JAPAN.

101

of the twenty-three local Courts and the foor Supreme Courts at Tokio, Sendai, Nagasaki, and Osaka, over which the Daishin In présides at Tokio.

Previous to the last change of Government, which restore the ancient Imperial régime, the administrative authority rested with the Shogun (Mili ary Commander) whom foreigners were at first led to recognise as the temporal sovereign, and with whom they negotiated treaties of peace and commerce. The Shogunate was founded in 1184 by Yoritomo, a general of great powers and ability, and was continued through several dynasties until 1869, when the Tokugawa family were dispossesed of the usurped authority. Under the Shogun two hundred and filty Daimios (feudal princes) shared the administrative power, being practically supreme in their res ective domains, conditiona ly upon their loyalty to the Shogun; and the Mikao's power was thus reduced to a shadow. A list of Daimios, published at Yedo (now Tokio) in 1862, stated their incomes to vary from 10,000 koku of rice to 1,00,000, vlie that of the Shogun is said to have amounted to 8,000,000 koku. All these prines, after the overthrow of the Shogunate, surrendered at will their estates and every attribute of authority to the Mikado, and are now ranked as kuazoku (noblemen), quietly living in Tokio.

REVENUE AND EXPENDITURE.

The estimated total revenue of Japan for the year 1881-82 was given in official returns at 868.573,995, and the total expenditure at the same amount. The sources of revenue and branches of expenditure were as follow :-

REVENUE.

Customis Duty and Miscellaneous Incomes connected therewith $ 2,600,830

Land Tax

Mining Tax

Tax on Productions of the Northern Provinces

Tax on Alcoholic Liquors, &c.

Tax on Tobacco

42,561,914 14,165 757,898 10,500,766

348,674

Stamp Tax on Legal Documents

695.876

Postage Stamps

1,669,210

Various Taxes and License Fees

1,12,242

Income derived from Mines

483,516

Income derived from Railways and Telegraphs

1,115.608

Income derived from Mint under Finance Department ...

427,500

Income derived from Various Manufactures, etc. Ine me derived from Government Property

141,750

807,140

Miscellaneous Receipts

4,721,400

Repayment of Debts due to Government...

$35,646

Total Estimated Revenue

$68,573,995

EXPENDITURE.

Reduction of National Debt

$12,022,681

Navy Department (Kai Gun Sho)

Interest on National Debt

Civil List and Appanages of Imperial Princes

Various Pensions and Gratuities

Council of State (Dai Jo Kwan) Senate (Gen Ro In)

Foreign Department (Gai Mu Sho) Home Department (Nai Mu Sho)....... Finance Department (O Kura Sho) War Department (Riku Eun Sho)

Educational Department (Mom Bu Sho) Public Works Department (Ko Bu Sho)...

15,449,168

1,156,785

510,812

580,000

196.000

195.210

718.219

1,272,541

8,189,104

2,983,850

914,601

468,294

$44,655,265

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