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Twitchett Financial Administration Chapters 1 and 2

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49 views26 pages

Twitchett Financial Administration Chapters 1 and 2

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Peter Wang
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te oe, aoe, oe ee During the Tang dymasty, and indeed uot our own day, China was Soplt! 2 pelea gtr Say tne of eat enon V trade and industry which characterised the period, the land remained Ate ame sme lnd-ownership was the key to individual power, for the lind was aot only the chief meas of production, but alse the Procpal teans by which the labout of others could be exploited A landowner could obtain a ston holdover his tents nd ean reduce them othe stats of dependants Landed property waa the Ssiestand mose consent though by no mene the mot profitable, ‘method of investing wealth, Thus tee arco a contol srgle herween the goverment which sought co keep contol overland tenure and 10 ensure tat Ind remained in the hands of those over ‘whom the ax-cllecoe could exerce his authority othe one band, and onthe other the more prosperous and powesfl element of Oe people who sought ro ascumulte land forthe own advange Traitionally, al the lands ofthe empire were considered theoreti ally belonging to the emperor, but by the beng ofthe Tang The system bore certain resemblances othe and policy imposed unde the Chin shai the main objective of the ‘older apse of alloaig lands 3 broad sacl asso encourage a toe pont car The ba prov of He mem were | ses pena by de fis br ace sac o aid fe The Me ean eing wf fred pr offi ro a rote publication proved for be uP Tee ot punts bln and i pees ea and Tet monk and mare were cid led Ei ee rons aed ta wee exp fom eon, a fellows eer mle beeen hag of tan ow bet at oe Me. ts Soman ww be ‘penal sasha a ee td a pert aver tye ge and bled poet Ween coo eee peer inane and preunably Wee oe ean ws gonna Srna ee a 7 Jd and adie” by He Bons commute, spine, Suk aero tariob mee spnabi or eon A an eager) mas wr be gn oe Mal of sand ae en Tose eon) rant of bed afi an i te OI! ee erie y teeta, hts when vee wat oo te mal Seer rege ei own te moni ie ends ER tet toa ares mow Talon i eet aa eevee inte ec under wnowe como ty me fey hy we a hve inn ened > wer of he Se ne nr lowed mal sos aout ap (ete pena ares psy for ee house ad ae” ss a xy een nd val a ton of ns ms be made analy By he any suppor Por oregano mmen snd Ices wh : ee Sr hep, nd eld een) a> eS gon Stel oo sfoatin provide yt a eon eden The Suc of 77, Rowen Geto ioe : tere on ihn do perey ad oe SE ok more tan ie amo of nd 0 wi i in ade he tor. Ti as rama 2 1 et ncn ms pov fh le he Ce» rye eo an wa reid lof ds od ta ayy, bt ing sy sao ly Th gent i ams and ww alowed en ude eid eee de hc te om a ere bsed on i er PH M ross Sr ro Lening and moe of ne wa do eel 7 ee ere et enna oe i a ee 2 en em neds eet = ‘ ot deer tlie Roaring), Ths roi Ech peony of dob ta enced oe i) bythe emo eam lense br : sh nw de he wes ae hes one esol opr onl, 5; Sn oe rion hated ies eo en lg etme oa ey Tee # other esis eine he ape wat fw Ding ele 1 ere caved by sanction in the Cos if dn compre oven sp oa cet eo shin woe the ovecsigd sytem of and eure which the an esa ek re be grea tian, Howe oe er pey caroined epi in 624 TP es “Piomakeelior reece er npn iy sal oi ah al i ce Tad a 2) feed ae cn ity weil na este ee ras fo va, Sa owe gg hat iw me 20min ipreaton grein aid considering how lite seference is ade = i Wan Ku yb uta” ‘Stee en wan og aoa = ale Ma ecg pron Where te thsmty et 1 asonable wg ims the whole sytem as paper scheme Shi ve cs een meso Seer man Se eel at on ad eri oie (lf rd ds of erccry a de bran oft centry of te mans ee we erento Ganga Tht had nes howe rea Tus nich ncaa a eg rember of leant a 5 7 ears: Oa _———— << i i i i co he preset capes. The bai provons of he ase were follows ey Bory alee tn age of and owt Ben at oe ee. fs tam wn w be genoa sos hn! ee ahd ld perp 2 on ero fogand bed en wees en eon he na ie D8 es rr Sah a ae tmatenb weepoubi or OY Siar Fox egret jo mavens rounds Inoue ws eer eet at when de wa 0 ate mal eh id eed to ahem rom Thaw ens et fey, ye have nen ede vo meer of ot 2 se ao oy en ae ad tel i tthe jf wd eld pret) Woe i on some Sen? The See of 737, Dower eee i ans nore fd BS inate oan of net. Tn prema 2 ota ee ingly bier, is get a rest ds cr fx a mee bs onde erent PE realaton eat tor here at ng ang fn eae enone ot 1a ee cnbdarboaleatin sain, Thee and he i sere ced raed aie (ety a pes of prom sae tans wee blvd 0d Se sed in sch em oo Se ar Sinsion ad ese under oi mat cree hae on