明中后期州县田赋征收中的头役佥派

The Corvee Leader Assignment in the Land Tax Collection of Prefectures and Counties in the Middle and Late Ming Dynasty

明中后期州县田赋征收中的收头和柜头,是条鞭法推行后税银官收“自封投柜”过程中的主要执行人和实际操控者。头役从最初的看柜收银到拥有催科、倾锭、解运,甚至包征包赔等,功能不断拓展,几乎覆盖了税银“官收官解”的整个流程,头役也成为赋役领域官民之间的代理人。头役佥派之制施行之初,有效地减轻了粮长里甲侵吞之弊,然法久弊生,头役对国家财政和基层社会均产生了消极影响。佥派头役收掌税银之法,也是赋役制度在社会发展过程中不断调适的结果,从明代源于民间的歇家包揽钱粮,到清代出自官府的书差包征田赋,明后期的佥派头役正处于过渡环节,是官府借民间力量对社会控制的方式之一。在基层社会各项赋役征派的实际运作中,头役发挥着不容忽视的作用。

In the middle and late Ming Dynasty,the collection leader and guard cabinet leader in the land tax collection of the pre⁃fectures and counties were the main executors and actual controllers in the process of“self sealing and putting into the cabinet”of the official tax collection after the implementation of the“One Lash Method”.The initial function of the corvee leader was to guard the cabi⁃net and collect silver.It developed into a function of urging tax collection,casting silver ingots,transportation,and even undertaking the whole thing for tax collection and compensation.Its functions were expanded continuously,almost covering the whole process of“of⁃ficial collection and transportation”of tax silver.The corvee leader also became an agent between officials and people in the field of tax⁃ation and service.At the beginning of the implementation of this system,it effectively alleviated the misappropriation of the Liangzhang and Lijia.However,the long implementation of the laws and regulations also produced many drawbacks in all aspects of land tax collec⁃tion,which had a negative impact on the national finance and grass-roots society.The prefectures and counties selected and dispatched the corvee leader to collect and take charge of tax silver,which was the result of the continuous adjustment of the tax and servitude sys⁃tem in the process of social development.From Xiejia,which originated from the folk in the Ming Dynasty,collecting money and grain,to the government officials who collected land taxes in the Qing Dynasty,selecting and dispatching the corvee leader to collect tax and silver was in a transitional phase in the development process.It was a way for the government to effectively control the society through the folk forces.In the actual operation of various taxes,corvees and levies in the grass-roots society,the corvee leader played a role that cannot be ignored.