| | 賦稅中: |
|
| |
|
| | 賦稅中: |
齊高帝初，竟陵王子良上表曰：「宋文帝元嘉中，皆責成郡縣，孝武徵求急速，以郡縣遲緩，始遣臺使，自此公役勞擾。凡此輩使人，既非詳慎，貪險崎嶇，以求此役。朝辭禁門，情態即異，暮宿村縣，威福便行，驅迫郵傳，侮折守宰。瞻郭睹境，飛下嚴符，但稱行臺，未明所督，攝總曹署，震驚郡邑。深村遠里，俄刻十催。或尺布之逋，曲以當匹；百錢餘稅，且增為千。誑云質作尚方，寄繫東冶。百姓駭迫，不堪其命。恣意贓賄，無人敢言。貧薄禮輕，即生謗讟。愚謂凡諸檢課，宜停遣使，明下符旨，審定期限，如有違越，隨事糾坐，則政有恆典，人無怨咨。」子良又啟曰：「今所在穀價雖和，室家飢嗛，縑纊雖賤，駢門裸質。而守宰務在裒刻，圍桑品屋，以准貲課。致令斬樹發瓦，以充重賦，破人敗產，要利一時。東郡使人，年無常限，郡縣相承，准令上直。每至州臺使命，切求縣急，乃有畏失嚴期，自殘軀命，亦有斬絕手足，以避徭役。守長不務先富人，而唯言益國，豈有人貧於下而國富於上耶？又泉鑄歲遠，類多翦鑿，江東大錢，十不一在。公家所受，必須輪郭。遂買本一千，加子七百，猶求請無地。且錢布相半，為制永久，或聞長宰須令輸錢，進違舊科，退容姦利，欲人康泰，豈可得乎！」又啟曰：「諸賦稅所應納錢，不限大小，但令所在兼折布帛，若雜物是軍國所須者，聽隨價准直，不必盡令送錢。於公不虧其用，在私實荷其渥。昔晉氏初遷，江左草刱，絹布所直，十倍於今。賦調多少，因時增減。永初中，官布一匹，直錢一千，而人所輸，聽為九百。漸及元嘉，物價轉賤，私貨則匹直六百，官受則匹准五百。所以每欲優人，必為降落。今入官好布，匹下百餘，其四人所送者，猶依舊制。昔為刻上，今為刻下，甿庶空儉，豈不由之。救人拯弊，莫過減賦。略其目前小利，取其長久大益，無患人貲不殷，國用不阜也。」 |
| | In the early years of Emperor Gao of Qi, Prince Ziliang of Jingling submitted a memorial stating: "During the Yuanjia period of Emperor Wen of Song, all matters were entrusted to the prefectures and counties. However, Emperor Xiaowu demanded urgent collection, and because the prefectures and counties acted slowly, he first dispatched officials from the imperial court (tai shi). From then on, public duties became burdensome and disruptive." All these types of officials sent out were neither careful nor prudent; they were greedy, reckless, and took advantage of the difficult terrain to pursue such duties. In the morning, upon leaving the palace gates, their demeanor was already different; by nightfall, when staying in villages or counties, they would immediately exercise arbitrary power and authority. They forced postal stations to serve them and insulted and humiliated local officials. Upon seeing the city walls or borders, they would hastily issue stern orders; merely claiming to represent the imperial court (xing tai), without clarifying what they were supervising, they took charge of all departments and offices, causing alarm in the prefectures and counties. Even remote villages far from the city would receive ten urgent orders within a short time. Sometimes, even a small debt of a foot of cloth was exaggerated to be counted as one bolt; a tax of more than 100 coins would arbitrarily be increased to 1,000. They deceived people by claiming that the seized goods were to be sent to Shangfang (the imperial workshop) and detained in Dongye. The common people, terrified and pressured, could no longer bear their suffering. They indulged in corruption and bribery, with no one daring to speak out. Even if the poor offered meager gifts or showed slight courtesy, they would still face accusations and criticism. I suggest that for all such inspections and levies, it would be better to stop sending officials. Instead, clearly issue imperial orders and set definite deadlines; if there are any violations or overstepping, deal with them accordingly as they arise. In this way, governance will follow a consistent standard, and the people will have no complaints." Prince Ziliang also submitted another memorial stating: "Now, although grain prices in all regions appear stable, families are still suffering from hunger and dissatisfaction. Though silk and furs may be cheap, people at the gates stand barefoot and in rags. Yet local officials are obsessed with extracting more taxes, estimating property by surrounding mulberry trees and assessing houses to determine the tax burden. This has led people to cut down trees and tear off roof tiles in order to meet heavy levies, destroying homes and ruining property for the sake of temporary profit. The officials sent from the eastern commandery serve without fixed terms; prefectures and counties pass this responsibility on, following orders to provide them with accommodations. Whenever officials from the state or imperial court missions arrive and urgently demand action, some fear missing strict deadlines so much that they harm their own bodies in desperation. Others even cut off their hands or feet to avoid corvée labor. Local officials do not strive first to enrich the people, but only speak of benefiting the state. How can a country be rich above when its people are poor below? Moreover, coin minting has been far less frequent in recent years; most coins have been clipped or cut. In the eastern regions of the Yangtze, large coins are now rare—ten out of ten no longer exist. The government requires that all received coins must be intact and complete in shape. Thus, for every 1,000 cash originally owned, people had to add another 700 as interest, yet still found no place where they could make the payment. Furthermore, the regulation that coins and cloth should be accepted equally has been in place for a long time. Some have heard of local officials demanding only coin payments, which violates established rules and opens the door to corruption. How can one hope for peace and prosperity under such circumstances!" He also submitted: "Regarding the money that should be paid as taxes, regardless of its amount, it is sufficient to allow local authorities to accept cloth or silk in addition. If other goods are needed by the military or state, they may be accepted according to their value; there is no need to require all payments to be made solely in coin." This would not deprive the government of its needs, and for individuals it would truly be a great relief. In the early days when the Jin dynasty relocated to the south, the Jiangzuo region was in its initial stages of development; at that time, silk and cloth were worth ten times what they are today. The amount of taxes and levies collected varied according to the circumstances of each era. During the Yongchu period, one bolt of official cloth was valued at 1,000 coins, yet people were allowed to pay only 900. By the Yuanjia period, prices had gradually declined; privately traded cloth was worth 600 coins per bolt, while the government accepted it at a rate of 500 per bolt. Therefore, whenever there was an intention to benefit the people, adjustments were made by lowering the rates. Now, high-quality cloth submitted to the government is valued at less than 100 coins per bolt; yet for what four people submit together, they are still required to follow the old regulations. What was once an excessive demand from above is now an oppressive burden on the people; the common folk's poverty and hardship surely stem from this. To save the people and correct abuses, nothing surpasses reducing taxes. Neglecting small immediate gains in favor of long-term benefits will ensure that the people's wealth grows and state resources become abundant."
