obliged to carry on his person a small piece of wood on which were written his name, the year of his birth and his rank. Anyone who failed to carry this tag was considered an outlaw. It was called the " name-tag." Every two or three years, or every year in which a great national examination was held, all these tags were changed or renewed. Each bore the stamp of the mayor of Seoul or of the country prefect, and the application of this stamp cost the sum of five country cash. This was a sort of poll tax, but was discontinued when the use of the name-tag was abolished.
There never has been a tax upon spirituous liquors, nor any license required for their sale. In country districts there is a slight tax on the malt used in making beer. This is made of barley and comes in the form of round cakes. The tax on each cake is one cash.
Besides these regular taxes, the government sells licenses for a large number of industries. These are not all worthy of mention, but among them we find the pawn-shop license, which amounts to two dollars a month in the case of large shops. The cutting of firewood in government preserves is carried on under license..
It must not be imagined that these are the only sources of income. There is another long list of " donations " to the palace. These are not actual taxes, and yet they are so fixed in Korean custom that they amount to the same thing, and their discontinuance would be the signal for an instant and searching investigation. These donations take the form of fruits and vegetables. Certain districts are noted for the production of particular kinds and superior qualities of fruits and vegetables. For instance, the Pongsan pears, Namyang persimmons, Sunchun walnuts, Poeun jujubes, Kwangju tobacco and Kuchang turnips are the best in the country. The growers annually send up the best selection of their products for use by the imperial household. The amount is not regulated by law, but the prefect is sure to see to it that the quantity and quality of these gifts do not fall far
