Taiping Era is a set of rules to cover conflict in China in the middle of the 19th Century. As such they are intended to cover both the Taiping Rebellion and the Opium Wars. It should be possible to fight both actions between native Chinese/Manchu forces such as in the early days of the Taiping Rebellion as well as actions involving full European forces and also the “Ever Victorious Army”.
Given this aim the rules must allow for armies of dissimilar size and armament. Chinese armies were well organised but had equipment and training substantially unchanged since the 17th Century when the Manchu Qing dynasty established itself in China.