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

88 EXPENDITURES OF THE RUSSO-JAPANESE WAR

The charges on these two items, therefore, had been by no
means equal, but it was considered improper to increase the
duties on promissory notes, which were negotiable instruments,
regarding them as the same as ordinary bonds of debt. Hence,
the ascending rates of increase, dividing them into eight classes,
from I sen to 4 yen and 98 sen, according to the amount of
money, for promissory notes from below I,ooo yen to above
100,OO yen. Formerly, checks had been free from stamp duties, but i sen was levied upon each.
As regards transit duties, fares tend to decrease in proportion to the development of the means of communication.
Hence, a definite tax levied upon passengers is a good source
of revenue with little trouble attending the collection. At the
second increase of taxation, therefore, transit duties were
first imposed upon passengers on trains, tramcars, and steamers, according to the distance to be covered by them as well
as according to the class of the compartments in which they
traveled.
"Fees" connected with civil cases and commercial litigation had not been increased since 1890, but at the first increase
of taxation their rates were raised. In civil cases, they were
charged per petition or application, according to the classification of first instance, appeal to superior court, demand for
revision, and application for order for payment. In addition
to the regular fees, applications regarding property had to
have additional stamps affixed in proportion to the value of
the property at issue; those having no relation to property
had also to have stamps; and other applications and petitions
were required to have a certain amount of stamps affixed,
according to their kind, provided the question at issue were
20 yen or more in value. In commercial bankruptcy, additional stamps were required to be affixed in proportion to the
net liability of the legal person involved. Besides the regular
fees when the bankruptcy procedure was commenced or
recommenced, petitions or applications for bankruptcy also
needed more stamps to be affixed, according to their kinds.
Formerly, in administrative litigation no fees had been charged;