2025/03/31

Taiwan Today

Taiwan Review

Irrigation in Taiwan

July 01, 1952
I. General Considerations

Geographically and topographically, Taiwan is somewhat like a leaf, 142 km. wide and 383 km. long, with a central mountain range dividing the whole island into eastern and western halves. The highest elevation of the mountain range is 3,833 meters above sea level. All rivers flow from the mountain area into the sea on very steep slopes.

Meteorologically it may be said the abundant rainfall and semi-tropical climate have made Taiwan a very suitable for agriculture. However, typhoons and cloudbursts often bring big floods and heavy damages. The average yearly precipitation for all Taiwan is about 2,500 mm. with a maximum of 7,000 to 8,000 mm. The yearly mean temperature on the plain ranges from 21°C (70°F) to 24°C (75°F). The minimum and maximum temperatures on record are 0.2°C (32.4°F) and 39.3°C (l03°F) respectively. The average is around 17.5°C (63°F) in winter, and 28°C (82.5°F) in summer. Such meteorological phenomena have enabled the farmers to grow two or three crops a year wherever irrigation is possible.

Hydrologically two main points ought to be brought out here which indicate the very peculiar characteristics of Taiwan rivers affecting all kinds of hydraulic works. One is the unit discharge per unit area of watershed. The other is the ratio of maximum to minimum discharge.

The discharges per unit area and also the ratios of maximum to minimum discharges of Taiwan rivers are many, many times those of rivers in other parts of the world. This means a much more sudden flood peak and, therefore, a great many precautions must be taken in flood control or in regulation of the rivers. Again, the rivers often carry too high a flow in flood seasons, while the flow in dry seasons is too small for irrigation purposes.

The above serves to give a general, picture before going into the discussion of irrigation. Irrigation work in Taiwan may be divided into three different periods, namely, the pre-Japanese period, the Japanese period, and the period after V-J Day. The total irrigated area up to date is approximately 530,000 hectares out of a total cultivable area of 880,000 hectares.

II. Pre-Japanese Period

The history of irrigation in Taiwan can be traced back as far as the Yuan Dynasty (1291-1379) of China. At that time, Taiwan was already a part of Chinese territory. People came in from the China mainland, and the land was reclaimed by the so-called net-canal irrigation and drainage system - a system which had been used in China for many centuries. Late in the Ming Dynasty (1379-1665), the well-known General Cheng Cheng-kung came to Taiwan and mobilized large numbers of people from the mainland to develop many systems of irrigation on the island in order to produce more food for the people and the soldiers. Unfortunately, no detailed record is now available.

After 1683, when the Ching Dynasty (1655-1911) extended its sovereignty over Taiwan, irrigation systems were further improved and developed. This continued for a period of 212 years until 1895 when Japan annexed Taiwan as a result of the Sino-Japanese War. Up to that time, there were 351,019 hectares of cultivated land, of which 196,679 hectares were irrigated. Some comparatively large canals are listed in Table A. From the table it is to be noted that all canals, except the Tsao-kung Canal, were built and maintained by individuals or through the cooperation of landowners and tenants and were not built by or with the encouragement of the government.