|
| | 賦稅中: |
武帝時，豫章王嶷上表曰：「宋氏以來，州郡秩俸及雜供給，多隨土所出，無有定准。夫理在夙均，政由一典。伏尋郡縣長尉俸祿之制，雖有定科，而其餘資給，復由風俗，東北異源，西南各序，習以為常，因而弗變。順之則固匪通規，澄之則靡不入罪。豈約法明章，先令後刑之謂也。臣謂宜使所在，各條件公田秩俸迎送舊典之外，守宰相承，有何供課。尚書精加勘覆，務存優衷，事在可通，隨宜頒下，四方永為恆制。」帝從之。 |
| | During the reign of Emperor Wu, Prince Yi of Yuzhang submitted a memorial stating: "Since the Song dynasty, salaries and various supplies for state officials have largely depended on local produce, with no fixed standard. The principle of governance lies in early fairness, and political order depends on a single established system. I have examined the system of salaries for local officials; although there are established regulations, other forms of support depend on local customs. In the northeast and southwest regions, these vary greatly, differing in origin and order. These differences have become customary and remain unchanged over time. To follow this situation is to violate established norms; to clarify it would mean that no one could avoid being accused of a crime. This certainly does not conform to the principle of clear laws and regulations, where commands are given before punishment is applied. I suggest that all localities should clearly list the public land, salaries, and expenses for official hospitality beyond established regulations. Local officials who succeed each other in office—what additional levies do they impose? The Ministry of Rites should carefully examine and verify these matters, ensuring that the intent to show leniency is preserved. If a matter can be resolved reasonably, it should be addressed appropriately and issued accordingly, becoming an enduring regulation for all regions." The emperor followed his suggestion.
|
| | 賦稅中: |
自東晉寓居江左，百姓南奔者，並謂之僑人，往往散居，無有土著。而江南之俗，火耕水耨，土地卑濕，無有蓄積之資。諸蠻陬俚洞，霑沐王化者，各隨輕重收財物，以裨國用。又嶺外酋帥，因生口、翡翠、明珠、犀象之饒，雄於鄉曲者，朝廷多因而署之，以收其利。歷宋齊梁陳，皆因而不改。其軍國所須雜物，隨土所出，臨時折課市取，乃無恆法定令。列州郡縣，制其任土所出，以為徵賦。其無貫之人，不樂州縣編戶者，謂之浮浪人，樂輸亦無定數任量，惟所輸終優於正課焉。都下人多為諸王公貴人左右、佃客、典計、衣食客之類，皆無課役。官品第一第二佃客無過四十戶，每品減五戶，至第九品五戶。其佃穀皆與大家量分。其典計，官品第一第二置三人，第三第四置二人，第五第六及公府參軍、殿中監、監軍、長史、司馬、部曲督、關外侯、材官、議郎以上，一人，皆通在佃客數中。官品第六以上，并得衣食客三人，第七第八二人，第九品及轝輦、跡禽、前驅、強弩司馬、羽林郎、殿中冗從武賁、殿中虎賁、持椎斧武騎虎賁、持鈒缈從虎賁、命中武賁武騎，一人。其客皆注家籍。其課，丁男調布絹各二丈，絲三兩，綿八兩，祿絹八尺，祿綿三兩二分，租米五石，祿米二石。丁女並半之。男年十六亦半課，年十八正課，六十六免課。其男丁，每歲役不過二十日。其田，畝稅米二升。蓋大率如此。其度量三升當今一升，秤則三兩當今一兩，尺則一尺二寸當今一尺。 |
| | Since the Eastern Jin dynasty settled in Jiangzuo, common people who fled south were all called qiaoren (nomadic migrants). They often dispersed and lived scatteredly without permanent settlements. Moreover, the customs in Jiangnan involved slash-and-burn farming and wet-field cultivation; the land was low-lying and damp, with no resources for accumulation or storage. Among various tribes such as the Man, Zou, and Li in mountainous regions, those who had been influenced by royal civilization each contributed goods according to their means to support state needs. Furthermore, chieftains beyond the Ling Mountains, who were wealthy due to captives, jade, pearls, and ivory, and thus powerful in their local areas, were often appointed by the court for this reason, so as to benefit from their resources. Throughout the Song, Qi, Liang, and Chen dynasties, these practices continued without change. As for various goods needed by the military and state, they were collected or purchased locally according to what was available at the time, with no fixed laws or regulations. Each prefecture and county established levies based on local produce as their tax burden. Those without a registered household, who did not wish to be included in the state's census and tax rolls, were called "fulang ren" (wanderers). Although their voluntary contributions had no fixed amount or standard, what they paid was ultimately more favorable than regular taxes. In the capital area, many people served as attendants to various princes and nobles, or were tenants, debt-bound laborers, or dependents who relied on their patrons for food and clothing. These individuals bore no tax or corvée obligations. For officials of the first and second ranks, their tenant households could not exceed 40; for each lower rank, five fewer tenants were allowed, until the ninth rank, which was limited to five households. The grain collected from these tenant households was all divided according to agreements with their patrons. As for debt-bound laborers (dianji), officials of the first and second rank could have three, those of the third and fourth ranks two, while those of the fifth and sixth ranks, as well as officers such as shencun (military advisors) in government offices, Dianzhongjian (Imperial Palace Attendant), Jianjun (Supervising General), Changshi (Chancellor), Sima (Military Councillor), Buqudu (Commander of Private Troops), Guanwaihou (Outer Commandery Marquis), Caiguan (Artisan Official), and Yilang (Consultative Officer) and above, could have one. All these were included in the count of tenant households. Officials of the sixth rank and above were also allowed to have three "yishike" (household retainers who provided food and clothing); those of the seventh and eighth ranks could have two; officials of the ninth rank, as well as positions such as Yulian (attendant in a palanquin), Ji Qin (hunting official), Qiqu (advance guard), Qiangnu Sima (general commanding crossbow troops), Yulin Lang (Imperial Guards Officer), Dianzhong Rongcong Wuben (Imperial Attendant Guard), Dianzhong Huben, Chizui Fu Miaocong Huben (attendants with axes and spears), and Mingsheng Wuben Wuqi (appointed