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

RESOURCES FOR DEFRAYING WAR EXPENSES

89

but at the second increase of taxation various amounts of
stamps were required to be affixed to the documents relating
to the litigation, in order to increase revenue and keep balance
with other "fees."
Apart from the extraordinary special taxation, there were
other communication taxes and fees that were increased.
Previously, the transfer of landed property, duly registered,
had been entered in the land register upon the notification
of the registry office, whereas the transfer of landed property,
not registered, had been entered in the land register without
the notification of the registry office. This meant that in the
latter case the transferee had been able to enter his ownership
in the land register only by the registration of his retention
of landed property, whereas the transferer should have first
made the registration of his retention of landed property and
then the transferee should have made the registration of the
transfer of ownership. Thus, the registration of the transfer of ownership had been omitted in this case and the government had been unable to charge the registration tax.
Therefore, at the first extraordinary special taxation, the
detailed regulations for the enforcement of the land register
law were revised, and it was provided that the transfer of
landed property should be entered in the land register upon
the notification of the registry office, whether the ownership
had been registered or not. The land register law was also
revised at the first increase of taxation so as to increase the
fees charged for the grant of the verified copy of the land
register from 2 sen to 5 sen per item of registration. This
was to keep balance with other kinds of fees and increase the
Treasury income. As a result of the revision in the mining
law at the second increase of taxation, the fees in regard to
mining were also increased.
The first increase of these communication taxes and fees
came into force on April I, 1904, their second increase on
January I, I905, as a rule. But of the latter, the registration
taxes regarding real estate and shipping were enforced on
April I, I905, when the succession duties came to be levied,