STACK 1)6 2 5i3 THE LANDTAX IN CHINA. 1892. 3 9 5 6 1 Tie Landtax in Cliina. A description of its origin ^nd dc\eloj)ment together with tlic nature and incidences ot tlie present levy. Collected from the most reliable Chinese sources.. By I. M. DAAE. Tire des Actes du 8e Congres International des Orientalistes , tenu en 1889 a Stockholm et a Cbristiania. Section de I'Asie oentrale et de 1" Extreme Orient, LEIDE — E. J. BRILL. 1892. .,^ "/ Tlie Limllax Id Cliiai. A description of its origin and development together with the nature i and incidences of the present levy. Collected from the most reliable Chinese sources. By 1. M. DAAE. Tire des Actes du 8e Congres International des Orientalistes , tenu en 1889 a Stockholm et a Christiania. Section de I'Asie centrale et de rExtremc Orient. LEIDE — E. J. BRILL. 1892. Before I commence to treat of my subject 1 must state that its is known to me, that there are many who assert that all Chinese statistics are utterly unreliable and had better be left out of consideration. I entirely disagree with these people , and although 1 know from experience , that all numbers cannot be taken as more than approximately correct, still I also know that they are the best we have and that if we begin to build up edifices on mere guesswork, the result will be mere guess- work. Prefacing these remarks I now pass to my subject. Y. P. T. Ch. - Yii P'i T'uug Chien. W. Hs. T. K. = Wen Hsien T'ung K'ao. Y. Ch. L. H. - Yiian Chien Lei 'Han. Hs. W. Hs. T. K. - Hsii Wen Hsien T ung K%o. T. Ch. H. T. = Ta Ch'ing 'Hui Tien. H. P. Ts. L. = Hu-Pu Tseh-Li. T. Ch. H. T. S. L. = Ta Ch'ing 'Hui Tien Shih Li. T. H. L. = T'ung 'Hua Lu. 54 The Landtax in China (BgaS). In China the landtax occupies the most prominent part of its revenue system, and as it is generally first treated of by Native writers , I shall likewise give to it the first place among the different levies under consideration. The landtax as it is at present levied is of a somewhat com- plex nature. It consists of two kinds of contributions, viz.: con- tributions in produce or money ( ^ ) , and contributions of per- sonal services ( ^ ). Of these the first kind is again subdivided into the landtax proper (^^ ^ ), and the capitation tax ( ~J" ^ ) ; the second kind consists of the equalized labour tax ( j^ ^ ) and the tax for defraying the expenses of the government courier service ( ~^ 1^ ). These burdens were in former times partly incidental to the holding of land (e. g. personal services) , partly assessed independently of the holding of land (e. g. capi- tation tax). But during the last few centuries there has been a constant tendency, as will be shown below, to remedy the great complexity formerly existing by amalgamating the difierent imposts into one g-eneral levy. Before I proceed further to explain the nature and incidences of this tax, it will be well first to trace the origin and develop- ment of its several component parts, as this may not be found devoid of interest, and will, moreover, tend to elucidate points which would otherwise remain obscure. . The landtax proper ( itfe ^ )• The tax on land dates back to remote antiquity. Since the earliest times of which historical records are extant the state 55 2028138 A 1. M. Doac. liMS nn|ninMl llm laiulliolderrt io surrender a certain portion of tlio proiliico oC tlie Hoil , in order to aid in defraying the neces- Hary ox])enHeH of government. 'Vhe proportion which the amount surrendered lias born to {]]{>. gross produce togetlier with the mode of assessment and \e\y liave, liowever, varied at different times. Tlie first mention made in the native records of a tax on land is under Prince Yao (B. C. 2357), who is said to have assigned the trihule according to the nature of the land '). In the following century Prince Yii of the Hsia dynasty (B. C. 2205) is given as the originator of the tribute system (^^). This consisted in 50 mou of land being granted to each adult, who on the other hand was called upon to surrender to the state the produce of 5 mou , or one tenth ^). A change in the mode of levy was introduced under Prince T'^ang of the Shang dynasty (B. C. 1766). The tribute system was then abandoned, and in its stead was instituted the system of mutual aid ( W) ^ ). The land was divided into portions of 630 mou each , termed a "ching" (4t). Each of these portions was subdivided into nine squares, measuring each 70 mou, in accordance with the form of the character "4t". The middle square, the state reserved to itself, but the eight outer ones were granted to eight families, whose duty, however, it was with united efforts to cultivate the government portion, their own portion being exempt from any further levy ^). This appears at first sight to have been a tax amounting to one ninth ; but as fourteen mou of the government square are said to have been occupied with dwelling houses of tlie families, it amounted in reality to only one eleventh *). When again a change of dynasty took place, and Prince Wu of the Chou dynasty ascended the throne (B. C. 1122), the share system ( ;^ ^ ) was established. This system was a combination of the two preceding ones, the tribute system being employed in the districts near the towns , where the land was divided into portions of 1000 mou , each of which was granted to 10 households , each household 1) Y. P. T. Ch., chapt. 