元代的采金、金课与淘金户计

Mining Gold,Gold Tax,and Gold-diggers in Yuan Dynasty

元代在金的生产和征课方面与宋代有很大不同。元初以入场服役的劳役制生产形式为主,有专门的专业世袭户计,后逐渐向听民自行淘采,由地方官府依每岁征粮例,照元额征纳的形式过渡。元代金的产地大大超过宋代,金课也比宋代高很多,但由于相当一部分矿冶户计只是在减免租赋杂役的情况下,向官府虚输矿课,并不真正从事矿冶业生产,即使在从事淘采生产的金户中,随着岁额的提高或矿脉的枯竭,“用钞买金以办官课”的情况也日益普遍,所以元代矿冶淘采业的纳课数并不真实反映实际生产量。值得注意的是云南开始成为矿冶业的新亮点。

The production of gold and its tax revenue in Yuan Dynasty is quite different from those irr Ming Dynasty. In the early Yuan Dynasty, the labour system takes the form of working in the work site, and there are specialized gold-diggers. Later, the gold-diggers are allowed to mine gold by themselves, and the local authorities impose its tax yearly. The places of producing gold and gold tax are a lot more than those in the previous dynasty. However, some gold-diggers pay their tax under the condition of reduction of taxation, but not engage in producing gold. Thus, the amount of gold tax revenue does not reflect its real outout. It is worth mentioning that gold mining in Yunnan is the new phenomenon.