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

134 ECONOMIC EFFECTS OF THE RUSSO-JAPANESE WAR

expenditures for railway construction and improvement and
the railway supplies and manufacture (from I909-Io) were
handled in the account of railway capital, while the cost of
railway operation was handled in the account of railway revenues. Before the fiscal years named, however, these items
had been distributed among the general accounts and various
special accounts. So the cost of railway operation in the
above table represents, down to the fiscal year I905-6, the
total of the same item in the special accounts for government
railways, together with the expenditures for Hokkaido railways included in the general accounts. The expenditures for
railway supplies and manufacture indicate, down to 1904-5,
the total of the special account of the funds for government
railway supplies and the special account of the funds for the
Hokkaido railway supplies. From I905-6 to I908-9, the expenditures for railway supplies and manufacture represent
the special account of the funds for the Imperial Government
railway supplies.
The expenditures for railway improvement and construction
down to 1906-7 show the total of the figures for railway construction and improvement belonging to extraordinary items
in the general accounts, together with the figures for the construction of Hokkaido railways. Of the figures indicating the
expenditures for railway construction, those in parentheses
indicate those parts of the prefixed amounts which were disbursed for speedy construction as extraordinary-affairs expenses or for the Hokkaido railway supplies. Both of these
payments belonged to the general accounts, but the former
consisted of expenditures for the speedy construction of railways (1,336,928 yen in the fiscal year I904-5) and expenditures for the construction of rolling stock, which are outlays
different in nature from the expenditures for railway construction. The same may be said of the latter, but they are included in the main figures for the sake of convenience.
The expenses for railway operation belong, of course, to
ordinary items, since these were employed for conducting