1, fol. 19. 2) Y. P. T. Ch., chapt. 2, fol. 1. 3) Ibd., fol. 16. 4) W. Hs. T. K., chapt. 1, fol. 3. 56 The Landtax in China. 5 obtaining 100 mou and paying one tenth of the produce as tax, while in the farther off rural districts the system of mutual aid remained in force, eight households obtaining a nine square, measuring 900 mou. The middle portion of this, whiqh was reserved to the state , was likewise partly (20 mou) occupied with the dwelling houses of the families , the contribu- tion thus also amounting to one eleventh. Under this system the families cultivated in common the whole of the land granted J them, and afterwards received their proportionate share of the harvest; hence its name ^). Under the different systems considered above, the land was held through the nobles from the prince. The occupiers were not owners of the soil ; each adult received his portion of land when he had reached his 20^^ year, and on his reaching his :' 60^*1 year the land reverted to the state. Private transfer of ,. land was strictly prohibited. Towards the end of the Chon dynasty the rules do not ap- pear to have been scrupulously observed, and when the Oh'^in dynasty obtained sway of the empire , and the feudal nobility was abolished, a state polity with which the former tenure of land was no longer compatible took its commencement. The "ninesquare" system, which necessitated the closest superinten- dence of every detail incidental thereto, is said to have been practicable when the feudatory nobles held their territories from generation to generation. But it had now to be abolished, as this superintendence became impossible , when officials , subject to the central government, were appointed, who after a short period, insufficient for them to become well acquainted with every detail, were transferred to some other place. The occupants, who had hitherto been merely landholders, now virtually obtained proprietary rights in the soil. This change in the tenure of land also necessitated a change in the mode of assessment of the land tax, as the old system of levying a certain percentage of the gross produce became less practicable , the different occupiers no longer possessing an equal area of land. The tax was , therefore , assessed at a fixed rate per moll. Shortly after, however, the public landregisters were 1) Y. P. T Ch., chapt, 3, fol. 3. W. Hs. T. K., chapt. 1, fol. 3. 57 g I. M. Daac. destroyed, so that it became necessary to abandoji the assess- ment of the land and to lovy in its stead a tax on individuals '). By the time of tlie 'Han dynasty (B. C. 202 — A. D. 25j an approximate knowledge of the area of cultivated land pos- sessed by each landowner had been obtained, and the tax was again levied at a fixed rate per mou, amounting, it is said, to one fifteenth of the produce. This appears to have been the standard rate, until B.C. 167 (13*^ year of the reign of Emperor Wen) , wlien this ruler , who is mentioned as a prince of frugal habits, that gave a salutary example to the whole empire, is said to have entirely abolished the levy of the landtax *), in order to give special encouragement to agriculture ^). After the lapse of about ten years it is , however , stated to have become matter of necessity again to impose a tax on the land , but this did not amount to more than one thirtieth of the produce ^), and it was, moreover, shortly afterwards ordered to be paid in the produce most abundant in the district ^). With the exception of some time at the commencement of the reign of Chien Wu (A. D. 25 — 56), when the tax is said to have been raised to one tenth on account of war expenses ®) , this rate of one thirtieth, it is believed, remained the ruling standard, until towards the end of the Eastern "^Han dynasty , when some insignificant additions , amounting together to 20 cash per mou , were made '). During the two '^Han dynasties the evils attendant on large landed estates being amassed into a few hands had been keenly felt, partly by the distribution of the tax having become unequal, and several attempts had been made to grapple with the difficulty , but without success ^). After the years of devastation which followed the downfall 1) W. Hs. T. K., chapt. 1, fol. 20. 2) It is possible (though to my mind highly doubtful) that this Elysium for landowners may have existed, and its possibility is accounted for by many of the wealthier classes contributing grain, in order to obtain official titles (W, Hs. T. K., chapt. 1, fol. 22). 3) Y. P. T. Ch., chapt. 14, fol. 21, and W. Hs. T. K., chapt. 1, fol. 22. 4) Y. P. T. Ch., chapt. 14, fol. 29. 5) Ibd., chapt. 16, fol. 2. fi) W. Hs. T. K., chapt. 2, fol. 1. 7) Ibd., chapt. i, fol. .3. 8) Ibd., chapt. 1, fols. 29—35. 