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

76 EXPENDITURES OF THE RUSSO-JAPANESE WAR

duty of supporting the family as well as to the property, but
that for inheritance by gift or bequest was heavy, since it
entailed no responsibility. Even in the case of succession
to a house, the rate differed according as the successor was a
direct descendant of the predecessor, which was called the first
kind, or as the successorwas one nominated by the predecessor,
chosen in conformity with the Civil Code, Article 182, or a
direct superior member of the family of the predecessor or a
husband who married into the family, these cases forming the
second kind of succession, or was appointed in conformity to
the Civil Code, Article 985, which was called the third kind.
In the case of inheritance by gift or bequest the rate differed
according to whether the successor was a direct descendant of
the predecessor (first kind), the consort of the predecessor or
a direct superior member of the family (second kind), or
whether he or she belonged to none of these catagories (third
kind). In either case a direct descendant was regarded as the
nearest in relationship, and the farther the relation the higher
was the rate of taxation.
The above were the direct taxes increased or created to
answer the demand of war finance. The first increase was
enforced in 1904 as far as the land, business, and income taxes
were concerned; and the increases in the shooting-license and
the mine-lot taxes were put into effect on April I in the same
year. The second increases were carried out in 1905 for the
land, business, income, and patent-medicine taxes. On
July I of the same year, when the Mining Law came into effect, the tax on mine lots under prospecting was first enforced,
while the rates for all the other taxes were enforced on January
I, 1905.
With the exception of the shooting-license tax, which was
a small sum, the government counted on obtaining 34,330,000
yen by the first increase in the fiscal year 1904-5; 38,990,000
yen by the first collection and 35,520,000 yen by the second,
a total of 74,510,000 yen, in I905-6; 38,990,000 yen by the
first collection and 36,80,000o yen by the second, a total of
75,170,000 yen, in I906-7. The sums realized under these