1. Among these were levies in beans and horse fodder which probably originated as levies of supplies for local yamen during the Ming dynasty.

2. Ch'u, p. 140. The provinces that sent tribute grain to the court were Shantung, Honan, Hupei, Kiangsi, Kiangsu, Anhui, and Chekiang.

3. Ibid., p. 144.

2. Ch'u, p. 140. The provinces that sent tribute grain to the court were Shantung, Honan, Hupei, Kiangsi, Kiangsu, Anhui, and Chekiang.

3. Ibid., p. 144.

4. Wang Yeh-chien, "The Fiscal Importance of the Land Tax during the Ch'ing Period," p. 832.

5. TCHT, chüan 32, hu-pu 10, fu-i 2, ch'i-yün . See, for example, the lists of KH 24 retained and remitted taxes as compared with those for YC 2.

6. Ch'in-ting hu-pu tsu-li, chüan 11, k'u-ts'ang, ch'un-ch'iu e-po (hereafter cited as HPTL). break

7. Ibid. Shensi's and Kansu's near neighbors ( lin-chin sheng ) were designated as Honan and Shansi, and their next-nearest neighbors ( tz'u-chin sheng ) were Shantung and Chihli. For Szechuan, Kweichow, and Yunnan the near neighbors were Kiangsi and Hukwang and the next-nearest neighbor was Chekiang. Thus, we can see which provinces were viewed as chronically short of funds and which were viewed as having a surplus. It is interesting to note that Kiangsu was not a primary or secondary source of assistance for any province. Despite its very large tax quota, Kiangsu suffered from constant arrears and deficits. (See chap. 6.)

6. Ch'in-ting hu-pu tsu-li, chüan 11, k'u-ts'ang, ch'un-ch'iu e-po (hereafter cited as HPTL). break

7. Ibid. Shensi's and Kansu's near neighbors ( lin-chin sheng ) were designated as Honan and Shansi, and their next-nearest neighbors ( tz'u-chin sheng ) were Shantung and Chihli. For Szechuan, Kweichow, and Yunnan the near neighbors were Kiangsi and Hukwang and the next-nearest neighbor was Chekiang. Thus, we can see which provinces were viewed as chronically short of funds and which were viewed as having a surplus. It is interesting to note that Kiangsu was not a primary or secondary source of assistance for any province. Despite its very large tax quota, Kiangsu suffered from constant arrears and deficits. (See chap. 6.)

8. TCHTSL, chüan 169, hu-pu, t'ien-fu, ch'i-yün ; HPTL, chüan 9, t'ien-fu 3, hu-chieh ch'ien-liang ; HPTL, chüan 10, k'u-ts'ang k'u-ts'un k'uan-mu . Although it is not necessarily indicative of expenses in the early part of the dynasty, it may be noted that in CC 2 (1797) the Chihli governor-general complained that post-station expenses alone in that province exceeded 610,000 taels annually. KCT CC 3194, Liang K'ent'ang, CC 2,9,24.

9. The importance of military expenditures to the central government is self-evident. Funds for supplies, salaries, and rations for the Manchu and Chinese garrisons in the province were allocated almost exclusively from retained regular taxes. The maintenance of post stations, feeding of horses, and payment of porters', laborers', and grooms' wages were likewise of vital interest to the central government. It was by means of such stations that the government received and transmitted all urgent communications between itself and its representatives in the provinces. Taxes were conveyed along the post-station routes and officials on tours of inspection or going to administer the provincial examinations were also provided with transportation by the stations.

10. HPTL, chüan 9, hu-chieh ch'ien-liang ; "Tsou hsiao ti-ting ch'ienliang shih wen-ts'e," Nei-ko ta-k'u hsien-ts'un ch'ing-tai han-wen huangts'e , no. 501.

