I can say nothing comforting to this man, and turn to the Elder⁠—who has just come back⁠—to inquire about the vigorous measures which are being taken to exact payment of arrears of taxation in our village. I ask under what clauses of the Act the taxes are being levied. The Elder tells me that there are seven different kinds of rates and taxes, the arrears of all of which are now being collected from the peasants: (1) the Imperial Taxes, (2) the Local Government Taxes, (3) the Insurance Taxes, (4) the arrears of Former Grain Reserve Funds, (5) New Grain Reserve Funds in lieu of contributions in kind, (6) Communal and District Taxes, and (7) Village Taxes.

The District Elder tells me, as the Village Elder had done, that the taxes were being collected with special rigour by order of the higher authorities. He admits that it is no easy task to collect the taxes from the poor, but he shows less sympathy than the Village Elder did. He does not venture to censure the authorities; and, above all, he has hardly any doubt of the usefulness of his office, or of the rightness of taking part in such activity.