there are many customs and practices which determine this high mortality among children, one of which is that of feeding them meat before they have teeth, the mother masticating for the children, with the result that often fatal convulsions follow. A Scotch physician of long experience in Shantung, who took the steamer at Tsingtao, replied to my question as to the usual size of families in his circuit, “I do not know. It depends on the crops. In good years the number is large; in times of famine the girls especially are disposed of, often permitted to die when very young for lack of care. Many are sold at such times to go into other provinces.” Such statements, however, should doubtless be taken with much allowance. If all the details were known regarding the cases which have served as foundations for such reports, the matter might appear in quite a different light from that suggested by such cold recitals.
Although land taxes are high in China Dr. Evans informed me that it is not infrequent for the same tax to be levied twice and even three times in one year. Inquiries regarding the land taxes among farmers in different parts of China showed rates running from three cents to a dollar and a half, Mexican, per mow; or from about eight cents to $3.87 gold, per acre. At these rates a forty acre farm would pay from $3.20 to $154.80, and a quarter section four times these amounts. Data collected by Consul-General E. T. Williams of Tientsin indicate that in Shantung the land tax is about one dollar per acre, and in Chihli, twenty cents. In Kiangsi province the rate is 200 to 300 cash per mow, and in Kiangsu, from 500 to 600 cash per mow, or, according to the rate of exchange given on page 76, from 60 to 80 cents, or 90 cents to $1.20 per acre in Kiangsi; and $1.50 to $2.00 or $1.80 to $2.40 in Kiangsu province. The lowest of these rates would make the land tax on 160 acres $96, and the highest would place it at $384, gold.
In Japan the taxes are paid quarterly and the combined amount of the national, prefectural and village assessments
