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

EFFECTS ON PUBLIC FINANCE

I47

taxes, distinguishing the principal and additional rates of
these taxes.
Comparing the revenues from these sources for each successive year during the war with the amount for 1903-4, the
year preceding the war, we notice that as against 53,120,000
yen, the amount before the war, the tax on sake rose to 58,750,000 yen, 59,570,000 yen, and 71,100,000 yen, of which the
increase of the rate contributed II per cent in I905-6 and 12
per cent the next year. From 3,540,000 yen, the tax on soy
advanced to 5,100,000 yen, 5,270,000 yen, and 5,600,000 yen,
of which the increased taxation was responsible for 27 per cent,
33 per cent, and 31 per cent, respectively. The consumption
tax on sugar, which was 6,940,000 yen before the war, swelled
to 8,360,000 yen, 11,340,000 yen, and I6,I50,00 yen, of which
23 per cent, 59 per cent, and 62 per cent were represented by
the increased taxation. The profit from the tobacco monopoly,
which stood at I4,890,000 yen before the war, advanced to
27,460,000 yen, 33,600,000 yen, and 32,570,000 yen, the percentage represented by the increased rate being 33, 45, and 45,
respectively. The custom duties rose from 17,370,000 yen
to 23,150,000 yen, 36,750,000 yen, and 41,850,ooo yen, of
which 10 per cent, 33 per cent, and 42 per cent were taken up
by the rate increase.
As regards the newly created taxes, the consumption tax on
textiles yielded 5,490,000 yen, 17,800,000 yen, and 18,830,000
yen, the consumption tax on petroleum yielded 1,880,ooo yen,
while the salt monopoly yielded 7,200,000 yen and 12,330,000
yen. The total revenues from consumption taxes advanced
from 97,730,000 yen, the amount before the war, to I32,330,ooo yen, 174,020,000 yen, and 201,520,000 yen, of which the
increased taxation contributed 17 per cent, 38 per cent, and
42 per cent, respectively. The per capita burden of consumption taxes, which was 2.0 19 yen in the year preceding the
war, increased during the war to 2.719 yen, 3.527 yen, and
4.014 yen, the sums represented by the increased rate being
0.458 yen, 1.366 yen, and 1.670 yen. From the above it would
appear, so far as figures go, that the increase of consumption