11. This is not made clear in such compilations as the Ta-ch'ing buitien , but can be seen when we examine actual tsou-hsiao ts'e . In the Shansi case, if one adds together all the ts'un-liu deducted by the chou and hsien it comes to precisely the amount listed earlier in the accounts as the total ts'un-liu for the whole province. This is given added credence in a memorial by the Honan financial commissioner, in which he states that the wages for runners in the yamen of the governor, financial commissioner, judicial commissioner, and each of the circuit intendants and prefects was deducted from the ts'un-liu allotted to each chou and hsien. Chu-p'i tsou-che, ts'ai-cheng, ching-fei , Honan Financial Commissioner Hsü Shih-lin, CL 1,8,9 (hereafter cited as CPTC). Unfortunately, it is impossible to check this for other tsou-hsiao ts'e of the early Ch'ing because most are damaged and portions are missing.

12. See, for example, An-yang hsien-chih, t'ien-fu chih , p. 15.

13. See, for example, CPYC, T'ien Wen-ching, YC 2, 22, 2. An imperial edict was sent to the Board of Revenue ordering Honan to use funds in the financial commissioner's treasury to buy grain for delivery to Suchow for sale to stabilize rice prices there. break

14. TCHT, chüan 32, hu-pu 10, fu-i 2, ch'i-yün , KH 2 t'i-chun . Transportation expenses called shui-chiao were allowed for shipments of dyes to the capital in KH 28 (1689), based on the amount being shipped and the distance traversed. The rates allowed for both of these forms of transport expenses were raised for most provinces in 1725. TCHT, chüan 32, hu-pu 10, fu-i 2, ch'i-yün , KH 28 fu-chun , YC 3 i-chun .

15. KCT 12533, Yunnan Governor-general Kao Ch'i-cho, Yunnan Governor Yang Ming-shih, YC 1,12,20; CPYC, T'ien Wen-ching, YC 6,3,4. In 1726, T'ien received an edict from the Board of Revenue ordering local officials to report cases of old and collapsing granaries to their superiors. Their superiors were to send officers to examine the granaries and make estimates of repair costs. These estimates were submitted to the Board, which allocated cheng-hsiang revenues to undertake emergency repairs. Where granaries were few and grain was being stored in the open air or in the courtyards of temples, the magistrate was to report to the governor, requesting that he investigate and memorialize the Board on how many new granaries should be built.

16. Miyazaki Ichisada, Aijiashi ronko * , pp. 389-90.

17. This perhaps accounts for the Yung-cheng emperor's willingness to postpone implementation of his local fiscal reforms in this area until more urgent problems relating to local tax collection had been rectified. See chap. 4.

18. An-yang hsien-chih, t'ien-fu chih ; Miyazaki, Aijiashi , p. 389.

19. CPYC, Liang-kuang Governor-general Kao Ch'i-cho, YC 9,11,9, rescript.

20. CPYC, Kansu Governor Hsü Jung, YC 7,3,12.

21. An-yang hsien-chih, t'ien-fu chih ; TP, t'an-wu , box 558, no. 0026.

22. Miyazaki, Aijiashi , p. 324. It is here that we begin to see the real differences in administrative costs that could exist among hsien throughout the empire. A higher tax quota alone would require employing more clerks and runners, for which ts'un-liu quotas made no provision.

23. See, for example, CPYC, Oertai, YC 5,10,8; CPYC, Hsü Jung, YC 7,3,12; CPYC, Shensi Governor Chang Pao, YC 5,8,16. In addition, clerks had to be given a regular wage or be allowed to collect fees for the services they performed.

24. Miyazaki, Aijiashi , pp. 330-31. Miyazaki relies on Wang Huitsu's Tso-chih le-yen for his estimates. For a detailed discussion of private secretaries in the Ch'ing, see Miao Ch'üan-chi, Ch'ing-tai mu-fu jen-shih chih-tu .

25. See chapter 7 for a discussion of loans made to officials to pay for the expense of moving to a new post after the implementation of the huo-hao kuei-kung reforms.

26. Officials were legally required to pay their own expenses on tour, though prior to the Yung-cheng emperor's reforms, most officials passed these costs onto their subordinates or the population of the areas they visited. See, for example, CPYC, Fukien Governor-general Liu Shihming, YC 7, 11,7; Kwangsi Governor Chin Kung, YC 10,1,12.

