96 BOARD OF AGRICULTURE. 



These claimios governed the farmers, and taxed them as the)- 

 pleased ; and at length, before their overthrow in 1871, they 

 limited their demands only by the absolute necessities of the 

 tax-payers. A certain portion of the products of the soil 

 was taken by the tax-collector, the per cent varying from 

 forty to seventy-five, according to circumstances. At the 

 present time the land is, to a great extent, owned by indi- 

 viduals, and assessed at a reasonable rate, while the taxes are 

 not allowed to exceed foB all purposes two and one-half per 

 cent of the valuation, and are payable in money. This very 

 moderate assessment is, however, unpopular among the farm- 

 ers, because it often necessitates the sale of their crops at low 

 rates to raise the cash for their taxes. To obviate in some 

 measure the difficulties arising from the want of a suitable 

 market on account of the imperfect means of transportation 

 in certain localities, officers have been authorized to pur- 

 chase farra produce at equitable prices. The revenue of the 

 imperial government is now chiefly derived from this land- 

 tax, which amounts to about fifty millions of dollars per 

 annum. 



The mode of living among the Japanese farmers is sur- 

 prisingly simple and inexpensive. Their houses are mere 

 shells of wood, without cellars, chimneys, glass, or paint. 

 The doors, windows, and partitions are all made to slide, and 

 consist chiefly of light wooden sash covered with thin, trans- 

 lucent paper, and without hinges, locks, or permanent fasten- 

 ings. Every part is so slight and loose that a foreigner 

 wonders how such a structure stands in a high wind. The 

 roof is the most substantial portion, and holds the house 

 together and in its place by its weight. In the older towns 

 and villa!:jes excellent tiles of stone-ware are used for roof- 

 ing ; but in the country isolated fai'm-buildings are often 

 heavily thatched with straw or grass. In Yezo the roofs are 

 often covered with split shingles, or pieces of birch-bark, 

 which are kept in position by logs of wood or flat stones. 



Charcoal is the universal fuel, and is used with extreme 

 economy, either in small chafing-dishes, or upon a sort of 

 open hearth in the centre of the room, consisting of a 

 wooden frame two or three feet square, and filled with sand 

 or ashes. The smoke and poisonous gases generated by the 

 combustion are allowed to mingle with the air of the house, 



