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bakufu the Meiji government relied han began a thorough was certainly per cent fiscal revenue, being overtaken in 1900

from the start on agricultural tax as a source of fiscal revenue, though in the first few years until the abolition of the han that income was low. With the abolition of the discussion, and preparation of a fundamental reform of the land tax system resulting in the land tax reform of 1873. by tax on sake. Japan fits therefore into the classic development model whereby agriculture bears the main initial burden of in­ dustrialisation. But the above figures also indicate that the rate of