wat 80 ting nee Sa ing fon comparativ over popan Tn ee rman, be nope Ges of See ore, enews tobe ven sal rnsoland, HONE, i er ese ony te Ted ty We mt ‘Siiid wang nda all” A ed ge ao andere sens ees hal be purchased ey wereld ina os Se Toe eet god de i omer a el ee del yd be paramedian Oy he ae age ong pro Wane tery bey OS sch cal pre wee cent 0 sion, Th Sede per ag oes fry ed el of 2 Sinton Gane) Th bn wn Reve ——— a se peony by in fi ut were atc 1 enabled The ic uns pring ctf pu oft ofl uy ro eft publi adinsraon povided for Sop Tune bling and snc epee se) Tot monk and ane wee eid reid 7M oe nis and nana were expt rom soy sch ns Soe reo mance reaoabiy mee TSP akititeed ty the mone communi. Sa ae Zangony ea war 1 be raed oe bl of es und dae sma Tene ce) or a ns amvnt apd aie a ier omit ee Sr ge ee isregins of he om, te none io hse ds aa a ine ofce der whose coma ty Me rag woe lowe! «seal aoa mont of ed in Pe esi fot ter house ond garden.” yr apn of end rs be made soul BY ny aie cg etl lol wformaon rove by ie “age hendinen cong) La a more han he unt of land ome <3 1 ey a anes ea proved fx ule io he Coe” Fe ee in was eid Al ale of nd td 0 ne els and ws alowed ol ude et ser Sor Lening end mopar of lands wa abo Geer 2 tag april 2 en ese eco hla ery ely Sy hme ar or anu ore nis pl iment flan Hane ee ic oeay ke ms allowed pce dol ns ve of fl gl eet ins boa ly. Thee ee ere covered hy sanctions in the Co. ‘this was the ovesgid sytem of land tenure which the Ta so Spee pon thr ney concise emp in 6 THE jssatenio 1 pe de ow det ter oe eed ome ae gern and cones we eens mad Se Ge nol wns of ly Tg oaeacee erent sea ea Soret aly tains SANA eprom “Ferdesovery re ging of cis cearury of tie snes om PeShnan fed To hile ge mm of leone 5 a to dhe psn capes. The bu provision of he system wee = etd por by fic but wee atch 0 eat fr, Th follows: a ns perigee ya ffi rcs om ye endo the public mination provided fr th oP (eBoy ale bere tn ages of and wi Dea Taso bllge and sis expenses sr and Tito nd ane mec cd 9 lol oe nks and ae were ee orn raion uch NE an Sn te bce pera mos, 298 pray Wee oe a sO nt mau ws 0 be ‘pesos sae Bed Se aad ld in pnp 8 cope ofoeand ible pcre ote A © eae es pea Sr ae 77." ee TSU EP abinotond by he mona communi, Sao orate obs weenie Ba ome So een eu wr 10D rel oe lof eee era id dts ee man Tse ne ney et 2B Pa remount fbn aa fen, Sie former Wee PP oer werent maven sine grouns Yes wh aa atoll eps of tice cen, the nomial ee nde ee sere when tee ws n0 eae wal So edo herb oT Deere naclows hig ofc der wove con ye fay we erin have bee evened to mer fon 9% 2 er lowed # sl ana out of i 8 Pe pest for ter bouse and arden” ‘able peronal cesses?” ars af pial end ml ra ibe of kn os be ade analy By he un be Se ea of, wie nd Yel in pre) Wat ee ingen Seated oo foatin provide yh te co so tas Seah? The Sates o 17, Dee “ig heninen (chend>™ ee us npr fd BG Le ei none han he mount flan 0 whl es A ee, Thas presumably a vc © 1 A anc ws proved fx hk le oe Ce” iy abandoned Ec ala mas reid lof od 0 ag poral sre nd ote ey bc rly ea, ut i : ene a Nn fr ome et ES eT eal tn ea wn awed nl ode i i Makinson to cg und mepee a nawm gvraly 4 a ae er ns song tel nme of sr sem code rem a er ea enti a in, To rata End poy vee - oe Se eh med i a Uy teem ewan se laa : sien wel onl ate aed, Sea les pron ih sel op ional ele 7 nin wh ee a er ict ed ht ser es la etme nea bon? Te A oie ct een Pe ee we ee crea by tn tn Ce 2 Som crv Pn ‘ se meee of etd “Tis wan de oversight system of and tre whith the Tg J eae ak oe Grensal Emo, Howe oot ee rene ew enka ep n a TH recat me me ‘aligned ial | Ae ed eg gam ofan nee ne rag sags af economic developmen a ik u eee ee purtrl iey wee din st, se Soring awe doe dea sv wee arsine from, a : | nd concn ow ie ence as = CE oes th emery oni = ; #1 ee ed try ad be csi any ROMY be pe aprtem in the historical writings of early Tang ik ances ae hg cs whee ey be ‘peut odometer o ee es wel Sn, Tw seer ila Soca aide ws ore unl a Inde per lng ois brn od ds of TE scovery tthe btanng of dicen oft manus oe E or on Gane i Thoe ene we HORE care Turan ich nladed « rge umber of leva =i! 5 ; — ci ——— ficial documensst# Thee ber out the leter of the lay with sur ring exstnes and provide w-wh Hew ice OF TAME tel insta he Tebeng ond Taf Mould Reiser and he Caton Land Sytem “Te mois important of thee diet re a numberof hace Tee nek), These document wee compiled very third year SESS ta te der about cach houseold ih day Beating ag san Hs ay for fxn, apd ene! © es nls bigest fal umber of he ily waa ee ofall the isn the possi of he bowel The ‘gee the bs fo the co and provided te information Beaty sty (eng) hich 9s feguted by che