27. CPYC, Hsü Jung, YC 7,3,12. break

28. See, for example, CPYC, T'ien Wen-ching, YC 5,8,4 and YC 3,6,10.

29. CPYC, Shantung Governor Huang Ping, YC 1,12,13. CPYC, T'ien Wen-ching, YC 5,8,4.

30. TP, t'an-wu , box 569, no. 0110. The Number One Historical Archives in Peking contain a useful collection of routine Board of Revenue memorials concerning cases of impeachment for corruption. Although many are damaged, a number exist that detail the complete proceedings of the case, including transcripts of interrogations of officials, staff, and local inhabitants. These not only shed considerable light on the actual operations of local government, but also are valuable sources for understanding local social structure.

31. The end portion of this memorial is missing, but Ho also appears to have been responsible for 300 taels spent to transport the grain purchased in other areas to stabilize rice prices in Yin hsien. Fifteen boats were hired for the purpose, four taels being paid for the wages of the boatmen on each. In addition, 3,000 sacks had to be made to carry the rice, at a cost of 0.08 tael each for labor and materials.

32. TP, t'an-wu , box 558, no. 0026.

33. Ibid.

34. Ibid. Irregular methods were also utilized to hire yamen runners in Chü-ning hsien. Through a system of pao-chia contributions, 110 taels per year were raised for the employment of two messengers, four sedan-chair bearers, one parasol carrier, and one cook. According to the village elders of the hsien, this was a long-standing practice for which the magistrate was not responsible.

32. TP, t'an-wu , box 558, no. 0026.

33. Ibid.

34. Ibid. Irregular methods were also utilized to hire yamen runners in Chü-ning hsien. Through a system of pao-chia contributions, 110 taels per year were raised for the employment of two messengers, four sedan-chair bearers, one parasol carrier, and one cook. According to the village elders of the hsien, this was a long-standing practice for which the magistrate was not responsible.

32. TP, t'an-wu , box 558, no. 0026.

33. Ibid.

34. Ibid. Irregular methods were also utilized to hire yamen runners in Chü-ning hsien. Through a system of pao-chia contributions, 110 taels per year were raised for the employment of two messengers, four sedan-chair bearers, one parasol carrier, and one cook. According to the village elders of the hsien, this was a long-standing practice for which the magistrate was not responsible.

35. According to Board of Revenue statutes promulgated in 1714 and 1720, an official whose deficits could be shown to be the result of advancing funds for unauthorized public expenses ( no ), as opposed to embezzlement ( ch'in ), would be excused from banishment. If the missing funds were repaid within one year, he would be restored to official status ( k'ai-fu ). See, for example, the case of Li Fan, magistrate of Ch'i-yuan hsien, Shantung, who was found guilty of taking 2,932 taels in regular tax revenues and spending it for relief, the purchase of pack animals, and the payment of salaries to minor officials. TP, t'an-wu , box 570, no. 0134.

36. Ch'en Teng-yuan, Chung-kuo t'ien-fu shih , p. 222; Wang Yehchien, ''Ts'ai-cheng kai-ko," pp. 50-53. Ch'en cites the K'ang-hsi tung-hua lu, chüan 84. See also KCT 4520, Shantung Governor Huang Ping, YC 1,12,13. Huang states that during the K'ang-hsi reign a request was made to pay back Shantung deficits by means of feng-kung contributions, but this was never carried out because feng-kung was discontinued entirely.

37. This law was promulgated in 1662. TCHTSL, chüan 170, hu-pu , KH 1.

38. Ibid. CL 1 edict. This practice, known as k'ou-huang , became the subject of controversy during the Ch'ien-lung period, although it dated back at least to the time of K'ang-hsi. Ch'ien-lung did not object to the practice itself, but to the habit of making up the missing funds through confiscation of the salaries and wages of officials and functionaries at the continue

prefectural level and below. Instead, he ordered that deductions be made from the salaries of all officials in the provinces except those of the exceedingly low-paid ranks of miscellaneous functionaries and education officials.

37. This law was promulgated in 1662. TCHTSL, chüan 170, hu-pu , KH 1.

38. Ibid. CL 1 edict. This practice, known as k'ou-huang , became the subject of controversy during the Ch'ien-lung period, although it dated back at least to the time of K'ang-hsi. Ch'ien-lung did not object to the practice itself, but to the habit of making up the missing funds through confiscation of the salaries and wages of officials and functionaries at the continue

prefectural level and below. Instead, he ordered that deductions be made from the salaries of all officials in the provinces except those of the exceedingly low-paid ranks of miscellaneous functionaries and education officials.

