知识、册籍、组织:19世纪60年代苏南田赋征收体系的重建

Knowledges,Archives and Organizations:The Rebuilt of Land-tax System in South Jiangsu,1860s

经过一条鞭法之后的一系列赋役改革,清代前期苏南地区形成了总书、图差、里书构成的三级税粮催征体系。这一组织体系负责编纂赋役册籍,掌握有关赋役制度的知识,实际上主导着州县层级的田赋征收。这种制度运行成为地方政治的核心议题,也蕴含着一系列社会矛盾。太平天国运动中,战争造成了税粮催征体系的人员死亡与册籍流散,也刺激了社会矛盾的爆发,苏南的税粮催征组织陷入瘫痪。太平天国战后,李鸿章、冯桂芬等人推动减赋,随后丁日昌主政期间,着力于恢复地方社会秩序。这一过程中,税粮催征体系日渐活跃,重建赋役册籍,重新吸纳战前的赋役制度知识,成为这一时期地方政治的特征。由税粮催征体系引发的社会矛盾也重新成为地方政治的议题。

After a series of taxation reforms following the single-whip reform,an informal system of land-tax collection consisting of the chief clerk,clerks of tu,and bookkeepers in villages was formed in Jiangnan in the early Qing Dynasty.The system had the knowledge of the land-tax and tribute collecting,and responsible for compiling the tax accounting books,meanwhile dominated the collection of land-tax of the local governments.The operation of this system became a central issue in local politics,and contained a series of social conflicts.During the Tai-ping tian-guo movement,the war stimulated the outbreak of social conflicts,and then caused the death of those clerks,and the dispersal of the registration and accounting books.The land-tax system in Jiangnan were broken.After the Tai-ping War,Li Hongzhang,Feng Guifen and others led a reform for a reduction in land-tax,followed by Ding Richang's administration,which focused on restoring local social order.During this process,the land-tax system was re-built,and the reconstruction of the land-tax registration and accounting books and the re-applying of the knowledge of the land-tax system before the war became the significant issues of local politics in this period.The social conflicts caused by the land-tax became a topic of local politics again.