guardsmen on horseback), could have one. All these retainers were recorded in the household registers of their patrons. The tax burden was as follows: for each adult male, two zhang of cloth and silk, three liang of raw silk, eight liang of cotton, eight chi of salary-grade silk, 3.2 fen of salary-grade cotton, five dou of grain rent, and two dou of salary-grade grain. For adult females, the amount was halved. Males who were 16 years old paid half the tax; those at 18 paid the full tax, and males aged 66 or older were exempt from taxation. For adult males, corvée labor was limited to no more than twenty days per year. As for farmland, the tax was two sheng of grain per mu. This was generally the case. The measurements were such that three sheng in those days equaled one sheng today; the weight scale had three liang then equaling one liang now; and a chi (Chinese foot) of 12 cun at that time was equivalent to one chi today.
|
| | 賦稅中: |
自梁武帝末侯景之亂，國用常褊，京官文武，月別唯得廩食，多遙帶一郡縣官而取其祿秩焉。揚、徐等大州，比令僕班。寧、桂等小州，比參軍班。丹陽郡、吳郡、會稽等郡，並同太子詹事、尚書班。高涼、晉康等小郡，三班而已。大縣六班，小縣兩轉方至一班，品第既殊，不可委載。其州郡縣祿米絹布絲綿，當處輸臺傳倉庫。若給刺史守令等，先准其所部文武人物多少，由敕而裁。凡如此祿秩，既通所部兵士給之，其家得蓋少。諸王諸主出閣就第，婚冠所須及衣裳服飾并酒米魚鮭香油紙燭等，並官給之。王及主婿外祿者不給。解任還京，仍亦公給。 |
| | Since the end of Emperor Wu of Liang and the Houjing Rebellion, state resources were often insufficient. Civilian and military officials in the capital received only monthly rations; many held remote posts as prefects or county magistrates to collect their salaries accordingly. Major states such as Yang and Xu were compared in rank to the positions of Lingpu (attendants at court). ල Ning, Gui, and other small states were ranked equivalent to that of shencun (military advisor). Danyang Jun, Wu Jun, Kuaiji Jun and other commanderies were all ranked equally with the Taizi Zhanshi (Officer in Charge of the Crown Prince's Office) and Shangshu (Minister). Gaoliang, Jinkang, and other minor commanderies were ranked only among the three lowest classes. Major counties were ranked at the sixth class, while minor counties required two promotions to reach the first class; since their ranks differed greatly, it is impossible to fully record them here. The salaries in grain, silk, cloth, and raw silk for the state officials of states, commanderies, and counties were to be delivered locally to the imperial postal stations or government granaries. If these salaries were to be distributed to cishi (provincial governors), shouling (commandery magistrates), and others, the amount was first determined according to the number of civilian and military personnel under their jurisdiction, as decreed by imperial edict. All such salaries were generally distributed through the soldiers under their command; thus, each official's household received only a small portion. When various princes and princesses left the palace to reside in their own mansions, all expenses for weddings, coming-of-age ceremonies, clothing, ornaments, as well as wine, rice, fish, salmon, fragrant oil, paper, candles, and similar items were provided by the government. However, these provisions were not given to princes or princesses who received additional salaries from outside sources. When they left their posts and returned to the capital, such support was still provided by public funds.
|
| | 賦稅中: |
後魏道武帝天興中，詔採諸漏戶，令輸綸綿。自後諸逃戶占為紬繭羅縠者甚眾，於是雜營戶帥遍於天下，不隸守宰，賦役不同，戶口錯亂。景穆帝即位，一切罷之，以屬郡縣。 |
| | During the Tianxing period of Emperor Daowu of the Northern Wei dynasty, an edict was issued to register all unregistered households and require them to pay in silk thread and cotton. After that, many escaped households were registered as producers of silk thread, cocoons, and fine cloth. As a result, various types of military and artisan household leaders became widespread throughout the land; they did not fall under local officials' jurisdiction, bore different tax and labor obligations, and this led to confusion in population records. When Emperor Jingmu ascended the throne, he abolished all these special arrangements and returned them under the jurisdiction of prefectures and counties.
|
| | 賦稅中: |
魏令：每調一夫一婦帛一匹，粟二石。人年十五以上未娶者，四人出一夫一婦之調；奴任耕、婢任績者，八口當未娶者四；耕牛二十頭當奴婢八。其麻布之鄉，一夫一婦布一匹，下至牛，以此為降。大率十匹中五匹為公調，二匹為調外費，三匹為內外百官俸。人年八十以上，聽一子不從役。孤獨病老篤貧不能自存者，三長內迭養食之。 |
| | The Northern Wei regulations stated: for each household with one man and one woman, a tax of one bolt of silk and two dou of millet was required. For individuals aged 15 or older who had not yet married, four such people were considered equivalent to one household and thus paid the tax for one man and one woman. For male slaves who tilled fields or female slaves who spun thread, eight such individuals were considered equivalent to four unmarried people. Twenty oxen used for plowing were considered equivalent in tax liability to eight male and female slaves. In regions where hemp cloth was the main product, one household of a man and woman paid one bolt of hemp cloth; this standard applied down to oxen, with reductions made accordingly. Generally speaking, out of every ten bolts of cloth collected, five were for public levies, two were for additional expenses outside the regular tax, and three were used as salaries for officials inside and outside the court. Those aged 80 or older were allowed to exempt one son from corvée labor duties. Orphans, widows, the sickly elderly, and those in extreme poverty who could not support themselves were to be alternately supported and fed by the three neighborhood leaders.