Table A - Some Taiwan Irrigation Systems Built Before Japanese Occupation Period
Name of Canal Location Area Irrigated (ha.) When built Remarks
1.  Liu Kung Taipei 2,890 1740 Original Liu-kung Canal was built by Kuo-shi-liu who financed 20,000 taels of silver. Old Wu-li-pi Canal was started by the tenants and later financed by 10 people all named Chow put up 200,000 taels of silver.
2. Ta-an Taipei 2,030 1757 Lin and other landowners built this canal with 50,780 taels.
3. Ho-chun Taipei 2,840 1746 Built by private individuals, 31,000 taels spent for part of it.
4. Wan-chang chun Lotung 8,480 1811 Founder not known.
5. Lungen Hsinchu 2,390 1715 Financed by 32 individuals.
6.  Ho-ta-hsin Hsinchu 579 1741 Built by 3 individuals.
7. Pa-po Taichung 22,750 1680-1717 1st canal built by Sze Chang-lin. 3300 taels of silver spent. 2nd canal built by Huang Shi-chin. 2000 taels of silver spent.
8. Hu-lu-tun Feng-yuan 10,160 1723 Built by individuals. 17,000 taels of silver spent.
9. Pu-li-sai Pu-li 2,480 1826 Built by all beneficiaries.
10. Lu-yang Hu-wei 2,670 1796 Built and financed by Wang and other rich families.
11. Tao-chang Chiayi 3,440 1695 Built by individuals.
12. Tsao-kung Kaohsiung 10,350 1837 Built through encouragement of Magistrate Tsao. More than 100,000 taels s pent for old and new canal.
13.  Hu-to-shan Hsin-hua, Tainan 644 1841
14. Tso-liao Kao-su, Pingtung 1,236 1736 Built and financed by all landowners and tenants.
15. A-li-kong Li-kong, Pingtung 1,240 1736 No details known.

In this period, dikes were also built for flood control. Farmlands were protected by dikes on Feng-shan-si (Si means river), Chung-kong-si, Ho-lung-si, Ta-an-si, Ta-chia-si, Cho-shui-si, and Tseng-wen-si, totaling 14 places. The largest of these was that of Ta-chia-si, the construction of which was promoted by Governor Chen Yu-ying of Fukien Province in 1881. The dike was 7,160 m. long and 215 m. wide at its base. It was built of gravel covered with bamboo cages filled with cobble. This work was done by 10,000 workmen in four months. When it was destroyed by a flood four months later, an 8-km stone-faced dike was built.

The keeping of meteorological records started from 1885 at the lighthouses of the Maritime Customs of Keelung, Tanshui, Anping, Kaohsiung, Fisherman Island and Aluanpi at the southern tip of Taiwan. Later, small weather stations were extended to all maritime customs lighthouses around the island. These stations reported monthly to the weather stations at Shanghai and Hongkong. At that time they were short of trained recorders and suitable instruments.

So far as the pre-Japanese period is concerned, two things are especially worth mentioning. One is that about 37% of the present irrigated area in Taiwan had its irrigation systems before the Japanese occupation, although some people have the erroneous impression that all the irrigation works were originated after the Japanese came to Taiwan. The other is that all the irrigation systems except one were built by individuals without either encouragement or financial aid from the government.

III. Japanese Period

After Taiwan's annexation by Japan in 1895, there was a remarkable difference in the irrigation development. In their efforts to develop Taiwan into a main region for rice and sugar production, the Japanese showed great patience and invested an immense amount of capital in all lines of agricultural development. Some of the highlights were (a) improvement of the original systems by the introduction of more technical and scientific methods; (b) research and experimentation on water and establishment of gaging stations; (c) over-all investigation of the irrigation systems with a view to ascertaining the possibility of further extensions; (d) supervision and administration of all systems; (e) financing of irrigation projects; and (f) construction of several large irrigation works, notably the Chia-nan Canal system. Lists of some irrigation and river projects carried out during this period are shown in Table B and Table C respectively.