39. KCT 2966, Chihli Pa-ch'ang tao Kao Shun, YC 6,12,7.

40. Ibid. See also An-yang hsien-chih, t'ien-fu chih .

39. KCT 2966, Chihli Pa-ch'ang tao Kao Shun, YC 6,12,7.

40. Ibid. See also An-yang hsien-chih, t'ien-fu chih .

41. See, for example, CPYC, T'ien Wen-ching, YC 2,11,20 and YC 3,3,3.

42. HPTL, chüan 11, k'u-ts'ang, fan-k'u ch'u-na .

43. YCSL, YC 1,1,14, edict to the Grand Secretariat. Similar fees were sent to the Boards of Works and Punishments by the local officials who dealt with them.

44. Miyazaki Ichisada has made a detailed study of the contribution of salaries and wages. See his "Yo-sei te ni yoru kokokin * koen * no teishi ni tsuite."

45. CPYC, T'ien Wen-ching, YC 5,8,4. Total expenses for the project were over 200,000 taels, most of which was raised from levies on the local population and contributions from wealthy local inhabitants.

46. CPYC, Shantung Governor Huang Ping, YC 1,12,13.

47. HCSHC, fu-i 5, KH 43.

48. CPYC, Oertai, YC 1,11,26.

49. CPYC, Li Wei, YC 2,9,6.

50. CPYC, T'ien Wen-ching, YC 5,8,4.

51. CPYC, Oertai, YC 5,10,8 and YC 6,6,12.

52. KCT 4748, Fukien Censor Chou Kuang-t'ao, no date (YC period); Hsiao I-shan, vol. 2, p. 355.

53. Ch'u, p. 28.

54. KCT 4748, Fukien Censor Chou Kuang-t'ao, no date (YC period).

55. KCT 5544, Kiangnan Censor Chiang Ping, YC 13,10,10.

56. Ibid. In Kiangnan, the fee was usually about 0.06 tael per tael of silver weighed.

55. KCT 5544, Kiangnan Censor Chiang Ping, YC 13,10,10.

56. Ibid. In Kiangnan, the fee was usually about 0.06 tael per tael of silver weighed.

57. KCT 5008, Director of the Court of Judicature and Revision Yü Kuang, no date (YC period); KCT 5544, Kiangnan Censor Chiang Ping, YC 13,10,10; KCT 20940, Honan Censor Yang Shih-chien, no date (YC period).

58. KCT 20940, Honan Censor Yang Shih-chien, no date (YC period); KCT 20970, Yen Tsu-hsi, no date (YC period); KCT 8889, Shantung Educational Commissioner Wang Shih-ch'en, no date (YC period).

59. KCT 8889, Shantung Educational Commissioner Wang Shih-ch'en, no date (YC period).

60. Ibid. TP, t'an-wu , box 570, no. 0131 and box 569, no. 0123.

59. KCT 8889, Shantung Educational Commissioner Wang Shih-ch'en, no date (YC period).

60. Ibid. TP, t'an-wu , box 570, no. 0131 and box 569, no. 0123.

61. KCT 21301, Hanlin Bachelor Tung Chün-wei, no date (YC period).

62. KCT 20970, Yen Tsu-hsi, no date (YC period).

63. Regarding tsa-shui , see under "Retained and Remitted Taxes," above.

64. For example, in Honan a duty was charged when people offered incense at Mount T'ai. This was a regular tax and should have been remitted in full by the chou magistrate. Instead, less was reported than was continue

collected and a portion was shared with each of the magistrate's superiors in the form of annual gifts called hsiang-kuei . KCT 6727, T'ien Wen-ching, YC 6,9,8.

65. CPYC, Yun-kuei Governor-general Kao Ch'i-cho, YC 2,5,8. See also KCT 13726, Acting Kwangtung Governor Shih-li-ha, YC 5,11,22; CPYC, Szechuan Governor Fa-min, YC 4,6,4.