58 The Landtax in China. ^ of the Eastern *^Han dynasty , and continued for about 50 years during" ttie period of the "three kingdoms", it became possible for Emperor Wu of the Chin dynasty (A. D. 265 — 289) again to change the tenure of land, and make the more or less proprietary occupiers of the land mere landholders. A new system of levy was then instituted, termed the "apportioning system" (pS ^)- This seems to have been a combination of the landtax and capitation tax in force under the "Han dynasty. The principal features of the system are stated to have consisted in each individual receiving a grant of 70 or 30 mou in accordance with the order of adults ^) to which the individual belonged. On about two thirds of this land there was levied a tax in grain amounting to about 3 shing per mou; and besides this the grantee, if of the l^t order of adults, had to pay a further contribution of 3 pieces silkpiecegoods and 3 catties silkbatting , but only one half of this amount, if of the 2"^ order of adults. The tax is supposed to have amounted to about one tenth of the gross produce of the land. Towards the end of the Chin dynasty (A. D. 377) the levy of grain at a certain rate per mou was abolished, and instead was levied a capitation tax on the people below princes and dukes of three '^hu grain ^), which in the year 383 is said to have been increased to five *^hu ^) : But although the tax was thus assessed on the individual , it was, nevertheless, virtually a tax on the land, as the con- tributors were all granted their share of land. The modes of assessment and levy of the tax in force under the succeeding short living dynasties , which ruled in the South and North of China during the time intervening between the Chin and T^ang dynasties (A. D. 420 — 618), did not materially difier from that of the "apportioning system", mentioned above. Only the amount paid in grain constituted the proper tax on land; the other portion paid in silks and other articles 1) Male individuals from IG — 60 years old belonged to the 1" order of adults, while female adults and individuals from 13 — 15 and from 60 -6B years old belong- ed to the 2""* order. 2) 3 shing per mou paid formerly is reckoned to have been equal to a capitation or household tax of 2 'hu 1 tou. 3) W. Hs. T. K., chapt. 2, fol. 6. Y. P. T. Ch, chapt. 33, fol. 37. 59 3 I. M. Daae. oC [)i'()(lii(;e was partly to be considered as a lax on land cultiv- aied with mulberry trees or hemp, partly a household or ca])itation tax. The adults chosen for military service appear to have been exempted from these contributions *;. But not only did the adults receive a fixed ])ortion of land and pay tax accordingly, but certain areas of land were also allowed them for slaves and a limited number of oxen possessed for purposes of tillage, on which again the same contributions of rent and liousehold tax (tiao) were paid ^). Although the system of the levy thus remained virtually unaltered, we find the extent of land granted and the amounts paid as tax subject to occasional variations '). Also after the accession of the T'^ang dynasty to the throne (A. D. 618) the system previously in force was retained under the name of "the system of rent, personal services and house- hold*) tax" (^J. IS^ PH ^)- The land was held in a manner similar to that during the preceding period, except that the area granted each adult seems to have been greater (100 mou, 20 of which remained his property), while, on the other hand, no mention is made of land being granted for oxen possessed. The holders of land were allowed, as appears to have been the case under the North Wei dynasty, to transfer under certain conditions the portion of land that was their property. The landtax levied was the so called "rent", which was paid in grain and amounted to 2 shih yearly, or 2 shing per mou. It was in certain cases remitted, as when the personal services due yearly (20 days labour) had to be increased with another 30 days labour, or, when by natural calamities above four tenths of the produce had been destroyed ^). Thus matters remained until under the reign of Ta Li (A. D, 1) Y. P. T. Ch., chapt. 44, fol. 30. 2) Tn the North an .extra tiao* had to be contributed (W, Hs. T. K„ chapt. 2, fol. 10). 3) W. Hs. T. K., chapt. 2, fols. 10, 13—14, 16—17. Y. P. T. Ch., chapt. 45, fol. 39—40. 4) I have not here translated the Chinese character gffl , but adopted a name corresponding to the nature of the levy. 5) Y. P. T. Ch., chapt. 49, fol. 14, and chapt. 50, fol. 2. W. Hs. T. K., chapt- 2, fols. 19—20. 60 The Landtax in China. 