re, indirect taxation. Only a
Japanese subject can vote at elections. No foreigner has any electoral
rights, but if he becomes a naturalised Japanese subject he obtains
all the privileges appertaining to that position.

Each House of Parliament in Japan possesses a president and
vice-president, who are elected by the members. The president of each
House receives an annual allowance of 4,000 yen (about L400) and the
vice-president 2,000 yen (about L200). The payment of Members of
Parliament is in vogue in Japan. The elected and nominated, but not
the hereditary, members of the House of Peers, and each member of the
House of Representatives, receives an annual allowance of 800 yen
(about L80). They are also paid travelling expenses in accordance with
the regulations on the subject. It may be interesting to state that
there is a clause in the Constitution which enacts that the president,
vice-president, and members of the two Houses who are entitled to
annual allowances shall not be permitted to decline the same! It says
much for the estimate of patriotism entertained in Japan when the
Constitution was promulgated that such a clause as this should have
been considered necessary.

Debate in both the Japanese Houses of Parliament is free and the
proceedings public. There will be no occasion for the uprising of a
Wilkes in Japan to obtain permission to publish Parliamentary Debates.
The Constitution, however, contains a proviso for the sitting of
either House with closed doors upon the wish of the president or of
not less than ten members, the same being agreed to by the House, or
upon the demand of the Government with or without the consent of the
House. When in the former event a motion for a secret sitting is made,
strangers have to withdraw from the House and the motion is voted on
without debate. The proceedings of a secret meeting of either Chamber
are not allowed to be published.

The Japanese Constitution, which is certainly a document containing
not only provisions of an epoch-making nature but most elaborate
details in regard to even minor matters, includes in seven or eight
lines one or two excellent rules in regard to what is termed "The
Passing of the Budget." Under these rules, when the Budget is
introduced into the House of Representatives the Committee thereon
must finish the examination of it within fifteen days and report
thereon to the House, while no motion for any amendment in the Budget
can be made t