3. The Formosans frequently abandon their female children, a custom that is especially prevalent in the Tainan District. About the year 1850, a wealthy Chinese gentleman named Shi Su-long felt the burden of this so keenly that he not only gave $5,000 in silver, but also provided the necessary land and buildings, and established a Foundling Home, thus rescuing many of the discarded children. He also persuaded the Government to devote to the same object a portion of the Anping port dues; but when he died, this noble work died with him. The institution was again opened several years afterwards by the Taotai Li Chao-tang, who granted it an annual subsidy of $1,000, payable out of the duties charged on imported drugs. In 1882 another Taotai, Leu Gao-seu, stopped this allowance, substituting another of over $6,000 out of the revenue from the taxes on weights and measures, and from the salt and silver taxes collected at the Main Tax Office.

4. A bureau for relieving young widows of good conduct who are under thirty years of age. This was opened in 1874 by Cheng Chao-pien, who visited the island as Imperial Commissioner. Out of pity for the helpless young widows he saw on that tour, he contributed $1,000 towards their relief.

5. A society for providing free graves for those persons whose relatives are too poor to bury them themselves.

As all the above charitable institutions have their own separate property, they have not been interfered with in any way by our authorities.

In May, 1899, the Governor-General established the Jinsaiin at Taihoku, and gave instructions that the assistance given should be limited to those residing within the boundaries of the following six districts: Taihoku, Kelung, Giran, Shinko, Toshien and Shinchiku. This institution owns property in land and buildings to the value of 32,731 yen, saleable bonds worth 14,905 yen, and national bonds worth 24,146 yen. Fifty or sixty destitute people are always to be found under its sheltering roof.

In October of the same year a Jikeiin was established at Banshorio, Hozan and Tainan to help the people in the eight districts of Kagi, Ensuiko, Tainan, Banshorio, Hozan, Ako, Koshun and Taito. This institution has an endowment of

land and buildings worth 58,120 yen, saleable bonds worth 8,078 yen, and national bonds worth 26,222 yen. There are always about sixty or seventy inmates.

In April, 1900, a similar institution was opened in the Pescadores. This has an endowment of lands and buildings worth 6,918 yen, saleable bonds worth 222 yen, and national bonds worth 2,510 yen, and already over one hundred persons have applied for relief.

In August, 1904, another institution of the same kind was established at Shoka to meet the needs of the people in the following five districts, Bioritsu, Taichu, Shoka, Nanto and Toroku. This institution possesses an endowment fund consisting of lands and buildings worth 16,111 yen, saleable bonds worth 17,614 yen, and national bonds worth 4,271 yen. There is also a home for foundlings at Kagi, and another at Bokio, but these are both private institutions.

It will be seen from the above what provision has already been made for assisting the people; still for the next fifty years or so our administration in Formosa must, it seems to me, be to a great extent fatherly, and look upon the relief of the helpless as one of its greatest responsibilities.

Because the above institutions were inadequate to meet the needs of the unfortunate people, the authorities issued an order in August, 1899, that all the subjects of the Emperor of Japan residing in Formosa, above sixty or under thirteen years of age, who had no friends or relatives to help them, those attacked by infectious diseases, those who were crippled or maimed, and also those who were dangerously ill, should be relieved from the local rates. This order is available only in individual cases, becoming ineffectual when a locality is visited with a general calamity.

In December, 1899, therefore, regulations were issued providing for the gradual accumulation of a General Relief Fund. These regulations require each district to lay aside annually during the next twenty years at least 5 per cent. of its ordinary revenue from taxes. At the time of writing this fund already amounts to 955,985 yen, which should be sufficient to afford temporary relief in case of a general calamity.

A branch of the Red Cross Society was established in 1895, with a local secretary in Amoy. In 1904 the society

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had 20,361 members. The Volunteer Nursing Association has 223 members, of whom over 22 are native women. than 110 of these hold nurses' certificates. During the late war these women displayed great earnestness, nursing the sick and wounded, and holding charity bazaars, in these ways doing their best to help the country at that critical period.

of the presence on all four sides of the house of evergreen shrubs resembling the ilex, except for saw-like spikes on both sides of the leaves. There were also low shrubs like azaleas, fresh and green as though trying to look their very best. Here and there, red flowers were to be seen growing out of the root of a certain plant, the leaves of which were so small as to be well-nigh invisible. I also caught sight of a tree very much like the rose mallow, with large red flowers rising boldly above the foliage, graceful and of majestic bearing, as if they and they alone were the acknowledged rulers over all other flowers. Queer trees and strange flowers indeed, on every one of which I was constrained to gaze with wonder! We could see, walking among the trees and flowers, barefooted natives, a loin-cloth their sole apparel, their copper-coloured skins plainly visible, carrying across their shoulders bamboo poles from each end of which hung several river fish. The whole scene reminded me of the pictures drawn in the period of Nanso1 (A.D. 1141-1278).

TAIHOKU, PAST AND PRESENT.

An hour's ride from Kelung brought me to Taihoku, the distance between these two ports being about the same as that between Tokyo and Yokohama. In spite of the fact that Taihoku was the last city in Formosa to be opened up, it was the seat of the Government when Liu Ming-chuan, the last Chinese Governor, was in office. The Governor-General's Office is here, and it now is the real centre of political and social life. The city is situated on the Tamsui River in the plain of the same name. The central portion, which now contains the Government offices and also the official residences, used to be surrounded by a wall twelve feet high and ten feet thick, built of stone and red brick. It could be entered through the four gates, one on each side-north, south, east and west.

The street, known as Daitone, runs north to the business quarter, where many English and American merchants reside. A street called Moko runs west for about two miles. It is on this street that most of the Chinese shops are to be found.

The city, like many other Chinese ones, was built after

1 Toba Sojo lived during this period, and he and his disciples distinguished themselves by painting comic pictures. (TRANSLAtor.)