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

COST OF THE WAR

39

the personnel expenses, the equipment expenses, and the
miscellaneous expenses.
The personnel expenses included the general pay, rewards
and special allowances to the soldiers and others who participated in the war, and amounted to 314,910,000 yen, more
than 20 per cent of the whole of the war-time military expenses. Of this amount, some 150,310,000 yen, IO per cent of
the war-time military expenses, was the general pay, and some
164,600,000 yen, also 10 per cent of the war-time military
expenses, was the total of the rewards and special allowances.
Classified according to the Army and the Navy, the Army
personnel expenses totaled 290,290,000 yen, or over I9 per
cent of the whole of the war-time military expenses, of which
8.9 per cent, that is, some 134,000,000 yen, was for the general
pay, and more than Io per cent, that is, some 156,290,000 yen,
for the rewards and special allowances. The Navy personnel
expenses amounted to 24,610,000 yen, only 1.6 per cent of the
war-time military expenses, of which I per cent, that is, some
16,300,000 yen, was for the general pay, and 0.5 per cent, that
is, 8,300,000 yen, was for the rewards and special allowances. The details are shown in Table A at the end of this
chapter.1
The equipment expenses amounted to I,I85,410,000 yen,
78.6 per cent of the war-time military expenses. In order
to study these expenses accurately, it is necessary to divide
them into human fighting-power expenses, or those incurred
for the maintenance of the fighters; material fighting-power
expenses, or those incurred for arms, buildings, fortifications,
warships and the like; and communication expenses, or those
incurred for the transportation of troops, arms and munitions,
and for correspondence. All expenses which do not come
within the above three divisions are included under the heading " Other expenses." The details of the equipment expenses
are shown in Table B at the end of this chapter.2
It is to be noted that the Army equipment expenses totaled
over 986,I80,000 yen, 65.4 per cent of the war-time military
1 Post, p. 49. 2 Post, p. 50.