20,000,000
Military and naval 35,000,000
Metropolitan 10,000,000
Bannermen (Manchu "soldiers") 1,380,000
Palace 1,100,000
Customs 3,600,000
Legations 1,000,000
River works 940,000
Railways 800,000
Loans 24,000,000
Contingent reserve 3,300,000
-----------
Total 101,120,000

A calculation of revenue from all sources published by the Shanghai
_Shen Pao_ in 1908, apparently derived from official sources, gave a
total revenue of 105,000,000 taels, or about 15 million sterling. This
sum is obviously less than the actual figures. In 1907 Mr H.B. Morse,
commissioner of customs and statistical secretary in the inspectorate
general of customs, drew up the following table based on the amounts
presumed to be paid by the tax payer:--

+-----------------------+------------+-------------+------------+
| | Imperial | Provincial | Local |
| | Adminis- | Adminis- | Adminis- |
| | tration. | tration. | tration. |
+-----------------------+------------+-------------+------------+
| | Taels. | Taels. | Taels. |
| I. Land Tax | 25,887,000 | 67,060,000 | 9,315,000 |
| II. Tribute | 7,420,000 | 15,582,000 | 2,300,000 |
| III. Native Customs | 3,790,000 | 1,290,000 | 249,000 |
| IV. Salt Gabelle | 13,050,000 | 26,000,000 | 25,000,000 |
| V. Miscellaneous | 3,856,000 | 5,998,000 | 985,000 |
| VI. Foreign Customs | 31,169,000 | 3,942,000 | 1,230,000 |
| VII. Li-kin | 13,890,060 | 22,502,000 | 3,639,000 |
+-----------------------+------------+-------------+------------+
| Total | 99,062,000 | 142,374,000 | 42,718,000 |
+-----------------------+------------+-------------+------------+

Mr Morse adds that the grand total shown, taels 284,150,000[43] "is an
obviously insufficient sum on which to maintain the fabric of government
in an empire like China, but it has been reached by calculations based
on a few known facts and ... is offered as throwing some light on a
subject veiled in obscurity."[44]

The service of the foreign debt, toge