The official figures as to the Japanese War casualties have now been published by the principal medical officer of the Japanese army, Surgeon-General Kipke. From these it appears that their losses amounted to: killed, 47,387; wounded, 172,425—total, 219,812. The total killed, wounded, and sick amounted to 554,885 [a considerably greater number than the total we thought they could put in the field against us], and 320,000 sick and wounded were sent back to Japan. From other sources we now know that they buried 60,624 killed in the Cemetery of Honour in Tokio, and that 74,545 besides died from wounds and sickness. They must admit, therefore, to 135,000 killed and dead. As Surgeon-General Kipke states that the killed and wounded amounted to 14·58 per cent. of their total strength, it would appear that the total number of troops put in the field against us was over 1,500,000, or was more than three times the number anticipated by our Headquarter Staff. In view of these facts, it is evident that our information as to their fighting strength was incorrect. As an instance of the neglect, referred to in the preceding paragraph, to take any account of the formation of reserve units, a scheme drawn up in Port Arthur in November, 1903, for the strategical distribution of our troops in the Far East in the event of complications, estimated the numbers that Japan could place against us as follows: “At the beginning of hostilities, when her territorial army is not completely organized, out of her 13 field divisions, she will only be able to put 9 divisions of a strength of 120 infantry battalions, 46 squadrons of cavalry, 10 engineer battalions, and 1 siege battalion—a total of 125,000 combatants—in the field.” This calculation agrees with the reports furnished in 1903 by our military attaché in Japan, Lieutenant-Colonel Samoiloff, of the General Staff, who informed me, when I was in Japan, that they could only put in the field 10 divisions out of 13; of the reserve troops he knew nothing. Again, in a memorandum written in the Operations Branch of the Headquarter Staff, and submitted to me by the Chief of the General Staff on February 12, 1904, it was stated that, according to available information, the Japanese could put 11 of their 13 divisions in the field, leaving 2 in Japan. In this memorandum, again, no mention was made of the reserve units.