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

90 EXPENDITURES OF THE RUSSO-JAPANESE WAR

while the registration taxes and fees regarding mining were
enforced on July I of the same year, when the revised mining
law came into effect. Their estimated revenue was some
3,210,000 yen for the first increase of taxation in the fiscal
year of 1904-5; some 3,150,000 yen for the first collection, and
some 5,710,000 yen for the second collection, in 1905-6, making
a total of some 8,870,000 yen for the second increase of taxation; and in 1906-7, some 7,920,000 yen, of which some 3,I50,ooo yen was for the first collection and some 4,760,000 yen for
the second collection. Their actual revenue, inclusive of
other taxes collected in the form of stamps, according to the
Report on the Extraordinary Military Expenditures, was some
3,230,000 yen for the first increase of taxation in the fiscal
year of 1904-5; in 1905-6, some 21,600,000 yen, of which some
3,1 I0,000 yen was from the first collection and some 18,540,000
yen from the second collection; and in 1906-7, some 24,630,000
yen, of which some 4,I90,000 yen was from the first collection
and some 20,440,000 yen from the second collection. The
details are given in Tables D(I), D(2), and D(3) at the end
of this chapter.1
The above is an outline of the increased taxation to meet
the costs of the Russo-Japanese War. Now, the total revenue for I904-5 was some 59,170,000 yen in the first increase
of taxation, a decrease of some 3,020,000 yen from the estimates; that for I905-6 was some 77,720,000 yen from the first
collection and some 76,360,000 yen from the second collection,
totaling some 154,090,000 yen, an increase of some 3,420,000
yen over the estimates; and that for I906-7 was some 82,840,ooo yen from the first collection and some IOI,990,000 yen
from the second collection, totaling some 184,830,000 yen,
an increase of some 22,330,000 yen over the estimates. The
details are given in Table E at the end of this chapter.2
It is to be noted, further, that the increased levy of the
direct taxes over the estimates was some 34,790,000 yen for
1904-5, some 72,390,000 yen for 1905-6, and some 79,480,000
yen for 1906-7; that for the indirect taxes was some 2 I,50,000

1 Post, pp. 98, 99, Ioo.

2 Post, p. IOI.