The law upon this subject is contained in Secs. LXXV. and LXXVI. of the statutes. It enacts various penalties for not registering the members of a family, and its provisions all go to show that the people are desirous rather of evading the census than of exaggerating it. When a family has omitted to make any entry, the head of it is liable to be punished with one hundred blows if he is a freeholder, and with eighty if he is not. If the master of a family has among his household another distinct family whom he omits to register, the punishment is the same as in the last clause, with a modification, according as the unregistered persons and family are relatives or strangers. Persons in government employ omitting to register their families, are less severely punished. A master of family failing to register all the males in his household who are liable to public service, shall be punished with from sixty to one hundred blows, according to the demerits of the offence; this clause was in effect repealed, when the land tax was substituted for the capitation tax. Omissions, from neglect or inadvertency to register all the individuals and families in a village or town, on the part of the headmen or government clerks, are punishable with different degrees of severity. All persons whatsoever are to be registered according to their accustomed occupations or professions, whether civil or military, whether couriers, artisans, physicians, astrologers, laborers, musicians, or of any other denomination whatever; and subterfuges in representing one’s self as belonging to a profession not liable to public service, are visited as usual with the bamboo; persons falsely describing themselves as belonging to the army, in order to evade public service, are banished as well as beaten.[160] From these clauses it is seen that the Manchus have extended the enumeration to classes which were exempted in the Han, Tang, and other dynasties, and thus come nearer to the actual population. ~ITS PROBABLE ACCURACY.~