It is estimated that during the year Japan in all has had 490,000 fighting men in her armies and navy. Of these 100,000 invested, besieged and captured Port Arthur. Three hundred thousand made up the armies in Manchuria. Sixty thousand are along lines of communication and in garrison at strategic points, while naval forces at bases and with the fleets numbered about 30,000. On land Japan's united armies were commanded by Field Marshal Marquis Oyama, while right, centre and left--each a completely organized army--were commanded respectively by Generals Kuroki, Nodzu and Oku. The Port Arthur army, then dwindled from 100,000 men to a mere garrison and police force, was commanded by General Nogi. The united Russian armies were commanded by General Kuropatkin. Prominent divisional leaders were Generals Stakelberg, Gripenberg, Linevitch and Mistchenko, the latter commanding the Cossack forces. Port Arthur was defended by General Stoessel, then homeward bound on parole to undergo court-martial, though commanding the world's admiration for the defense of Port Arthur. At sea Admiral Togo and Vice-Admiral Kamimura had led the Japanese fleets to uninterrupted victory. Russia's naval commanders had been Vice-Admirals Makaroff, Wirenius and Witzhdoft, while Rear Admiral Rozndestvensky commanded the Baltic squadron. [Sidenote: The Cost in Men] The year's fighting had been enormously costly in men, and only estimates could be given. The total number of killed was estimated at 125,000, of whom 65,000 were Japanese and 60,000 were Russians. The wounded numbered approximately 265,000, and with the missing the total casualties were swelled to 400,000 men. Of the wounded a very large percentage recovered. The Japanese losses exceeded the Russian, particularly at Port Arthur and in the battle of Liaoyang, the Russians being protected by fortifications which the Japanese attacked from the open. At the battle of the Sha-ho River the casualties were nearly even, the armies fighting under the same conditions. The accuracy of the Japanese artillery and rifle fire is accountable for the fact that the Russian loss is not far less, proportionately. Of casualties among her more prominent leaders, Japan has been remarkably free, while Russia has suffered heavily. Among her fallen leaders were Generals Rutkozsky, Krondrachenko, said to have been the real defender of Port Arthur, and General Count Kellar. Admiral Makaroff went down with the _Petropavlovsk_ at the entrance to the harbor of Port Arthur; Admiral Witoft was killed on his flagship in the naval battle of August 10. A loss in which all the world shared was that of the Artist Vassili Verestchagin, who perished with Makaroff on the _Petropavlovsk_. [Sidenote: The Cost in Dollars]