| Year.* | Ordinary Revenue (millions of yen). | Extraordinary Revenue (millions of yen). | Total Revenue (millions of yen). |
| 1878-9 | 53 | 9 | 62 |
| 1883-4 | 76 | 7 | 83 |
| 1888-9 | 74 | 18 | 92 |
| 1893-4 | 86 | 28 | 114 |
| 1898-9 | 133 | 87 | 220 |
| 1903-4 | 224 | 36 | 260 |
| 1908-9 | 476 | 144 | 620 |
| * The Japanese fiscal year is from April 1 to March 31. | |||
The most striking feature of the above table is the rapid growth of revenue during the last three periods. So signal was the growth that the revenue may be said to have sextupled in the 15 years ended 1909. This was the result of the two great wars in which Japan was involved, that with China in 1894-95 and that with Russia in 1904-5. The details will be presently shown.
Turning now to the expenditure and pursuing the same plan, we have the following figures:—
Expenditure (omitting fractions)
| Year. | Ordinary Expenditures (millions of yen). | Extraordinary Expenditures (millions of yen). | Total Expenditures (millions of yen). |
| 1878-9 | 56 | 5 | 61 |
| 1883-4 | 68 | 15 | 83 |
| 1888-9 | 66 | 15 | 81 |
| 1893-4 | 64 | 20 | 84 |
| 1898-9 | 119 | 101 | 220 |
| 1903-4 | 170 | 80 | 250 |
| 1908-9 | 427 | 193 | 620 |
It may be here stated that, with three exceptions, the working of the budget showed a surplus in every one of the 41 years between 1867 and 1908.
The sources from which revenue is obtained are as follow:—
Ordinary Revenue
| 1894-5. | 1898-9. | 1903-4. | 1908-9. | |
| millions of yen. | millions of yen. | millions of yen. | millions of yen. | |
| Taxes | 70.50 | 96.20 | 146.10 | 299.61 |
| Receipts from stamps and Public Undertakings | 14.75 | 33.00 | 96.87 | 164.66 |
| Various Receipts | 4.58 | 3.67 | 8.15 | 11.48 |
It appears from the above that during 15 years the weight of taxation increased fourfold. But a correction has to be applied, first, on account of the tax on alcoholic liquors and, secondly, on account of customs dues, neither of which can properly be called general imposts. The former grew from 16 millions in 1894-1895 to 72 millions in 1908-1909, and the latter from 5¼ millions to 41½ millions. If these increases be deducted, it is found that taxes, properly so called, grew from 70.5 millions in 1894-1895 to 207.86 millions in 1908-1909, an increase of somewhat less than three-fold. Otherwise stated, the burden per unit of population in 1894-1895 was 3s. 6d., whereas in 1908-1909 it was 8s. 4d. To understand the principle of Japanese taxation and the manner in which the above development took place, it is necessary to glance briefly at the chief taxes separately.