france si eon they were od bythe county (ae) ator, “povided copie to he peter and oti ental goverment s rdable number of agus of thse documents ere secre fom Turan aan, some tem ite long and Seer tap ofa nen They have recived rest dal of ‘Sutin om Chinese and Janse cla who were quck se darren teria amet le tenon nthe Wee The ce atichconcem sin dhewsing the kan system dt fom SREP tron There are oer examples cing om 3, but ROE Sear ites erly stent ory and beong oa pon when Mh cheese sytem had bee oma anoned hte nats uve wo be wed wh aon Both Trang and ‘raf wre mary ops in Cen Asan ox Tog Fem. es ec wuss aid dng te idle ages can is Perit eis esl show wht many of the ils were TRREUD) sbcrcs They abo show he area was covered by ton swore peri aloes by the ae Se ee ee ich they wore set Usder such soins nim a yas ns enon aing {ial x Geers cl Se ray cr sdatave methods i such otras Theta ode wih lage non-Chinese element pepe ite foe many ofthe surnames found inthe documents normally ‘ ‘efecto person fom Sagann and Batra A mixed populaon of| this ype mat certainly fave fad eustomevegading ltd enute sod icf echnigues widely diferent from those of the Chinese. "The documents, moreover, dat from s prod (20-260) whens. “Know om oer viene he rigid een ya n-ne in war phy ey, ig ela hy he oe Penn: gt nt psy byt Private Hand The le of the reise were lo cr tine we fe Chinse autores i Tn ad ew ct of rom conact withthe ental goverment by the Tibetan Thereare tus ample eons why we might expec these documents «0 show divergence on te ener ofthe iw. Mos suprisingly the ‘vergence which they contin are vey fe. The docomentsare des pin et omallne with he rs th Sane and ees onthe sje, even down tothe poston ofthe sal The amoun of and to which each houschold was legally ended sce recorded in pee ‘Seoranc withthe Lond Sense The vos changes nth iis ‘ot personal age catagories which cccured dung the eight entry ‘rely edict inthe. Altogether they ie te impresion Of a competent burensraie machine i good working oder ‘numberof artes however, ed csr consideration ost of the fai whose sists ery ony fall Ss of ann peer 0 sh thy weenie ut Fe {eld moe Wi sol acon of tix denen of ronal share Lind The ten loa drags old was ceri torn thin Saar bring of heeany leah in andl pope Thr ery ecg yall wes on telegal ory (the period, Nida Noboru, who bas dele withthe qustion at some Teng! concluded tht the diincion im lw between the evo types af tenre ended to bocome las lecut stm wet on nd rs ‘gested tha ncn wheres en te egal ania was eli ‘as obviously to the HHP wants to-cogitersost of hi ‘tangata ery ich ed power of errant oss og Sa Sm hl on te ee exit a and n perp upto ue lal nit sd dat oly the SESS pre apa post oar ehh Folder had only the ome of posession fora limited period. 7 FINANCEAL ADMINISTRATION UNDER THE FANG ower nc the into been he frms of eae ay Eve aes sy il exined in wean the aw sensing been du mri wc o hve nds oly reseredin de et tc eaepoy. Bese, rm frequent enon in the aoe tr whh ad revered esate Cnor-brg)rnd a ed eed om dae (ay we may dec he Cit i ono wl exforced sme eet? aoe ced wit a owner (Qresualy hey een Feet deine src) cies tn th el ld sherg e etSlunder wh ccc hse land ad reve Ce er chy no menallcame fom eine fai and we oe sbuden ws scared oy ad hoe eminent ef and nl ot yet univer le on repondenc fds a perpen, he ger sa Ser pclae Ft ty cont ah Se ion: Twa ean TF a ee ea at En a, forall WOR SEN er er have ben ely coe w wowen, or able re cin sgh oni im tes in et : ra and nike dc fore il a teens fob gic coy Cong ings ta hyponet nd rnin aa ee gL adeamage Ot a eens. Ts 2, Ce ere een ape eam teal undeicthe vey age numbers of pesos 1 et nn) 7 Such rks were ongially rated ekg no ean ory sy bt By te psd when the aoe empl they had become cexpened 1 as Seen {SB cso kta te sin thee ae fede * ee ae ig of teencpson Thy ao cad ih Sa a ck hlding flan but in none of the seme Be Syne ld wee an oman fon of ee ecole hat thee reseed amouns ke he Seer sed maximum entity ad hat he sony cee pe ey weve mde all ere very much sale. a in eer proves some by among he ae eee adnnnaton7 bt slo proves ta be ad and sl working ax nomial People wool! fot PROG hc heey pers aid down nthe Ceo he i= © ia ‘eon of ofc documents bad there een no conerete advantage 19 be gined by so doing, Ifwe mame da the system was stl nomial foes, however, the advantages were considerable. By the registra fon thei oldngs as lnds pepe, occupies gained the ight ‘tpermanent ponssxonanduseof thei land which was the safest form St propery in sucha distr spin, Fabe regitation as honorific ‘fis or as women guned them not oly tax exemption but yam leno ge. he ii id om on agora