|
| | 賦稅中: |
舊制，人閒所織絹布，皆幅廣二尺二寸，長四十尺為一匹，六十尺為一端。後乃漸至濫惡，不依尺度。 |
| | According to the old regulations, all silk and hemp cloth woven by common people had a width of 2.2 chi per piece, with a length of forty chi constituting one bolt (pi), and sixty chi making up one dan (duan). Later on, the quality gradually deteriorated, no longer conforming to standard measurements.
|
| | 賦稅中: |
孝文帝延興三年秋，更立嚴制，令一准前式，違者罪各有差。冬十月，詔州郡人十丁取一以充行，戶收租五十石，以備軍糧。 |
| | In autumn of the third year of Yanying reign period of Emperor Xiaowen, a strict regulation was established anew, ordering that all must strictly follow the previous standards; violators would be punished according to varying degrees. In the tenth month of winter, an edict was issued ordering that one person be selected from every ten households to serve in military expeditions, and each household was required to pay fifty dou of rent grain as a reserve for military provisions.
|
| | 賦稅中: |
太和八年，始准古班百官之祿，以品第各有差。先是，天下戶以九品混通，戶調帛二匹，絮二斤，絲一斤，粟二十石。又入帛一匹二丈，委之州庫，以供調外之費。至是，戶增帛三匹，粟二石九斗，以為官司之祿。復增調外帛滿二匹，所調各隨其土所出。其司、冀、雍、華、定、相、泰、洛、荊河、懷、兗、陝、徐、青、齊、濟、南河、東兗、東徐等州，貢綿絹及絲，其餘郡縣少桑蠶處，皆以麻布充。 |
| | In the eighth year of Taihe, official salaries were first distributed according to ancient standards, with distinctions made based on rank and grade. Previously, all households across the land were uniformly classified into nine ranks; each household paid two bolts of silk fabric, two jin of down, one jin of raw silk, and twenty dou of millet as tax. In addition, each household contributed an extra 1 bolt and 2 zhang (approximately 3.6 meters) of silk fabric to be stored in the state granaries, for use as expenses outside regular levies. Up to this point, each household's tax was increased by three bolts of silk and 2 dou 9 sheng of millet, designated as salaries for government officials. The additional tax outside regular levies was further increased to a full two bolts of silk; the specific items collected were adjusted according to local produce. The states of Si, Ji, Yong, Hua, Ding, Xiang, Tai, Luo, Jinghe, Huai, Yan, Shan, Xu, Qing, Qi, Ji, Nanhe, Dongyan, and Dongxu were required to present down silk, raw silk, and cocoons as tribute; in the remaining prefectures and counties where mulberry trees and silkworms were scarce, hemp cloth was used instead.
|
| | 賦稅中: |
孝明帝時，張普惠上疏曰：「伏聞尚書奏復綿麻之調，遵先皇之令軌，復高祖之舊典。仰惟高祖廢大斗，去長尺，改重秤，所以愛百姓，從薄賦。知軍國須綿麻之用，故立幅度之規，億兆荷輕賦之饒，不憚於綿麻而已，故歌舞以供其賦，奔走以役其勤，天子信於上，億兆樂於下。自茲以降，漸漸長闊，百姓怨嗟，聞於朝野。宰輔不尋其本，知天下之怨綿麻，不察其幅廣、度長、秤重、斗大，革其所弊，存其可存，而特放綿麻之調，以悅天下之心。此所謂悅之不以道，愚臣所以未悅者也。尚書既知國少綿麻，不惟法度之翻易，人言之可畏，便欲去天下之大信，棄已行之成詔，遵前之非，遂後之失，奏求還復綿麻，以充國用。不思庫中大有綿麻，而群官共竊利之。愚臣以為於理未盡。何者？今官人請調度造衣物，必度量，絹布匹有尺丈之盈，猶不計其廣，絲綿斤兩兼百銖之賸，未聞依律罪州郡者。若一匹之濫，一斤之惡，則鞭戶主，連及三長。此所謂教人以貪也。今百官請俸，只樂其長闊，并欲厚重，無復准極。得長闊厚重者，便云其州能調，絹布精闊且長，橫發美稱，以亂視聽。此百司所以仰負聖明者也。今若必復綿麻，謂宜先令四海知其所由，明立嚴禁，復本幅度，新綿麻之典，依太和之稅。其在庫絹布并及絲綿不依典制者。請遣一尚書與太府卿、左右藏令，依今官度官秤，計其斤兩廣長，折給請俸之人。總常俸之數，年俸所出，以布綿麻，亦應周其一歲之用。使天下知二聖之心，愛人惜法，如此則高祖之軌中興於神龜，明明慈信昭布於無窮，孰不幸甚。」 |
| | During the reign of Emperor Xiaoming, Zhang Puhui submitted a memorial stating: "I have heard that the Ministry of Rites has proposed to resume the collection of down and hemp taxes, following the established regulations of previous emperors and restoring the old system of Emperor Gaozu. We look back to how Emperor Gaozu abolished large measures, discarded long rulers, and revised heavy scales—these were all done out of concern for the people and in order to lighten their tax burdens. Knowing that the military and state needed down and hemp for use, he thus established regulations on cloth width. The people of all ranks benefited from reduced taxes; they were not merely burdened by producing down and hemp, but instead sang and danced in joy as they fulfilled their tax obligations, ran about diligently to fulfill their labor duties—thus the Son of Heaven was trusted above, and the common people found happiness below. Since then, however, standards have gradually become longer and wider; the resentment of the common people has been heard both in court and among the populace. The prime ministers failed to address the root cause; knowing that people across the land resented down and hemp taxes, they did not investigate whether cloth widths had increased, measures lengthened, scales weighted more heavily, or measures enlarged. Instead of reforming what was corrupt while preserving what remained sound, they simply abolished the down and hemp tax in order to please public sentiment. This is precisely what is meant by pleasing people without following proper principles—why ministers of limited wisdom have not been satisfied with this approach. The Ministry of Rites, already aware that the state lacked down and hemp, did not merely consider changes to legal standards or fear public opinion; instead, they wished to abandon the great trust held by all under heaven, discard an already issued decree, follow past mistakes, and create