There is thus a continual check by the higher grade upon the lower, but no check on such extortion as might be practised upon the tax-payer.

The tax-payer sees to that himself.

Speaking generally, it may be said that this system, in spite of its unsatisfactory character, works fairly well.

Few officials overstep the limits which custom has assigned to their posts, and those who do generally come to grief.

So that when the dishonesty of the Chinese officials is held up to reprobation, it should always be remembered that the financial side of their public service is not surrounded with such formalities and safeguards as to make robbery of public money difficult, if not almost impossible.