走马楼吴简中的限米与屯田

The Xian-mi Tax and Tun-tian Reflected from Wu Slips of Zoumalou

走马楼吴简中的吴国屯田资料表明,吴国的普通民户拥有自己的私田或佃种官田,并向官府缴纳税米、租米、布、钱等租税。诸如卫士、邮卒、传卒等常备兵种,没有土地或只有很少土地的金民、士等手工业者,在外地求学的贫苦书生(私学),以及因流亡而丧失原有田宅后又重新附籍的农民(还民),则被官府组织起来从事军屯或民屯。他们被免除部分赋税和徭役而缴纳限米。屯田者所缴纳的限米远远高于普通民户耕种自己的私田或佃种官田所缴纳的各项土地租税的总和。

In Three-kingdom period,the ordinary families of Wu worked on their own land or rent state-owned land,and paid land taxes such as rice,cloth and money.There were some others such as guardsmen,postmen,handicraftsmen,the poor scholars who left their native place to study,and some returned peasants who had lost their land after escaped from their hometown,who were systemized to open up wasteland,grow food grain and pay xian-mi tax while remitted some other taxes and labors.The xian-mi tax was far more than the land taxes paid by ordinary families.