{ Tls. 31,745,966 valued at $42,327,954 { Shih 4,230,957 „ 12,692,871 { Tls. 1,480,997 „ 1,974,662 } Tls. 28,705,125 „ 38,273,500 } Shih 31,596,569 „ 105,689,707 ------------- $200,958,694 The _shih_ of rice is estimated at $3, but this does not include the cost of transportation to the capital.[162] At $200,000,000, the tax received by government from each person on an average is about sixty cents; Barrow estimates the capitation at about ninety cents. The account of the revenue in taels from each province given in the table of population on page 264, is extracted from the _Red Book_ for 1840;[163] the account of the revenue in rice, as stated in the official documents for that year, is 4,114,000 shih, or about five hundred and fifty millions of pounds, calling each _shih_ a pecul. The manner in which the various items of the revenue are divided is thus stated for Kwangtung, in the _Red Book_ for 1842: Taels. Land tax in money 1,264,304 Pawnbrokers’ taxes 5,990 Taxes at the frontier and on transportation 719,307 Retained 339,143 Miscellaneous sources 59,530 Salt department (gabel) 47,510 Revenue from customs at Canton 43,750 Other stations in the province 53,670 --------- 2,533,204 This is evidently only the sum sent to the capital from this province, ostensibly as the revenue, and which the provincial treasury must collect. The real receipts from this province or any other cannot well be ascertained by foreigners; it is, however, known, that in former years, the collector of customs at Canton was obliged to remit annually from eight hundred thousand to one million three hundred thousand taels, and the gross receipts of his office were not far from three millions of taels.[164] This was then the richest collectorate in the Empire; but since the foreign trade at the open ports has been placed under foreign supervision, the resources of the Empire have been better reported. A recent analysis of the sources of revenue in the Eighteen Provinces has been furnished by the customs service; it places them under different headings from the preceding list, though the total does not materially differ. Out of this whole amount the sum derived from the trade in foreign shipping goes most directly to the central exchequer.