payable in cash on a three, or as some say a five, yearly settlement. But, according to certain officials, there has been no settlement since 1875. Land lying fallow for a season pays the same tax as land in cultivation, unless it is unproductive through flood or calamity (read earthquake here). The Government tax is calculated on the capital value of the land, taking a measure of about 11,000 square feet or a quarter of an acre as the unit.

Now, one of the ways of getting at the capital value of the land is to see what the railways have paid for it. The very best rice land, taking the Japanese dollar at three shillings, is about £65:10s per acre. Unirrigated land for vegetable growing is something over £9:12s., and forest £2:11s. As these are railway rates, they may be fairly held to cover large areas. In private sales the prices may reasonably be higher.

It is to be remembered that some of the very best rice land will bear two crops of rice in the year. Most soil will bear two crops, the first being millet, rape, vegetables, and so on, sown on dry soil and ripening at the end of May. Then the ground is at once prepared for the wet crop, to be harvested in October or thereabouts. Land-tax is payable in two instalments. Rice land pays between the 1st November and the middle of December and the 1st January and the last of February. Other land pays between July and August and September and December. Let us see what the average yield is. The gentleman in the sun-hat and the loin-cloth would shriek at the figures, but they are approximately accurate. Rice naturally fluctuates a good deal, but it may be taken in the rough at five Japanese dollars (fifteen shillings) per koku of 330 lbs. Wheat and maize of the first spring crop is worth about eleven shillings per koku . The first crop gives nearly 1-3/4 koku per tau (the quarter acre unit of measurement aforesaid), or ei