the purpose of
defraying the expense of coolies and horses for official use.
Finally, there were koden, or lands bestowed in recognition of
distinguished public services. Of such services four grades were
differentiated: namely, "great merit" (taiko), for which the grant
was made in perpetuity; "superior merit" (joko), which was rewarded
with land held for three generations; "medium merit" (chuko), in
which case the land-title had validity to the second generation only,
and "inferior merit" (geko), where the land did not descend beyond a
son or a daughter. It is worthy of note that in determining the order
of eligibility for grants of sustenance land (kubunden), preference
was given to the poor above the rich, and that the officials in a
province were allowed to cultivate unoccupied land for their own
profit.
TAXATION
There were three kinds of imposts; namely, tax (so), forced service
(yo or kayaku) and tribute (cho). The tax was three per cent, of the
gross produce of the land--namely, three sheaves of rice out of every
hundred in the case of a male, and two out of sixty-six in the case
of a female. The tribute was much more important, for it meant that
every able-bodied male had to pay a fixed quantity of silk-fabric,
pongee, raw-silk, raw-cotton, indigo (675 grains troy), rouge (the
same quantity), copper (two and a quarter lbs.), and, if in an
Imperial domain, an additional piece of cotton cloth, thirteen feet
long. Finally, the forced service meant thirty days' labour annually
for each able-bodied male and fifteen days for a minor. Sometimes
this compulsory service might be commuted at the rate of two and a
half feet of cotton cloth for each day's work. Exemption from forced
labour was granted to persons of and above the grade of official rank
and to their families through three generations; to persons of and
above the fifth grade and to their families for two generations; to
men of the Imperial blood; to the sick, the infirm, the deformed,
females, and slaves. Forced labourers were allowed to rest from noon
to 4 P.M. in July and August. They were not required to work at
night. If they fell sick so as to be unable to labour out of doors,
they were allowed only half rations. If they were taken ill on their
way to their place of work, they were left to the care of the local
authorities and fed at public charge. If they died, a coffin was
furnished out of the public funds, and the corpse, unless claimed,
was cre
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