From the produce of the taxes the civil and military establishments, and all the incidental and extraordinary expences, are first paid on the spot where they are incurred, out of the provincial magazines, and the remainder is remitted to the Imperial treasury in Pekin to meet the expences of the court, the establishment of the Emperor, his palaces, temples, gardens, women, and princes of the blood. The confiscations, presents, tributes, and other articles, may be reckoned as his privy purse. The surplus revenue remitted to Pekin, in the year 1792, was stated to be about 36,000,000 ounces of silver, or 12,000,000_l._ sterling. It is a general opinion among the Chinese part of his subjects, that vast sums of the surplus revenue and such as arise from confiscations are annually sent to Moukden, the capital of Mantchoo Tartary; but this should appear to be an erroneous opinion founded on prejudice. Notwithstanding the enormous wealth of _Ho-tchung-tang_, that filled the Imperial coffers, the present Emperor found it necessary the same year to accept an offering, as it was called, of 500,000 ounces of silver, or 166,666_l._ sterling, from the salt merchants of Canton, and sums of money and articles of merchandize from other quarters, to enable him to quell a rebellion that was raging in one of the western provinces. He even sent down to Canton a quantity of pearls, agates, serpentines, and other stones of little value, in the hope of raising a temporary supply from the sale of them to foreign merchants. The Emperor of China, therefore, has not so much wealth at his disposal as has usually been imagined. He even accepts of patriotic gifts from individuals, consisting of pieces of porcelain, silks, fans, tea, and such-like trifling articles, which afterwards serve as presents to foreign embassadors, and each gift is pompously proclaimed in the Pekin gazette. The chief officers in the civil departments of government, independent of the ministers and the different boards in Pekin, according to the statement of _Tchou-ta-gin_, with their salaries and allowances reduced into silver, will be seen from the following table, which, with that of the military establishment, is published in the appendix to the authentic account of the embassy by Sir George Staunton; and as they differ very little from the court calendar published in 1801, and as I have occasion to make a few remarks on them, as well as on that of the population, which will be given in a subsequent chapter, I have not hesitated to introduce them into the present work.