In the case of cash payments the money was transported to the castle of Yedo or Osaka, where it came under the care of the finance administrator (kane-bugyo). Finally, the accounts connected with such receipts of cash were compiled and rendered by the administrator of accounts (kane-bugyo), and were subsequently audited by officials named katte-kata, over which office a member of the roju or waka-doshiyori presided. Statistics compiled in 1836 show that the revenue annually collected from the Tokugawa estates in rice and money amounted to 807,068 koku and 93,961 gold ryo respectively. As for the rate of the land-tax, it varied in different parts of the provinces, from seventy per cent, for the landlord and thirty for the tenant to thirty for the landlord and seventy for the tenant.
CURRENCY
It has been shown above that, from the time of the fifth shogun, debasement of the coins of the realm took place frequently. Indeed it may be said that whenever the State fell into financial difficulty, debasement of the current coins was regarded as a legitimate device. Much confusion was caused among the people by repeated changes in the quality of the coins. Thus, in the days of the eighth shogun, no less than four varieties of a single silver token were in circulation. When the country renewed its foreign intercourse in the middle of the nineteenth century, there were no less than eight kinds of gold coin in circulation, nine of silver, and four of copper or iron. The limits within which the intrinsic value of gold coins varied will be understood when we say that whereas the gold oban of the Keicho era (1596-1614) contained, approximately, 29.5 parts of gold to 13 of silver and was worth about seventy-five yen. The corresponding coin of the Man-en era (1860) contained 10.33 parts of pure gold to 19.25 of silver, and was worth only twenty-eight yen.
PAPER CURRENCY
The earliest existing record of the use of paper currency dates from 1661, when the feudal chief of Echizen obtained permission from the Bakufu to employ this medium of exchange, provided that its circulation was limited to the fief where the issue took place. These paper tokens were called hansatsu (fief notes), and one result of their issue was that moneys accruing from the sale of cereals and other products of a fief were preserved within that fief. The example of Echizen in this matter found several followers, but the system never became universal.
JUDICIAL PROCEDURE
The administration of justice in the Tokugawa days was based solely on ethical principles. Laws were not promulgated for prospective application. They were compiled whenever an occasion arose, and in their drafting the prime aim was always to make their provisions consonant with the dictates of humanity. Once, indeed, during the time of the second shogun, Hidetada, a municipal administrator, Shimada Yuya, having held the office for more than twenty years, and having come to be regarded as conspicuously expert in rendering justice, it was proposed to the shogun that the judgments delivered by this administrator should be recorded for the guidance of future judges. Hidetada, however, objected that human affairs change so radically as to render it impossible to establish universally recognizable precedents, and that if the judgments delivered in any particular era were transmitted as guides for future generations, the result would probably be slavish sacrifice of ethical principles on the altar of stereotyped practice.
In 1631, when the third shogun, Iemitsu, ruled in Yedo, a public courthouse (Hyojo-sho) was for the first time established. Up to that time the shogun himself had served as a court of appeal in important cases. These were first brought before a bugyo, and subsequently, if specially vital issues were at stake, the shogun personally sat as judge, the duty of executing his judgments being entrusted to the bugyo and other officials.
Thenceforth, the custom came to be this: Where comparatively minor interests were involved and where the matter lay wholly within the jurisdiction of one administrator, that official sat as judge in a chamber of his own mansion; but in graver cases and where the interests concerned were not limited to one jurisdiction, the Hyojo-sho became the judicial court, and the three administrators, the roju, together with the censors, formed a collegiate tribunal. There were fixed days each month for holding this collegiate court, and there were also days when the three administrators alone met at one of their residences for purposes of private conference. The hearing by the shogun was the last recourse, and before submission to him the facts had to be investigated by the chamberlains (sobashu), who thus exercised great influence. A lawsuit instituted by a plebeian had to be submitted to the feudatory of the region, or to the administrator, or to the deputy (daikwari), but might never be made the subject of a direct petition to the shogun. If the feudatory or the deputy Were held to be acting contrary to the dictates of integrity and reason, the suitor might change his domicile for the purpose of submitting a petition to the authorities in Yedo; and the law provided that no obstruction should be placed in the way of such change.