清代中期九江关的时船料银及粮食流通

Tax Paid in Silver for Grain and Groceries Ships in Jiujiang Clearance in Mid-Qing Dynasty and Grain Circulation

九江关是长江流域重要的流通枢纽,也是中、上游粮食输往江浙的必经关口。该关的税收在乾隆前期有三四十万两,乾隆后期达到六七十万两的最高水平;嘉道以来稳定在五六十万两,其税收虽不及乾隆后期,仍然远高于乾隆前期的税收水平。嘉庆九年至道光三十年共48届关期中,九江关有39个年分征收时船料银22万两以上,其中有20个年分达30万两或以上。以船料银占比估算乾隆后期的平均时船料银数在34万~38万两间。嘉道时期九江关时船料银较乾隆后期有所削减,但仍超过了乾隆前期水平。嘉道时期,江北频繁发生灾歉,在江西、湖南收成较好时有大量粮食运往灾区,九江关所征船料银便会较为丰足。

Jiujiang Clearance was an important circulation hub in the Yangtze River Basin,and it was also where grain had to go through from the middle and upper reaches of the Yangtse to Jiangsu and Zhejiang Provinces.The tax revenue of this Clearance was from 300,000 to 400,000 taels in the early Qianlong Period and reached the highest level of 600,000 to 700,000 taels in the late Qianlong Period.In the Jiaqing and Daoguang Period it was stable between 500,000 and 600,000 taels.Although it was lower than that of the late Qianlong Period,it was still far higher than that of the early Qianlong Period.During the 48 tax sessions from Jiaqing's nine years to Daoguang's thirty years,Jiujiang Tax Clearance collected grain and groceries ship tax annually more than 220,000 taels in 39 years,of which 20 years reached 300,000 taels or more.According to the proportion of ship tax paid in silver,it is estimated that the average amount of grain and groceries ship tax in silver is 340,000~380,000 taels in the late Qianlong Period.During the Jiaqing and Daoguang Period,crop failures occurred frequently North of the Yangtze.When the harvest in Jiangxi and Hunan Provinces was good,a large amount of grain was transported to the stricken areas,and the ship tax paid in silver collected by Jiujiang would be more abundant.