the rate is four rods of the same dimensions as the fine and coarse silk, i.e. one tan[1] for each chō. [No rates of weight are anywhere given for silk or floss silk.] Let there be levied separately a commuted house tax.[2] All houses shall pay each one rod and two feet of cloth. The extra articles of this tax, as well as salt and offerings,[3] will depend on what is produced in the locality. For horses for the public service, let every hundred houses contribute one horse of medium quality. Or if the horse is of superior quality, let one be contributed by every two hundred houses. If the horses have to be purchased, the price shall be made up by a payment from each house of one rod and two feet of cloth. As to weapons, each person shall contribute a sword, armour, bow and arrows, a flag, and a drum. For coolies, the old system, by which one coolie was provided by every thirty houses, is altered, and one coolie is to be furnished from every fifty houses [one is for employment as a menial servant] for allotment to the various functionaries. Fifty houses shall be allotted to provide rations for one coolie, and one house shall contribute two rods and two feet of cloth and five masu[4] of rice in lieu of service.
(XXV. 20.) For waiting-women in the Palace,[5] let there be furnished the sisters or daughters of district officials of the rank of Shōrei or upwards—good-looking women [with one male and two female servants to attend on them], and let 100 houses be allotted to provide rations for one waiting-woman. The cloth and rice supplied in lieu of service shall, in every case, follow the same rule as for coolies."[6]
In this month the Emperor occupied the separate Palace of Koshiro. He sent messengers to command the provinces and districts to repair the arsenals. Yemishi came and did homage.
One book says:—"The Miyake of Koshiro, in the village
- ↑ There are two tan to the hiki or piece, which now measures about 2112 yards.
- ↑ The Chinese is 調, rendered in Japanese by mitsugi, or tribute. Here it seems to exclude the rice-tax, but to include various miscellaneous taxes.
- ↑ Or "salted articles of food for the Emperor's table."
- ↑ Or shō = 109 cubic inches.
- ↑ Uneme.
- ↑ For an account of the modern system of taxation in Japan the reader is referred to a paper in the "T.A.S.J.," Vol. XX., Supplement, p. 121.