Table B - Some Irrigation Projects Carried out During Japanese Occupation Period
Name of Project Location Nature of Project Area benefited or affected (ha.) Construction Period Expenditures (Japanese Currency) Remarks
1. 1st Canal Yi-lan Combination and improvement of 5 independent canals 2,930 1909 120,000.- Common labor 0.35 skill labor 0.80 per man-day.
2. Liu-kung Canal Taipei Combination of 5 canals 1909 135,000.-
3. Tse-tzu-pei Canal Taichung Improvement and extension 5,020 1909-1911 284,016.- Major part is extension.
4. Ho-lung Canal Ho-lung New project 934 1909-1911 140,000.- Government subsidy $30,000
5. Sze- Tzu-tou Canal Kaohsiung Improvement and extension          4,180 1909 743,905.-
6. Ho-li Canal Taichung Improvement and extension 2,850 1912 995,620.-
7. Repair Projects 1911-1613 315,000.-
8. Tao-yuan Canal Taoyuan New 21,300 1916-1924 12,486,343.- Government fund $7,754,221.-
9. Tsao-kung Pump Kaohsiung New 4,840 1919
10. Chia-nan Tainan Chiayi New 150,000 1920-1930 54,130,678.-
11. Cane farm projects Tsaochow Pingtung New 13,400 1901-1940 6,200,000.- Government subsidy $1,714,196.-
12. Reconnaissance of water-source Whole Island 1925-1930 3,516,691.-
13. Yilan Drainage Project North of Yi-lan New drainage project 3,630 850,000.- Work consists of construction of sea dikes and gates.
14. Lung-chuan Canal None Kao New 887 1925 369,000.-
15.  Displacement of temporary dams by permanent ones 1923-1935 943,736.-
16. Pei-len Canal Pei-lem, Taichung 827 1928-1933 1,464,505.- All Government fund
17. Reclamation of salt land Pei-kong, Tainan 12,400 1930-1942 595,000.-
18. Pumping Irrigation Project Tungkong & Taipei 43,700 1928 735,000.- Government subsidy $62,225.-
19. Chi-yeh Canal Hualien Improvement and extension 1,045 1930-1932 424,038.- Old canal built in 1912.
20. Ta-liao Canal Feng-shan New 1,666 1932-1933 521,250.- Government subsidy $19,250.-. The balance was from a loan from the bank.
21. Ching-tung chung Canal Yi-lan Improvement and extension 917 1932 128,000.-
22. Pei-nan Canal Taitung Improvement and extension 2,330 1935 970,462.- Government subsidy $873,415.-
23. Repair of Taoyuan Tunnel Taoyuan Strengthening of tunnel 21,300 1932-1935 581,000.-
24. Yi-liao-si Canal Pingtung Improvement 9,270 1936-1937 585,164.-
25. Chia-nan Canal Drainage Tainan Chiayi 25,600 1936-1941 1,780,000.- Half fund financed by Sugar Corporation.
26. Reclamation of coast land Pei-kong & Leng-pei, Tainan 1,295 1935-1941 2,618,000.- Take up by Japanese Reclamation Corporation and Sugar Corporation
27. Small Irrigation Project 41,500 1940-1945 17,265,702.- Government subsidy $7,909,828.-

Table C - List of River Works Completed with Their Corresponding Protected Area
During Japanese Occupation Period (1915-1945)
Name of Rivers Location Year Started Year Finished Estimated area protected (hectares) Length of Levee (m) Total Cost (Japanase Currency) / Y
I-lan-cho-shui-Si Yi-lan Hsien 1917 1935 11,097 42,790 1,069,750.00
Tan Shui River Taipei Hsien 1918 1945 protect Taipei City 10,816 2,163,200.00
Tou Chian Si Hsinchu Hsien 1919 1945 1,624 18,093 1,628,370.00
Ho Lung Si Mialoi Hsien 1917 1945 574 7,268 392,472.00
Ta An Si Mialoi & Taichung Hsien 1945 4,526 15,928 1,353,880.00
Ta Chia Si Taichung Hsien 1920 1945 1,600 10,073 956,935.00
Wu Si Taichung Hsien 1917 1939 4,923 41,900 1,676,000.00
Cho Shui Si Yun Lin & Changhua 1945 36,273 76,273 4,195,015.00
Pei Kan Si Yun Lin & Chiayi Hsien 1919 1,522 5,033 312,046.00
Pu Tzu Si Chiayi Hsien 1945 648 2,000 80,000.00
Pa Chang Si Tainan Hsien 1928 1945 1,524 4,514 157,990.00
Chi Shui Si Tainan Hsien 1945 920 3,170 110,950.00
Tseng Wen Si Tainan Hsien 1925 1939 25,390 41,227 3,710,430.00
Erh-Tseng Hsin-Si Kaohsiung Hsien 1927 1945 - - -
Hsia-Tan-Shui Si Pingtung Hsien 1917 1937 25,102 78,046 3,902,300.00
Ling-pien Si Pingtung Hsien 1917 1945 6,509 20,681 373,835.00
Pei-Nan-Ta Si Taitung Hsien 1921 1945 760 5,640 394,800.00
Hsin Ku Luan Si Hwalien Hsien 1924 1945 637 3,505 192,775.00
Hua Lian Si Hwalien Hsien 1915 1945 1,630 7,717 655,945.00
Other Rivers 1,922 24,479 1,581,965.00
TOTAL 127,063 419,153 Y24,908,658.00

