There are no taxes imposed upon the lands, but all the men of the country are subject to a poll-tax in proportion to their substance. When any failure of crops makes necessaries dear, the king opens his store-houses to the people, and soils all sorts of necessaries at much cheaper rates than they can be had in the markets; by which means famine is prevented, and no dearth is of any long continuance. The sums that are gathered by this capitation tax are laid up in the public treasury, and I believe, that from this tax, fifty thousand dinars are paid every day into the null of Canfu alone, although that city is not one of the largest. The emperor reserves to himself the revenues which arise from the salt mines, and those which are derived from impositions upon a certain herb called Tcha, which they drink with hot water, and of which vast quantities are sold in all the cities in China. This is produced from a shrub more bushy than the pomegranate tree, and of a more pleasant smell, but having a kind of a bitterish taste. The way of using this herb is to pour boiling water upon the leaves, and the infusion cures all diseases. Whatever sums come into the public treasury arise from the capitation tax, the duties upon salt, and the tax upon this leaf.
In every city there is a small bell hung to the wall, immediately over the head of the viceroy or governor, which may be rung by a string which reaches about three miles, and crosses the high way, on purpose that all the people may have access to it; und whenever the string is pulled, and the bell strikes, the person who thus demands justice is immediately commanded to be brought into the presence, where he sets forth his case in person. If any person inclines to travel from one part of the country to another, he must have two passes along with him, one from the governor, and the other from the lieutenant. The governor's pass permits him to set out on his journey, and specifies the name of the traveller, and of all that are in his company, with their names and ages; for every person in China, whether native, Arab, or other foreigner, is obliged to make a full declaration of every thing he knows about himself. The lieutenant's pass specifies the exact quantities of goods and money which the traveller and his company take along with them, and this is done for the information of the frontier places, where both passes are regularly examined; for whenever a person arrives at any of these places, it is entered in the register that such a one, the son of such a one, of such a family, passed through the place, in such a month, day, and year, and in such company. By this means they prevent any one from carrying off the money or effects of others, or the loss of their own goods in case of accident; so that if any thing has been taken away unjustly, or if the traveller should die on the road, it may be immediately known where the things are to be found, that they may be restored to the claimants, or to the heirs of the deceased.
The Chinese administer justice with great strictness, in all their tribunals. When any person commences a suit against another, he sets down his claim in writing, and the defendant writes down his defence, which he signs, and holds between his fingers. These two writings are delivered in at the same time; and being examined, sentence is pronounced in writing, each of the parties having his papers returned to him, the defendant having his delivered first. When one party denies what the other affirms, he is ordered to return his writing; and if the defendant thinks he may do it safely, and delivers in his papers a second time, those of the plaintiff are likewise called for; and he who denies the affirmation of the other, is warned, that if he does not make out what he denies, he shall undergo twenty strokes of the bamboo on his buttocks, and shall pay a fine of twenty fakuges, which amount to about two hundred dinars. And the punishment of the bamboo is so severe, that the criminal can hardly survive, and no person in all China is permitted to inflict it upon another by his own authority, on pain of death, and confiscation of his goods; so that no one is ever so hardy as to expose himself to such certain danger, by which means justice is well administered to all. No witnesses are required, neither do they put the parties upon oath.
When any person becomes bankrupt, he is immediately committed to prison in the governor's palace, and is called upon for a declaration of his effects. After he has remained a month in prison, he is liberated by the governor's order, and a proclamation is made, that such a person, the son of such a one, has consumed the goods of such a one, and that if any person possesses any effects, whatever belonging to the bankrupt, a full discovery must be made within one month. If any discovery is made of effects belonging to the bankrupt, which he had omitted to declare, he suffers the punishment of the bamboo, and is upbraided with having remained a month in prison, eating and drinking, although he has wherewithal to satisfy his creditors. He is reproached for having fraudulently procured and embezzled the property of others, and is chastised for stripping other people of their substance. But if, after every inquiry, the debtor does not appear to have been guilty of any fraud, and if it is proved to the satisfaction of the magistrate, that he has nothing in the world, the creditors are called in, and receive a part of their claims from the treasury of the Bagbun. This is the ordinary title of the emperor of China, and signifies the Son of Heaven, which we ordinarily pronounce Magbun. After this, it is publickly forbidden to buy of or sell to the bankrupt, that he may not again have an opportunity of defrauding his creditors, by concealing their money or effects. If it be discovered that the bankrupt has any money or effects in the hands of another, and that person makes no disclosure within the time limited, the person guilty of this concealment is bambooed to death, and the value discovered is divided among the creditors; but the debtor or bankrupt must never more concern himself with trade.
Upon a stone ten cubits high, erected in the public squares of all the cities, the names of all sorts of medicines, with the exact prices of each, are engraven; and when the poor stand in need of relief from physic, they receive, at the treasury, the price that each medicine is rated at. In China there is no tax upon land, but every male subject pays a rateable capitation in proportion to his wealth and possessions. When a male child is born, his name is immediately entered in a public register, and when he has attained his eighteenth year he begins to pay the poll-tax; but when once a man has reached his eightieth year, he not only ceases to contribute, but even receives a pension from the treasury, as a provision for old age, and in acknowledgment of what he paid during his youth. There are schools, maintained at the public charge, in every town, where the children of the poor are taught to read and write. The women wear nothing on their heads besides their hair, but the men are covered. In China there is a certain town called Tayu, having a castle, advantageously situated on a hill, and all the fortresses in the kingdom are called by the same name. The Chinese are generally handsome, of comely stature, and of fair complexions, and by no means addicted to excess in wine. Their hair is blacker than that of any other nation in the world, and the Chinese women wear it curled.