66. For a discussion of hidden land, see chap. 1. Also, KCT 15957, Chekiang Governor-general Ch'eng Yuan-chang, no date (YC period); KCT 11847, Prince I, YC 3,8,16; KCT 17855, Wang Shih-chün, YC 7,9,15.

67. KCT 11847, Prince I, YC 3,8,16; KCT 11918, T'ien Wen-ching, YC 3,10,13.

68. KCT 5514, Grand Secretary, Acting Censor So Chu, YC 13,10,27.

69. KCT 5624, Chekiang Censor Weng Tsao, no date (YC period).

70. KCT 5010, Office of the Provincial Commander-in-Chief, no name, no date (YC period); KCT 3239, Junior Metropolitan Censor, Kuei Hsüan-kuang, YC 9,7,7.

71. Ch'u, p. 29.

72. The use of a similar technique by the financial commissioner is described under "Funds Skimmed Off in the Process of Purchase and Allocation," below.

73. KCTYCCTC, Hanlin Reader Wu Lung-yuan, YC 1,11,26.

74. KCT 5589, Board of Rites Vice-president Li Tsung-wan, no date (YC period).

75. KCT 20112, Shansi Censor Yen Ssu-sheng, no date (YC period).

76. See chap. 6.

77. KCT 16657, Acting Kiangsi Governor Chang Tan-lin, YC 7,5,6; KCT 13467, Chihli Governor-general Li Fu, YC 4,3,27.

78. KCT 15105, Kwangtung Governor-general Yang Lin, no date (YC period). This figure appears somewhat high and may have included other forms of customary fees from the customs and salt administrations.

79. KCT KH 1473, Kwangsi Governor Kao Ch'i-cho, KH 60,5,2. It is clear that these chieh-li were fixed assessments on subordinates. Remittances were allocated as follows (in taels):

Some officials, such as the financial commissioner, sent chieh-li for each of the four seasonal festivals, whereas others, including the judicial commissioner, sent a lump sum annually. The chou and hsien varied, sending gifts at one, two, three, or all four seasons, and some sent no chieh-li at all. break

80. KCT 14029, Shantung Governor Sai-leng-e, YC 5,5,22.

81. KCT 6727, T'ien Wen-ching, YC 6,9,8.

82. KCT 11816, Kansu Governor Hsü Jung, YC 7, jun 7, 9; KCT 14159, Assistant Director of Water Conservancy Ch'i Tseng-chün, YC 6,8,28; KCT 6727, T'ien Wen-ching, YC 6,9,8.

83. KCT 17027, Acting Kwangtung Financial Commissioner Kan Julai, YC 10,9,3. Given an annual tax quota of about 1 million taels, the amount of hsiao-fei yin remitted each year came to around 3,000 taels.

84. KCT 16354, Chihli Governor-general Li Wei, YC 11,4,26.

85. KCT 22159, Reader of the Grand Secretariat Hsi Chu, YC 7,11,29. Chao Hung-en also memorialized reporting that the fan-shih of the financial commissioner's yamen clerks required from 4,000 to 5,000 taels per year and were derived from lou-kuei . KCT 19845, Prince I, Board disposition slip, no date (YC period).

86. KCT 13976, Yang Wen-ch'ien, YC 6,3,2, transmitting a report by Kwangtung Judicial Commissioner Yin Chi-shan. See also KCT 2085, Censor (no name), YC 11,4,27. Lower yamen which had direct dealings with the Board also sent fan-shih yin . For example, the Superintendent of Water Conservancy sent it when reporting the annual accounts of his yamen. KCT 12691, Kiangnan Superintendent of Water Conservancy, Ch'i Tseng-chün, YC 12,10,28.

87. KCT 22264, Szechuan Financial Commissioner Kao Wei-hsin, no date (probably YC 7 or 8).

88. KCT 5164, Ho-tung Governor-general Wang Shih-chün, YC 13,7,24.

89. Ibid.

88. KCT 5164, Ho-tung Governor-general Wang Shih-chün, YC 13,7,24.

89. Ibid.

90. KCT 13600, Liang-kuang Governor-general K'ung Yü-hsün, YC 5,8,19.

91. KCT 20817, Yin Chi-shan, no date (YC period); KCT 3078, Wang Mu, no date (YC period). Inasmuch as the people holding such posts received little or no salary, fees of this type were clearly paid in anticipation of lucrative opportunities for graft once they carne to their posts.