During the Japanese occupation many improvements on the original systems were effected, such as the combination of several independent systems into one, the construction of new intakes, the replacement of temporary diversion weirs by permanent ones, the installation of pumps for high land and for second crop where the diversion weirs had been washed off by floods, the introduction of the use of cement, and several ether devices.

During 1907-1913, extensive research and experimentation work were carried on. Experiments were done at the Agricultural Experimentation Station at Taipei. On the average, each crop of rice for Southern Taiwan required 1.60 meters of water, which was the sum total of precipitation and irrigation water, and one M3 per second of water was adequate for the irrigation of 656 hectares. For Northern Taiwan, the figures were 1.14 meters and 800 hectares for the first crop of rice and 0.59 meters and 2,000 hectares for the second crop. Experiments on duty of water for sugarcane were carried out only in 1912-1913. One M3 per second of water could irrigate 3,500-5,000 hectares of cane fields. For hydrographic studies, a total of 45 gaging stations were established during 1937-1938. However, the work stopped in 1939. The next year, the government established 4 first-grade stations to get hydrographic and meteorological data. Altogether 120 simple stations were established, but the records were taken by the local governments.

Study of various hydraulic problems was conducted during 1920-1939. The problem of drainage was first investigated in 1920-1926. From 1926-1930, investigations on water sources and structures were made. These were made only for systems above 480 hectares. Up to 1930, 8,410 hectares had been so investigated. Before that time, attention was only given to systems that could be more economically developed. Starting from 1931, the Japanese began making studies on the full utilization of different water-sources and on possible extensions. It was on the basis of such studies that the reclamation projects were drawn up. This work lasted until 1939.

As to the administration of the irrigation systems, the Japanese first enforced in 1903 a set of regulations called Public Irrigation System Regulations. It was stipulated that all the previous private systems, in so far as they affected the common welfare, should be regulated and supervised by the government, with which all details should be filed. These files helped the Japanese in planning improvement works. In 1909, the Japanese again issued regulations governing all government-built systems. These new regulations were for large-scale irrigation and reclamation projects as well as hydroelectric power plants. All projects requiring large investments and Intended for areas which were sparsely populated were directly sponsored by the government. In the years that followed, there were so many local irrigation associations that the Japanese found it necessary to have special regulations to improve their organization and place them under supervision. After the enforcement of the regulations governing these associations, all the Public Systems and Government Systems were turned over to the corresponding local associations. Altogether 106 associations were established. In 1937, the Japanese ordered them to be combined into 38 associations.

In financing the irrigation projects, the Japanese Government gave most of its subsidy to the so-called Public Systems, thus encouraging the previous private systems to come within the government's supervision. The amount of subsidy varied greatly. In the case of government-built projects, the total cost was borne by the government. As for large-scale projects in areas where the sparse population could not afford to pay the engineering cost, the Japanese Government furnished most or all of the funds. The local fund was usually raised by making a long-term loan from the banks.

Among the large irrigation projects carried out directly by the Japanese Government is the Chia-nan Canal, which benefits a total area of 150,000 hectares. The work was started in September 1920 and finished in May 1930. The actual cost was Y.54,139,678 of which Y.12,000.000 was furnished by the Japanese Government as a subsidy.

By V-J Day, the total area irrigated in Taiwan was 523,208 hectares (1950 Taiwan Agric. Yearbook). In the few years before V-J Day, many irrigation systems had fallen into disrepair. So the area actually irrigated then was probably below 500,000 hectares. The total amount spent was Y.180,410,579, of which Y.91,536,888 or 50.7% came from government subsidy and Y.88,873,691 consisted of loans from the banks. This total did not include expenditures for maintenance and investigations.

