大庾岭路与清代南雄州之虚粮

Dayu Mountain Road and the Determination of the Land Tax in Qing Dynasty Nanxiong

清代的赋税“原额”与明代“万历原额”之间具有特别的承继关系,本文以大庾岭路所经之南雄地区为对象,考察清代原额在一个特定的地方、受到交通要道影响之后所出现的模式,藉此展现“万历原额”演变成清代“原额”的具体情形,以探讨国家赋税制度与基层地方历史的互动,以及在赋税问题上地方社会与国家的对话过程。

The tax quota of Qing dynasty had a special inherited connection with the tax quota affixed during the Ming emperor Wanli＇ s reign. Focusing on the taxation system and local administration, this paper is a case study of Nanxiong, in Guangdong province which was located near the Dayu Mountain Road, a significant transportation artery during Ming and Qing dynasties. The author demonstrates that diverse concept of tax quota was affected by locality and transportation routes. Through a detailed account of the process of taxation and local history, this article reveals interconnections between local society and the state.