soldiers were illiterate. In 1926 U.S. Army officer Joseph Stilwell inspected a warlord unit and observed that 20% were less than tall, the average age was 14 and most walked barefoot. Stilwell wrote that this "scarecrow company" was worthless as a military unit. A British army visitor commented that, provided they had proper leadership, the men of northern China were "the finest Oriental raw material with a physique second to none, and an iron constitution". However, such units were the exception rather than the rule. Finances In 1916 there were about a half-million soldiers in China. By 1922 the numbers had tripled, then tripled again by 1924; more than the warlords could support. For example, Marshal Zhang, the ruler of industrialized Manchuria, took in $23 million in tax revenues in 1925 while spending some $51 million. Warlords in other provinces were even more hard-pressed. One way of raising funds were taxes called lijin that were often confiscatory and inflicted much economic harm. For example, in Sichuan province there were 27 different taxes on salt, and one shipload of paper that was sent down the Yangtze River to Shanghai was taxed 11 different times by various warlords to the sum total of 160% of its value. One warlord imposed a tax of 100% on railroad freight, including food, even though there was a famine in his province. Taxes owed to the central government in Beijing on stamp and salt were usually taken by regional authorities. Despite all of the wealth of Manchuria and the support of the Japanese army, Marshal Zhang had to raise land taxes by 12% between 1922 and 1928 to pay for his wars. The warlords demanded loans from the banks. The other major revenue source besides taxes, loans and looting was the selling of opium, with the warlords selling the rights to grow and sell opium within their provinces to consortia of gangsters. Despite his ostensible anti-opium stance, Gen. Feng Yuxiang, "the Christian General", took in some $20 million per annum from opium sales. Inflation was another means of paying for their soldiers. Some warlords simply ran the money printing presses, and some resorted to duplicating machines to issue new Chinese dollars. The warlord who ruled Hunan province printed 22 million Chinese dollars on a silver reserve worth only one million Chinese dollars in the course of a single year, while Zhang in Shandong province printed 55