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

78 EXPENDITURES OF THE RUSSO-JAPANESE WAR

taxed after the Boxer trouble (1901) at the rate of 7 yen per
koku, and the rate was increased twice, each time 50 sen being
added to the former rate. The rate on spirits and drinks
containing spirits was raised in the same proportion with the
sake brewing tax, inasmuch as it was a complementary duty
to the liquor duty. The liquor export duty in Okinawa was
levied only on liquors produced in that prefecture when they
were exported to other localities; but the commodities taxed
and the rate of duty being identical with those of the liquor
duty at home, the increase was in the same proportion with the
latter. Moreover, in the second increase the sake tax was
revised, and in order to make clear the principle of taxing the
alcohol contained, the second class was subdivided into three
kinds, and was taxed at the rates of I8, 20, and 23 yen, respectively, instead of the old uniform rate of i6 yen per koku.
The Okinawa spirit export duty was also revised on the same
principle.
The sugar consumption excise was instituted for the same
reason as the beer brewing duty, but in view of the fact that
the middle and higher classes consume more sugar per capita
than the lower classes-especially refined sugar-it was thought
that there was plenty of room for increase in the sugar excise.
Consequently a domestic excise was imposed on refined sugar
(Classes 3 and 4) and an import duty on crude sugar (Classes
I and 2). In the first increase, the rate on the third-class
sugar, which had up to that time been 2.20 yen per Ioo kin
(i kin equals one and one third pounds) was raised by 3.30 yen,
and that on the fourth class, which had been 2.80 yen, was
raised by 3.70 yen. The crude-sugar excise was raised for the
six months up to the enforcement of the increased import tariff,
the rate on the first class being i yen in addition to the old rate
of i yen per Ioo kin, and that on the second class being 3 yen
in addition to the former rate, I.60 yen. This increased rate
on the second class was retained even after the six months
mentioned above. In the second increase, the rate for the
second class was further raised by 50 sen and the other classes
by i yen.