trol of the government which must give approval to the annual budgets. The fees and assessments against members of the associations are collected by the government as a part of the taxes. Associations confined to a single gun are under the gun head; those in two or more gun but in a single province are under the provincial governor; and those that cut across provincial lines are under the Government-General. Each association has a manager who is elected by the members, but the government has the right to appoint the manager if it so desires.

5. Rice. Rice and sugar cane can be grown in the same fields. In late years the Government-General has been attempting to force farmers to rotate rice and cane production, but has met with considerable opposition. The opposition seems to center on the grounds that it is more profitable for the individual farmer to raise rice. A writer by the name of Liu Ming-tien, probably a FormosanChinese, emphasizes this point in a volume published in 1940, claiming that the rotation cultivation system would result in sacrificing the farmers in the long run, and directly or indirectly increase the profits of the sugar companies. Four crops of rice can be grown in the nearly two years required for one cane crop. In addition, cane production does not permit the production of vegetables and livestock, which is possible with rice. Sugarcane is profitable in fields where there is not quite sufficient water for rice, or where the land is not quite fertile enough for rice.

The same writer gives the following tables (8, 9, and 10) comparing the costs of production. Although the tables clearly are biased in support of his position, they are of interest.

TABLE 8.-Income and expense per ko of sugarcane

cultivation

103, 961. 7

Total expense

¥1, 068

2d crop.

139, 680.0

12, 865. 3 51, 150. 4

179, 810 639, 381 819, 191

14.00 4, 494, 674 25.00

12.50 15, 273, 661 23.89

19, 768, 335

of ¥5,000,000.

The Taiwan Godo Hori Kaisha (The Taiwan Amalgamated Pineapple Co.) was established in July 1935 under the supervision of the Government-General with a capital Naito, a Japanese author, states: "... the company will monopolize local pineapple canning under the guidance and supervision of the authorities. In anticipation of possible abuses of privileges by the company and the unsuccessful management of the organ the authorities are taking special pains in order to see that the supervision of the government is strictly exercised over the company, so that no evils result from the monopolization of the industry."

...

Another report states that the company was capitalized at ¥7,200,000; that it operates 77 canneries in the island, the main office being in Takao City; that the Government-General, through the company, planned to replace inferior pineapple plants on 4,674 acres of Tainan land from 1938 to 1942; and that a Taiwan Pineapple Canners' Association has been established, with headquarters in Takao City. On 9 April 1942, the Taiwan Federation of Pineapple Growers Associations was organized, the Tainan Pineapple Growers Association having been organized the previous month.

Ponkan (tangerine).. Tankan (orange). Sekkan (orange) Buntan (a variety of shaddok, a type of grapefruit). Zabon (a variety of shaddok)..

All varieties...

231, 8021563. 5 6,939, 136

523, 303

92, 577 182.5 5,088 10. 2 23,934 48. 1

1, 564, 589

16.9

165,932 10. 61

54, 903 37, 383

10. 8

2,903

5. 29

1.6

1,823

4.88

Grapefruit

70 0.1 28.5

14,921.2 ko in all Taiwan.

Hakuyu (white citron). Orshu (orange). Valentia (orange).

Lemon