future errors. They proposed restoring the collection of down and hemp in order to meet national needs. They did not consider that there was already a large stockpile of down and hemp in the state treasury, which had been secretly exploited for profit by officials. Ministers of limited wisdom believe this matter has not yet been fully addressed according to reason. Why is that? Now, when officials request supplies to make clothing and goods, they must measure them. Even if there is an excess of a chi or zhang in the length of silk or hemp cloth, it is not counted according to width; even if there are extra qian or zhu in the weight of raw silk or down, no one has yet been heard to be punished by law for this at the level of prefectures and states. However, if there is one bolt of inferior cloth or one jin of poor-quality silk, the household head will be whipped and the three neighborhood leaders will also be implicated. This is what is called teaching people to be greedy. Now, when officials request their salaries, they only seek longer and wider cloth, as well as heavier and thicker materials, with no regard for established standards. Those who obtain longer and wider, heavier and thicker cloth immediately claim that their state is capable of producing quality taxes—fine silk and broad, long hemp fabric—and spread false praise to confuse public opinion. This is why all government departments have failed in their duties under the wise rule of Your Majesty. If we must now resume the collection of down and hemp, it would be appropriate first to inform all under heaven of the reasons behind this decision. Strict prohibitions should be clearly established; original standards for cloth width and length restored; new regulations on down and hemp taxes set in accordance with those of Taihe period. As for the silk, hemp fabric, raw silk, and down currently stored in state treasuries that do not conform to established regulations— We request the emperor send one Minister of Rites together with the Director of the Grand Treasury and the Commanders of the Left and Right Treasuries to measure them according to official standards, calculate their weight and dimensions, and distribute them accordingly to those requesting salaries. By totaling the regular salary amounts and calculating how much silk, hemp, or down would be needed to cover annual expenses, it should also suffice for one year's usage. This would allow all under heaven to know that the two sage emperors' hearts were devoted to caring for the people and upholding the law. In this way, Emperor Gaozu's regulations will be revived during the Shengui era; benevolence and trust will shine forth eternally, what greater fortune could there be?"
|
| | 賦稅中: |
正光後，國用不足，乃先折天下六年租調而徵之，百姓怨苦。有司奏斷百官常給之酒，計一歲所省米五萬三千五十四斛九斗，糱穀六千九百六十斛，麴三十萬五百九十九斤。其四時郊廟、百神群祀，依式供營。遠蕃客使，不在斷限。爾後寇賊轉眾，諸將出征，相繼奔敗，所亡器械資糧，不可勝數，而關西喪失尤甚，帑藏空竭。有司又奏，內外百官及諸蕃客廩食及肉悉三分減一，計歲終省肉百五十九萬九千八百五十六斤、米五萬三千九百三十二石。孝昌二年冬，稅京師田租畝五升，借賃公田者畝一斗。 |
| | After the Zhengguang period, when state revenues were insufficient, they first collected and converted six years' worth of land rents and taxes in advance; this caused great resentment among the people. The officials in charge proposed to cut off the regular supply of wine for government officials, calculating that this would save 53,514 hu and nine sheng of rice, 6,960 hu of malt grain, and 300,599 jin of koji (fermented grain) per year. As for the four seasonal sacrifices at the imperial altars and temples, as well as offerings to various deities, they should continue according to established rituals. Diplomats from distant foreign states were not included in this restriction. After that, the number of bandits and rebels increased; as various generals led expeditions, they suffered successive defeats. The losses in weapons, supplies, and provisions were beyond count, with particularly severe losses in Guanxi, leaving state treasuries completely exhausted. The officials in charge further proposed to reduce by one-third the grain rations and meat supplies for all internal and external government officials as well as foreign envoys. Calculated over a year, this would save 1,598,956 jin of meat and 53,932 dou of rice. In winter of the second year of Xiaochang, a land tax was levied on farmland in the capital at five sheng per mu; for those who had leased state-owned land, one dou per mu was collected.
|
| | 賦稅中: |
莊帝即位，因人貧富，為租輸三等九品之制，千里內納粟，千里外納米，上三品戶入京師，中三品入他州要倉，下三品入本州。 |
| | When Emperor Zhuangdi ascended the throne, taxes were categorized into three classes and nine ranks according to people's wealth. Households within a thousand li of the capital paid millet; those beyond that distance paid rice. The top three ranks delivered their tax directly to the capital, the middle three ranks to key granaries in other states, and the bottom three ranks to their own state's granary.
