lding stood,
and there was a tax on expert labour such as that of carpenters and
matmakers. In order to facilitate the levy of this last-named tax
the citizens were required to locate themselves according to the
nature of their employment, and thus such names were found as
"Carpenter's street," "Matmaker's street," and so forth. Originally
these imposts were defrayed by actual labour, but afterwards money
came to be substituted.

An important feature of the taxation system was the imposition of
buke-yaku, (military dues). For these the feudatories were liable,
and as the amount was arbitrarily fixed by the Bakufu, though always
with due regard to the value of the fief, such dues were often very
onerous. The same is true in an even more marked degree as to taxes
in labour, materials, or money, which were levied upon the
feudatories for the purposes of any great work projected by the
Bakufu. These imposts were called aids (otetsudai).

MANNER OF PAYING TAXES

The manner of paying taxes varied accordingly to localities. Thus, in
the Kwanto, payment was generally made in rice for wet fields and in
money for uplands, at the rate of one gold ryo per two and a half
koku of rice. In the Kinai and western provinces as well as in the
Nankai-do, on the other hand, the total tax on wet fields and uplands
was divided into three parts, two of which were paid with rice and
one with money, the value of a koku of rice being fixed at
forty-eight mon of silver (four-fifths of a gold ryo). As a general
rule, taxes imposed on estates under the direct control of the Bakufu
were levied in rice, which was handed over to the daikwan of each
province, and by him transported to Yedo, Kyoto, or Osaka, where it
was placed in stores under the control of store-administrators
(kura-bugyo).

In the case of cash payments the money was transported to the castle
of Yedo or Osaka, where it came under the care of the finance
administrator (kane-bugyo). Finally, the accounts connected with such
receipts of cash were compiled and rendered by the administrator of
accounts (kane-bugyo), and were subsequently audited by officials
named katte-kata, over which office a member of the roju or
waka-doshiyori presided. Statistics compiled in 1836 show that the
revenue annually collected from the Tokugawa estates in rice and
money amounted to 807,068 koku and 93,961 gold ryo respectively. As
for the rate of the land-tax, it varied in different parts of the
provi