IV. Since V-J Day

After V-J Day, all construction works for irrigation and flood control have been taken care of by two kinds of organizations, namely, the Taiwan Water Conservancy Bureau under the Provincial Department of Reconstruction and its construction offices, and the local hydraulic associations, The former takes charge of larger projects while the latter take charge of minor projects, maintenance of all canals, and collection of taxes. There are altogether 40 hydraulic associations maintaining irrigation for over 500,000 hectares of farmland.

Generally speaking, the present irrigation systems in Taiwan have been maintained, improved, or newly built in more or less the same way as in the period of Japanese occupation. Projects taken up after V-J day were financed in equal amounts by the Water Conservancy Bureau and the local hydraulic associations. The Bureau's contributions were given as grants-in-aid while the hydraulic associations made their contributions, in most cases, by obtaining loans from the Bank of Taiwan through the Taiwan Land Bank. For certain projects, aid from the Bureau was 70% of the total costs. Since November 1949, JCRR came into the picture by helping irrigation projects in Taiwan. The policy of JCRR was originally to grant loans on a 50%-of-cost basis, but has been modified by changing from 50% loans to 100% loans.

Since V-J Day, four unfinished projects started by the Japanese, 12 new large irrigation projects and 163 new minor projects have been taken up (Table D). After the completion of this program, 72,843 hectares of additional land will be benefited by irrigation or drainage. Moreover, irrigation or drainage systems for another total area of 70,370 hectares will be improved. The total investment on construction work up to December 31, 1950, cannot be accurately determined because of confusion in records caused by the old and new currencies.* JCRR has approved altogether 23 irrigation or drainage projects, of which most are projects under the Bureau's program, with approved loans totaling US$1,085,831.00 (Table E). Up to the present time, there is a total irrigated area of about 530,000 hectares.

Table D - Irrigation and Drainage Projects Taken up After V-J Day
Date Area affected in hectares Total amount spent on Construction work up to Dec. 31, 1950
Name of Project Location Starting Completion  New irrigation or drainage  Improved irrigation or drainage  Paid in Old Taiwan Dollars (O.T.$) Paid in New Taiwan Dollars (N.T.$) Remarks
1. Chang Kung Wei  Irrigation Project Lotung, Yilan 1946 June 1948                  717 0           10,477,629.89 - Index No. 1-4 continuation of unfinished project started by Japanese.
2. Yuanlin Drainage Proj.  Changhwa June 1946 Not yet comp. 0         12,362           49,744,567.43             2,466.92
3. Linyuan Irrigation & Drainage Project Fengshan, Kaohsiung " June 1949               1,960         19,152          198,169,421.58           20,465.49
4. Yenpu Land Improvement Project Pingtung May 1946 April 1949             14,900 -          244,685,710.05 -
5. Kuonfu Canal Irrigation Project Hukow, Taoyuan July 1947 April 1950               2,910          1,160          400,160,674.30         175,676.85 Also financed by JCRR.
6. Tzetzupei Ganal Enlargement Project Peitou, Changhwa Nov. 1949 Not yet comp.             15,018             823         518,958.45 Also financed by JCRR. Estimated work done up to June 30, 1951 - 60%.
7. Loshancho Irrigation Project  Changhwa Oct. 1948 "               3,248             253           60,390,000.00       1,841,944.52 Affected area covered in 6. Also financed by JCRR.
8. Tachu Drainage Proj. Feng-yuan Jan. 1949 " -             310 -       1,095,052.76 Estimated work done up to June 30, 1951 - 87%.
9. Touliu Land Improvement Project Toulin, Yunlin Nov. 1947 "               6,661          4,061          169,196,370.31       3,448,175.76 Also financed by JCRR. Estimated work done up to June 30, 1951 - 60%.
10. A-kung-tein Irrigation & Drainage Proj. Kangshan, Kaohsiung Aug. 1947 "               1,848             299          162,537,839.15         892,808.12 Also financed by JCRR. Estimated work done up to June 30, 1951 - 80%.
11. Kaosu Irrigation Proj. Pingtung May 1947 Feb. 1951               3,049          2,149          281,384,183.20         411,587.04 Also financed by JCRR.
12. Hengchun Irrigation & Drainage Project Hengchun, Pingtung Dec. 1948 Not yet comp.                  350             300 -       1,080,857.88 Estimated work done up to June 30, 1951 - 60%.
13. Taiwu Irrigation Project Taiwu, Taitung Mar. 1949 "                  150 0 -         287,336.94
14. Taipingchu Irrigation Project Yuli, Hwalien June 1947 "                  690             460       1,121,418,525.67         394,304.75 Also financed by JCRR. Estimated work done up to June 30, 1951 - 65%.
15. Kwanshan Irrigation Project Kangshan, Kaohsiung July 1948 "               2,304             659          351,906,472.85       1,192,053.54 Estimated work done up to June 30, 1951 - 50%.
16. Pei Pu Irrigation Project Hwalien, Hwalien Feb. 1950 Not yet comp.                  827 - -         375,891.26 Also financed by JCRR. Estimated work done up to June 30, 1951 - 31%.
17. 163 Minor Project Whole Island Oct. 1946 Dec. 1950             21,459         28,635  312,334,776.00 (Paid by Prov. Bureau only)   2,108,101.00 (Paid by Prov. Bureau only)  Including projects financed also by JCRR
Total             72,843         70,370       3,362,406,170.43     13,845,681.64