92. KCT 18933, Acting Kwangtung Governor Fu T'ai, YC 7,9,19.

93. KCT 20817, Yin Chi-shan, no date (YC period). It is important to note that Kuan was faulted not so much for accepting bribes as for extorting more than the customary amount.

94. KCT 555, Yueh Chung-ch'i, YC 6,9,16; KCT 15726, Hunan Governor Wang Ch'ao-en, YC 3,4,3; KCT 20820, Yin Chi-shan, YC 6,12,11.

95. KCT 12326, Shantung Financial Commissioner Yueh Chün, YC 6,5,24.

96. KCT 1301, Acting Fuchow Manchu General-in-chief Chun-t'ai, YC 13,4,24.

97. KCT 4085, Kwangchow Manchu Brigade General and Superintendent of Customs Mao-k'o-ming, no date (YC period).

98. KCT 14045, Shantung Governor Sai-leng-e, YC 5,9,3.

99. KCT 557, Yueh Chung-ch'i, YC 6,9,16.

100. KCT 555, Yueh Chung-ch'i, YC 6,9,16. Similar discrepancies existed for other goods as well.

101. KCT 4088, Mao-k'o-ming, YC 11,11,27. break

102. KCT 1299, Superintendent of Fukien Maritime Customs Chunt'ai, YC 8,5,26.

103. Ibid.; KCT 15449, Kwangtung Governor-general K'ung Yü-hsün, YC 6,10,8; KCT 1464, Kiangsu Governor Chang Ch'ia, YC 3,6,18.

102. KCT 1299, Superintendent of Fukien Maritime Customs Chunt'ai, YC 8,5,26.

103. Ibid.; KCT 15449, Kwangtung Governor-general K'ung Yü-hsün, YC 6,10,8; KCT 1464, Kiangsu Governor Chang Ch'ia, YC 3,6,18.

104. KCT 22307, Fengtien Metropolitan Prefect Yang Ch'ao-tseng, no date (YC period).

105. KCT 14641, Kiangsu Governor Chang Ch'ia, YC 3,6,18.

106. Ibid.

107. Ibid.

105. KCT 14641, Kiangsu Governor Chang Ch'ia, YC 3,6,18.

106. Ibid.

107. Ibid.

105. KCT 14641, Kiangsu Governor Chang Ch'ia, YC 3,6,18.

106. Ibid.

107. Ibid.

108. Although it was not until the Ch'ien-lung period that foreign trade was restricted to Canton, most trade by western merchants had already gravitated to Canton by the seventeenth century. See Frederic Wakeman, The Fall of Imperial China , p. 120.

109. KCT 15450, Liang-kuang Governor-general K'ung Yü-hsün, YC 6,11,7. The rate for shang-huo fen-t'ou was 3.9 percent when levied on the value of merchandise, at which time it was called tan-t'ou yin . When levied on the value of cargo, the rates varied. For example, 0.018 tael was collected on every chin by weight of most cargo and 0.01 tael on every bolt of silk cloth.

110. KCT 4110, Kwangchow Superintendent of Maritime Customs Mao-k'o-ming, YC 10,12,28.

111. Ibid. At this time a Mexican silver dollar was valued at 0.72 tael. It should be noted that the emperor felt a tax with so inelegant a name could only harm the reputations of those involved and ordered that prohibitions on jen-shui be strictly enforced.

110. KCT 4110, Kwangchow Superintendent of Maritime Customs Mao-k'o-ming, YC 10,12,28.

111. Ibid. At this time a Mexican silver dollar was valued at 0.72 tael. It should be noted that the emperor felt a tax with so inelegant a name could only harm the reputations of those involved and ordered that prohibitions on jen-shui be strictly enforced.

