New Progress in the Study of Property Right System and Tax Service System

2022-12-26

New progress in the study of property right system and taxation system - Lanxi Fish Scale Atlas Collection (250 volumes in total), co edited by Cao Shuji (professor of Sanjiang University), Hu Tieqiu, Li Yimin and Zhang Yongquan of Zhejiang Normal University, was officially published, which is a major event in the field of historical research. For a long time, we only heard about the fish scale atlas of Lanxi, but we didn't see it personally, let alone study it. The publication of this book has injected a new spring into the study of Chinese economic history. A few years ago, when the project was opened, Professor Hu Tieqiu invited me to attend the opening report meeting. After browsing a batch of fish scale atlases in Lanxi County that will be sorted out at the meeting, in addition to sighing at the size of the atlas, I also had a little doubt: sorting may be complicated but not difficult, but does this batch of materials really have research value? In the more than ten years of collecting and sorting out contract documents, we have seen many fish scale atlases in the late Ming and early Qing dynasties or the early Qing dynasties. What is the breakthrough of this research? In fact, except for the pioneering research of He Bingdi, Zhao Gang, Luan Chengxian and other famous predecessors, few scholars have followed up in recent decades. So, can the research of this project break through the dilemma? I remember that Professor Hu Tieqiu said again at that time that the 746 "Tongzhi Lanxi Fish Scale Illustrated Books" that remain today were mixed with a number of "slips", which may be the breakthrough. At that time, his research had not been carried out, and the discussion could not be in-depth. I was also skeptical. Several years have passed. Looking back, this batch of "slips" and a large number of "annotations" found later are really one of the breakthrough points. 746 Tongzhi Lanxi Fish Scale Atlas contains about 80000 "annotations". The so-called "annotation" means that after receiving the property right change report of each plot in the county, the county company will find the field in the fish scale atlas and write a description in the blank of the atlas. This is called "annotation". After reading the 70000 word "Preface" and several published research papers of the book, and carefully studying the annotations in the 15 volumes of Lanxi Fish Scale Atlas, which were published as samples, it is not difficult to find that the contents of the annotations are not only rich, but also unique. These rich and unique annotations promote the in-depth study of property rights system and taxation system at the county level. Based on this kind of annotation, Professor Hu Tieqiu and his research team solved a number of major problems related to the taxation system and the land ownership system. For example, with regard to land reporting, Yidu Bafanggang Zi No. 303 was annotated with "Verify the deed and give the voucher", indicating that the voucher is the land ownership voucher issued to the business owner after reporting, that is, the business owner can report according to the "deed". As for the determination of the land area, Yidu Sanfangli Zi No.48 has a note recording: "The old map is attached. The plot is 558 steps and a quarter of a percent. It is converted into two mu and a quarter and a quarter of a percent. The old non Zi No.200 reads No. 5. The land is named Tianfu Mountain." It shows that the area in the old book can be the standard for business owners to declare. In most areas in the south, from the Hongwu period to the middle of the Ming Dynasty, the land reported had been changed around the amount of Hongwu Yuan until the Qingzhang of Wanli, when the farmland in each county had a large range

Edit:sishi    Responsible editor:xingyong

Source:https://epaper.gmw.cn/gmrb/html/

Special statement: if the pictures and texts reproduced or quoted on this site infringe your legitimate rights and interests, please contact this site, and this site will correct and delete them in time. For copyright issues and website cooperation, please contact through outlook new era email:lwxsd@liaowanghn.com

Return to list

Recommended Reading Change it

Links

Submission mailbox:lwxsd@liaowanghn.com Tel:020-817896455

粤ICP备19140089号 Copyright © 2019 by www.lwxsd.com.all rights reserved

>