祭业、董事、粮户:康乾时期苏州《潮州会馆记》新证

New Evidence of the Inscription of the Chaozhou Hall in Suzhou during Kangxi and Qianlong Periods

本文详细分析苏州《潮州会馆记》碑文所载会馆祭业内容,认为康乾时期潮商从扩建会馆与置买商铺两方面购置祭业,这些祭业选址阊门外地值千金的商业繁华区,颇见潮商投资房产的长远眼光。然而乾隆时期最有价值祭业契券遗失一事揭示出会馆祭业管理不为人知的复杂内幕。潮阳人武进士马登云出任董事,当与清理整顿会馆祭业有关。通过省、府、县三级地方官府的立案运作以及镌刻碑文,会馆重新确立全部祭业的所有权,解决了祭业流失危机。《潮州会馆记》还表明,除京师潮州新馆祭业外,其余17项祭业完纳漕粮,统一由粮户万世荣承担,万世荣并非具指某一潮商,而是潮商立足苏州开立户籍的虚拟粮户名字,它不仅完纳漕粮,也是苏州潮州会馆众商共用的合法户籍身份。会馆借助乾隆三十五年(1力0)吴县清丈及花户重新造册之机,调整为两类漕粮完纳模式,揭示了清代苏州潮州会馆祭业的户籍登记与漕粮管理机制。

This article discusses the inscription on a tablet of the hall of Chaozhou in Suzhou during Kangxi and Qianlong period. The merchants of Chaozhou built the hall of Chaozhou in Suzhou in Kangxi period. They bought shops as Sacrifices where were in the business district of Suzhou. Ma Dengyun, who acted as chairman of the hall, exploited skillfully political advantages in the relationship with Kangxi emperor. It was an easier way to control the property of the hall of Chaozhou which registered for a household register, and also a proof of social identity of Chaozhou merchants.