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

0o8 EXPENDITURES OF THE RUSSO-JAPANESE WAR

all miscellaneous revenues, revenue from tax increases, the
main portion of the special account funds, and a part of the
surplus of the annual accounts. The total revenue for the war
expenditures amounted to 1,721,2I0,000 yen, a decrease of
25,200,000 yen as compared with the estimates.
REVENUES a
Estimates tual Difference
revenue
Yen Yen Yen
Subscription for public loans.... 1,492,421,036 1,418,73I,229 -73,689,807
Increase of taxes, etc........... I81,20I,879 178,178,138 - 3,023,74I
Surplus of the annual accounts.. 7,798,121 4,251,991 - 3,546,I30
Funds for special accounts...... 63,000,000 69,311,977 + 6,3II,977
Contributions for war funds, etc. 2,000,000 50,738,921 +48,738,92I
Total.................... 1,746,42I,036 1,721,212,256 — 25,208,780
a The revenue from tax increases, etc., together with the surplus of the annual accounts, was
taken into the special accounts of the extraordinary military expenses, indirectly through the general accounts, whereas the revenues from other sources were taken in directly. The income from
tax increases, etc., consisted of the whole income of the fiscal year I904-5, amounting to 59,r70,000
yen, and part of the income of the fiscal year I905-6, amounting to II9,ooo,ooo yen.
As funds for war-time administrative expenses there were
counted the surplus of the annual accounts, amounting to
I40,580,000 yen, the income from tax increases, etc., amounting to 31,670,000 yen, the fund of the special accounts, amounting to 4,250,000 yen, and the revenue from national loans of
63,I90,000 yen, aggregating 239,700,000 yen. Out of this
amount, the income from tax increases, etc., and the surplus
of the annual accounts greatly increased, so that the revenue
from the national loans remained untouched, except a certain
amount paid by the government to the tobacco manufacturers
in exchequer bonds for grants, for compensations, and for
purchasing goods, as a part of the initial expenses for the tobacco monopoly. The funds actually paid for war-time administrative expenses, therefore, consisted of the fund for the
special accounts to the amount of 4,257,894 yen, the exchequer
bonds for starting the tobacco monopoly, amounting to 12,3IO,500 yen, and the tax increases, etc., and the surplus of
the annual accounts, amounting to 205,013,212 yen.