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last is recognized by posterity as the most distinguished among Japanese Confucianists. He studied the literature of both the Tang and the Sung dynasties, and he laboured to apply the precepts of Chinese philosophy to the practical needs of his own country. Moreover, he devoted exceptional attention to the conditions existing in Occidental States, and he embodied his thoughts and researches on the latter subject in a book called Sairan Igen, the first treatise of its kind published in Japan. A practical illustration of his knowledge was furnished in connexion with the reception of Korean envoys. It had been customary to convey to these officials an imposing conception of Japanese magnificence by treating them with lavish hospitality. Hakuseki was able to detect that the conduct of the envoys violated in many respects the rules of Chinese etiquette, and having obtained the shogun's nomination to receive the envoy, Cho, he convinced the latter that there must be no more neglect of due formalities. He then memorialized the shogun in the sense that these Korean ambassadors were merely Chinese spies, and that instead of receiving a lavish welcome, they should be required to limit their journey to the island of Tsushima, where only a very restricted ceremonial should be performed in their honour. This shrewd, though somewhat conservative, suggestion elicited general approval, but was not carried into effect until the time of the eleventh shogun. ENGRAVING: ARAI HAKUSEKI ADJUSTMENT OF THE FINANCES It has been shown above that the fifth shogun bequeathed to his successor a much embarrassed treasury. In this realm, also, the advice of Arai Hakuseki proved invaluable. In his volume of reminiscences there is an interesting statement connected with finance. It quotes Hagiwara Shigehide, commissioner of the Treasury, as saying that the shogun's estate at that time yielded four million koku annually, in addition to which there accrued from 760,000 ryo to 770,000 ryo in money, representing the proceeds of dues and taxes. In this latter sum was included 40,000 ryo, customs duties collected at Nagasaki, and 6000 ryo yielded by a tax on sake. The same report mentions that a sum of 160,000 ryo had been expended in clearing away the volcanic ashes which fell in the three provinces of Musashi, Sagami, and Suruga after the great eruption of Fujisan. Arai Hakuseki was able to prove the erroneous character of this report, but his de
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