Table E - JCRR Approved and Supported Irrigation Engineering Projects After V-J Day
Area affected in hectares JCRR's Loan Approved
Project Code No. Name of Project Location Area directly benefited by JCRR program Area affected by improvement work done or will be benefited by future extension in US$ in NT$
TW-E-1 Chunkuan Irrigation Project Yi-lan 817(1) - 9,247
TW-E- 2 Sicheo Irrigation Project " 700 - 6,730
TW-E- 3 Kuonfu Canal Irrigation Project Taoyuan 4,070(1) - 31,520
TW-E- 4 Taiwankow Pumping Irrigation Proj.  Changhwa 651 (1) - 15,410
TW-E- 5 Kaosu Irrigation Project Pingtung 5,198(1) - 7,056
TW-E- 6 Tsaokung Pumping Irrigation Proj. Kaohsiung 4,350 - 26,226
TW-E- 7 Taitung Reclamation Farm Project Taitung 44 (Reclamation) - 50,000 (contracted figure US$5,327.68)
TW-E- 8 Fongchi Reclamation Project Hwalien - - (covered in TW-E-3) 20,000 (not yet contracted)
TW-E- 9 Chianan Canal Lining Project Yunlin - 53,188 (covered in TW-E-17) 12,500
TW-E-10 Lingnei Intake Improvement Project " - " 40,000
TW-E-11 Nankuon Canal Improvement Project  Nantow - 750(1) 1,780
TW-E-12 Chianan Canal Lining Extension Proj.  Yunlin - 53,188 (covered in TW-E-17) 2,100
TW-E-13 A-kung-tien Irrigation Project Kaohsiung 1,297(1) 850(1) 1,476,000 (US$143,301)
TW-E-14 Kuon-fu Canal Irrigation Project Taoyuan 1,050(1) - (covered in TW-E-3) 495,300 (US$48,088)
TW-E-15 TouJiu Canal Irrigation Project Yunlin 290 10,432(1) 1,523,000 (US$l47,864)
TW-E-16 Lushancho Lateral Irrigarion Proj. Changhwa 926(1) 740,000 (US$71,845)
TW-E-17 Chianan Canal Lining 2nd Extension Project. Yunlin & Tainan 136,342 862,000 (US$83,689)
TW-E-18 Kangshan Pumping Irrigation Proj. Kaohsiung 528 323,000 (US$31,359)
TW-E-19 Lushancho Main Canal Irrigation Project Changhwa 8,668(1) (including 926 ha. of TW-E-16) 1,136,500 (US$110,340)
TW-E-20 Taipingchu Irrigation Project Hwalien 404(1) 746(1) 896,700 (US$ 87,058)
TW-E-21 Peipu Irrigation Project " 827(1) 337,100 (US$32,728)
TW-E-22 Peikang (Niu Tao Wan) Drainage Proj. Yunlin 14,970 (covered in TW-E-17) 765,000 (US$74,272)
TW-E-23 Hsi-ho Reservoir Project Miaoli 650 337,000 (US$32,718)
Total 19,925 157,689 222,569 8,891,600 (US$863,262)
Remarks: (1) area covered already in Table D

