Since the Treaties of Tientsin were ratified, China’s relations with foreign Powers have invariably been conducted in accordance with their stipulations. Whatever complaints there may have been on the part of foreign Governments on this head have in the main been occasioned by accidents to individuals and the incidence of taxation. As regards the first class of complaints, it must be remembered that such things may occur in any country, and that no amount of foresight can effectually guard against them; while as to taxation, it is where there are not Treaty provisions, or where Treaty provisions are ready two ways, that differences occur.