ores eied he Era wee and waged te len oe a es dt thom ad Ti ston wa oe ne ch nce the tn ead ven wer ety thc ofc cona i pois af the ceey afi 8 ea acetate migaton om Mernse ee ye nce he aca ae I eon Tosomeenenthe arrest 2h ee aesrpale saation to his problems in hess er atric poon OT S| nag ec eS sete Fey de ay mse ape fonr a ce ce ling nd OA SY ae ahem soeove i population of He fo eye a pully neous oa Ta png span tn len of ge Be 2 : oe ae a ote ane of aus fr 2 en fen scant © pr ! sa So eae denied i eat apa Araagenens or selcnon of he Tod } fr licma ean efi; manag q et ne un of nd sam 1 av Be eh : 1a ee Sd he greene wed “ecm , gorge aeons nds eo sune poco, T0431 a Al of ee ee ecm by mints old Be ge 0 3 Ga i dep win weve emp rom mfr ———— TT a DIRECT TAXATION nie nas dang wit he an, she Tang doany wits twa haton,Rgining wk «theoretical lees cami hand emi he posers of he ra nie tmgqeson moro eed aS BP aad rae gb fposeionand of dapat of Ende acpi pense ooh hes 2oRY npr and hat ras jes aa ia a nna ven he Sung Code, 1 we he © rapaton om he conta ames of seme on inte gle Sr a ie peso of dion omen reo od Teng © the moma OF Tara wih fs cance! the Chines grant mah ery. Se Sandan elon pra 0) ost con Bangs ayer wou wasion rom the ae ES mE ieee aang Te psi oT iGO. ‘me oqres on ia ob anasenen o Ste SFT son he oes mae cueaon ons a a he aa se oS A ee pn fo soem in ke est sey Ll of tc dyn, ost ie woke fhe etn of By bar ns Tha sors op em Fhe il cme te po he hd ele i mst) Se sien serena eae ve i supper is in hs Oran 0 ti owed of Fines sre ot pant rr ext oe se odes of Ce eee ew ar tales appends (P43) ie ined forbs aie, «xine SSR ee of oth geher wih won 2 ae ual ct le and me pea ee ans pp bye rae raed a np bad ceived = JRE of el frome sas, Toe gin em wos very Se Te alk abut 28 co) of it, Thi represented he rer ey me ooo dc mw of nd out of 0a le Poa ough of couse the normal sas of cal boldigs tcc The tax in Kind amounted wo eng of eas a of hempen cloth in respect of ech ind a tater witha smal supplenary payment (et) ca Yo head bmp td, For the raglan Fae fe wa bo went das anes ered ye payental acnzecxupion ned ‘Buty wh ew in ind. Payment of aenption = sesamiae He 0K a ee ny taeda sgl weg ane) Ta Se age tr epecated e on O HTE a Te ec af ube servie. Iwasa permite 0 powile a or ee om among ie botnbold's personal ares? Oe ibour sees stood somewhat spat fromthe ‘Rev oter se olga ig MEDI al oe See venereal authors an wee EG om jeegany a geuone'™ They are Even spares GST To he normal ne twit of ation ws ch able iin eeiaaietie nee or rochowsie tar ey, w TLS ee a thread fe Dose, Ry Dousehol Someing Ee Te rs Tecame a table howseTold ’o-h)!# In gence SE id not come under one ofthe categories of physical rail rin oe of the categories fr exnpton were Eble 16 tt Fa eee they were cased as adult (ng) in dee rae eter The linia of ti age-eegory vied daring the et sc yrancy, but were nora from tweny-one 0 fy-ine eee years of age Since ands were also granted to adolescent ales Ghang-nen), that is, persons of eighteen to twenty yes of a" f fram of land preceded ability to fll tues by some three yur ‘Baring thi ine however, the aolescen male was lend able to mbelapeous labour servos and various special services!7 tis Implied in ne soutce at fest that nobody who had not received and Mbneat would be hale to tanta, a Bad eon the ease unde te Si ates” "ough the unit of acon under the Tang was lays th nd vidas at ace ee an PT ada te mee al ba inde previous \Fpamian! afer adfouY alowancs of nd were made on chal Spee Si er ai women woe somal See Lote, Cn ag cy ide nmap of carne by le satan sara Te ee oF Te, ee ee er Sie uel anemone Se pal coal es ‘Spacious wa re in which he moj oe ant schnge, ad vo agaran scty payers wat pay PE ea eam se OFT om aration ude essen, 1 see edhe mow dct wy with he perl ca a Sea mies wi noble dea fa a many poe ane goerancpots alles ft l™ ese eal Dean Tit clergy wee = Ne ne Cus tna spe pln oe asin ‘reer thecne oii inl ode tx and abou ves see ear ase gz te pom who mor conduct a ZI a oer lil omnes and uh exons we ‘reed vo tar nl ol sont oe expan of pens who wer perme cxtmpy tin eo shortly Ast {fecr remissions made by Act of Grace from time to time, either on {CR Sn ccasunn on emmgunce of wl use he Sete Soined aes fr anon eosin erin cane 6 stances, For insane, pei ids of emission or xrmpion were Dretnd whse pesos wet rnned on bour server Beyond the owl pero whe thy moved he esdene om on eon trot” whee thre 3 op fale when saves recived eomiion)” when penne reamed fom abroxd™ or when Teepe tock src with he Chie" addon al pesos sfoming alan sec or the more arduous boise ‘Gig ear tng of ity Cos) rested temporary