|
| | 賦稅中: |
靖帝天平初，諸州調絹不依舊式。興和三年，各班海內，悉以四十尺為度，天下利焉。元象、興和之中，頻歲大穰，穀斛至九錢。法網寬弛，百姓多離舊居，闕於徭賦矣。齊神武秉政，乃命孫騰、高崇之分責無籍之戶，得六十餘萬，於是僑居者各勒還本屬，是後租調之入有加焉。及侯景背叛，河南之地，困於兵革。尋而侯景亂梁，乃命行臺辛術略有淮南之地。其新附州郡，羈縻輕稅而已。 |
| | At the beginning of Tianping period under Emperor Jingdi, the silk fabric collected from various states did not conform to previous standards. In the third year of Xinghe, regulations were uniformly issued throughout the empire, setting forty chi as the standard length; this proved beneficial to all under heaven. During the years of Yuangxiang and Xinghe, there were frequent years of abundant harvests; a hu of grain cost as little as nine qian. Legal enforcement became lax and lenient, causing many common people to leave their original homes, resulting in a lack of corvée labor and tax contributions. When the Northern Qi's Shenzhu controlled government affairs, he ordered Sun Teng and Gao Chongzhi to separately investigate households without proper registration; they identified more than 600,000 such cases. As a result, those who had migrated and lived elsewhere were compelled to return to their original places of residence. After this, the amount of land rent and taxes collected increased significantly. When Hou Jing betrayed his allegiance, the region south of the Yellow River fell into hardship due to warfare. Soon after, as Hou Jing caused chaos in Liang, an order was issued for Xingtai Xin Shu to seize parts of the Huainan region. The newly annexed prefectures and states were subject only to light taxes as a means of loosely controlling them.
|
| | 賦稅中: |
北齊文宣受禪，多所草刱。六坊內從者，更加簡練，每一人必當百人，任其臨陣必死，然後取之，謂之百保鮮卑。又簡華人之勇力絕倫者，謂之勇士，以備邊要。始立九等之戶，富者稅其錢，貧者役其力。後南征，頻歲陷沒，士馬死者以數十萬計。重以修創臺殿，所役甚廣，兼并戶口，益多隱漏。舊制，未娶者輸半床租調。陽翟一郡，戶至數萬，籍多無妻。有司劾之，帝以為生事，不許。由是姦欺尤甚，戶口租調，十亡六七。是時用度轉廣，賜予無節，府藏之積，不足以供，乃減百官之祿，徹軍人常廩，併省州郡縣鎮戍之職。又制刺史守宰行兼者，並不給幹，以節國用之費焉。 |
| | When the Northern Qi Emperor Wenxuan accepted the abdication, he made many initial reforms and changes. Those serving within the six inner workshops were further selected and trained rigorously; for every individual chosen, he had to be capable of fighting a hundred men. Only those who demonstrated willingness to die in battle were accepted, and they were called "Baibao Xianbei." In addition, Han Chinese who exhibited extraordinary bravery and strength were selected; these individuals were known as "Yongshi" (valiant warriors) and were kept in reserve for border defense. The system of classifying households into nine ranks was first established, with the wealthy paying taxes in money and the poor fulfilling labor obligations through physical service. Later, during southern military campaigns, frequent defeats resulted in losses of tens of thousands of soldiers and horses. Compounding this were the heavy labor demands for repairing palaces and halls, which involved a vast number of workers; at the same time, household registration was merged and expanded, leading to even more concealed or unregistered households. According to old regulations, those who had not yet married paid half of the land rent and tax for a household. In the single prefecture of Yangzhi, there were as many as tens of thousands of households, most of which had no registered wives. When officials in charge investigated this matter, the emperor considered it an unnecessary disturbance and refused to approve their actions. As a result, fraud became even more rampant; in terms of household registration, land rent, and taxes, six or seven out of ten were lost. At that time, government expenditures expanded further and gifts were given without restraint; the accumulated reserves in state treasuries proved insufficient to cover these costs. As a result, officials' salaries were reduced, regular rations for soldiers were cut off, and positions at various states, prefectures, counties, garrisons, and border outposts were consolidated or eliminated. It was also decreed that if a governor, prefect, or local official held multiple positions concurrently, they would not be provided with clerks. This was done in order to conserve state expenditures.
|
| | 賦稅中: |
河清三年，定令：乃率以十八受田，輸租調，二十充兵，六十免力役，六十六退田，免租調。率人一床，調絹一匹，綿八兩，凡十斤綿中折一斤作絲，墾租二石，義租五斗。奴婢各准良人之半。牛調二尺，墾租一斗，義租五升。墾租送臺，義租納郡，以備水旱。墾租皆依貧富為三梟。其賦稅常調，則少者直出上戶，中者及中戶，多者及下戶。上梟輸遠處，中梟輸次遠，下梟輸當州倉。三年一校。租入臺者，五百里內輸粟，五百里外輸米。入州鎮者，輸粟。人欲輸錢者，准上絹收錢。是時頻歲大水，州郡多遇沈溺，穀價騰踴，朝廷遣使開倉以糶之，而百姓無益，飢饉尤甚矣。 |
| | In the third year of Heqing, regulations were established: from age eighteen onward, one received land and paid rent and taxes; at twenty, one was conscripted for military service; at sixty, one was exempt from labor duties; and at sixty-six, one returned their land and was exempt from both rent and taxes. For each household, the tax was one bolt of silk fabric and eight liang of down. In every ten jin of down collected, one jin was converted into raw silk. The land rent included two dou for cultivated fields and five sheng for uncultivated or communal fields. Male and female slaves were each counted as half of a free person in terms of tax liability. For oxen, the tax was two chi of cloth; land rent for cultivated fields was one dou and five sheng for communal or uncultivated fields. Land rent from cultivated fields was sent to the central government, while that from communal or uncultivated land was paid to the prefecture, in preparation for droughts and floods. Land rent for cultivated fields were all categorized into three grades according to wealth levels. As for regular tax levies, the least amount was directly collected from top households; moderate amounts were collected from middle households; and heavy amounts reached down to lower households. Top-grade taxes were sent to distant locations, middle-grade to moderately distant places, and bottom-grade to the local state granary. A census was conducted once every three years. For land rent sent to the central government: within 500 li, millet was delivered; beyond that distance, rice was paid instead. Taxes sent to states and garrisons were in the form of millet. Those who wished to pay taxes in money could do so at a rate equivalent to the value of top-grade silk. At that time, there were frequent years of severe flooding; many states and prefectures suffered from submersion. Grain prices soared, so the imperial court sent envoys to open granaries for sale. However, this brought no real benefit to the people, and famine became even worse.
