If the population of the Empire is not easily ascertained, a satisfactory account of the public revenue and expenditures is still more difficult to obtain; it possesses far less interest, of course, in itself, and in such a country as China is subject to many variations. The market value of the grain, silk, and other products in which a large proportion of the taxes are paid, varies from year to year; and although this does not materially affect the government which receives these articles, it complicates the subject very much when attempting to ascertain the real taxation. Statistics on these subjects are only of recent date in Europe, and should not yet be looked for in China, drawn up with much regard to truth. The central government requires each province to support itself, and furnish a certain surplusage for the maintenance of the Emperor and his court; but it is well known that his Majesty is continually embarrassed for the want of funds, and that the provinces do not all supply enough revenue to meet their own outlays. ~SOURCES AND AMOUNT OF REVENUE.~ The amounts given by various authors as the revenue of China at different times, are so discordant, that a single glance shows that they were obtained from partial or incomplete returns, or else refer only to the surplusage sent to the capital. De Guignes remarks very truly, that the Chinese are so fully persuaded of the riches, power, and resources of their country, that a foreigner is likely to receive different accounts from every native he asks; but there appears to be no good reason why the government should falsify or abridge their fiscal accounts. In 1587, Trigault, one of the French missionaries, stated the revenue at only tls. 20,000,000. In 1655, Nieuhoff reckoned it at tls. 108,000,000. About twelve years after, Magalhaens gave the treasures of the Emperor at $20,423,962; and Le Comte, about the same time, placed the revenue at $22,000,000, and both of them estimated the receipts from rice, silk, etc, at $30,000,000, making the whole revenue previous to Kanghí’s death, in 1721, between fifty and seventy millions of dollars. Barrow reckoned the receipts from all sources in 1796 at tls. 198,000,000, derived from a rough estimate given by the commissioner who accompanied the embassy. Sir George Staunton places the total sum at $330,000,000; of which $60,000,000 only were transmitted to Peking. Medhurst, drawing his information from original sources, thus states the principal items of the receipts: Land taxes in money, } { Land taxes in grain, } sent to Peking, { Custom and transit duties, } { Land taxes in money, { } Grain, { kept in provinces }