112. KCT 2037, Kiangsi Governor Chang An, YC 12,11,20; KCT 16516, Kiangsi Governor Pu-lan-t'ai, YC 5,11,1.

113. KCT 16516, Kiangsi Governor Pu-lan-t'ai, YC 5,11,1.

114. At the Chiu-chiang and Kan-chou customs this was called p'ing-yü ling-yin and came to 7,000 to 8,000 taels annually. KCT 16657, Acting Kiangsi Governor Chang Tan-lin, YC 7,5,6.

115. KCT 13767, Kao Pin, YC 11,12,2.

116. KCT 1298, Controller of Fukien Customs Chun-t'ai, YC 9,6,13.

117. KCT 15629, Kwangsi Governor Chin Kung, no date (YC period).

118. KCT 21603, Yueh Chung-ch'i, YC 6,9,9.

119. For more in formation on the operation of the salt administration see Thomas Metzger, "The Organizational Capabilities of the Ch'ing State in the Field of Commerce: The Liang-huai Salt Monopoly"; Ho P'ing-ti, "The Salt Merchants of Yang-chou: A Study of Commercial Capitalism in Eighteenth Century China."

120. E-tu Zen Sun, Ch'ing Administrative Terms , p. 163.

121. In the Yung-cheng period much of this surplus was used to supplement military supply and for waterworks repairs. KCT 4332, Shensi Judicial Commissioner Shih-se, no date (YC period); KCT 3379, Sun Chia-kan, no date (YC period).

122. KCT 16499, Hunan Governor Pu-lan-t'ai, YC 4,6,22.

123. KCT 5747, Board of Punishments Metropolitan Censor Chao Tien-tsui, no date (YC period).

124. KCT CL 3548, Pan-ti, CL 18,4,11. break

125. See, for example, KCT 17147, Kiangsi Financial Commissioner I-la-chi, no date (YC period).

126. KCT 17145, Kiangsi Financial Commissioner I-la-chi, no date (YC period).

127. KCT 19177, Shantung Salt Controller Ch'i Shao-wen, no date (YC period).

128. KCT 16657, Acting Kiangsi Governor Chang Tan-lin, YC 7,5,6. See also KCT 13654, Chihli Governor-general I Chao-hsiung, YC 5,9,15; KCT 4288, T'ien Wen-ching, YC 7,3,11; and KCT 3730, Fa-hai, no date (probably YC 3) regarding yen-kuei sent to lower officials in Chihli, Honan, and Chekiang respectively.

129. KCT 14093, Fu-min, Pu-lan-t'ai, and Chu Kang, YC 5,7,9.

130. KCT 3730, Fa-hai, no date (YC period).

131. KCT 5747, Board of Punishments Metropolitan Censor Chao Tien-tsui, no date (YC period).

132. KCT 4336, Shensi Judicial Commissioner Shih-se, YC 6,9,21.

133. KCT 17328, K'o-erh-t'ai, YC 5,1,4.

134. CPYC, Acting Suchow Governor Ch'iao Shih-ch'ien, YC 9,12,7. See also KCT 15972, Chekiang Governor-general Ch'eng Yuan-chang, no date (YC period), on merchant offers to contribute funds to make up an official's 216,500-tael deficit; KCT 18660, Suchow Governor Ch'en Shih-hsia, YC 6,4,18, on merchant offers to contribute 7,000 taels for boat construction; KCT 13755, Kao Pin, no date (YC period), on merchant subscriptions to the construction of a state-sponsored temple in Kiangnan.

135. The government could have provided local revenues from the salt monopoly by increasing the tax on salt. In some cases a meltage fee on the salt gabelle was allowed, but the income from this source was small. (See, for example, "Hao-hsien yin-liang ts'e," Nei-ko ta-k'u hsien-ts'un ch'ing-tai hah-wen huang rs'e , no. 942). Any large-scale move in this direction would have necessitated extending regular revenue sharing to the salt gabelle. The salt administration being a separate agency and one of the central government's most reliable sources of income, it was understandably unwilling to do so. Moreover, because in theory salt prices were tied to the gabelle, it was perhaps only by means of customary fees that the government saw itself able to appropriate the excess profits of salt merchants without having the increase in taxation passed on to the consumer.

