m them and handed over to
Financial Commissioners who were directly responsible to the Peking
Ministry of Finance, a Department which was attempting to replace the
loose system of matricular contributions by the European system of a
directly controlled taxation every penny of which would be shown in an
annual Budget. No doubt had time been vouchsafed, and had European help
been enlisted on a large scale, this change could ultimately have been
made successful. But it was precisely time which was lacking; and the
Manchus consequently paid the penalty which is always paid by those who
delay until it is too late. The old theories having been openly
abandoned, it needed only the promise of a Parliament completely to
destroy the dignity of the Son of Heaven, and to leave the viceroys as
mere hostages in the hands of rebels. A few short weeks of rebellion was
sufficient in 1911 to cause the provinces to revert to their condition
of the earlier centuries when they had been vast unfettered agricultural
communities. And once they had tasted the joys of this new independence,
it was impossible to conceive of their becoming "obedient" again.

Here another word of explanation is necessary to show clearly the
precise meaning of regionalism in China.

What had originally created each province was the chief city in each
region, such cities necessarily being the walled repositories of all
increment. Greedy of territory to enhance their wealth, and jealous of
their power, these provincial capitals throughout the ages had left no
stone unturned to extend their influence in every possible direction and
bring under their economic control as much land as possible, a fact
which is abundantly proved by the highly diversified system of weights
and measures throughout the land deliberately drawn-up to serve as
economic barriers. River-courses, mountain-ranges, climate and soil, no
doubt assisted in governing this expansion, but commercial and financial
greed was the principal force. Of this we have an exceedingly
interesting and conclusive illustration in the struggle still proceeding
between the three Manchurian provinces, Fengtien, Kirin and
Heilungchiang, to seize the lion's share of the virgin land of Eastern
Inner Mongolia which has an "open frontier" of rolling prairies. Having
the strongest provincial capital--Moukden--it has been Fengtien province
which has encroached on the Mongolian grasslands to such an extent that
its jurisdiction t