This article attempts to examine the background, content and results of the Cailijiasui (裁釐加税) problem in the Mackay treaty negotiations of 1902, and tries to point out a special feature of the financial structure of late Imperial China. Cailijiasui means abolishment of the lijin tax (釐金税) and an increase in tariff rates. This problem existed from the 1860s to 1930s between China and Powers. Many foreign merchants regarded the lijin tax as a barrier to Chinese inland markets, and demanded the tax be abolished in exchange for increases in tariffs as a alternative fiscal source. However, Cailijiasui was also a policy of Chinese central government for reconstruction of its fiscal system through maritime customs. From a this viewpoint, the Cailijiasui policy was a method of converting China's fiscal system in the true sense. Zhang zhi dong (張之洞) opposed Cailijiasui, because it would have caused local government's loss of its main fiscal source. After the negotiations, he succeeded reserving the right of local government to impose a consumption tax (銷場税). Finally, Article VIII of the Mackay Treaty provided abolishment of the lijin tax partially and increased tariffs. The United States, Japan and Portugal agreed with the tariff rates of the Mackay Treaty, but Germany and the other powers opposed it, so, the internationalization of Cailijiasui was lost, despite the Chinese government's demand for its realization. The Cailijiasui problem is part of a Chinese historical tradition of confrontation between the central government and the local government.
While we have seen significant development recently in the study of castles in medieval Japan, the research on these spaces during the early medieval period leaves a lot of areas to be explored. Also, such research themes as the castle in relation to graves and holy ground have brought to the forefront the important mental or psychological aspects of the castle. In the present paper, the author examines the conditions of existence for and mentality surrounding the castle in early medieval society. First, the author uses such source materials as the Azumakagami and Heike Monogatari to investigate the actual conditions of castles during that time, and finds that what is called jo 城 and jokaku 城郭 (with the exception of these terms being used for Kyoto) does not appear in the realm of everyday life, but rather at extraordinary times of war and rebellion. The castles that appear here were usually built on open plains for the purpose of combat between individuals on horseback. In many cases their structural character included a relatively simply one story line of defence encompassing a particular space. The phase jokaku wo kamau 構城郭 (lit. build a castle) actually meant to take a stand within this defensive position, or space. The author then investigates the various ways of thinking at the time about where to set up defensive positions, in order to discover the territorial character of the places where warriors "took their stands". In many cases areas deeply related to religious belief like temples and shrines were chosen. For example, Kinugasa-jo built by the Miura family during the Genpei War was set up on a mountain considered to be holy ground and a sutra mound (kyozuka 経塚) was even constructed within the emplacement. Miura Yoshiaki's reason for taking a stand in this particular place (according to the Engyo 延慶 version of the Heike Monogatari) was to die in a castle so well known that both his ancestors and the enemy would not fail to hear of it. Mt. Kinugasa was chosen as a defensive position because it had important religious significance (including ancestor beliefs) for the Miura family. There are many cases in which this very psychology worked in the selection of holy or spiritual places as castles in early medieval Japan. Taking this particular mental aspect into consideration, we can also see the spacial significance of Akadani in Echigo Province, were the Jo family built a castle in which they prayed to the bodhisattva, Sudristi (妙見菩薩; Buddhist deification of the North Star),to bring misfortune down on the Genji forces. The author also points out that both Mt. Kinugasa and the area around Akadani had strong connections to mountain beliefs and ascetic practices (Shugen 修験), and surmises that warriors who built their defenses in mountain areas in many cases called upon mountain ascetics (yamabushi 山伏) to guide them into holy, sanctified ground. This is how, for example, the Satake family of Hitachi Province took their stand at Kanasa Shrine and then fled after their defeat to the hallowed ground of Mt. Hanazono, the Jo family built their castle at Mt. Totsusaka, the holy ground of Haguro asceticism, and why during the rebellion of Kiyohara Iehira (Go-sannen-no-Eki; 1083-1087), Fort Kanezawa was built on the sacred site of Gionji temple, the starting point for mountain pilgrimages.
In this article the author examines the trade in silk goods carried out at the market in Kiryu (桐生), Kozuke Province (present day Gunma Prefecture) during the Edo period and the monopolistic character of the silk buyers guild (kinukai-nakama 絹買仲間) there. These buyers, through their right to stand at the buying platform (kinukai-dai 絹買台) of the market, were able to exclude non-guild members from dealing directly with silk sellers and thus monopolize all the silk brought to Kiryu. Also, as middlemen, they used their connection with special customers to buy silk for wholesale houses in urban areas, and, as wholesalers, they enjoyed a monopoly in selling silk to retailers and other middlemen, thus employing two routes for reaping the fruits of their exclusive right. There were two types of guild members: those who owned shops in Kiryu and those who did not. During the nineteenth century, when the amount of silk goods dealt in the market at nearby Ashikaga (足利) began to increase, guild members without shops in Kiryu began to participate in the Ashikaga market, while dealing at Kiryu and also travelling around to silk weavers to buy directly from the point of production. The inhabitants in Kiryu, fearing a decrease in market activity there and resulting economic decline of the whole town, opposed these activities carried out by non-shop owning members. However, the guild retained as before their exclusive right to the buying platform at Kiryu, thus preventing other middlemen from buying Kiryu silk, which was the supply base for wholesalers in Edo. With the opening of Japan's ports to foreign traders, both silk production and silk supplied through markets decreased. In 1862 the guild and the inhabitants in Kiryu agreeded that guild members could buy silk anywhere they wished for a fee, and thus brought about significant changes in guild organization and the character of the silk market itself. From the above observations, the author shows how important the buying and selling market structure based on control over product access and resulting unique transactions practices were to the existence of the silk buyers guild and also how urban wholesalers were influenced by rural merchants and rural market practices.