upporting military service valued at one hundred
kwan-mon was understood. The calculation was very simple: one tsubo
corresponded to one mon, so that one kwan-mon represented one
thousand tsubo for the purposes of this assessment.**

*The cho was equal to 10 tan, and the tan comprised 360 tsubo, the
tsubo being a square of 6 feet side. At present the area under
cultivation is some 3 millions of cho (7.5 millions of acres).

**In the Ashikaga era the unit of currency may be said to have been
the copper cash of China--called Eiraku-sen after the name (Chinese,
Yunglo) of the Chinese year period when it was issued. Gold and
silver coins were also in use; namely, the gold ryo, which was
equivalent to 10 silver ryo; but their circulation was comparatively
small. The gold ryo was equal to 2000 mon of copper coins, and as 100
mon purchased 1 to (one-tenth part of a koku) of rice, it follows
that the gold ryo represented 2 koku, or 30 yen of modern currency,
the silver ryo representing 3 yen (1 yen=2 shillings-50 cents). It
follows also that 10 strings of cash (one kwan) were worth a koku of
rice, or 15 yen. As for silk piece-goods, 1 roll (hiki = 48 yards) of
the best kind was worth 45 yen, and the second and third-class kinds
ranged from 33 to 22.5 yen. Finally, in the year 1498, the records
show that the daily wage of a labourer was some 16 sen of modern
money (about 4 pence or 8 cents).

From various documents it appears that the three grades of
land--best, medium, and inferior--were taxed at the rate of sixty,
forty, and thirty per cent., respectively, of the yield. In other
words, the average land-tax was forty per cent, of the yield--called
shi-ko roku-min--or four parts to the Government and six to the
farmer. If we consider the rates between the current price of land
and the tax, there is a record, dated 1418, which shows that the tax
levied by a temple--Myoko-ji--was twenty per cent, of the market
price of the land. But it would seem that the ratio in the case of
Government taxation was much smaller, being only one and a half per
cent, of the market value. There were, however, other imposts, which,
though not accurately stated, must have brought the land-tax to much
more than forty per cent, of the yield.

Turning to the Imperial Court, we find it supported by domains
hereditarily held; by contributions from the seizei (expediency
taxes, that is to say, taxes set aside for extraordinary State
requirements); by oc