Sultan Abdul Medjid, and his ministers, { 178} deserve the highest credit for the various attempts which have at different times been made, to introduce a thorough reform into the financial system of the Porte. It is undoubtedly a herculean task, for I do not believe that there has ever existed in any country in the world, so perfect and general a system of corruption and extortion, on the part of the inferior officials. Though not oppressive in themselves, the taxes levied upon the people have, in consequence, become an intolerable yoke. Every village and individual taxed generally pays much more than the legitimate amount ordered to be levied by the government. The emirs and district governors, the sheikhs, kekhiahs, and heads of the tribes, live upon the villagers, and oblige the poor tenant-farmers to furnish their establishments with horses and servants, and practise other extortions. To meet these urgent exactions, the poor villagers are obliged annually to raise loans guaranteed on the ensuing season’s crops at a most usurious rate of interest, as high as from twenty-five to thirty-five and forty per cent. per annum, either from wealthy Jews, Armenians, or Greeks, and formerly even many of the protegés of the different European consulates took advantage of this state of things, and fattened upon the misfortunes and miseries of the poor peasants, over whom they rode roughshod. The existence of so terrible an evil could not long remain unknown to the inquiring mind of the Sultan, and though his sources of correct information have necessarily been meagre, he acquired an insight into it, sufficient to convince him of the necessity for a change. Accordingly, he ordered certain taxes to be abolished, others to be reduced; and he, above all, is endeavouring to organise an honest and simple system of collection. To this end all his ministers and employés have been obliged, before taking office, to promise, upon oath, to discharge their several duties impartially and justly; above all, not to receive bribes in any shape. He has been foiled to a great extent in these attempts; and hence may be derived the clearest and simplest explanation of the financial embarrassments of his government. _Apropos_ of this, I may quote from the letter of a friend, which has just come to hand.