donations. They are called respectively the government, public, and private schools, the number of each of which are stated follows:

as

Of these schools, those which are under the supervision of chiji and rei are public schools, which are the foundation for the extension of the education of the whole country, and considered as important elements of the educational statistics. Consequently those who attend, and those who do not attend, the schools, together with the state of the income and expenditure of the schools, are indicated as follows.

In 1880-81 the comparison of those who attain the age of attending school (from full six years to full fourteen years) with school boys and girls among those who attain such age is as follows:

1880 2,878,508 2,654,688 5,533,196 1,690,277 581,573 2,271,850 1881 2,914,727 2,700,280 5,615,007 1,747,451 666,135 2,413,586

Those who attend

school out of every hundred of those who attain such age.

41.06

42.98

During the years of 1880-81 the annual educational income and expenditure by the local taxes and the money collected from the public are as follows:

In 1881 the number of students of such

public schools was 2,582,826, and their
educational fees amounted to 404,287 yen
(the poor not being required to pay fees).
The property of these schools, adding the
value of the lands and houses belonging there-
to, amounted in value to 19,762,594 yen.
During the same year the amount of money
gratuitously given for educational expenses
is 977,261 yen; and besides, land and houses
are in some cases given.

The religion is of two sects, namely,

Shintoism and Buddhism. In 1881, of the Shinto Kiyodoshiyoku, or Shinto preachers, the number of male preachers is 17,756, and that of female preachers 95. Of the number of disciples, males are 1299, females 3. Of the Buddhist Kiyodoshiyoku, or Buddhist preachers, males are 75,144, females 1131; and of the number of their disciples, males are 19,664, females 1347. The lower classes of people are generally believers in Buddhism.

The

Annual Income and Expenditure.-The income for the fiscal year ending in June, 1881, was 63,320,565 yen, and the expenditure of the same period 63,170,893 yen. estimated income for the year ending in June, 1882, was 68,573,995 yen, and that for the year ending in June, 1883, 66,814,122 yen.

Sources of Revenue.-The expenditure for each of the said two years estimated in the budget is equal in amount to the revenue. The sources of revenue and branches of expenditure estimated in the budget for the financial year ending June, 1884, are as follows:

Among the sources of revenue, the most important is the land tax. Ten years ago the source of revenue had been land tax alone. Although the land tax has gradually been reduced through the land tax reform, and the system of imposing other kinds of taxes has been introduced, still at present land tax amounts to 5 of the total revenue. An average rate of tax imposed on every one tan (about a quarter of an acre) of rice field is one yen and sixteen sen; thirtysix sen for every one tan of dry field;

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