清代泰山碧霞祠香钱征收制度考

Examination on Mount Tai Bixia Temple Incense Money Collection System in Qing Dynasty

泰山碧霞祠香钱是明清泰山香税征收中的重要项目之一,清代入山香税废止后,碧霞香钱并未停征。新见乾隆朝山东巡抚法敏题本中涉及其时议定之碧霞香钱管理制度,规定由泰安道纪司主持对钱物的查点存贮,所得资金留作修葺祠庙、山路费用。至乾隆三十三年(1768)因发生碧霞祠渗漏事件,香钱查检收贮使用权均重被收归官府,此制一直延续至民国中期方告停止。

Taishan Bixia Temple incense money is one of the important items in the collection of Mount Tai incense tax in the Ming and Qing Dynasties,and after the abolition of the mountain incense tax in the Qing Dynasty,the collection of Bixia incense money has not stopped.The inscription of the Qianlong Dynasty Shandong Governor Fa Min deals with the management system of Bixia Xiangxiang money agreed upon at that time,stipulating that the Tai'an Daoji Department shall preside over the investigation and storage of money and goods,and the funds obtained shall be retained for the repair of ancestral temples and mountain roads.In the thirty-third year of Qianlong(1768),due to the leakage of the Bixia Temple,the right to inspect,store,and use incense money was reverted to the official government,and this system continued until the middle of the Republic of China was stopped.