CHAPTER XV
REVENUE
THE revenue of the Korean government is derived from a dozen or more different sources, among the most important of which are (1) land tax, (2) house tax, (3) salt tax, (4) customs duties, (5) ginseng monopoly, (6) gold mines, (7) fish tax, (8) fur tax, (9) tobacco tax, (10) gate tax, (11) forests, (12) guilds, (13) licenses, (14) minting, (15) poll tax, (16) boat tax, (17) cow-hide tax, (18) paper tax, (19) pawn tax. These include forms of taxation which are now obsolete as well as those actually in force.
The prefect of each of the three hundred and forty-one districts in Korea is supposed to have in his office a map and a detailed description of every piece of arable land in the district, excepting kitchen-gardens. This forms the basis of the land tax, which yields two-thirds of the national revenue. Although there are no fences, the limits of the fields are clearly marked by earthen banks or by the natural conformation of the land, and no farmer would dare to throw two fields together or divide a field into two without the cognisance and consent of the local prefect; and even then the latter would have to obtain permission from the central government. This arable land is considered under two heads, - rice-fields and ordinary fields. The owner of each plot of land owns a deed for the same, stamped with the magistrate's seal or signed with his name. In many instances where property has been in the same family for several centuries, these deeds may have been lost or destroyed; but if the land is sold, new deeds must be issued. The prefect's records, as well as the deed of each field, indicate the relative grade of the latter. There are six grades of rice-fields and three of ordinary
