_Wan_ is _Wan chow_, a town of Hainan, in a south-easterly direction from the capital of the island 470 le. [36] _Kwang_ is _Kwang tung s[)a]ng_, or the metropolis of the province Kwang tung (Canton). Ten departments (foo), nine districts (chow), and seventy-eight towns of the third class (hëen), are dependent on the provincial city, and pay together in land-tax 1,272,696 leang, excise 47,510 leang, and in other miscellaneous taxes 5,990 leang. The import duties from the sea-side with measurement of foreign vessels is said in the _Kwang tung tsuen too_, p. 3v, to amount to 43,750 leang. All duties together of the province of Canton amount to 1,369,946 taels, about £450,000. The lists of population gave last October (1830) 23,000,000 (?) for the whole province, and we now see that the Chinese pay less duties (every inhabitant about fourpence halfpenny) than the population of any country of Europe. I received the population lists from _Ahong_, an intelligent Chinese, well known to the English residents at Canton. Distance from Pekin about 6,835 le. The subject concerning the population of China, and the amount of the _land-rent_, the _poll-tax_, and other miscellaneous taxes, is surrounded by so many difficulties, that the writer of this dares not to affirm any thing about these matters until he has perused the new edition of _Tay tsing hwy tëen_. For the present he will merely remark, that in book 141, p. 38, of the said work, the population of China Proper for the year 1793 is reckoned at 307,467,200. If we add to this number the population of Chinese Tartary, it will certainly amount to the round number of 333,000,000, as reported by Lord Macartney. _Chow_ is _chow king foo_, from Pekin about 4,720, north-west from Canton 360 le. There is certainly some mistake in the Chinese Itinerary; how could Canton be only 6,835, and Chow king foo 7420 le? The imperial edition of the Tay tsing hwy tëen (book 122, p. 6 v.) only gives 5,494 le as the distance from Canton to Pekin; there seems to be a different sort of le. The district and eleven towns of the third class, paying together 162,392 leang depend on the district metropolis. With the aid of the Chinese Itineraries and the new edition of the _Tay tsing hwy tëen_ (printed 1797, in 360 large volumes) it would be an easy task to compile a "Chinese Gazetteer." [37] I found no particulars concerning these two small _islands_ (Chow signifies island) in the Canton Itinerary; and I looked in vain on the great map of the Chinese sea-coast in the Hae kw[)o] hëen këen for their position. [38] The town _Sin hwy_ is south-west from Canton 230 le; its area is 138 le (?) and the taxes amount to 28,607 leang. This place suffered much from the pirates. I find no proper name for the river on which Sin hwy lies in the Chinese maps, it is merely called _Këang_, river. Near this place is the island where the last emperor of the Sung cast himself into the sea (1280).