9 766 — 779), when an extra levy of 15 cash per inou was ordered to be collected as "sprout money" ( ^ "^ ^ ), which is said to have originated in the fact, that the government was in such urgent want of funds, that there was not time to wait, until the autumn. It is stated to have been shortly after doubled in amount. Moreover, another additionel tax on the land, termed "ground tax" (j^ B§ ^)j ^^^ levied, amounting to 20 cash per mou. These two extra levies went under the ge- neral name of "green-land tax" ( ^ ^ ^ ) ^). / Long accumulated abuses began, however, gradually to bear their fruits, and the circumstances of the times had so far changed, that the system of taxation hitherto in force had become to a great extent impracticable. Towards the middle of the 8^^ century, under Emperor Yuan Tsung, the official land registers had become worthless, as land had changed hands without the change having been officially recorded , many people having either removed or been annihilated during the serious disturbances, which took place at the time. Under the following Emperor Su Tsung , war is said to have continued to rage, and the levy of the taxes had become a matter of the greatest urgency, but no common basis of assess- ment existed any longer, and taxes were to a great extent ^ levied at random under a multiplicity of names. As a consequence individuals belonging to rich families en- ^ deavoured to obtain exemption from the taxes and personal services by either becoming officials or members of the priest- hood, leaving the lower classes to pay taxes at such increased rates, that they for the most part were unable to bear the heavy pressure thus placed on them. It was then, in the 1st year of the reign of Chien Chung (A. D. 780), that a minister named Yang Yen (:^ ^^) persuaded his imperial master to institute the system of "the two levies" ( ^ |^ ^ ^^' ^" order that the laws with regard to the revenue might be made uniform, and order caused to reign, where confusion existed. The military art had at this time become a separate profes- / sion. A large standing army was kept on foot, Avhich caused J) W. lis. T. K., chapt. 3, fol. 3. 61 I T. M. I) a a e. / great increase in the army expenditure , as compared with earlier / times, when the soMier was but an ordinary peasant, called out when his services were required. This undoubtedly also made the want of a more reliable and elastic system of taxation felt. The assessment of the levy was based on the amount of the expenses of every district together with the amounts to be remitted to the central government. These amounts liaving been ascertained , the tax was to be levied from the inhabitants of the districts. It was assessed in money, though generally com- muted and paid in produce. The distinction which the state J formerly had made between adults and nou-adults was abolished , and the distinction now to be made was between rich and poor / with the view to distribute more equally the contributions in accordance with the means possessed. The tax was to be levied summer and autumn, the first instalment up to the end of the G^^ moon, and the second to the end of the ll^h moon. The area of land on which the tax was to be distributed was that which had been officially reported during the 14*^ year of Ta Li (A. D. 779). A great portion of the populace is said to have viewed the change with satisfaction, though the more conservative faction raised objections against the new system as giving precedent for change and the imposition of new taxes. Another reason for discontent with the new system is said to have gradually gained force. At the time when the new system was introduced and the tax was assessed in money, but generally levied in produce, money is said to have been cheap as compared with most kinds of produce. But this ratio was gradually changed; V the value of produce fell, making it incumbent on the contrib- utor to pay greater quantities of produce to represent the same money value, than had been the case previously*). At last, under Emperor Mu Tsung (A. D. 821) it was found necessary to reassess the tax in produce *). Under the five short dynasties ^) succeeding the T%ng , the 1) W. Hs. T. K., chapt. 3, fols. 4, 5, 7, 13, 15. 2) Ibd., fol. 22 3) The Posterior Liang {1^ |^)> ^he Posterior T'ang {-^ ^^' ^^^ Poste- rior Chin ( ^ ^ )^ the Posterior 'Han ( ^ 'M ) and the Posterior Chou ( ^ iS ) ^-^- ^^- 907-959). 62 The Landtax in China. IX system of the "two levies" was retained, subject, however, to certain modifications in the rate levied, as may be inferred from the statement, that under the Posterior Liang dynasty the tax was light, but under the Posterior T^aug heavy '). But in addition to an increase in the standard rate, the dif- ference at difierent times in the pressure of the tax was prob- ably mainly due to other smaller sublevies being imposed on the land. Thus, for instance, in the 3rd year of Ming Tsung (A. D. 928) a levy, termed "malt tax" (^ ^)' amounting to IV2 cash per mou, is said to have been added to the summer duties ^) , and again a few years later under the same Emperor waste allowances are mentioned to have been paid '). Under the Posterior Chin dynasty the "two levies" had be- come to consist of a still greater number of subtaxes , as , for instance, a certain specified amount (3 tou for every "^hu of landtax) was levied as tax on salt , the tax payer , however , receiving in return 1 or 2 catties salt *). A waste allowance of 2 tou for every *^hu landtax paid, was collected under the Posterior 'Han dynasty , in order , it is said , to make good losses caused by birds and rats. But whether this allowance was in addition to those mentioned under the Posterior T'ang is not clearly stated ^). Shortly after this