cheme leaves out of consideration a number of provincial
officials, who preside over departments which branch, as it were, from
the main trunk, and of whom a few words only need now be said.

There are several "commissioners," as they are sometimes called; for
instance, the commissioner of finance, otherwise known as the provincial
treasurer, who is charged with the fiscal administration of his
particular province, and who controls the nomination of nearly all the
minor appointments in the civil service, subject to the approval of the
governor.

Then there is the commissioner of justice, or provincial judge,
responsible for the due administration of justice in his province.

There is also the salt commissioner, who collects the revenue derived
from the government monopoly of the salt trade; and the grain
commissioner, who looks after the grain-tax, and sees that the tribute
rice is annually forwarded to Peking, for the use of the Imperial Court.

There are also military officials, belonging to two separate and
distinct army organisations.

The Manchus, when they conquered the Empire, placed garrisons of their
own troops, under the command of Manchu generals, at various important
strategic points; and the Tartar generals, as they are called, still
remain, ranking nominally just above the viceroy of the province, over
whose actions they are supposed to keep a careful watch.

Then there is a provincial army, with a provincial commander-in-chief,
etc.

Now let us return to the main trunk, working upward by way of
recapitulation.

We have reached the people and their head men, or headboroughs, over
whom is set the magistrate, with a nominal salary which would be quite
insufficient for his needs, even if he were ever to draw it. For he has
a large staff to keep up; some few of whom, no doubt, keep themselves by
fees and _douceurs_ of various kinds obtained from litigants and others
who have business to transact.

The income on which the magistrate lives, and from which, after a life
of incessant toil, he saves a moderate competence for the requirements
of his family, is deducted from the gross revenues of his magistracy,
leaving a net amount to be forwarded to the Imperial Treasury. So long
as his superiors are satisfied with what he remits, no questions are
asked as to original totals. It is recognised that he must live, and the
value of every magistracy is known within a few hundred ounces of silver
one way or th