136. KCT 17027, Acting Kwangtung Financial Commissioner Kan Julai, YC 10,9,3.

137. KCT 17673, Shantung Financial Commissioner Chang Pao, YC 4,7,13.

138. KCT 12337, Acting Shantung Governor, Financial Commissioner Yueh Chün, no date (YC period).

139. KCT 11352, Suchow Financial Commissioner Chang Tan-lin, YC 5,11,1.

140. Ping-feng refers to the process of opening the wrapped tax envelopes deposited by individual taxpayers and recombining them for trans- soft

port to the provincial capital. According to Yueh Chün, when the chou and hsien remitted taxes much of the silver received was in small pieces weighing less than a tael, reflecting the low liabilities of most taxpayers. However, in remitting and disbursing funds, higher levels of government used the hundredth of a tael as the lowest denomination. All smaller fractions of an ounce were rounded off to the nearest li and the remaining silver was kept by the financial commissioner. KCT 12337, Acting Shantung Governor, Financial Commissioner Yueh Chün, YC 6,8,12. See also KCT 17027, Kan Ju-lai, YC 10,9,3.

141. KCT 22134, Acting Kwangtung Financial Commissioner Wang Mu, no date (YC period). Board of Works President Li Hsien-fu reported that in KH 38 (1699) the issuing of rations to the Green Standard Army was placed under the supervision of provincial officials, the financial commissioner, and the grain intendant at the provincial level and the prefects and magistrates at the local level. The civil officials were originally assigned this duty to prevent military officers from overreporting expenses ( hsü-mao ) and taking deductions from their subordinate troops' rations ( k'ou-k'o ). However, civil officials throughout the empire were later found to be demanding lou-kuei before they would issue the bond of guarantee ( chieh-kuei ) necessary for the release of the rations. KCTYCCTC, Board of Works President Li Hsien-fu, YC 2,1.

142. KCT 22134, Acting Kwangtung Financial Commissioner Wang Mu, no date (YC period).

143. KCT 6727, T'ien Wen-ching, YC 6,9,8. See also KCT 16895, Chekiang Grain Intendant Ts'ai Shih-shan, YC 2,11,25.

144. KCT 17673, Shantung Financial Commissioner Chang Pao, YC 4,7,13.

145. KCT 17027, Acting Kwangtung Financial Commissioner Kan Julai, YC 10,9,3.

146. KCT 12510, Kiangning Financial Commissioner Chueh-lo Shihlin, YC 5,8,6.

147. KCT 15958, Anhui Governor Ch'eng Yuan-cheng, no date (YC period).

148. KCT 10969, Acting Kiangning Financial Commissioner Liu Nan, YC 9,6,1.

149. KCT 17058, Kiangning Financial Commissioner (no name), YC 11,8; KCT 22358, Kiangning Post and Salt Intendant Ch'ien Hung-mou, YC 10,5,11.

150. KCT 12511, Kiangning Financial Commissioner Chueh-lo Shihlin, YC 5,8,6.

151. KCT 17058, Kiangning Financial Commissioner (no name), YC 11,8.

152. KCT 12511, Chueh-lo Shih-lin, YC 5,8,6.

153. KCT 14161, Kiangnan Superintendent of Water Conservancy Ch'i Tseng-chün, YC 8,12,6; KCT 16895, Chekiang Grain Intendant Ts'ai Shih-shan, YC 2,11,25.

154. Two less common sources of profit from purchases and allocations should be mentioned. Officials with purchasing responsibilities oc- soft

casionally falsified the expenditure of regular tax revenues ( mao-hsiao ) or commandeered taxes without authority ( mao-ling ). This probably yielded a sizable sum but should not be considered part of the informal funding network, because it was illegal and sanctions against it were usually enforced strictly even in the early Ch'ing. If detected, the official concerned would be impeached and his family property confiscated. See, for example, KCT CL 2406, Fukien Financial Commissioner Te Shu, CL 17,9,3. The financial commissioner also might take a cut from funds allocated from his treasury to subordinates. This was the case in Shantung, where the financial commissioner would routinely deduct 0.06 tael from every tael of funds he issued to circuit intendants, prefects, and magistrates engaged in the repair of waterworks. However, there is no evidence that this practice was common in other provinces. KCT 12351, Shantung Financial Commissioner Yueh Chün, YC 6,1,28.