Der Zweck dieser Forschung liegt darin, vom Mittelpunkte des landesherrlichen Steuerwesens gegen Ende des 13. bis zur Mitte des 14. Jahrhunderts zu untersuchen, welche Wirkung die Landstadt auf ein werdendes Territorium Tirols ausubt. Hier ware es zu betonen: a) Wahrend der Landesherr der Stadt die Befreiung von gesamten ordentlichen Stadtsteuern gewahrt, uberlaBt er ihr mit dem befreiten Steuergeld die Befestigungswerke (Stadtmauer, Stadtturm etc.) herzustellen. So hat er durch die Befestigung der Stadt als eine Wehrgemeinde die Geschlossenheit eines Landes vor. Dies bedeutet eine landesherrliche Territorialspolitik, das Reichsunmittelbarkeitsstreben der Landherren zuruckzuhalten. b) Wahrend der Landesherr der Stadt die Fixierung des Steuerbetrages gewahrt, versucht er die durch die Ausdehnung des Kreises von Steuerpflichtigen immer reicheren gemeinsamen Kassen der Stadt auszunutzen. Die Stadtgemeinde hat folglich fur den Bau der Befestigungen die groBeren Urkosten als die befreiten Betrage zu tragen.

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The modern shipbuilding industry in Japan which is said to have been established by the end of 1890s has been one of the most important and leading fields in Japanese heavy industries. This article aims at showing the changes and characters of the business finance of the shipbuilding industry in Japan. Analysed enterprises are Mitsubishi Shipbuilding Co., Kawasaki Dockyard Co. and Osaka Iron Works Co. which were dominant in this field and Uraga Dock which was secondary. As regards business finance, Japanese shipbuilding industry essentially had a certain pattern. Fixed assets were mainly supplied with paid capital or long-term debts. Funds for operation were mainly supplied with short-term debts. Before and during the first world war, each enterprise not only made positive use of the share-system and raised the rate of paid capital but also, by that, was changed in its capital-relationship. From the end of 1910s to early 1920s, each enterprise alike had self-finance main. This based on the large amount of the special gain from the first world war. But from 1920s to early 1930s when there came a serious depression two different financial patterns appeared. While Mitsubishi and Uraga which had the advantage of technique and market proportionate to their scale and whose business policies were negative sustained the self-finance, Kawasaki and Osaka which had a relative weakness in those points and whose business policies were positive changed their main funds into long-term debts. Moreover a certain difference between Kawasaki and Osaka existed. The latter which had intimate connection with a certain bank mainly made use of long-term debts by means of bill. The former which had not such a connection mainly made use of bonds. Finally on the phase of accumulation dominant enterprises but Uraga increased share holding and developed the new phase to intensify directly or inderectly finance-capitalistic accumulation after the first world war.

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The ceremony by which a man was admitted to the Society of Red Spears 紅槍会, the largest organization of the peasants' movements in North China in 1920s, served as a medium to bring the peasant's daily life into the extraordinary mental state for uprising. The initiations into the societies were often held at night, where a teacher instructed the initiates in the mysteries of invoking the spirit of those gods who were the protagonists of some novels and village plays. Ordinarily the nucleus of the rules of the societies were simple daily precepts of peasants; for example, they were enjoined to repress the passions, inhibited from indulging in lust and greed, and prohibited from blaspheming gods and Buddha. When a member broke any one of them, it was not infrequent that he was killed. As to the training in military arts dramatic elements were more important than practical ones. The organization of Red Spears consisted of the civil and military departments. Every village organized either a company or a platoon as a practical fighting unit, which worked for the common interests as the defender against enemies. The organization was based upon the established orders of the rural gentries and medium and small landowners in the village. Mint'uan 民団, an established defense corp, was on the decline with the development of Red Spears. Lien-chuang Hui 連荘会, which were organized at the initiative of district-governments, worked to help the warlords govern the villages. On the contrary, Red Spears, spontaneously organized by villagers themselves, made a new development against the various taxes imposed on them by warlords through district-governments. For the peasants living in the microcosm of a village community it was hard to conceive a scheme of social systems and power structuces. However, T'ien-men Hui 天門会, whose base was in the district of Lin-hsien in Honan was exceptional. Their movement bursted out when Han Yu-ming 韓欲明, their leader, showed off his charismatic talents and defeated bandits and min-t'uan. In T'ien-men Hui they accepted the thought of chen-ming t'ien-tz'u 真命天子, formed their own power structure, and fought against warlords' armies, rejecting various taxes imposed on them. In March 1927 they gained the reins of Lin-hsien and from July 1927 to March 1928, though with a brief break, they governed a few districts including Lin-hsien. However it was impossible for T'ien-men Hui to go on staying in power for a long time in a larger area. They were lacking in true understanding of imperialism and feudalism which were actually oppressing China at that time.

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