Expenditures of the Russo-Japanese war / by Gotaro Ogawa.

84 EXPENDITURES OF THE RUSSO-JAPANESE WAR

tax on textiles other than woolens); and over 70,580,000 yen
in I906-7, consisting of more than 34,290,000 yen as the first
revenue and more than 36,290,000 yen as the second revenue
(not including the consumption tax on textiles other than
woolens). The actual income from these taxes amounted to
over 2I,150,000 yen in the fiscal year 1904-5, over 60,030,000
yen in I905-6, and over 80,710,000 yen in 1906-7. The particulars are set forth in Table C at the end of this chapter.'
The consumption tax on textiles other than woolens, which
was created in the second increase of taxation, is not included
in the foregoing tabulation, because this tax was collected in
the form of stamps and therefore was included in stamp revenues; also that part of the consumption tax on sugar which
was collected in stamps is excluded. The indirect taxes in
the first increase of taxation, except the customs duties, were
enforced in April, 1904, while the customs duties came into
force on October of the same year. Those in the second increase of taxation were enforced on January I, 1905, excepting
the customs duties, which came into force on July I, the same
year, and the consumption tax on textiles was enforced on
February I.
Communication taxes and fees 2
Communication taxes, exchange duties, registration duties,
and stamp duties were among those which were increased
for war purposes; and transit duties, imposed on the passengers
on trains, tramcars, and steamers, were created in addition.
Stamp duties on documents respecting civil cases and commercial litigation were also increased, whilst stamp duties were
newly assessed on the documents regarding administrative
litigation.
The rate of.0003 of the amount of every transaction in
national and local bonds, and.0006 of the amount of every
transaction in other securities and merchandise, had hitherto
Post, pp. 96-7.
2 The taxes referred to under this brief title include taxes on certain acts, such
as stock exchange transactions, etc., as well as communication taxes strictly so
called. There is no concise word in English to cover all the cases.