exemption one bet abies castes sen. Th nhl of uch persons wer Hedi the rete “table Rowehols ota pst combing” (lea chin pot)” To Jedge bythe ushol epetes ad ere peered from the uth aren such errs counted for acondeable proportion cf the segsred mle popalion. Be snce Tensnang wats vil {Fonte eso, lia tou servis mutha ben unl rerun the andthe non cantly have ee pia Soren “Futon oor, fell only upon te seed populaon “bch docred te eds Basel ow nid Ta the anal te egies (hang), Thee hovseiois represented Suet geeay sho wae a aly a See Fitton af punto ned on by Teer Je Sirti ino sont ver houchals soning some Weta oud eed ppl, and saseuchy wes EPS ierhener cls force fh rang yoiba iterated epee nner of uch needa Susie pg ao arge sone sehen hate aggesed’ aol oaly cnegnared bose Tan het cieyrenhiomppne rine epee ee TSU nce we at ea of ln leprsenon by wich tala we cer ond emily Bom he eon or aed ingens gay (LE lon nil nance hol an poe rat members of reguered hazel {pra sce eng ws owen ven noe ean dow tt age el, wei atl snes of | Sa ee rey Soe ic i aa ae ‘aptalotnena non-T Foutine wa peeformed by the Shee ae ce ay esse el tee Serer es fon esi fo oe Se i pe ee ee ar eae aes fon alee) eben one ae ipa een el eo wey ar ase ser fen sai a sos eS ac are deen el of ation tan vious hater, the lest level a which the sate bucacy Fisted wa dom sparen ton Warmer TRE opESSOR as een a [ee ct npr of coro and lone stun Jeaton-was never ep ioe ence ithe a it Te fhe oa tse were eplced by a heavy Teh secage of listed and ad a sgn ade eons of Vols Dut icine for auch eee geeralnion br oconlstve,akhioug itis clear tha here Se Eegond ferences within the sytem. The mon sing ‘axa dat of thetomderamae ith aoe-Chinus populations-whece fnvly separate forms of vation suitable forth oc Siig Soe prescribed inthe Stenger Tp the wild southern bosder Ba af Ling there was 8 grin levy in tc which, while pre ing the aul ale ete object of tation, vad the tx ate in ‘Scbedince with the eaagory ofthe howl thats witht elative fretho nthe Yangre valley (Chiang-naa) it was comer 10 ce re ni pas pa oer attrib eos There # some doubt when this practice arose but Ea pain lew of grin toxin Chiang and dated 8 hve been ‘incovered at Tusfan,pooving that he sytem was already i fore in ‘hscvehcomary,2 and ts likely tha the Tang adopted this from the pace under previous dynastic Other regions alo regularly pd thei rn and deo aes pil comolte or instano in silk Flan -ch (Chengto Setbuar, ik end in Anam, and sl inn d ecvn en Yagi es he ‘Sorter rane he Depatnee of Public Revene aubority to dee sny pecan to pay ts taxes in terms of eer commodities in ene of ype pa ‘Very is known ofthe deni of these ype of subsite mes, beta of dh et olen psf he an fin infor teinenant wae SHEA Te ten, Tis was thee icant hears progessive re iacrordane wih de houseold (Gipy, noe at undform yte forall nab ideals” "Fi houchold exegonies le tng) were sigue from the est yas ofthe dynasty, and were 3 rough sesment bythe ofa of Bini of the wealth, property and sae of individual household 3° “Tit assessent was esd every thd yet in the yer preceding the Complaon of the howehold reste, on which ix was entered? Tee were nine extepores, che great bulk ofthe population fling ithe Sight and ath exegorien®” These cargoes ware of gst pcre int Howstl's Tanda obligations outside the base za cy aa a Bangin tena les Blow ‘iaitigpto te it, under eeraln condo: For example, ding the seventh century members of househols lelongig tothe rw lowest eategores who Tad served a iliamen Gicpbshand sho, ahough they bad romained table persons were rctical t contbute wile serving, were allowed to retain this Duviege afer being reid, although tneoretely they should have » i prepare inaetat ADMINISTRATION UNDER THE PANG sonic when hey were ken the ray regret? THe} we oy loa PS py gin ee Morrnes cre Emm seg © dt fom he od oft seventh cen Wa oT ogee FE of lowes ctor, witli ndand So ed ccmpon om ug and nh cont a nas en tates, ding the igh eSPTY doy ores ais in ca eaiy (van) we ae ton fom gin a nd ng DN SS ont emp Fd i). The umber of sch is eed con chat was brine uni aT sae ofthe poplin’ Motes eau NS® fost Leer men who were te only adult in Now foe enc ss ft evens woud te Bes ard 1 rane es ly tthe ein met ha edo camgton dig clap ol =n Se ore he pe eas in eee popaton SNE sre cence uring he ne od the Aco of es te ion of abn a oak prial oen lowe meme Akepes lees erat eB ry is wih ead oF with single dak mae ere, however that household aegis td ch Fe eyo the a yung system te ews reordn wil the Hour old grades. These I Te yuporan Ose apoons wot he four Fes een whch sa reve sory. Buti YON 1 i poblerhaspsaaboor server onfor) = cei