《蜃楼志》海关史料考辨

A Textual Research on the Customs Historical Data in Mirage Records

本文对《蜃楼志》中所存的海关史料做了考辨,分为《蜃楼志》与清中期海关行政、税收制度辨释、《蜃楼志》中粤海关对行商的勒索及所加罪名考辨、《蜃楼志》中所描绘的洋行生活、洋商形象及出路辨释,这对于重新评估这部小说的海关史料甚至文学价值有重要的价值。

This paper makes a textual research on the customs historical data stored in Mirage Records, including the customs administrative and tax systems in the mid - Qing Dynasty, the extortion and charges by the Guangdong Customs, and the life of foreign firms, the image of foreign businessmen and the way out depicted in the book. This study is of important significance for the reevaluation of the customs historical data and its literary value.