time , under the Posterior Chou dynasty (A. D. 952) a contribution of cowhides, which the people had been called on to make since the downfall of the T'^ang dynasty , was greatly reduced in amount, equalized on the land, and merged in the landtax. The contribution had not originally been a tax, but, the hides being required by the government for purposes of war , the people had been forced to surrender them , obtaining payment, however, of their value. Under the Posterior T'^ang dynasty the money payment for them was changed into an allowance of salt. This salt allowance disappeared, however, under the Posterior Chin dynasty, and under the Posterior "^Han dynasty the collection of the hides became so strict , that it was deemed a crime meriting punishment of death to withhold a hide from the government •*). The merging of this 1) W. Hs. T. K., chapt. 3, fol. 24. 2) Chapt. 3, fol. 28. 3) Chapt. 3, fol. 30. 4) Chapt. 4, fol. 2. 5) Ibd., fol. 4. 6) Ibd., fol. 5. 63 12 I M IJaae. levy into tiie landtax muHt liavo proved an agreeable relief to the tax payer. A proposal was afterwards made under the tSung dynasty to lump all these subsidiary levies together into one impost, but the proposal was not adopted, lest in after times it should be lost sight of that taxes on malt , salt &c. were already includ- ed in the levy, and fresh levies again be imposed on Ihese articles '). The malt and salt levies were, however, subsequently abolished -). Though , as the requirements of the times made it necessary, other sublevies took their place. Thus a subsidiary impost was added to the landtax under the name of "fee levy" ') ( ^ -^ ^ ) , amounting in the beginning to 7 cash for every string of cash paid as landtax , and 10 cash for every piece of silk ; but it gradually increased , until about the middle of the 12*^ century under the Southern Sung dynasty it amounted to 53 cash for every string of cash paid as landtax *). A levy of cowhides also reappeared about the same time, being assessed at one cowhide, valued at 1000 cash, for every 20 shih of grain paid as landtax "). Whether the amount for cowhides, which was merged in the landtax under the Posterior Chou dynasty a quarter of a century earlier, had previous to this been deducted, and was now reimposed in a somewhat dif- ferent form, or whether it was an additional levy of cowhides is not distinctly stated. The landtax was nevertheless at this period not considered to be excessive; it is said to have amounted to between one j twentieth and one fifteenth of the produce of the land ®). But the tax did not press correspondingly light on the contributors , as annoyance and delay was caused them at the time of pay- ment of the tax , which had often to be commuted at excessive rates'). It likewise frequently happened, that it had to be paid 1) W. Hs. T. K., chapt. 4, fol. 2. 2) Ibd., fol. 3. 3) I have been unable to discover the origin of this name. The most probable meaning which the character ^& here has, is the one which at the present time it bears in the ordinary phrase jni ^H , where ^W signifies the fee retained by gaming establishments. 4) W. Hs. T. K,, chapt. 4, fols. 10—11. 5) Ibd., fol. 11. 6) Ibd., fol. 22. 7) Ibd., chapt. 5, fols. 10—11. 64 The Landtax in China. 13 before it was due, and that in payment of grain unjust topmeasure was exacted ^). But under the Southern Sung dynasty (A. D. 1127—1279) new sources of revenue had to be invented, in order to provide the means to carry on the war against the Chin and Yuan dynasties, that kept pressing onward from the North, and the number of levies subsidiary to the landtax was increased in consequence ^). Under the Liao and Chin dynasties ^) , that had gained power over the more Northern portion of the empire, while the Sung dynasty continued to hold sway over the South, no radical change took place in the system adopted for the levy of the landtax. It continued to be levied in grain, was assessed on the mou, and amounted under the Chin dynasty to 3 ko {^) grain as summer duties, and 5 shing grain together with a 15 cts. bundle straw as autumn duties *). As the land at the time is said to have yielded from 8 tou to 1 shih 2 tou per mou , according to its quality ^), the above rate of levy in grain y amounted to about ^V*'^ of the gross produce of the land. The taxpayer had, however, in addition often to convey the grain long distances, when a reduction of 5 shing on the shih was allowed for every 300 li the grain had to be conveyed «). It was the rule that the households of the upper class paid their •^tax in the granaries situated farthest away, and the households V of the inferior class in the granaries nearer '). The Yuan (or Mongol) dynasty followed the Chin dynasty in te North, and eventually in 1280 obtained possession of the Southern provinces, which until then had remained under the rule of the Southern Sung dynasty. In the North the system of levy was to some extent modified. A capitation tax and a landtax proper was levied, which system is compared by the Chinese to the rent, labour- and household tax (Tsu, Yung and Tiao) in force under the earlier part of the T%ng dynasty ^). 