Page:Japan by the Japanese (1904).djvu/391

Since 1899 the issue of the bank-notes against the security reserve within the limit prescribed by the law is subjected to a tax of ⁠12.5/1000⁠ per annum of the monthly average amount of issue, deducting that part of it advanced to the Government, or others without interest or with interest below ⁠10/1000⁠ per annum, under the special order of the Government.

In 1903–04 this tax produced 1,149,616 yen.

The mining tax was originally enacted in 1875, when provision was made for the rate of ½ yen for 100 tsubo in the case of iron-mines, or mines of all non-mineral substances; 1 yen in other cases per 100 tsubo. In 1890 additional measures were enacted. There was a tax on mining businesses of 30 sen for 1,000 tsubo (iron-mines exempted), and a tax on mining industry of 1 per cent. of the value of products (iron-mines exempted). In 1875 the tax produced 44,492 yen; in 1885–86, 18,346 yen; in 1895–96, 241,418 yen; and in 1903–04, 759,578 yen.

Tonnage dues were introduced in 1899. Ships entering Japanese ports from a foreign country pay 5 sen tonnage dues for one registered ton or 10 koku of the real capacity, but if 15 sen are paid at once for the same capacity, they may enter the same port free of any tonnage dues during one year.

In 1903–04 this produced 348,726 yen.

The tax on patent medicines collected at the following rates according to the patent medicine regulations of 1877:

Dealers in patent medicines, business tax 2 yen per annum for each kind of medicine; license fee 20 sen per annum for each kind of medicine.

Retailers or peddlers of patent medicines, license fee 20 sen per annum, without regard to the number of the kinds of medicines.

Further, the patent medicine stamp duty regulations were enacted in 1886, which required a stamp of the proper amount to be pasted on the packet of patent medicine.

Subsequent to 1897, the receipts derived from the stamp duty above-mentioned are included in the general stamp revenue, special kinds of stamps for patent medicine being abolished.

From 28,455 yen derived from this source in 1876–77, the revenue had grown to 119,410 yen in 1903–04.

A tax on saké exported from Okinawa prefecture was introduced in 1888. Okinawa prefecture, a group of small islands at the southern end of the main island of Japan, is entirely exempted from the operation of the saké tax law, but if saké manufactured in these islands is exported it is subjected to a