. Forums notes sur le gouvernement et le peuple de Chine, et sur la langue chinoise : illustré d'un croquis de la province de Kwang-Tûng, qui fais sa division en départements et districts. étrangers, depuis le début des négociations de nego à Nankin ; et ce dernier, il est dit ici,diffère grandement à son avis, tant en affaires étrangères andhome. 3. Tai du ventilateur, le surintendant des finances. C'est le troisième ex-mandarin dont l'autorité a tendance sur l'ensemble de la province. Il est usuallycalled le trésorier, mais c'est, je pense, amore que celle de durée insuffisante superinten-dent de finances publiques ; fo

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. Desultory notes on the government and people of China, and on the Chinese language: illustrated with a sketch of the province of Kwang-Tûng, shewing its division into departments and districts. foreigners, since the commencement of nego-tiations at Nankin ; and the latter, it is said here, defers greatly to his opinion, both in foreign andhome affairs. 3. Fan tai, the superintendent of finances. This is the third mandarin whose authority ex-tends over the whole province. He is usuallycalled the treasurer, but this is, I think, amore inadequate term than that of superinten-dent of finances; for he has himself a treasurer, a mandarin of the eighth class, with considerableemoluments and a separate establishment. Thesuperintendent of finances receives that part ofthe land tax which is fixed in money, from thedistrict magistrates and other local authorities.They pay it directly into his establishment, andhe has, consequently, from the way in which thesethings are done in China, a great influence overthem. He has, besides, the privilege of address-ing the Emperor directly three times in theyear. On two of these occasions the address issaid to be merely a congratulatory form, but on. J /i Jubbtn.1., A MAr«n)ARIN OF TlIK F(JlI|{TH CLASS IN KUI, |, UltESS IINIKDHM; WINTKH CAIV httillaliod l.>. W H.Allen ft G l.eiulfiiihall Street. Uavch MI. NOTE VIII. 83 the third he makes a long report on all the aflfairsof the province. The standards of weights and measures aredeposited in his yamun. He pays the salaries ofall the mandarins, and those newly appointedmust deliver their credentials to him. Besidesthese, his peculiar duties, he exercises, under thegovernor-general and the governor, a generalsuperintendence over all the affairs of the pro-vince. 4. NiE TAI, THE PROVINCIAL JUDGE. This is the next mandarin. In criminal caseshe may be called the highest judicial authority ofthe province ; for, although the governor-generaland the governor, in granting a death-warrant, also re

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