1) Hs. W. Hs. T. K., chapt. 1, fol. 6. 2) W. Hs. T. K., chapt. 5, fol. 5. 3) Liao, A. D. 916—1125; Chin, A. D. 1U5— 1228. 4) Y. Ch. L. H., chapt. 133, fol. 28. 5) Hs. W. Hs. T. K., ehapt. 1, fol. 16 6) Y. Ch. L. H., chapt. 133, fol. 28. 7) Hs. W. lis. T. K., chapt. 1, fol. 16. 8) Y. Ch. L. II., chapt. 133, fol. 29. G5 Vllle Cougres international des Orientalistcs. — Section de I'Asie centrale et de TExtreme Orient 5 l^ f. M. Daac. In the beginning it appears to liave been the rule that in ca.se the capitation tax exceeded in amount the landtax due, the former was levied , but if not , the landtax ') ; the latter is stated to have amounted to from 2 — 5 shing per mou accord- ing to the ([uality of the soil ^). But shortly after both the capitation tax and the landtax must have been paid by the landholders, as it was directed that families cultivating land in another district than the one to which they properly belonged, should pay the landtax in the district iil which the land was situated and the capitation tax in the district where their original home was ^). Now , as under the Chin dynasty , was it the rule that the families of the lower classes should pay their grain in the nearest granaries, while the contribution of grain into the granaries far off, which was the duty of the rich families , was commuted into a money payment of Tls 2 in notes ^) per shih. Waste allowance &c., amounting to 7 shing per shih , was collected in addition to the principal tax ^). Military officials were allowed as a privilege y to possess up to 4 ch'ing land exempted from the tax '). In the Southern provinces, on the other hand, the system y of the two levies was continued in force '). In some provinces there was , however , at first levied only autumn duties «), until in the year 1296 it became the rule that summer duties also should be levied. The former was mainly levied in grain , while the latter consisted in contributions of cotton, silk, silkpiece- goods &c. , and subsequently also in notes ( FJ^ ^ "^ )• ^^ the province of Hukuang the summer duty was shortly after abolished, being replaced by a tax, termed the household rate (Pi JJ|), which amounted to 1 kuan ^) 2 mace per household. During the following year the summer duty was reimposed , but in the same year again abolished, until in 1298 it was again finally levied; but the consequence of the change back- 1) Hs. W. Hs. T. K., chapt. 2, fol. 1. 2) Ibd., fols. 3—4. 3) Y. Ch. L. H., chapt. 133, fol. 29. 4) Fb ]^ -^ , Tls, 1 of these = Tls 0.5 silver. 5) Y. Ch. L. H., chapt, 133, fols. 29—30. 6) Hs. W. Hs. T. K., chapt. 2, fol. 6. 7) Y. Ch. L. H., chapt. 133, fol. 8) Ibd., fol. 30. 9) 2 kuan = 1 Tl silver. 66 The Landtax in China. 15 wards and forwards is said to have been that in fact both, the summer duty and the household rate , were levied together , although nominally only the former contribution had to be made ^). The landtax system which had been in force in the Southern provinces under the Yuan dynasty was continued, when Hung Wu of the Ming dynasty in the year 1368 ascended the throne. The ordinary rate on freehold land was a little above 3 shing per mou, except in the prefectures of Suchou, Sung-chiang, Ohia-hsing and Huchou, where the tax was assessed as high as the ordinary rent paid by tenants, amounting in some cases to more than 7 tou per mou. This rate had been assessed as a punishment, due to the Imperial displeasure, which the inhabitants of these places had called down on themselves by following the lead of a man named Chang Shih-Oh'^eng , who tried to profit by the commotion which followed the rising of the Ming dynasty to expel the Mongols. The rate was, how- ever, much reduced in the year 1380'). The tax continued to be paid in the same manner as under the preceding dynasty. The summer duties consisted mainly in the contribution of silks and money, only an inconsiderable quantity of grain being paid, while the autumn tax was paid in grain principally ^). The government assisted the peasants with means for commenc- ing cultivation on uncultivated land, and allowed it as a rule to remain exempt from tax for 3 years *). In the year 1456 a change took place in the levy of the landtax in the province of Chiangnan, which appears to have been the beginning , but which later on became the rule , of merging the levy of personal services, leviable on landowners, into the landtax. Formerly the principal tax had consisted of summer duties , autumn grain , and grass for horse food (levied in accordance with the landtax grain paid), while the contribu- tions of labour services were added as miscellaneous levies. These accompanying miscellaneous levies were now commuted into a payment of grain, and lumped together with the prin- 1) Y. Ch. L. H., chapt. 133, fols. 30—31. 2) Hs. W, Hs. T. K., chapt. 3. fol. 2. 3) Ibd. 4) Ibd., fol. 31. 