Bunkin: ◓ Chū-ya: � Ni-shu: ╳ Uchi-komi: Yama-sancha: Umecha: ㊄ Go-sun Tsubone: ⬤ Nami-Tsubone and Ha-age-ya: ⬛ Chaya. By the 6th year of Gembun (1741) the fees of courtesans were stated in Saiken for the first time as follows:—

⧗ Tayū, 80 momme (Yen 13.33) ⌗ K�shi, 60 momme, (10 Yen); ヨ Yobidashi, 45 momme (Yen 7.50); ▲ Sancha (for day and night) 3 Bu (Yen 7.50); ⬤ Bun, 1 Bu (Yen 2.50); ╳ 12 momme (2 Yen); ㊃ Shi-sun: ㊀ Nami-Tsuboné; ∴ six tea-houses attached to the ageya. Since then matters have undergone various changes, but the following are the present (1890) cyphers used in the Saiken-ki:—

Yen.Sen.
(Iriyamagata hitotsu-boshi)fee is1.20
(Iri-yamagata)“.90
(Mitsu-yamagata hitotsu-boshi)“.60
(Mitsu-yamagata)“.50
(Futatsu-yamagata hitotsu-boshi)“.40
(Shiro-yamagata)“.35
(Yamagata hitotsu-boshi)“.30
(Yamagata)“.25
(Tsuji)╳“.20

San-gy� ch�men no tsuke-kata.
(The system of book-keeping employed by brothels, tea-houses, and courtesans.)

In former days there were no fixed rules as to the system of making entries in books kept by brothels and tea-houses, and, in consequence, considerable inconvenience was experienced by the authorities when they found it necessary to examine the accounts. In February, 1884, the “Controller of the Three Professions� fixed a uniform system of entries to be made in the account-books of brothels and tea-houses, instructing the proprietors of such establishment to adhere to the same in future. The system thus inaugurated in 1884 is still in force, and the following is a description of the ledgers, etc., used.

On the cover of a brothel ledger—right in the very centre—are written the words “Kashizashiki Motoch�,� on the right “Meiji nan nen nan gatsu nan nichi yori, nan nen nan gatsu nan nichi made� (From the _______ day of _______, to the _______ day of _______, 189__); and on the left the name of the house and its proprietor. The book is to consist of upwards of 200 sheets of Nishi-no-uchi or Ōban-shi (paper), and the following particulars are to be printed in it:—

1.⁠—Name of the brothel.
2.⁠—That the book is to be preserved for at least four years.
3.⁠—That taxes are to be paid daily in accordance with the regulations.
4.⁠—That in this book are to be entered in detail the names of every guest, names of the shÅ�gi engaged, names of geisha called, names of the hikite-jaya concerned, the fees of shÅ�gi and geisha, amounts spend by guests, advances made, etc. [These items may be expressed by signs (in cypher) but their total must be written in ordinary characters.]
5.⁠—That in the first page of this book the signs (cyphers) to be used in a brothel in describing various items shall be shown, and that in case of alteration of such cyphers due notice shall be given to the manager’s office.
6.⁠—That besides this ledger the use of two memorandum books (one for the proprieter of the house and one for the shÅ�gi herself) shall be allowed, but that such memorandum books shall be stamped with the stamp of the manager and be kept at least for one year.
7.⁠—That the payment of taxes shall be made in accordance with this ledger, and that daily accounts shall be made up in the following form. (The monthly accounts shall be made up in the same manner.)

(See over.)