The difference of about eighty millions of dollars between this amount and that given by Medhurst, will not surprise one who has looked into this perplexing matter. All these calculations are based on approximations, which, although easily made up, cannot be verified to our satisfaction; but all agree in placing the total amount of revenue below that of any European government in proportion to the population. In 1823, a paper was published by a graduate upon the fiscal condition of the country, in which he gave a careful analysis of the receipts and disbursements. P. P. Thoms translated it in detail, and summarized the former under three heads of taxes reckoned at tls. 33,327,056, rice sent to Peking 6,346,438, and supplies to army 7,227,360--in all tls. 46,900,854. Out of the first sum tls. 24,507,933 went to civilians and the army, leaving tls. 5,819,123 for the Peking government, and tls. 3,000,000 for the Yellow River repairs and Yuen-ming Palace. The resources of the Empire this writer foots up at tls. 74,461,633, or just one-half of what Medhurst gives. The extraordinary sources of revenue which are resorted to in time of war or bad harvests, are sale of office and honors, temporary increase of duties, and demands for contributions from wealthy merchants and landholders. The first is the most fruitful source, and may be regarded rather as a permanent than a temporary expediency employed to make up deficiencies. The mines of gold and silver, pearl fisheries in Manchuria and elsewhere, precious stones brought from Ílí and Khoten, and other localities, furnish several millions. ~PRINCIPAL ITEMS OF EXPENDITURE.~ The expenditures, almost every year, exceed the revenue, but how the deficit is supplied does not clearly appear; it has been sometimes drawn from the rich by force, at other times made good by paltering with the currency, as in 1852-55, and again by reducing rations and salaries. In 1832, the Emperor said the excess of disbursements was tls. 28,000,000;[165] and, in 1836, the defalcation was still greater, and offices and titles to the amount of tls. 10,000,000 were put up for sale to supply it. This deficiency has become more and more alarming since the drain of specie annually sent abroad in payment for opium has been increased by military exactions for suppressing the rebellion up to 1867. At that date the Empire began to recuperate. The principal items of the expenditure are thus stated by De Guignes: