the old barrow, he would be sentenced to transportation for three years, and if he did not, to penal servitude for a short space (H. A. H. L. Supp. vol. VII. p. 33).

Desecrating ancestral tablets. This applies chiefly to the tablets of ancestors of the desecrator, though to destroy or otherwise desecrate of malice aforethought the tablets of other person's ancestors is also heavily punishable. To destroy the ancestral tablet of his ancestor renders the desecrator liable to decapitation: and for accidentally smashing a tablet while he was in liquor, Ch'ü Yang Shih Ying Ø⇓ * 區陽世英 was sentenced to one hundred blows and transportation for life to a distance of 3000 li. It should be noted that offences in this regard are among the most heinous known to the law. Cremation 屍身燒燬 This is contrary to law, though among the Miaotzů it would seem to be customary (H. A. H. L. Supp. vol. VII. p. 32). The principle herein acted on is that a good spirit needs no cooking, and that if the process be adopted, no spirit will be left.

The provisions of the Code relating to Mercantile Law are singularly few in number and narrow in range, and the published cases on the point are not very numerous. The explanation generally speaking is that, as occasion arises, provisions in regulation of trade are laid down and promulgated at the mart they more particularly concern. It has been considered judicious to pay special regard to special circumstances; and with that end in view the local Authorities are, generally speaking, given

ample powers. Naturally certain general principles apply, but in addition a certain special latitude has been allowed.

The Chinese have a different understanding of the words Free Trade to our own. A paternal Government has laid down the course to be pursued, trade is invariably taxed, and every transaction has to be carried on through licensed agents. The merchant pure and simple, or the person who ventures, have both equally to buy their goods through the established factors, settle the freight for shipment of the goods through the licensed brokers, and sell the goods when they arrive at their destination through the regular dealers. On the other hand, while the trader fulfils these legal requirements, and pays his duties, he is protected from what the law considers unfair competition (v. infraTrade Combinations &c.) and the net gain

to the Chinese trader is considerable.

Though the conduct of trade has been placed under strict discipline, it has not, however, been unnecessarily fettered and accordingly Chinese traders, upon the whole, follow the prescribed

course of the law. At certain marts, at certain times, and with certain articles of commerce, malpractices are common enough: then bribery is attempted to hush the matter up and when this latter has in turn been exposed, the usual portentous notifications appear with, it must be admitted, some effect. On the whole, commerce in China is facilitated and secured to a very fair degree but the prevalent standard of commercial responsibility and honesty is perhaps more efficacious than legal force.

The considerations dealt with in this connection probably more constantly vary than any other portion of the law, and frequent and close perusal of the numberless local regulations is absolutely necessary to obtain a true knowledge of the legal mercantile conditions prevailing at any given time and mart.

Licensed brokers, commission agents 牙行, and ship-brokers 般行埠頭,are established at the various marts, and various laws have been made to prevent them abusing their privileges. These brokers or agents are to be selected from among individuals of wealth and standing: they are required to keep certain official registers of the various vessels or merchants that may arrive, and also full records of all merchandise imported. The various records are subject to inspection every month at the local magistracy. Among the onerous duties attaching to the position of a licensed agent are those regarding the fair

valuation of merchandise and assessment of fines to which an offender may have become liable. Any error in valuation, whether in excess or in diminution of the proper sum, entails upon the