As to flood control, the work of levee construction has been continued by the Provincial Water Conservancy Bureau with all the resources it can command for such work. Since V-J Day and up to June 30, 1951, 11,994 meters of new levees, repair of 72,859 meters of old levees and 495 units of spur dikes had been completed (Table F). It is estimated that 70,017 hectares of land can be protected from flood. The achievements of the Provincial Water Conservancy Bureau in the field of flood control are very satisfactory compared with the work done by the Japanese. The total length of levees built in the period of Japanese occupation was only 419,153 meters. In addition, the Bureau has subsidized the local governments in repairing levees along different small creeks.

Table F - List of River Works Completed with Their Corresponding Protected Areas since V-J Day (Up to June 30, 1951)
Main Construction Work - Levee & Revetment Total Construction Cost
Name of Rivers Location Date starting Estimated Area Protected (hectares) New Project (m) Repair (m) Spur Dike Paid in O.T.W.$ Paid in N.T.W.$
Yi-Lan -Cho-Shui Si Yi-lan Hsien 1945 3,224 - 6,184 81 172,071,752.42 1,690,564.82
Tan Shui Si Taipei Hsien 1948 Whole Taipei City 12 1,195 28 33,903,825.83 1,122,380.61
Tou Chian Si Hsinchu Hsien 1945 624 402 2,736 17 81,125,758.07 885,295.93
Hou Lung Si Miaoli Hsien 1947 334 - 1,666 13 9,255,352.98 354,284.19
Ta An Si Miaoli & Taichung Hsien 1946 3,248 95 5,623 17 157,542,565.01 1,153,880.42
Ta Chia Si Taichung Hsien 1946 1,090 - 3,395 12 58,448,363.34 938,756.56
Wu Si Taichung Hsien 1946 12,398 - 10,543 31 263,098,785.23 1,200,992.92
Cho Shui Si Yunlin & Changhwa Hsien 1946 26,439 4,617 13,997 63 324,066,459.23 2,873,210.58
Pei Kan Si Yunlin & Chiayi Hsien 1946 2,264 370 3,385 75 49,560,877.93 1,240,669.04
Pu Tzu Si Chiayi Hsien - - - - - - -
Pa Chang Si Tainan Hsien 1947 726 - 1,047 15 2,857,909.83 269,457.81
Chi Shui Si Tainan Hsien 1949 120 90 - 15 - 355,036.83
Tseng Wen Si Tainan Hsien 1946 2,846 - 2,310 37 63,768,195.19 435,829.38
Erh-Tseng-Hsin Si Kaohsiung Hsien 1951 - - - 1 - 270,180.20
Hsia-Tan-Shui Si Pingtung Hsien 1946 6,894 200 6,926 32 190,696,389.64 1,440,188.96
Ling-pien Si Pingtung Hsien 1946 5,036 1,222 2,919 30 28,990,049.86 679,656.78
Pei-Nan-Ta Si Taitung Hsien 1946 1,800 2,700 4,013 16 470,887,423.77 1,615,203.69
Hsin Ku Luan Si Hwalien Hsien 1946 628 420 1,309 2 49,935,123.40 447,398.67
Hua-Lien Si Hwalien Hsien 1946 1,614 1,866 1,954 2 121,930,953.72 268,033.06
Other Rivers 732 - 3,657 8 13,972,256.48 660,107.50
Total 70,017 11,994 72,859 495 $2,092,112,041.93 $17,901,127.95

* The records show total expenditures of Old Taiwan $3,362,406,170 and NT$13,845,681.

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