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  3. In the eighteenth century, Japan’s feudal overlords, from the shogun to the humblest samurai, found themselves under financial s

In the eighteenth century, Japan’s feudal overlords, from the shogun to the humblest samurai, found themselves under financial s

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问题     In the eighteenth century, Japan’s feudal overlords, from the shogun to the humblest samurai, found themselves under financial stress. In part, this stress can be attributed to the overlords’ failure to adjust to a rapidly expanding economy, but the stress was also due to factors beyond the overlords’ control. Concentration of the samurai in castle- towns had acted as a stimulus to trade. Commercial efficiency, in turn, had put temptations in the way of buyers. Since most samurai had been reduced to idleness by years of peace, encouraged to engage in scholarship and martial exercises or to perform administrative tasks that took little time, it is not surprising that their tastes and habits grew expensive. Overlords’ income, despite the in- crease in rice production among their tenant farmers, failed to keep pace with their expenses. Although shortfalls in overlords’ income resulted almost as much from laxity among their tax col- lectors(the nearly inevitable outcome of hereditary officeholding)as from their higher standards of living, a misfortune like a fire or flood, bringing an increase in expenses or a drop in revenue, could put a domain in debt to the city rice-brokers who handled its finances. Once in debt, neither the individual samurai nor the shogun himself found it easy to recover.
    It was difficult for individual samurai overlords to increase their income because the amount of rice that farmers could be made to pay in taxes was not unlimited, and since the income of Japan’s central government consisted in part of taxes collected by the shogun from his huge domain, the government too was constrained. Therefore, the Tokugawa shoguns began to look to oth- er sources for revenue. Cash profits from government-owned mines were already on the decline because the most easily worked deposits of silver and gold had been exhausted, although debase- ment of the coinage had compensated for the loss. Opening up new farmland was a possibility, but most of what was suitable had already been exploited and further reclamation was technically unfeasi- ble. Direct taxation of the samurai themselves would be politically dangerous. This left the shoguns only commerce as a potential source of government income.  Most of the country’s wealth, or so it seemed, was finding its way into the hands of city merchants. It appeared reasonable that they should contribute part of that revenue to ease the shogun’s burden of financing the state. A means of obtaining such revenue was soon found by levying forced loans, known as goyo-kin ; although these were not taxes in the strict sense, since they were irregular in timing and arbitrary in amount, they were high in yield. Unfortunately, they pushed up prices. Thus, regrettably, the Tokugawa shoguns’ search for solvency for the government made it increasingly difficult for individual Japanese who lived on fixed stipends to make ends meet.
The passage suggests that, in eighteenth-century Japan, the office of tax collector
选项 A、was a source of personal profit to the officeholder.
B、was regarded with derision by many Japanese.
C、remained within families.
D、existed only in castle-towns.
E、took up most of the officeholder’ s time.
答案C
解析 文中指出，18世纪日本税收机构的特点是：A．是官员们一种个人收入来源。无。B．被许多日本人鄙视。无。C．家族继承。正确。见L25—26括号中内容。D．只在城堡中存在。无。E．占用官员的大部分时间。无。
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