Every one who has lived in China, and has kept his eyes open, must have noticed what a large measure of personal freedom is enjoyed by even the meanest subject of the Son of Heaven. Any Chinaman may travel all over China without asking any one's leave to start, and without having to report himself, or be reported by his innkeeper, at any place at which he may choose to stop. He requires no passport. He may set up any legitimate business at any place. He is not even obliged to be educated, or to follow any particular calling. He is not obliged to serve as a soldier or sailor. There are no sumptuary laws, nor even any municipal laws. Outside the penal code, which has been pronounced by competent Western lawyers to be a very ably constructed instrument of government, there is nothing at all in the way of law, civil law being altogether absent as a state institution. Even the penal code is not too rigidly enforced. So long as a man keeps clear of secret societies and remains a decent and respectable member of his family and of his clan, he has very little to fear from the officials. The old ballad of the husbandman, which has come down to us from a very early date indeed, already hints at some such satisfactory state of things. It runs thus:— "Work, work,—from the rising sun Till sunset comes and the day is done I plough the sod, And harrow the clod, And meat and drink both come to me,— Ah, what care I for the powers that be?" Many petty offences which are often dealt with very harshly in England, pass in China almost unnoticed. No shopkeeper or farmer would be fool enough to charge a hungry man with stealing food, for the simple reason that no magistrate would convict. It is the shopkeeper's or farmer's business to see that such petty thefts cannot occur. Various other points might be noticed; but we must get back to taxation, which is really the _crux_ of the whole position. All together the Chinese people may be said to be lightly taxed. There is the land-tax, in money and in kind; a tax on salt; and various _octroi_ and customs-duties, all of which are more or less fixed quantities, so that the approximate amount which each province should contribute to the central government is well known at Peking, just as it is well known in each province what amounts, approximately speaking, should be handed up by the various grades of territorial officials. I have already stated that municipal government is unknown; consequently there are no municipal rates to be paid, no water-rate, no poor-rate, and not a cent for either sanitation or education. And so long as the Imperial taxes are such as the people have grown accustomed to, they are paid cheerfully, even if sometimes with difficulty, and nothing is said.