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

80 EXPENDITURES OF THE RUSSO-JAPANESE WAR

(Class 2), and IO per cent ad valorem on petroleum (Class Io);
(2) in order to compensate the increased taxation on liquor,
the duty on Chinese spirits and refined sake was raised 20 per
cent ad valorem on drinks containing over 50 per cent of pure
alcohol, and on any spirits and medicinal preparations containing alcohol (Class 4), 3 sen per liter. To compensate
the increase of sugar excise, the sugar import duty (Class 12)
was raised by from 20 to 25 per cent ad valorem, and the duty
on cakes and sugar preserves under the category of sweetmeats
(Class 2) from 5 to Io per cent ad valorem. To counterbalance the increase of the land tax, the duty on wheat flour, etc.,
under the category of eating and drinking stuffs (Class 2) was
raised 5 per cent ad valorem, and to offset the rise in the price
of tobacco through government monopoly the tariff on imported manufactured tobacco was raised Ioo per cent ad valorem. In the second increase, the scope of import duties to be increased was extended, and the rates on all goods (except those
to which the conventional tariff was to be applied or raw materials which were not produced in Japan) were raised. Thus,
in order to counterbalance the newly created textile consumption tax, 20 per cent ad valorem was added to such clothing
and accessories (Class 3) as contained gold, silver, or precious
stones, or those made of platinum, gold, or silver, and 15 per
cent ad valorem on other similar imports. On textiles other
than silks (Class 12), Io to 20 per cent ad valorem was added.
In order to counterbalance the increased liquor duty, the rate
on Chinese spirits and refined sake was raised Io per cent, while
the standard of taxation and rates on other alcoholic drinks,
which had been fixed in the first increase according to the
quantity of alcohol contained, were revised and the rates were
increased by 5 sen per liter, and the rate on spirits and medicinal preparations containing alcohol was increased by 3 sen
per liter. Against the increase of the land tax, a IO per cent
ad valorem duty was added on agricultural products among
the eating and drinking stuffs, and 5 per cent ad valorem on
cotton seeds among the grains and seeds (Class 7), and Io per
cent on other grains and seeds was imposed. A new duty of