Foreign trade is barely tolerated. So very indifferent the court of Pekin affects to be on this subject, that it has been hinted, on some occasions, and indeed serious apprehensions have been entertained in Europe, that they were half disposed to shut the port of Canton against foreigners. The treatment, indeed, which strangers meet with at this place, from the inferior officers of government, is of itself sufficient to exclude them, and such as could only be tolerated in consideration of the importance of the trade, and especially in the supply of tea; an article which, from being about a century ago a luxury, is now become, particularly in Great Britain, one of the first necessities of life. The taxes raised for the support of government are far from being exorbitant or burthensome to the subject. They consist in the tenth of the produce of the land paid usually in kind, in a duty on salt, on foreign imports, and a few smaller taxes, that do not materially affect the bulk of the people. The total amount of taxes and assessments which each individual pays to the state, taken on an average, does not exceed four shillings a year. With such advantages, unknown in most other countries, and such great encouragement given to agriculture, one would be led to suppose that the condition of the poor must be less exposed to hardships here than elsewhere. Yet in years of scarcity many thousands perish from absolute want of food. And such years so frequently occur in one province or another, either from unfavourable seasons of drought or inundations, the ill effects of both of which might probably be counteracted by proper management, or by an honest application of the sums of money voted for the purpose out of the public revenue, that government has seldom been able to lay up in store a sufficient quantity of grain to meet the necessities of the people in seasons of general calamity; and they have no other relief to depend on but this precarious supply, seldom administered with alacrity, on account of the number of hands it has to pass through. This leads them to commit outrages against their wealthier neighbours. There are few public charities; and it is not a common custom to ask alms. I did not observe a single beggar from one extremity of China to the other, except in the streets of Canton. Nor are there any poor-laws griping the industrious husbandman and labourer, to feed the lazy, and to feast those who have the care of them; no paupers of any description, supported from funds that have been levied on the public. The children, if living and, if not, the next of kin, must take care of their aged relations; and the parents dispose of their children in what manner they may think best for the family interest. As several generations live together, they are subsisted at a much cheaper rate than if each had a separate household. In cases of real distress the government is supposed to act the parent; and its good intentions in