5 and 6—Page 5—Statists differ as to the content of a Mow. Sir George Staunton estimated it at 1.000 square yards. At the Land office, Hongkong 1951 were fixed as the standard. In Shanghae, Six mows and a sixtieth constitute an acre. The usual land measure table runs.—
| 5 | chih | 尺 | make one 步 pú (pace), or 弓 kung (bow). |
| 24 | pú | 步 | make one 分 fan; |
| 60 | pú | 步 | make one 角 kioh or horn; |
| 4 | kioh | 角 | or 240 pú make one 畝 mau, or Chinese acre; |
| 100 | mau | 畝 | make one 頃 k‘ing. |
Taking the chih to be 12.587 inches, a square pú will measure 27.499636 square inches; this divided by 9, gives 3.0555 square yards; which multiplied by 240 pú gives 733.32 sq. yds. in a Chinese mau, equal to 6.61 mau to an English acre.
7—Page 5.—A good deal of erroneous statistic has been printed on this land tax point. The latest authority (Williams) says it ranges from 1 to 10 cents a mow, or from 1 to 66 cents an acre, according to the quality of the land and difference of tillage But there is a wide difference, it will be seen, between this and what is actually paid.
From Gutzlaff's "China opened," one of the best works extant, we take the following.—
LAND-TAX—TEEN-FOO.
The lands are divided into king and mow: 100 mow make a king; 240 square poo make a mow; and 5 chih, or covids, make a poo, (a chih is reckoned at 14 inches.) Thus, 6 Chinese mow make 1 English acre.
