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a school for naval artificers at Fuchow, and a gunnery and musketry school at Nimrod Sound. A superior naval college was founded at Peking. The coast defences were placed under the control of the naval department, and the reorganization of the dockyards undertaken. During 1910 orders for cruisers were placed abroad. _Arsenals and Dockyards._--After the loss of Port Arthur, China possessed no dockyard which could dock vessels over 3000 tons. Many years ago the Chinese government established at Fuchow a shipbuilding yard, placing it in the hands of French engineers. Training schools both for languages and practical navigation were at the same time organized, and a training ship was procured and put under the command of a British naval officer. Some twenty-five or thirty small vessels were built in the course of as many years, but gradually the whole organization was allowed to fall into decay. Except for petty repairs this establishment was in 1909 valueless to the Chinese government. There were also small dockyards at Kiang-nan (near Shanghai), Whampoa and Taku. There are well-equipped arsenals at Shanghai and at Tientsin, but as they are both placed up shallow rivers they are useless for naval repairs. Both are capable of turning out heavy guns, and also rifles and ammunition in large quantities. There are also military arsenals at Nanking, Wuchang, Canton and Chengtu. _Forts._--A great number of forts and batteries have been erected along the coast and at the entrance to the principal rivers. Chief among these, now that the Taku forts formerly commanding the entrance to Tientsin have been demolished, are the Kiangyin forts commanding the entrance to the Yangtsze, the Min forts at the entrance of the Fuchow river, and the Bogue forts at the entrance to the Canton river. These are supplied with heavy armament from the Krupp and Armstrong factories. _Finance._ In fiscal matters, as for many other purposes, the Chinese empire is an agglomeration of a number of quasi-independent units. Each province has a complete administrative staff, collects its own revenue, pays its own civil service, and other charges placed upon it, and out of the surplus contributes towards the expenses of the imperial government a sum which varies with the imperiousness of the needs of the latter and with its own comparative wealth or poverty. The imperial government does not coll
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