元代朱钞考论——以黑水城文书为据

Research on the Official Receipt in the Yuan Dynasty——Based on Documents Discovered in Khara-Khoto

元代朱钞作为官府仓库出具的收纳凭证,分为纳获实物和纳获钱钞两类范式,构成要件包括纳获仓库、版籍、交纳人姓名、交纳年份、交纳项目和数量总计、子项目和对应数量、出具时间、官吏签押和格式条款,铃盖朱印生效。根据适用领域之别,朱钞具备田税差役完结凭证、货引申请凭证、管押货物完备凭证或纳栗补官凭证等法律属性。与之相对的白帖则非经正式程序、不具合法要件,成为官吏上下其手、侵渔钱粮之媒介,实乃元代仓库管理之瘤疾。

As storage vouchers issued by government warehouse,the official receipt in Yuan Dynasty is divided into two paradigms:receiving physical items and receiving paper currency.The constituent elements include the receiving warehouse,native place,name of the deliver,tax payment year,total delivery items and quantities,sub items and corresponding quantities,issuance time,official signature,and format terms,which come into effect with the stamp.According to the applicable fields,official receipt possesses legal attributes such as a land tax duty completion certificate,a cargo citation application certificate,a complete certificate for custody of goods,or a certificate for buying officials with grain.On the other hand,blank note is a income and expenditure voucher without formal procedures and legal requirements,and is a means for official embezzlement of corrupt warehouse property,which is actually a chronic problem in warehouse management during the Yuan Dynasty.