No. 59.
Mr. Seward to Mr. Fish.

No. 163.]

Sir: It may be interesting for you to read the inclosed translation of an imperial decree confirming a sentence of death upon two officials who have been guilty of falsifying accounts to the extent of 49,000 taels, or about $65,000, and directing the board of punishments to determine what penalty shall be inflicted upon certain high officials “for their failure to discover that these frauds were being perpetrated.”

I have, &c.,

GEORGE F. SEWARD.
[Inclosure.]

Printed translation of an imperial decree.

October 14.—A decree in answer to a memorial from the acting governor-general of Min-Chêh and Ting-Jih-ch’ang, governor of Fuhkien, with reference to embezzlements that had been practiced by certain officials employed in purchasing munitions of war. It is found that the expectant department magistrate, Shên Ch’un, and the expectant sub-prefect, Wen Shao-yung, have been guilty of falsifying the accounts of purchases made by them to the extent, in the one case, of 21,000 taels, and in the other to that of 28,000 taels, over and above the proper sum. For conduct so illegal and corrupt a rigorous punishment must needs be awarded. It is decreed, in conformity with the sentence proposed, that Shên Ch’un and Wên Shao-yung do suffer death by decapitation, after imprisonment to await the period of revision. Proceedings are further to be taken to enforce the restitution of the sums embezzled, report being made to the throne at the expiry of the period allowed for the recovery of the money, declaring whether payment in full has been effected. As regards the sub-prefect, Chow-Sing-i, who alleges in his statement that he was not in anywise implicated in the embezzlement perpetrated, it was nevertheless due to his failure to apply a proper scrutiny in the arrangements for the purchase of certain vessels that so great a loss as one hundred thousand dollars was entailed.

Confirmation is awarded to the sentence propounded in his case, viz, that he be required to make good the amount in full and be transported to penal servitude on the Mongolian post-roads, there to redeem by his exertions the offense he has committed. For their failure to discover that these frauds were being perpetrated, we command that the following officials be handed over to the board for the determination of a penalty, viz: Li Ho-nien, ex-governor-general of Min-Chêh; Pao-hêng, financial commissioner and president of the military board in Fuhkien; Lu-Shih-kieh, salt commissioner; Yeh-Yung-Yuan, grain commissioner; Wên-ki, ex-salt commissioner, and Ow-T’ien-min, ex-grain commissioner. As the offenses in question did not occur during Ting Jih-ch ang’s term of office, no punishment need be visited upon him, his request) to the contrary notwithstanding.