Taels. Land tax in money 18,000,000 _Li-kin_ or internal excise on goods 20,000,000 Import and export duties collected by foreigners 12,000,000 Import and export duties on native commerce 3,000,000 Salt gabel 5,000,000 Sales of offices and degrees 7,000,000 Sundries 1,400,000 ---------- Amount paid in silver 66,400,000 Land tax paid in produce 13,100,000 ---------- 79,500,000 De Guignes has examined the subject of the revenue with his usual caution, and bases his calculations on a proclamation of Kienlung in 1777, in which it was stated that the total income in bullion at that period was tls. 27,967,000. Taels. Income in money as above 27,967,000 Equal revenue in kind from grain 27,967,000 Tax on the second crop in the southern provinces 21,800,000 Gabel, coal, transit duties, etc. 6,479,400 Customs at Canton 800,000 Revenue from silk, porcelain, varnish, and other manufactures 7,000,000 Adding house and shop taxes, licenses, tonnage duties, etc. 4,000,000 ---------- Total revenue 89,713,400