Page:Japan by the Japanese (1904).djvu/390

A tax shall be levied at the rate of 75 sen for each 1 per cent. of pure alcohol contained in 1 koku of the original fluid. In no case, however, shall the rate of this tax fall below 16 yen per koku.

In 1874 the receipts from the saké tax were 1,683,530 yen; in 1883–84, 13,490,730 yen; in 1893–94, 16,637,436 yen; and in 1903–04, 66,535,404 yen.

The soy tax was first imposed in 1885 and in 1899, and the rates of the tax were: Brewing tax on soy, 2 yen for each koku of Moromi (grounds for making soy); and for Tamari (soy before it is pressed), 2 yen for each koku manufactured. In 1900 the tax on soy for household use was created, the rates being not less than 1 yen and not exceeding 4 yen. No one is allowed to manufacture more than 5 koku of soy per annum for household use. In 1885–86 the receipts from this tax were 640,179 yen; in 1896, 1,463,073 yen; in 1903–04, 3,444,034 yen.

The sugar excise, introduced in 1901, is imposed upon sugar, molasses, or syrups, delivered at a manufactory, Customs house, or bonded warehouse, with a view to provide the same for inland consumption. The rates are as follows:

Class I.—Sugar and molasses below No. 8 of the Dutch standard, 1.00 yen per picul.

Class II.—Sugar above No. 8 and below No. 15 of the Dutch standard, 1.60 yen per picul.

Class III.—Sugar and syrups above No. 15 and below No. 20 of the Dutch standard, 2.20 yen per picul.

Class IV.—Sugar and syrups above No. 20 of the Dutch standard, 2.80 yen per picul.

In 1903–04 the revenue from this tax was 7,184,637 yen.

The tax on bourses, after it had undergone frequent changes, was fixed in 1885 at the following rates:

Upon the time transaction of rice, ⁠2/1000⁠ of the value transacted.

Upon the time transaction of public loan bonds, ⁠3/1000⁠ of the value transacted.

Upon the time transaction of stocks and shares, ⁠6/1000⁠ of the value transacted.

These taxes are collected from the bourses themselves.

The rates of the tax were further changed as follows:

Upon the transaction of goods and negotiable papers other than national and local loan bonds, ⁠6/10000⁠ of the amount transacted.

Upon the transaction of national and local loan bonds, ⁠3/10000⁠ of the amount transacted.

In 1886–87 this tax produced 269,111 yen; in 1896–97, 1,106,208 yen, and in 1903–04, 1,030,605 yen.