67 16 I M. Uaac. cipal tax into one levy under the name of ^^j^- On lund that was niied higliest there was for every shih of principal tax formerly paid now instead paid 1 shih 3 ton. On land that was rated lowest, there was for every shih of principal tax formerly paid now instead paid 2 sliih 2 tou. But as the principal tax was said gradually to have suffered on account of the additions made to it , these were to some extent reduced shortly after the middle of the 16th century '). After the fall of the last Ming Emperor the reigning Ta Ch'^ing dynasty accepted without material change the landtax system, which it found in force. It was not until the year 1724 that an important change took place-. The capitation tax, which had until that year heen levied separately, was then merged in the landtax. To this rule, however, certain districts in Shansi, Kwangsi , Kweichou , certain parts of Formosa and Manchuria formed an exception, where to the present day the capitation tax continues to he levied apart from the landtax ^). The capitation tax ( ~J" ^ ). The second main part of which the present landtax, as just shown , is made up , is the capitation tax. A capitation tax was first imposed under the ""Han dynasty (B. C. 199)under the name of "counting (census) tax" (W^). Male adults (from 15 — 56 years old) and women ahove 30 years of age , who then were and remained unmarried , were originally the only contributors. For the male adults the contribution amounted to 120 cash yearly, which sum , however, was subsequently reduced , while women of the class named had to pay five times the amount paid by the male adults. Merchants and slaves paid a double capitation tax ^). Later on under Emperor Wu of ""Han (B. C. 140 — 88; the levy was extended also to children from the 7^^ to the 14*^ year, under te name of "personal tax" ( p ^)j amounting at first to 23 cash per child , but it was afterwards reduced *). On the whole, the tax was considered a very light levy, 1) Hs. W. Hs. T. K., chapt. 3. fol. 34 and -lO— 11. 2) T. Oh. H. T., chapt. 11, fol. 15. 3) W. Hs. T. k., chapt. 10, fols. 5—6. •i) Ibd., fol. 7. 68 The Landtax in China. J^y and was, moreover, often remitted; among other instances may be named, that husbands, whose wives were expecting to be confined, were exempted from the tax for one year'). After the 'Han dynasty had fallen and the Ch'^in dynasty event- ually got sway of the empire , a capitation tax does not appear to have formed part of the regular system of revenue , until under Emperor T%i Tsung of the Sung dynasty (A. D. 984), with the exception of some years under Hsiao Wu of the Ch*in dynasty , who A. D. 374 abolished the levy of the landtax and the tax on the household , and imposed instead a capitation tax , amount- ing at first to 3 "^hu, but which amount is said to have been subsequently increased to 5 shih ^). Under the Sung dynasty the capitation tax was at first payable partly in money and partly in grain, until A, D. 1011 the portion payable in cash ceased to be levied , while a payment in silkgoods became the principal part of the levy, being 1 piece for every three adults, which was afterwards reduced to 1 piece for every five, and finally to 1 piece for every seven adults ^). The Mongol Emperors continued to levy a capitation tax in grain in the Northern provinces, amounting at first to 1 shih per adult, but afterwards increased to 3 shih for adults of the higher classes of households, the greater number, however, being liable for only 1 shih *). Under the Ming dynasty the capitation tax remained a por- tion of the regular revenue, and the reigning Manchu dynasty at first continued the system which it had found in force. The inhabitants were divided into five classes : town people ( TJj ^ ), country people (|p|5 ^ ) , wealthy people ( ^ ^)> tenants (fp9 .K)' ^^^^ strangers (^ ^)- Each class was again sub- divided into three grades : the upper , the middle , and the lower. Within each grade distinction was further made between adults , youths , and children. There had been periodical increases or decreases in the tax in accordance with the increase or decrease in the population. But in the year 1714 it was ordained that 1) W. Hs. T. K., chapt. 10, fol. 9. 2) Ibd„ fol.. 13. 3) Ibd., chapt. 11, fols. 2—3 and 19—20. 4) Hs. W. Hs. T. K., chapt. 19, fol. 16. 69 ]^8 1- ^' IJaac. tLe lax slHnild be levied according lo Die cenBus list of the 50*'' year of K'^anghsi (1712), irrespective of any increase in the number of inhabitants. In the S"'! year of Yung Cheng (A. D. 1724) the levy was eventually merged in the landtax, when all people not possess- ing land became AvhoUy exempted from it. There were , how- ever, as mentioned already on page 68, certain districts in Shansi , Kwangsi , Kweichou , parts of Formosa , and in Manchuria , where the capitation tax has continued to be levied apart from the landtax ^). " Personal services {^). We now come to the third and last part , personal services , of which the landtax consists. Since long previous to our pres- ent era it was customary to require a certain numbe'r of men of each household to contribute personal services, besides being / liable to conscription for military duties. Each household had to furnish from 2 to 3 men in accordance with the number of adults of which the household