宋朝乡村催税人的演变——兼论明代粮长的起源

The Evolution of Rural Tax Man in the Song Dynasty——On the Origin of Liangzhang in the Ming Dynasty

明代粮长起源于宋朝的催税人,北宋前期为由乡村上户充当的里正衙前,中期改为户长,后期为甲头或大保长。南宋前后和各地实行不同制度,同时出现了税长和苗长,是为明代粮长的滥觞。

Liangzhang in Ming Dynasty originated from the tax man in the Song Dynasty.In the early period of Northern Song Dynasty a rich rural family was as Li Zhengya,then changed into Huzhang,and later changed into Jiatou or Da Baozhang.Before and after the Southern Song Dynasty different tax systems were implemented in different places,the head of tax and Miaozhang appeared at the same time,who were the origin of Liangzhang in Ming Dynasty.