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was agricultural. The reserves were, in 1913, 542 million, of which 1 million was agricultural, and in 1916, 841 million, of which 3 were agricultural. (For some reason or other, "fishing" is included under "agricultural." On careful dissection I find that of the 45 million of investments credited to agriculture in 1918, only 28 million are purely agricultural.) The land tax is estimated to yield 73 million yen in 1920-1. It is 2-1/2 per cent. on residential land, 4.5 per cent. on paddy and cultivated land--3.2 per cent, in Hokkaido--and 5.5 per cent. on other land--4 per cent. in Hokkaido. INDEX _This Index may be regarded as a Glossary inasmuch as every Japanese word which occurs in the book will be found in it. The meaning is usually given on the page the number of which comes first._ 132 (2) _signifies that there are two references on page 132 to the subject indexed._ _Such subjects as Agriculture, Hokkaido, Labour, Paddies, Rice and Sericulture are indexed at length, but some matters which relate to them and are of general interest appear in the body of the Index._ Abbot and Ronin 333 Abiko 105 Ability 66 Abortion 65, 303; Abortifacient 332 Abroad, first, 235 Accommodation with the West 363 Acreage, see Agriculture Acting 115 (2), 320 Adjustment 85, 186, 194, 197, 210, 232, 365, 370, 380; Cost 72; Cottages 72; Graves 72; Method and Results 71-2; Statistics 72 Admonition, see Police, 54 Adoption 21, 328 Adulteration 356 AE 99, 321 Aerated waters 119 Aeroplanes 31 Aestheticism 203 Affection, Question by a Japanese, 144 Affinity 272 Afforestation, see Deforestation, Floods, Tree planting; 23, 92-3, 97, 152, 177, 194, 197, 228, 233, 240, 260, 318, 370 Africa 410 Agriculture, see Adjustment, Animals under different names, Area, Cattle, Crops under different names, Cultivation, Farmers, Grain, Hokkaido, Implements under different names, Land new, Land available, Land utilised, Manure, Milk, Paddies, Peasant Proprietors, Tenants, Tools, Rice and other crops, Sericulture, Upland; Advantages 365, 367; Accessory business 412; American, proposed study of, vii; Arable 409, (British) 385; Areas 394, 400, quarter acre 89, one and a quarter acre to five acres 89, two 210, two and a half 9, 284, three 10, five 284, seven and a half 89, 373, ten 10, twelve and a half 207,
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