principle, though they superimposed their own military system of Tartar
Generals, we have the plan that nullified the great obstacle. Authority
of every kind was _delegated_ by the Throne to various distant governing
centuries in a most complete and sweeping manner, each group of
provinces, united under a viceroy, being in everything but name so many
independent linked commonwealths, called upon for matricular
contributions in money and grain but otherwise left severely alone[3].
The chain which bound provincial China to the metropolitan government
was therefore in the last analysis finance and nothing but finance; and
if the system broke down in 1911 it was because financial reform--to
discount the new forces of which the steam engine was the symbol--had
been attempted, like military reform, both too late and in the wrong
way, and instead of strengthening, had vastly weakened the authority of
the Throne.

In pursuance of the reform-plan which became popular after the Boxer
Settlement had allowed the court to return to Peking from Hsianfu, the
viceroys found their most essential prerogative, which was the control
of the provincial purse, largely taken from them and handed over to
Financial Commissioners who were directly responsible to the Peking
Ministry of Finance, a Department which was attempting to replace the
loose system of matricular contributions by the European system of a
directly controlled taxation every penny of which would be shown in an
annual Budget. No doubt had time been vouchsafed, and had European help
been enlisted on a large scale, this change could ultimately have been
made successful. But it was precisely time which was lacking; and the
Manchus consequently paid the penalty which is always paid by those who
delay until it is too late. The old theories having been openly
abandoned, it needed only the promise of a Parliament completely to
destroy the dignity of the Son of Heaven, and to leave the viceroys as