ABSTRACT
In the administrative sextet of the Peking Monarchy, the Department of Revenue was second in rank and influence, being outranked by only the Department of Civil Service. At the head of the department, above the regular ministers, there was a supervising minister, traditionally a Manchu and occasionally a Chinese. In all collections of taxes and excises, payments of nobles and government employees, auditing of the accounts of the provincial and central treasuries and granaries, transportation of taxes and tributes, officials shall submit their accounts and plans to this department: its ministers and vice-ministers, together with their staff, shall decide on the cases and enact their decision except in very important cases which shall be reserved for the decision of the emperor. Aside from these, the department was responsible, along financial lines, for currency and coinage, direction, control and custody of customs houses, granaries, and treasuries.
