Last winter a new scheme of taxation, by which the revenue would be largely increased and which taxation would be scarcely felt by the people, was presented to Their Majesties for consideration. Her Majesty soon grasped the entire scope of the scheme and thought it good and feasible; but though the payment of the foreign indemnity made it imperative to increase the revenue by every means possible, she hesitated over the inauguration of this new scheme, fearing it might give the officials a new opportunity to oppress the common people, for it is not the laws that oppress the people in China. This is done by the officials who enforce them. She evidently realized this power that the officials have of “squeezing” the people, and she wished to be assured of the manner in which this taxation would be enforced before she gave her consent to the scheme. At the first presentation to her of this plan of taxation, she repeated several times, “I fear it may harass the people; we cannot harass the people; they have enough burdens to bear.” She was not so particular about not harassing the Officials, for they were called upon all over China to make great contributions to the Imperial Treasury for the purpose of assisting in paying the foreign indemnity. Notwithstanding her penetration of character, her naturally good judgment, she made mistakes in her appreciation of those who surrounded her; but this was not strange, for she had almost no opportunity of seeing them in their true light. She was a good physiognomist, but one cannot always trust to physiognomy. She was in the habit of giving all who surrounded her a certain amount of latitude, until they came to rely on her favor and revealed themselves in their true light to her. Then she would quickly suppress them or cast them aside. This often seemed cruel and heartless. She sometimes would take another’s estimate of a character which she had favorably judged, for, of course, there is a great deal of jealousy and intrigue among her entourage, and she was influenced by reports that she heard; for she was obliged, in order to form an opinion, to listen to the gossip of the Palace. Her own penetration, however, would generally come to her aid and, in the end, her judgment would right itself. She had strong prejudices, and often allowed herself to be deceived by the favorites to whom she had given her confidence. After several preliminary trials of their character, and when she thought she had arrived at a proper estimate of it, she was an easy victim. These favorites could then act with impunity, and she was sometimes made the dupe of their schemes. Thus Ministers, courtiers, friends, and attendants, who had once thoroughly established their positions with her, could often get the advantage of her and impose upon her natural acumen.