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

EFFECTS ON AGRICULTURE

237

Thus, some 700,000 soldiers were recruited from among
the peasants, and some Ioo,ooo head of their cattle and
horses commandeered. More than that, their pecuniary
burdens were heavy. The land taxes, excepting residential
estates, were increased from 2.5 per cent of land value to from
5.5 to i. 8 per cent in the first increase of taxation and I. 2 per
cent in the second increase-no light burdens compared with
the business taxes, which were increased two and one-half
times. The farming class paid land taxes to the amount of
some 60,000,000 yen in 1904 and 80,000,000 yen in I905,
against 12,000,000 yen in I904 and i8,ooo,ooo yen in I905 paid
by the commercial and manufacturing people as their business
taxes. The ratio was 5 to I, whereas the latter classes represented nearly one half of the number of peasants in point of
population. The incidence of increased taxation can not be
said to have been in favor of the farming class. This was also
true of other taxes which were common to both. There is no
denying that the peasants suffered heavily from the increased
taxation, as may be proved by the subjoined statistics regarding the cases of land taxes in arrear:
LAND TAXES IN ARREARS, 1902-I905
Collected after the Deficit in
default process tax revenues
Year
No. of Amount of No. of Amount of
payers taxes payers taxes
Yen Yen
1902................ 4,i60 3,298 I,043 2,256
1903............... 5,375 3,263 1,117 2,274
I904............. 6,961 5,961 1,128 3,585
905................ 9,358 Io,427 1,584 7,889

Moreover the rural people were pressed to subscribe to the
national bonds, the authorities appealing to their patriotism
and adopting the policy of accepting the small applications of
less than 200 yen. In consequence, the people, especially
the country peasants, were forced to pay beyond their means.