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

86 EXPENDITURES OF THE RUSSO-JAPANESE WAR

mining (Clause 14), 30, 75, or 150 yen per item had hitherto
been levied on prospecting (No.1), on the increase in prospecting lots, or increase or decrease in mining fields (No. 4), on
the purchase or transfer of prospecting or mining rights (No.
5), on mining (No. 2), and on the increase in prospecting
lots or the revision regarding increase or decrease in mining
fields (No. 3). But it was increased by 10, 25, or 50 yen,
according to the case.
In the second extraordinary special taxation, the registration duties were revised in consequence of the establishment
of the succession duties and the amendments of the mining law.
Through the imposition of succession duties, the acquisition
by inheritance of property in real estate or shipping was
specially taxed. It became necessary, therefore, to decrease
or abolish the registration duties on it. Thus the duties on
the acquisition of property in real estate by virtue of succession, which had been from.007 to.015, were now lessened
to.005 uniformly (Nos. I and 2). Those, also, on the
acquisition of property in shipping by virtue of succession
were lessened from.006 to.003 uniformly (Nos. I and 2),
while the first increased duties on them were subsequently
abolished At the same time, however, in order to prevent
the evasion of the succession duties and also to increase the
revenue, the duties on the acquisition of property in real
estate or shipping other than by succession (Nos. 3 and 4),
with or without compensation, were increased by from.005
to.oIo in the second increase of taxation. A thorough revision was effected in the duties on mining in accordance with
the amendments in the mining law and the number of dutiable items for registration was enlarged, besides increasing
succession rates in accordance with the institution of the succession duties. The main registration duties on the transfer
of prospecting and mining rights by virtue of succession were
lessened, while the first increased duties on it were abolished,
but the main duties on the registration of a few items were
heavily increased. The establishment of prospecting rights
(No. I), the increase in mining fields or the registration of