burden onthe tax-paying poration ef das one ofthe sox complex Poaceae oan ct we SS ge rope vt he a he Onna af ih handy aS ST More Frere oa great confusion Batwo setae aor ogres eon oe al oS ‘Sart oscyon, sau which Mea ifomed? say oat ly gg farina non io Stor by any meatal of hem, ~ ——— sere performed loc. There were get numbers of uch dos we Pe hundreds of hounds and in any given are the ro re oe aagayrs wh vac reponse was rae high 6 aor scion for su a special dry, which was nommally made ‘athe bass of the Boul ar SS aeTTeaGy dui Tn person, Bu merely padan exemption Fee ceay oh yo or sas ea pets For Ui os eE9 Y aor TeRTy wee TNT | ‘axpapertceve 2 a aay ion anol | Se ord fam sincon fx mii seve” Thos ees ea one espe dra ct te he dent ob pron, et was undoes ae ime sem wan sped esaain engl SS Te 2 patnn edn, we comncis om bu 2 ae haps weed adage Ke yo a maou gon (cect “er pam epye™ Sen sgn oo cero ton cr mn eee Fe eer, ae orp of sel creat ane et yb pec profesional empye a ee cpr oc (i) 20 ee ep eplemenay ts ev oN ab eade ofall ee payments ia of pc dis wa 21 ee A ee at Tyas Toe a ek ge toa acne in the Tixpoe petod (42-50, Se te chime of ino tnton at ead Te ake te pment as couning for somethin EME Toerca often - : oe Soe fincoms tough of rene Hil REDE ttn crs known odes collected for at House rewaryi tracts ihe ar wee no peiged acpi arin het a Tre oats call Se eee onc down’ Lew 4 MOY HH; Het secs prove oil ali, amy fds, ec: ” \"* she cass no ine fo ya eat, bo se ays provi Poe ee na) every yeaa ait ey (at) fe Ce rik apr (wold see el ny lel fal sae ch ya 1 gir mpoation. During th Tone eid ea peeing wa ony Hoe THOT LES zl oe ahh agi EEE A 2B a efor on ofthe inh een oly 2s AW Se mol es weve fr chee tempor Dr ut The ttl reves wach vag to i a ge, nd Tae at a nly som ee one of eevee Fo She ww ung ae posit of he cerry Te clleton of aes in evo separate anal (Baath been practised during Tai-sung’s reigns he cont ‘Ruhumof he and levy and the geen sprout x. However the measure reer aulcation and simpleton eested by the angst reform GaSe considerable Tea of the many diferent aes which hod Frniouly Bee levied t diferent ses and even by diferent aos, TES de tapayer now had only two base labile, dhe household and Teoven bt of which were sss on is property an producive ee diy and werecallted fogeter a th mer when bewasLiky 1 best able o meet the demands ofthe tceolecor ° “The reform was aot however, rial designed to benef te tx- payer The eden of tes and tc callecson at spectcd ines aloo ‘epee et saving fo te authori, and it fsom the pl af. Beer sammie eifoaion char te reform wat of the reset importance, The commision Sets calor So ee a en ape eee See ee oe ted ere ener Be Ne nena nas cnton a a ee een Se eas ee Sea een So a eee oe sept cee peal ee arial ee ae ee ae ee eee ten wn sian ee are ones Se ie epee ee eee Scans a ee Bee ea ecaraes tices ee tee ate eee ail adiainieteaton, Ye SiseSeNeAT OF TK Tales, the equitable collection Gert te ot prodicne dens of acy and realoeabonal | “Gao nag mig one wih dal cng, as deere ‘Tecenal government, now devled upon prsial auodes, ‘Trcle Sa now nite be nerds in Ge coleron of tay a toy bd been inf for some two decades A further omprosie between te cons! ad provncal powers maybe seen fe the manner of digo of at fevense. alle a Income Of ovine wa vided ot heater, sax: lng wih as ent ‘nop or ill which maataned by he provineal governors 1ipveng and asiow wih eosin inthe prefect of gn ‘metal Ts The acannon the ight of ” the provinea govetnors to dispose of fed proportion ofthe revenue Feom te province, wile ia asued the czntal govecament of {ined income fom each province, The exal government was thus Sisured of ela ince from diet tweaton even from provines ‘itn wich they bad le real authority. The adoption ofthe quota system meant dat de es of taxation simiat ot ne Taig to another Although in acta pracsie rere Jad Deer TaMae Tod ax ates bere 78, these ha een the eet ‘tibeadniniation’s flere o ake account of the widespren changes fapopulation which flowed on An Lash’ ebelion, and there ad itay bon, n theory at et, wiveral ate fr each tx apcable ‘Gooughout the empl ‘This was ao Inger the cave under the ang hf ape, and bean posable ao guade tats in ascandance sth he peodutiy of diene gions.” Tle fore levy ese ed fers of rai a ad pre soul bec te ees Those forthe huseold levy were ase Tea ogh, sce there war an sctesboriage of ureny, the ox wat ‘a aormally elected in commodities in parila in cot) a Bad in eascbefore08 Some whoa inthe pat havelaid und si fon the importance of ie Ranga reform he Beginning of money Sener Car Thi oc sly stor he household bevy lndaiespetacranaast