|
| | 賦稅中: |
後主天統中，勞役鉅萬，財用不給，乃減朝士祿料，斷諸曹糧膳及九州軍人常賜以供之。武平之後，權幸並進，賜予無限，乃料境內六等富人，調令出錢。 |
| | During the Tianzhong period of Emperor Houzhu, labor demands and expenditures were immense; state revenues could not keep up. As a result, salaries for court officials were reduced, rations and food supplies to various departments were cut off, as well as regular gifts to soldiers in the nine states, all to cover these expenses. After Wuping period, powerful favorites and courtiers rose together; gifts were given without limit. The government then assessed the six wealthiest classes of people within its territory and ordered them to contribute money through taxes.
|
| | 賦稅中: |
後周文帝霸府初開，制：司賦掌賦均之政令。凡人自十八至六十四，與輕疾者，皆賦之。其賦之法：有室者，歲不過絹一匹，綿八兩，粟五斛；丁者半之。其非桑土，有室者，布一匹，麻十斤；丁者又半之。豐年則全賦，中年半之，下年一之，皆以時徵焉。若艱凶札，則不徵其賦。司役掌力役之政令。凡人自十八至五十九，皆任於役。豐年不過三旬，中年則二旬，下年則一旬。起徒役，無過家一人。有年八十者，一子不從役；百年者，家不從役；廢疾非人不養者，一人不從役。若凶札，又無力征。 |
| | At the beginning of Emperor Wen's establishment of his military headquarters in the Later Zhou, a regulation was issued: the Office of Taxation would oversee policies and orders concerning equitable tax distribution. All individuals aged from eighteen to sixty-four, as well as those with minor illnesses or disabilities, were subject to taxation. The method of taxation was as follows: for a household with a spouse, the annual tax did not exceed one bolt of silk, eight liang of down, and five hu of millet; For single individuals, it was halved. In regions without mulberry trees for silk production, a household with a spouse paid one bolt of hemp fabric and ten jin of hemp fiber; Single individuals again had their tax halved. In years of abundant harvest, the full tax was collected; in average years, half was taken; and in poor years, only a quarter. All were levied according to seasonal timing. If there were hardships such as famine or plague, the tax would not be collected. The Office of Labor oversaw policies and orders regarding corvée labor. All individuals aged from eighteen to fifty-nine were subject to labor service. In years of abundant harvest, corvée labor did not exceed thirty days; in average years it was twenty days, and in poor years ten days. When conscripting manual laborers, no more than one person per household could be assigned. If a family had an eighty-year-old member, one son was exempt from corvée labor; For those who reached the age of one hundred, no members of their household were required to serve. Those with disabilities so severe that they could not be cared for without assistance had one member exempt from labor service. If there was a disaster or plague, and the household lacked the capacity to serve,
|
| | 賦稅中: |
武帝保定元年，改八丁兵為十二丁兵，率歲一月役。建德二年，改軍士為侍官，募百姓充之，除其縣籍，是後夏人半為兵矣。 |
| | In the first year of Wudi's Bao Ding era (561 AD), the system was changed from eight able-bodied men per household to twelve, with each required to serve one month of labor duty annually. In the second year of Jiande (573 AD), soldiers were reclassified as attendants, recruited from among the common people. Their household registrations in their native counties were canceled; after this, half of the summer population became soldiers.
|
| | 賦稅中: |
宣帝時，發山東諸州兵，增一月功為四十五日役，以起洛陽宮。并移相州六府於洛陽，稱東京六府。 |
| | During Emperor Xuan's reign, troops from various states in Shandong were conscripted. One month of labor was increased to forty-five days for the construction of Luoyang Palace. The six prefectures of Xiangzhou were also relocated to Luoyang, known as the Six Prefectures of Dongjing.
|
| | 賦稅中: |
隋文帝霸府初開，尉遲迥、王謙、司馬消難相次阻兵，興師誅討，賞費鉅萬。及受禪，又遷都，發山東丁，毀造宮室。仍依周制，役丁為十二番，匠則六番。丁男一床，租粟三石。桑土調以絹絁，麻土調以布。絹絁以匹，加綿三兩；布以端，加麻三斤。單丁及僕隸各半之。有品爵及孝子、順孫、義夫、節婦，並免課役。 |
| | At the beginning of Emperor Wen's establishment of his headquarters in Ba, Yuchi Jiong, Wang Qian, and Sima Xiaonan successively resisted with armed forces. Armies were raised to suppress them, and rewards and expenses amounted to tens of thousands. After he assumed the throne through abdication, he moved the capital again, conscripted able-bodied men from Shandong, and ordered the destruction and construction of palaces. Still following Zhou dynasty regulations, laborers were divided into twelve shifts, while artisans served in six shifts. One able-bodied male was responsible for one bed of land, paying a rent tax of three dan of millet. In regions suitable for mulberry cultivation, the cloth tax was paid in silk and raw silk; in hemp-growing areas, it was paid in hemp fabric. Silk and raw silk were measured by bolt, with an additional three liang of cotton added; Hemp fabric was measured in duan, with an addition of three jin of hemp fiber. Single individuals and servants each paid half the tax. Those with official ranks or noble titles, as well as filial sons, obedient grandsons, righteous husbands, and chaste women, were all exempt from taxes and labor service.
