This method of levying a land tax is most ingenious, and has existed from time immemorial. The land is taxed, not proportionate to its area, but to its productive capacity. Of two plots of equal area one may produce a return from two bushels, while the other being poorer soil will require wider sowing and take but one bushel. All seed must be procured through the official, who levies an equal rate upon it. The same idea governs the computation of distance. A road to the top of a hill may be counted and carriage paid for ten li, the return down hill being measured as five or six, it being assumed that the muscular exertion and time are in both cases being paid for at the same rate.
There are, besides the seed tax, likin, or internal customs, levied on transport of all commodities between districts, and various imposts upon traders. When a man has amassed any wealth he is bled pretty freely. Should a loan be requested it could only be refused at a risk that he would not care to face, and any idea of its repayment is out of the question. But should the demands exceed the bounds of custom there is a check. The people of all classes know pretty well how far the cord may be drawn before it breaks. Should the demands be excessive the people put up their shutters, refusing to do any business, and memorial the Throne. Should such a state of affairs continue for any time even a viceroy would be recalled. Such a state of affairs existed a few years ago in Canton over a proposal to collect a new tax. The people resisted, and at length the viceroy yielded.
The principles on which the viceroy acts are adopted in a lesser degree by all officials, but the people seem to understand the custom and accept it, and in the ordinary business of life justice is on the whole administered satisfactorily.
SAMPANS.
There are, of course, exceptions. In the province of Kwangtung the house of a well-to-do man living in the country was attacked by a numerous band of armed robbers. The owner stoutly defended his house and having killed three of the assailants the robbers decamped. But this was not the end of it, for the indignant robbers lodged a complaint with the magistrate, who summoned the owner of the assailed house to appear, which he did with fear and trembling. He was obliged to pay a hundred and fifty dollars before he was admitted to the presence of the magistrate, who, instead of commending him for his bravery, scolded him roundly, and ordered him to pay the funeral expenses of the three dead robbers. The system of payments to everybody connected with the court, from the judge downwards, would appear to be destructive of every principle of justice; but a highly educated Chinese official, who held the degree of a Scotch university and who had experience of the colony of Hong Kong, when speaking on the subject, declared that he would rather have a case tried in a Chinese court than in a British, for while he knew what he would pay in the first, in the colonial court the lawyers would not let him off while he had a dollar to spend.
When the territory of Kowloon was leased from China and added to the colony of Hong Kong (after some armed resistance by the inhabitants, who had been led to believe that with the change of the flag terrible things would happen to them), local courts were established giving summary jurisdiction to their head-men sitting with a British magistrate, but a proviso was inserted that no lawyer or solicitor should practise in these courts. The result was peaceful settlement of disputes, generally by the arbitration of the British magistrate, at the joint request of both parties to the dispute.
The punishments inflicted in Chinese courts are severe, and sometimes very terrible. The ordinary punishment for minor offences is the cangue and the bastinado. The cangue is a three-inch board about three feet square, with a hole in the centre for the neck. When this is padlocked on the neck of the culprit he is placed outside the door of the court, with his offence written upon the cangue, or is sometimes allowed to walk through the town. In this position he cannot feed himself, as his hands cannot reach his head, nor can he lie down or rest in comfort. Sometimes the hands are fastened to the cangue. The punishment is more severe than that of our old parish stocks, but the idea is the same. Were it in the power of a troublesome fly to irritate a Chinaman, which it is not, he might suffer grave discomfort if the insects were active.