ca iar ax seosed in terms of ash ow Bs baton Kensl macy mation Ganea bork sessed ad iss fens oe) was ll sme contre inte fre temage os acer sufcent nor able enough To pide the base ‘ned Yor woatfon, and iris debatable wheter stones in ems Fatih nse caresey mae nye The hota Grace of 30 xprenly forbade the easton of aie cashbeyon the quis forthe ag end aol al her ws Sllandven 2 However in thecvent ds was rot eed elt {Esc aster of Canes aves On Bea OTe Toa autores (ory survived wih Tile cage Tabour esiceas etor term, sen ove ben allocated o he bass ‘Thiuschold eregoes. Inada, the gren prot ix ad the {Enc conse vo be levied se supplementary money 90 the tame ad which were fed in gai under the ld kv ‘Other surcharges and supplementary tes were also added 1 the Sousehold lev, the mort portan beng the iquor monopoly re" “These suplemensy cage ao scm ro fave Been levied on 2 ded woke dagen upon te howeholdeaegory,™ and dus bres rsp wih eae Th loge the lta of py lve and tnegar tpn: which bbad made it imponble fo the taxpayer during, Taltoung's eign vo be ‘certain of his total obligations. 2 : sacs ‘On horn By the nw sete achieved what Yad Been hoped. lathe fa yer of operason produced revene xed theo income fall ors 7 tng the poi dvd frome The cota goverment sth ete tempos to "iether mpl i: nnd tore te audoy of tera comnusd ental fae ‘wrens ry of the regularly ial ‘nforanaly,howets, the new em xan at mot ‘ushappy moment. The aeeasion of Te-tsung wss shortly followed by Serres anong te provi for OEP who tay wel fave mew toe ep ar Porrtine the wish these! le yey ne slough Bay ee ally-sappresset they plieed-a severe financial stain o prennn, SHER Ql no ae carn a pn we Skier 5p tt bese ere trie oF Bn “sans tng. The ew Sem aap evo sete down bebe was led wpon ce mje etl Tas i ote sedan of vol bens of smcpecy ato resetaBlshmen ofthe salt monopoly asa major source of revenue, “AU Rigas ave Heer wo HA Uc oie ered afer the fale ft Hopi ellos ena stong on Howser, Te-oungs ‘eign gradually decined into anaher_peiod of very weak cent ‘Sonya ie pom ch i edad een central government and the provinces under the diang-shud reform. | eave cece vey 1 Bea Gar at ie saa game SS pov pose cline Ti unleaded oi conan To conan es Geo! wal ce end of Te ‘Saati enper on Sea anal wean aed the prvices oth Yager ley Get map 8 pr) The en i SST Ba Ee eballog prov cake tee foe egal te fing and ew wee many pinpoint ricdby te provincal uote inecer of nga qa tn this satin the government fl Back om the wel-tred aber naire Tourer of vee, inte aon oF-sal-andofher sah | dies 7? Test administration recovered its former prestige and ppd iost ofthe nancial experts employed at cour, Even the Dennen of Publ Revenue which was nally oneeoed vith diet ‘Bazan became inoled in stius sale emporryexpdin's fora fund Lil was done wo reform the ang tine the fovenmen’ 3s powedes to eforeany- lo See ah conisealy peed Tora reform ofthe abuses which had Typen wes La Chi” Butoh his ers were very mach 0 ‘Bepolnrhe was vey soon replaced office y oters who were wing schemes for easing ands The base were in fit very conideble anomatsn te dring ofthe new lv The mor important fee ah wile and wa abject othe land levy, and co the supple Tovar gren sprout ng ia ale oclided fn the propery of “Billy escsng the household category, and vo fected ably co Fscadiey wel Thuyloup ceafopon ottawa an mean sre eon of tt peasanuy hose st ands ill, lexpara Base jance on reve levied fom Tort more than ther far sare of the ax burden Simul, alough {event rwepe away the od Uaicton Between esi mative Fowl and seer, making all equally Hable for tration the Selection of pessoas fae nhoue secs siz go-heeof any ve eset Housel” Ae a esl i became advantageous to seule Say Hom one s-pte ace ep To void code Tain. “Glove seo than thee ful drafng the pee sje was the sale fective macinery to keep tbe asesments ot Sok ortho ed Gnd eves Tne caning ecunsancen In thogy ie cans of Honshols wav il xed ‘hind year under the ld Statute, thee ite doubt tat this was tcldom done, although edit indsting upon ft were ised in 78, Bont Sigh and #15 We tea of merous cases where eal fas proceeding ther new pons found that clasifeaton bad bee tegen one ese for ae mucha weny ears” Such neglect Coal ead wo considerable hardp, A fal who had been wealthy {yoy and given a high tx ass woul snub a poy || bese assis pss lr even hey had fallen on hard dimes, tn many ces hi ony recur was to Sigh in which ee thee SBEoUi rea resend) ong te oer fala te Ee; emuing an alzoone eer of ae Shs pre lead 1 wholesale migeaton."