|
| | 賦稅中: |
開皇三年，減十二番每歲為二十日役，減調絹一匹為二丈。初，蘇威父綽在西魏，以國用不足，為征稅之法，頗稱為重。既而歎曰：「今所為者，正如張弓，非平代法也。後之君子，誰能弛乎！」威聞其言，每以為己任。至是，威為納言，奏減賦役，務從輕典，帝悉從之。時百姓承平漸久，雖遭水旱，而戶口歲增。諸州調物，每歲河南自潼關，河北自蒲阪，至於京師，相屬於路，晝夜不絕者數月。帝又躬行節儉。九年，親御朱雀門，勞凱旋師，因行慶賞頒給，所費三百餘萬段。帝以江表初定，給復十年，自餘諸州並免當年租賦。十年五月，又以宇內無事，益寬徭賦，百姓年五十者，輸庸停防。十一年，江南反，越國公楊素討平之。師還，賜物甚廣。其餘出師命賞，亦莫不優崇。十二年，有司上言，庫藏皆滿。帝曰：「朕既薄賦於人，又大經賜用，何得爾也？」對曰：「用處常出，納處常入。略計每年賜用至數百萬段，曾無減損。」乃更開左藏之院，搆屋以受之。詔曰：「既富而教，方知廉恥，寧積於人，無藏府庫。河北、河東今年田租，三分減一，兵減半，功調全免。」十四年，關中大旱，人饑，帝幸洛陽，因令百姓就食。從官並准見口賑給，不以官位為限。 |
| | In the third year of Kaihuang (583 AD), the twelve shifts were reduced to twenty days of labor service per year, and the silk tax was decreased from one bolt to two zhang. Initially, Su Wei's father Chuo served in the Western Wei dynasty and, due to insufficient state revenues, devised a taxation system that was considered quite heavy. Later he sighed and said: "What we are doing now is like drawing a bowstring; it is not the law for peaceful times. In future generations, who will be able to relax it?" Wei heard these words and always regarded them as his own responsibility. At this time, Wei served as Na Yan (Minister of Works) and submitted a proposal to reduce taxes and corvée labor, insisting on lighter regulations. The emperor accepted all his suggestions. At that time, the people had enjoyed prolonged peace; although they suffered from floods and droughts, household registrations increased every year. Taxes collected from various states were transported annually: in the south, they came from Tongguan in Henan; in the north, from Puzhan in Hebei. These goods arrived at the capital city, filling the roads continuously for months, with caravans never ceasing day or night. The emperor also personally practiced frugality. In the ninth year, he personally stood at Zhuhuamen Gate to welcome and honor returning troops. Rewards were distributed on this occasion, costing over three million bolts of fabric. The emperor granted a ten-year tax exemption for the newly pacified regions south of the Yangtze River, and all other states were exempt from that year's rent and taxes. In May of the tenth year, because there was peace throughout the empire, he further relaxed labor and tax burdens. Common people who reached fifty years of age were exempt from corvée service and military conscription. In the eleventh year, a rebellion broke out in Jiangnan; Yueguo Gong Yang Su was dispatched to suppress and pacify it. Upon his return, he was granted very generous rewards. Other military campaigns and their subsequent rewards were also generous without exception. In the twelfth year, officials reported that all state treasuries were full. The emperor said: "I have already imposed light taxes on the people, yet I also frequently grant generous rewards and expenditures. How can this be?" They replied: "Expenditures are constantly flowing out, while revenues continue to come in. Roughly calculated, the annual rewards and expenditures amount to several million bolts of fabric, yet there is no reduction." The emperor then ordered a new section of the Left Treasury to be established, with buildings constructed to store these goods. An edict was issued: "Once the people are wealthy and educated, they will understand integrity and shame. It is better to store wealth among the people than in government treasuries. The grain tax for this year's farmland in Hebei and Hedong is reduced by one-third, military service is halved, and labor taxes are completely exempted." In the fourteenth year, a severe drought struck Guanzhong, causing widespread famine. The emperor traveled to Luoyang and ordered the people to seek food there. All officials accompanying him were provided with relief based on their current number of mouths to feed, without limitation by official rank.
|
| | 賦稅中: |
開皇八年五月，高熲奏，諸州無課調處及課州管戶數少者，官人祿力，承前以來，恆出隨近之州。今請於所管內計戶徵稅。帝從之。先是京官及諸州，並給公廨錢，迴易生利，以給公用。十四年六月，工部尚書蘇孝慈等以為，所在官司，因循往昔，皆以公廨錢物出舉興生，惟利是求，煩擾百姓，奏皆給地以營農，迴易取利皆禁止。十七年十一月，詔外內諸司公廨在市迴易及諸處興生並聽之，唯禁出舉收利。 |
| | In May of the eighth year of Kaihuang, Gao Jiong submitted a report stating that in states where taxes and levies were not collected or where taxable households were few, officials' salaries and labor services had traditionally been drawn from neighboring states since previous times. Now I request that taxes be collected within the jurisdiction of each state according to household numbers. The emperor approved it. Previously, both central officials and various states were granted public office funds to engage in trade for profit, which was used to cover official expenses. In June of the fourteenth year, Gongbu Shangshu Su Xiaoci and others believed that local officials had followed past practices, using public office funds and goods to engage in commercial ventures for profit. This pursuit of gain caused disturbances among the people. They submitted a proposal requesting land be allocated instead for agricultural production, and all activities involving trade for profit were prohibited. In November of the seventeenth year, an edict was issued allowing all internal and external government offices to conduct trade in markets or engage in commercial activities elsewhere; however, lending out funds for profit (usury) was strictly prohibited.
|
| | 賦稅中: |
煬帝即位，戶口益多，府庫盈溢，乃除婦人及奴婢、部曲之課。其後將事遼、碣，增置軍府，埽地為兵，租賦之人益減矣。又頻出朔方，西征吐谷渾，三度討高麗，飛芻輓粟，水陸艱弊。又東西巡幸，無時休息，六宮及禁衛行從常十萬人，皆仰給州縣，天下怨叛，以至於亡。 |
| | Upon Emperor Yang's ascension to the throne, household registrations and population increased further, and state treasuries overflowed. He then abolished taxes on women, slaves, and retainers. Afterward, as preparations for campaigns in Liao and Jie began, military offices were expanded, land was cleared to raise troops, and the number of people paying rent and taxes gradually decreased. The emperor also frequently campaigned in Suofang, waged western expeditions against Tuoba Hun, and launched three military campaigns against Goguryeo. The transportation of fodder and grain by land and water became increasingly arduous and burdensome. In addition, the emperor frequently traveled east and west on imperial tours without rest. The six palaces and palace guards accompanying him numbered constantly over 100,000 people, all of whom were supported by local states and counties. This led to widespread resentment and rebellion among the populace, ultimately resulting in the dynasty's downfall.
|