清代吉林厅木税初探

Preliminary Study on Timber Tax of Jilin Department in Qing Dynasty

清代吉林地区木植资源丰富,木税的征收一直受到地方政府的重视。自乾隆十二年(1747)吉林厅设置至光绪初年,吉林厅木税的征收向由吉林理事同知负责。为了保证地方财政收入,吉林厅先于同治四年(1865)提升了木税征收定额,后于光绪四年(1878)进行了木税改革。两方面的举措在一定程度上缓解了清末吉林地区财政紧张的情况。

In the Qing Dynasty,the Jilin area was rich in wood planting resources,and the collection of timber tax had been attached great importance by the local government.From the twelfth year of Qianlong(1747),when the Jilin Hall was set up until the early years of Guangxu,the Jilin Council member Tongzhi was responsible for collecting the timber tax.In order to ensure the local fiscal revenue,the Jilin Department raised the quota of the timber tax before the fourth year of Tongzhi(1865),and then reformed the timber tax in the fourth year of Guangxu(1878).The two measures to a certain extent eased the fiscal tension in Jilin area in the late Qing Dynasty.