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

EFFECTS ON COMMERCE

I87

centers of commerce as possible. However, this measure not
being easy to put into practice, its results were perforce unsatisfactory, so that the localities not intimately connected
with the supply and distribution of war supplies could not,
after all, escape the fate of becoming sacrifices on the altar of
war.

INCREASE AND DECREASE IN NUMBER OF TRADESMEN AND AMOUNT OF TAXES
IN VARIOUS BUSINESS CENTERS, 1903-1905
1903 1904 I905
Names of
revenue superintending Number mountNumber Amount umber Amount
ie oftrades- o of trades- o of trades-es- of t
of taxes of taxes of taxes
men men men
Yen Yen Yen
Sapporo....... 6,812 87,539 7,656 121,525 8,330 139,885
Tokyo........ 55,I9I 674,154 54,353 740,893 54,794 784,680
Kyoto........ 18,479 i88,i60 17,073 170,273 18,179 I97,249
Osaka......... 32,827 403,286 31,972 400,717 34,756 475,337
Yokohama..... 16,658 182,43I 16,410 192,060 17,723 210,514
Kobe.......... 19,825 199,917 18,792 200,329 20,164 223,927
Nagasaki...... 6,523 67,259 6,796 77,014 7,569 78,751
Nagano........ 20,512 I39,660 19,188 129,428 I8,659 133,618
Utsunomiya.... 20,773 152,907 19,854 I6o,o66 19,874 I73,706
Nagoya........ 34,524 319,199 33,062 302,818 34,908 341,970
Sendai......... II,I29 92,293 10,905 95,507 11,022 97,IO1
Akita......... 7,349 63,27I 7,138 62,015 7,404 65,137
Kanazawa..... 14,166 116,926 I4,433 130,821 15,421 I40,963
Matsue........ 4,521 30,166 4,480 30,I83 4,854 33,892
Hiroshima..... 15,822 124,711I 6,386 153,008 17,562 153,308
Marugame..... 13,524 I00,734 12,972 99,146 14,273 120,191
Kumamoto.... 15,445 119,697 15,775 134,656 18,612 167,452
Kagoshima..... 4,232 34,028 4,306 35,127 4,368 38,823

In 1905, as compared with I903, there was a sharp increase
both in the number of tradesmen and in the amount of taxes
in the two jurisdictions of Hiroshima and Nagasaki, besides
Sapporo, where exceptional circumstances obtained. This
happened because these two districts comprised such land and
sea forces or bases of operation as Kure, Sasebo, and Hiroshima. In contrast with this, both the number of tradesmen
and amount of taxes decreased in the Sendai and Akita districts; and some increase in the amount of taxes for the
Sendai district in I905 is explained, in the Accountants'