The Budget for 1903 I give in detail:—

The total revenue is estimated at $10,766,115. The total expenditure is estimated at $10,765,491. This leaves a balance of $624.

REVENUE
Land Tax $7,603,020
House Tax 460,295
Miscellaneous 210,000
Balance from 1902 (including surplus from loan) 1,142,800
Customs Duties 850,000
Various Imposts 150,000
Mint 350,000
10,766,115
EXPENDITURE
The Emperor’s private purse $817,361
Sacrifices 186,639
1,004,000
The Imperial Household
Railway Bureau $21,980
Palace Police 118,645
Police in Open Ports 69,917
North-west Railway 22,882
Ceremonial Bureau 17,608
Mining Bureau 10,000
261,022
The Old Man Bureau 24,026
Bureau of Generals 65,853
The Cabinet 38,730
The Home Department
Office 34,624
Mayor’s Office 6,144
Provincial Governments 91,862
Prefectural Governments, 2nd class 52,674
Quelpart 4,222
Prefectures 778,325
Imperial Hospital 7,632
Vaccination Bureau 3,354
Travelling Expenses 730
Prefectural Sacrifices 866
980,533
The Foreign Department
Office 26,024
Superintendents of Trade 51,154
Foreign Representatives 201,020
278,198
The Finance Department
Office 53,910
Tax Collectors 141,600
Mint 280,000
Payment on Debt 989,250
Pensions 1,956
Transportation 200,000
1,666,716
War Department
Office 50,651
Soldiers 4,072,931
4,123,582
Law Department
Office 31,603
Supreme Court 15,686
Mayoralty Court 8,162
Prefectural Courts 1,251
56,702
Police Bureau
Office 252,857
Seoul Prison 32,650
Policemen 51,462
Border Police, &c. 23,762
Travelling Expense, &c. 600
361,331
Educational Department
Office 24,822
Calendar 6,022
Schools in Seoul 89,969
Schools in Country 22,580
Subsidies for Private Schools 5,430
Students Abroad 15,920
164,943
Agricultural Department
Office 38,060
General Expense 8,240
46,300
Council
Office 18,580
Imperial Body-Guard
Office 58,099
Bureau of Decorations
Office 20,993
Telegraph and Post
Office 23,640
General Expense 438,295
461,935
Bureau of Surveys
Office 21,018
Surveys 50,000
71,018
Incidentals
Road and other Repairs 35,000
Repairs in Country 10,000
Arrest of Robbers 500
Relief Work 5,000
Burial of Destitute 300
Miscellaneous 480
Police at Mines, &c. 1,840
Shrinkage 3,120
56,240
Emergency Fund 1,015,000

Steps have been taken from time to time by the Foreign Representatives to improve the finances of the country. Upon one occasion seven reforms were recommended, and the report subsequently presented to his Majesty. In the course of an inquiry it transpired that, in addition to nickels which were minted by the Government, there were more than twenty-five separate and distinct brands of nickels then circulating in Korea. Until recent years the counterfeiting of Korean currency has not been remunerative. The old time cash was of such small value, and the combined cost of the metal and work together so nearly equalled the face value of the true token, that the risk was not commensurate with the profit. A single nickel of the present currency, however, is equivalent to twenty-five of the old coinage, and as the net cost of their manufacture is less than a cent and a half a-piece, it will be seen that there is some incentive to the production of false money. The number of counterfeit nickels is rapidly increasing, and permits to coin were at one time freely issued by the Government to private individuals. Nickel is openly imported through the Customs; spurious coins in large quantities are brought by almost every steamer from Japan and smuggled into the country. The Government care only for the profit which they derive from their illegitimate transaction, and, ignoring the permanent injury which they are doing to the solvency of the country, adopt every means to circulate these depreciated coins. Until quite lately the circulation of nickel pieces was confined to the capital and the vicinity of two or three Treaty ports, the old copper cash being current elsewhere. With a view to extending their use, however, the magistrates throughout the Empire were ordered to accept redemption of taxes only in this currency. But as wages are generally paid in the nickel currency, and as the purchasing power of the nickel Korean dollar is less than half it was with copper cash, while the standard of payment remains the same, the bulk of the nation is paid no better than formerly, while the purchasing power of their earnings is infinitely less. There appears no prospect of any immediate improvement, since the Government contracted for the issue of a further forty million nickels. With this accomplished, the face value of the coinage in circulation, as against the Japanese gold yen, will be fourteen million yen, or nearly one million and a half pounds sterling. There is, of course, no gold or silver reserve with which to redeem this gigantic sum.

To such a pitch has this condition of affairs attained that in Chemulpo quotations are current for:—

There is little wonder, therefore, that the currency question is engaging the earnest attention of the foreign representatives. Awakening at last to some sense of its responsibilities in this matter, the Japanese Government issued, on November 7th, 1902, an Imperial ordinance, which came into force on the 15th, with a view to deterring Japanese from making spurious coins or despatching such nickels of Japanese manufacture to Korea. The punishment to which offenders against the ordinance are liable is imprisonment for a period not exceeding one year or a fine of not more than 200 yen (£20 8s. 4d.). This enactment gave the Japanese customs officers power to prevent the counterfeit coins from being shipped abroad, and enabled the Korean customs authorities to institute proceedings against Japanese found guilty of importing nickels of this description. From January 22nd, 1902, when the first seizure of the year took place, until the close of December, 3,573,138 pieces (coins and blanks), the total face value being £18,191, were confiscated by the Chemulpo customs officers. The largest quantity taken at one time was 739,000 pieces, face value £3772, detected on August 19th aboard a Korean junk, the second largest haul was made on September 8th in a cargo-boat, and consisted of 530,090 pieces, with a face value of £2512.

With a view to provide a remedy against the deplorable condition of the Korean currency, a Japanese Bank, Dai Ichi Ginko (No. I. Bank), which is under direction of Baron Shibusawa, decided, with the support of the Japanese Government, to undertake the issue of notes by which a promise was made to pay the bearer on demand in Japanese currency at any of its branches in Korea. The Dai Ichi Ginko possesses branches at all the larger Treaty ports, as well as in Seoul, and is, perhaps, the most important commercial agent in the country. The Japanese Consular officers are authorised to supervise the issue and to receive statements of the circulation and reserves twice a month. They are also entrusted with certain discretionary powers as to limiting the number of notes in use. The denomination of the notes are 1 yen (2s.d.), 5 yen (10s.d.), 10 yen (£1 0s. 5d.), and on May 10th, 1902, there appeared the first issue of notes of 1 yen value. Those of 5 yen were put in circulation on September 20th following. The 10 yen notes were not issued until a later time.

On February 28th, 1903, the circulation of Dai Ichi Ginko notes and the reserves held for their redemption stood as follows: