ABSTRACT
This chapter discusses the general trends and patterns of the highland governments' revenues. The major proper taxes— on land, deeds, meat, and brokerages, the consolidated tax, and the stamp duties— went to the provincial and regional treasuries while the bulk of their surtaxes remained in the hands of the counties that had collected them. The chapter discusses the relationship between the increases in revenue and in military expenditures, especially after 1928 when the system of garrison regions in Sichuan reached its maturity. The provincial army itself had to be enlarged to cope with the intruders and irregulars. It was partly due to this that the Northern Expedition cut through the province to change the military situation. In western Hunan the organization of militia seems to have come in two waves— in 1917 for defense against bandits and in 1927 for dealing with the Communists. The first wave had the support of both local gentry and military leaders.