-ATTer i became lear a Ue reintro> | (Eton of ie temi retain of hosts ws inp the govrenr temp ara la rer of nce ptod to dye yan tis wu no wove acc nd the pele teed amslved in these of song cen! contel ve he teivies of lol oii “Aneuly dea statin soe wither oth nd ery The lee weal in pen of elvate ie ected in 73. As tne ee ofthe nocancaon of household ower, fetal cts le wo hep tack of changes of owner sod in may Insane and cage hands whe he spony or pyiag the iad ley remained th he gil owner Byte ins eay, deren in soe tes the oners of ret xtes were ying inn ley on only 2 90 por oof th ad "Ano poucy node acer operons. Aire ond Gevaveror mot ind begs aa lol Seca Car pom, ‘Sng Sea eso of an ogi a Cao a etemetaie, Scan aitartindr we nang er (Grier coat a tet ages Te woe it on och txcexempdon, but ks nt ct preiely wha the psd wari the taiy yor of tpg Tn an et cers dat crempon ‘Sod tie for ve years afer wh the lnd weld be seed to Pence sae of he Val quot of he dry. Ths pbs ce eaten’ of es ween amar fort lulsdminsraton, The quay loa ofc one te eed gs isp via reser oT te eso vide oot tna taconite oto awed ee a Gin By eco ein aay thea quota Bing lve witout pecs of egy, on a sal ‘tno of tow tena TAR Ton, wie Te os oft Bisa wee sitet wo eprint bands of the lol sub-buraucncy. Thre wat very le thatthe eal “5 \ \ wed x government could Go 1 remedy ths state ofa, for eve aie he ‘pry reowery of eral powe ia Hsetsing egy lou {ermal auorty owe he provinces was strengthened, diet Stony owe the elostures and counts renined wea Incas of obo arp, te bx te goverment wa able odo wanton to reallocate he tx quan Sometime nes were {Bneutd umng te fects laa gle province, and sch Srevenamong clans wine county. Insp fe meses, Stay arcs al enormous ane of tation, and sich tear aed the quota duc for pac of eaptal rather thn he sae a ee spl id byte nsdn of he ee et hice hana, Vane tei ees clean wre espn serch pce Tas diet ar erst ett { 7 gus in moray tw In van he ese Lean esata peda siow nan ech Re hr oy oe tm pe oS Ek only ss ing pied ton hep Pera eee arcat a Re faleens be sed Spl cry ony br teed wis iw rym pe orate dol) sce hed pcre Pee ecard by spent ot Pee ie emg api ence aad a sacra rece enfin en ats wine hers dn nando Pisa eeprom oe [ra trict eke Sal ena qual doom ee debe yee tne nee ok a ended eri dette seal oe he pvc psn pre eae cee Tran Tr A Sd axe, tn he mony se end cos nese ea el onpopieeely el ely pt Sry begets tanedeeal a bee alae aa Seer ee pag many worn echoes casemate ee a ee a cies aes a ee ican aca mets 6 fe the ec of dato. By 20 wa ested abe aad sh pail in lk fad ince felld over de pce a sae fs The govenmers ofthe i, que cone, sa ie prolen a staal part ager ol face song ofan hirano del wth is ne dicsed bob SE lone sim” ita sr ofeatmodisr wed ogee vit meng Intoperesaiagan 51 olla were promelgued orig tc we cP oncy ance tng in x pyment ad hos de ne eae oe com intl tansetorns Howees beam lara sintulbscsons ould or meet the ey ae pad answer seme tee preted avin the cilen of tue nd Inti the Ae of Grind on tea of Murty oo that iol be dove Untonmaty, ts ots eeae e basset verre ino compo tee Ine ee ‘int poied os fom dens payne inca oh had ent combo for nc gre raga mney) ‘thus left the basic problem unsolved. _ " vine owe, fier fot deny saaon wos ee an he ‘geal wy i wa ei ed fae the wer bert weer Tap sae Te ae, of secesment of teu ad nd en he ned he ‘ealocation ota teeta guru Dut esol ee {ea nin gen dia ne den noel Ba termes sable Tsetse about dhe empice rm BDA ste then itd eer aw ainincave ificas, and brought ito ing 2 vse new problem i tation withthe cazeney. The governments of the le eighth and xia tues were not powedul enough to ensue equitable enforcement ‘of the system in the provinces and is statesmen did nor grap the fall implicaons of ssesing tation in money tery. Nevers the reform did provide the central government with a viable means of rasing direc tation, and alsiough they wee powerle 10 set sgn provinws which perstenly defaulted in paymens dhe ovement deve evenue tough the teal them ding the reign of Te tung to reese ver marl ofthe empire and to protong the dymsiy fr Enury and more, Moreover, he reform represents a ery impor ep in fancl policy, by irae moaey-asesied progres Stor ar bask Torn oa, an Dy ebbing system whi Sad Tos URES By Aas and ga in aver oes hl STATE MONOPOLIES AND TAXES ON TRADE Wen, in the confsed period immediately flowing the oureak of An Li-shan's rebellion, the amiiseation was feed with the ned f ew souret of revenue to rake good the enormous lose of nes fro a the fl of Cirang-an and t0 replace the fcome normaly sono lye Sac production ws ing ce dry actnngigeaes o a Salleh cate ena wes weer 8 Seta ars a ply od pS rhng Bem he ‘ °

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