The corresponding officers of the canton (commune) are a _Mayor_, a _Clerk_, a _Bailiff_, and a _Communal Usher_ who is irremovable except for cause given, and is, like the other officials, elected by the canton. A Village Council is composed of the Headman and one man from each family, and is empowered to pass resolutions on matters connected with education, registration of households or lands, sanitation, roads and bridges, communal grain exchanges, agricultural improvements, common woods and dykes, payment of taxes, relief in famine or other calamity, adjustment of the _corvée_, savings associations, and by-laws. The Headman, who acts as chairman, has not only a casting vote, but the power to veto. A resolution passed over the veto of the Headman has to be referred to the Mayor, and over the veto of the Mayor to the Prefect. If passed twice over the veto of the Prefect, reference may be made to the Governor. All resolutions, however, must be submitted twice a year to the Home Office, through the Prefect and Governor; and it is incumbent on the Prefectural Council to sit at least twice in the year. Taxes are by a law of 13th October, 1895, classified as Land-Tax, Scutage, Mining Dues, Customs Dues, and Excise. Excise is now made to include, besides ginseng dues, what are known as “Miscellaneous Dues,” viz. rent of glebe lands, tax on rushes used in mat-making, market dues on firewood and tobacco, tax on kilns, tax on edible seaweed, tax on grindstones, up-river dues, and taxes on fisheries, salterns, and boats. All other imposts have been declared illegal. The first Korean Budget under the reformed system was published in January, 1896, and showed an estimated revenue from all sources of $4,809,410. The Palace Department underwent reorganization, nominally at least, and elaborate schemes for the administration of Royal Establishments, State Temples, and Mausolea were devised, and the relative rank of members of the Royal Clan, including ladies, was fixed--the ladies of the King’s Seraglio being divided into eight classes, and those of the Crown Prince into four. The number of Court officials attached to the different Royal Households, though diminished, is legion. Various ordinances brought the classification of Korean officials into line with those of Japan. Every class in the country, private and official, has come into the purview of the Reorganizers, and finds its position (_on paper_) more or less altered. Among the more important of the Edicts which have nominally become law are the following:--