military and fiscal. The most important viceroyalties are
those of Chih-li, Liang-kiang and Liang-kwang. The viceroyalty of
Liang-kiang comprises the provinces of Kiang-su, Ngan-hui and
Kiang-si. The viceroy resides at Nanking and hence is sometimes called
the viceroy of Nanking. Similarly the viceroy of Liang-kwang
(comprising the provinces of Kwang-tung and Kwang-si) through having
his residence at Canton is sometimes styled the viceroy of Canton. The
three provinces adjoining the metropolitan province of
Chih-li--Shan-tung, Shan-si and Ho-nan--have no viceroys over them;
seven provinces--including Chih-li--have no governors, the viceroy
officiating as governor. In provinces where there are both a viceroy
and a governor they act conjointly, but special departments are
administered by the one rather than the other. The viceroy controls
the military and the salt tax; the governor the civil service
generally.

The viceroy or governor is assisted by various other high officials,
all of whom down to the district magistrate are nominated from Peking.
The chief officials are the treasurer, the judicial commissioner or
provincial judge, and the commissioner of education (this last post
being created in 1903). The treasurer controls the finances of the
whole province, receiving the taxes and paying the salaries of the
officials. The judge, the salt commissioner, and the grain collector
are the only other officials whose authority extends over the whole
province. Each province is subdivided into prefectures ruled by
prefects, and each prefecture into districts ruled by a district
magistrate, _Chih-hsien_, the official through whom the people in
general receive the orders of the government. Two or more prefectures
are united into a _tao_ or circuit, the official at the head of which
is called a _Taot'ai_. Each town and village has also its unofficial
governing body of "gentry."[36] The officials appointed from Peking
hold office for three years, but they may be re-appointed once, and in
the case of powerful viceroys they may hold office for a prolonged
period. Another rule is that no official is ever appointed to a post
in the province of his birth; a rule which, however, did not apply to
Manchuria. The Peking authorities take care also in making the high
appointments to send men of different political parties to posts in
the same province.

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