It is possible to find out about the rice crops in lean years by studying the reductions in land taxes. In this paper, the auther focuses on land taxes as indices of the crops and elucidates the distribution of the reductions in land taxes in Kyushu, Chugoku and Shikoku district where there were regions severely hit by planthopper damage. The Shogunate government granted loans to feudal lords whose land tax in Kyoho 17 (1732) was less than half of their normal land tax. In Kyushu, Chugoku and Shikoku, loans were granted to all independent clans located within the following boundaries; the southern boundary lay on the south of the Takanabe and Hitoyoshi Clans, and the eastern lay to the east of the Mori and Tosa Clans. With regard to the Chikugo Kurume Clan, Nakatsu Clan (Buzen Domain, Chikuzen Domain, Bingo Domain), Bungo Oka Clan and the lzumo Matsue Clan, clans and domains can be arranged as follows in order of the rate of reduction of their land taxes: Nakatsu Chikuzen Domain, Kurume Clan, Nakatsu Buzen Domain, Matsue Clan, Nakatsu Bingo Domain, Oka Clan. In the villages of the Karatsu Domain, the Fukuoka Domain, the Kokura Domain, the Buzen Domain of the Nakatsu Clan and the Bungo Domain of the Nobeoka Clan, the land taxes paid for the paddy fields dropped to less than 10% of the Harumendaka. There were, however, villages in the long, narrow valleys of the interior where the drop was small. In the Bungo Domain and the Buzen Domain, some villages paid no land taxes for their padday fields although the fall was small compared to villages on private lands. All the villages however, were entirely exempted from paying taxes for their plowed fields. As for the villages in Aki and Bingo in the San'yo belt, there was a great reduction in the land taxes of the Aki villages, marking a sharp contrast with those of Bingo. Among the villages of Bicchu, there were large drops in the land taxes paid by the Shogunate domains while there were little reductions in the land taxes paid by private domains. In the Shogunate domain of Mimasaka, the drop in the eastern part was smaller than that in the western. In the lzumo Matsue Clan and the Shogunate domain of Iwami in the San'in belt, though there were some villages which paid no land taxes for their paddy fields, the land taxes paid for the plowed fields were the same amount as the Jomen. The ratios of the land taxes for the paddy fields and plowed fields in the Hamada Clan are not clear, yet the reductions in their land taxes are almost the same as the overall reduction in the land taxes for both paddy fields and plowed fields in the Shogunate domain of Iwami. In the lyo Matsuyama Clan, priority was given to securing seed rice, which meant that they paid no land taxes. That which could be used as seed rice was presented as tax and compensation was granted instead by the clan in the form of soybeans. In the Ochigun Domain of the Imabari Clan, there were two groups with great reductions in land taxes among the 52 villages located in and around the Imabari plains. As for the villages of the lyo Saijo Domain situated on the Niihama plains, the reductions in their land taxes were extremely small.
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