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The Yotsuya Kwaidan or O'Iwa Inari, Volume 1 (of 2

Note 15 — Chapter V

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The tawara equals two-fifths of a koku. At present-day figures the stipend of Tamiya can be put at about 2000 yen; that of Itō Kwaiba, mentioned later, at 13,000 yen. The great daimyō with incomes running into the hundreds of thousands of koku were princes administering part of the public domain, with armies and an elaborate civil service to support. Even a hatamoto (minor daimyō, immediate vassals of the shōgun) of 10,000 koku, such as Yagyū Tajima no Kami had a large train at his Edo yashiki and at his fief. The Daté House of Sendai, or the Maeda of Kaga, Etchū, and Echizen, are examples of the greater Tōzama, or lords independent in the administration of their fiefs. Labour, it is to be added, was cheap compared to food values. Taxes were heavy—ranging from 30 to 70 per cent. The middleman took his high fee. Yet sumptuary laws were necessary to prevent extravagance among the farming class. Some of them were rich men, especially in the better administered Tokugawa fiefs. The public works required of the daimyō—especially the Tōzama—prevented a dangerous accumulation of resources, and sometimes almost ruined his subjects. Accurate measurements of income are not available. The koku of daimyō income has been placed as high as ten bushels. The present-day koku equals 5.13 bushels. The price of rice ranges between 15-20 yen per koku.

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