太平天国前江南州县田赋制度与实践——基于《赋役全书》《金沙纪略》的考察

A Study of Discrepancies between Official Regulation and Actual Practice of Collecting the Land Tax in Jiangnan's Counties before 1853

清代田赋均由知县负责征收。太平天国前,江南州县田赋征收的实际操作与官方制度的规定存在显著差距,有必要对州县田赋征收运作进行实证研究。江南州县的《赋役全书》是研究田赋的核心文献。《金沙纪略》记录了咸丰二年(1852)知县吴煦在金坛县办理田赋征收的全部过程,是一份罕见的第一手材料。本文利用金坛县《赋役全书》与《金沙纪略》进行对照研究,对咸丰二年金坛县各种土地的额征、捏灾缓征、应征、浮收、实征以及征收到的银米之各种用途作了详细的计算和估算。

In the Qing Dynasty,district magistrates were responsible of collecting the land tax.Before 1853,in Jiangnan's counties,there was a significant discrepancy between official regulation and practice of collecting the land tax.A comprehensive study of actual practice of collecting the land tax is needed.The key document of land taxation is The Complete Books of Taxes and Labor Services.In 1852,as the magistrate,Wu Xu was in charge of collecting the land tax of Jintan County.He wrote private notes about the collect of the land tax in a document with the title of Jinshajilue.After careful examination of the Complete Books of Taxes and Labor Services of Jintan County and of the document Jinshajilue,the author of the article is able to write the first comprehensive case study of collecting the land tax at county level in Jiangnan before 1853.