investigating

Decrease in tax revenues due to population decline.
The first place was this measure.
But it was unreasonable tax increase at the end of the day.

Bankrupt and abscond.
Farmers like that occurred frequently.
And it became the burden of remained farmers.

Farmers who cheat revenue by adhesion with the authorities.
They appeared as a matter of course and it became ordinary state.

400 households 1900 people in 1698.
As result,it was decreased sharply to 156 households 749 people in 1822.

There was a tribute revenue of 4000 bales from 4000 koku at first.
It became 1005 bales and 127 ryo from 4000 koku in 1822.

”Of course、there is a considerable tax evasion there.”
Kinjiro thought so.
　
"However，the fundamental problem is not tax evasion.
There was impossible to first annual tribute rates in the first place."
As a result of investigating the farmland of all、he concluded so.
　
"Territory of utsu family.
Its area under cultivation is 4000 koku indeed.　
But this land is not arable land."
　

・・・・・・・・・
　

"Harvest of 1 cho.
(1 cho〈町〉 is one side is 3600 step.)
　
If this farmland is fertile land，can harvest 30 koku from there.
(5400 liters)
On the assumption that Annual tribute rate of 50%, 15 koku remain to farmers.
(2700 liters)

And on the assumption that rice of 5 gou per person per day.
(5 gou〈合〉is 0,9 liter)
Rice of 2700 liters is food of 3000 people.
Therefore this will be food of one year a family of 8 people.

But harvest of territory of this Utsu family.
It is 10,64 koku from 1 cho.
　
On the assumption that Annual tribute rate of 50%, 5.32 koku remain to farmers.　
(957.6 liters)
It is food of 1064 people.　
Therefore this will be food of one year a family of 2.9 people.

This farmland is wider than average as the area under cultivation of one family.
However, its harvest is the extent this.

First of all, farmers can not be maintained own life.　
Decline in population is natural."