consisted (generally reckoned from 5 to 7), and the quality of the soil which the household occupied. A household contributed only 1 man for military services. Each individual was called on to contribute services from his 20^11 to his GOth year in the districts situated near the capitals where the princes resided, while in the more distant districts the age was between the 15^^ and the 65ii» year, the reason for this distinction being that in the former districts the inhabitants were liable to more frequent military services ^). The services consisted originally in the execution of public V works, and in the performance of police duties^). At first they did not exceed 3 days yearly, and even these were reduced to two or one day, or entirely remitted, if the year happened to yield a middling or short harvest ^). But from the time of the Ch'in and the ''Han dynasties they were increased to 30 days yearly, each adult being liable to contribute from his 20*^1 to his 56*^ year. It was allowed people who could afford it, to •/ 1) T. Ch. H. T., chapt. 11, fol. 15. 2) W. Hs. T. K , chapt. 10, fols. 1—2. 3) W. Hs. T. K., chapt. 10, fol. 1. 4) Ibd.. fols. 3-4. 70 The Landtax in China. 29 hire others to perform either the personal or military services for them on a monthly payment of 2000 casli '). With the exception that in the reign of Tai Yuan of the Ch'^in dynasty (A. D. 377) the levy of personal services was for a short period discontinued (when a tax on the individual of 3 "^hu grain was instituted , instead of a tax on the land) ^), no change of importance took place , until under the 1^'^ang dynasty. Before the landtax system of the "two levies" had been instituted, each adult was as before liable to jierform personal services, but every adult did not actually perform them. Thus under the reign of T'^ien Pao (A. D. 744) it is mentioned that of a household consisting of above 10 adults, 2 had to perform personal services, and of a household of above 5 adults, only one adult contributed '). When, however, the system of the "two levies" was put in force, the personal services ()^), or the money that had been levied in their place , were merged in the landtax. This boon to the people was not of long duration, as some time after the people are said to have again been subject to con- tribution of personal services. And under the Sung dynasty , when a special tax had been imposed, which should exempt the inhabitants from labour services, the village elders after a while are said not to have received the money from the government with which to hire people to perform the services, but as it was indispensable that the services should be performed, tlie inhabitants had again to contribute them, so that the levy at that time appears to have been imposed three times over. It is, therefore, generally considered that it was then greatly oppressive, and it is reported to have been at the same time most intricate, being levied at some places under as many as 70 different names *). Under the Southern Sung dynasty (A. D. 1212) the levy became again subject to some modifications. It remained as be- fore mainly based on the means possessed by the contributors, but the services to be performed at any one time are said to 1) W. Ha. T. K., chapt. 10, fols. 5—6. 2) Ibd., fol. 13. 3) Ibd., chapt. 10, fol. 23. 4) Ibd., chapt. 11, fols. 18—21. 71 20 I. M. I)a.ic. liavc been increased threefold. On the other hand, a much long- er ])oriod now intervened between each time the same con- Iribiitor had to perform the services. It was termed the "system of doubled personal services" (^§ ^ ^J ')• While the Liao and Ch*^in dynasties held the North of China, labour performances and contributions of money in lieu of per- sonal services continued to be levied. They were assessed in accordance with the amount of property , such as land , slaves , domestic animals, carts &c. , possessed by the contributors, and steps were accordingly taken at frequent intervals to ascertain the amount of property possessed by the people. Under the Liao dynasty I find for the first time mention made of postal service as belonging to personal services to be performed ^). The rulers of the Yiian dynasty greatly simplified the levy, and made it extend equally to landowners and tradesmen, the latter of which had been exempted ^). It was now made to con- sist mainly in contributions of silk materials ( ^ ^ ) of which every two households had to pay 1 catty to the central govern- ment , and every five households 1 catty to the local authorities , and a money contribution (^ ^) amounting at first to Tls 6 , but later to only Tls 4. Besides these there was also another monetary levy (^ '^)- All three were, however, afterwards formed into one impost called "the great door tax" At the time certain households, who appear to have been exempt from personal services ^), were required to perform postal services ®). Besides the above levies in lieu of personal services there was also instituted in Chiangnan at the commencement of the Yiian dynasty the system of grain contributions in aid of per- sonal services ( Hj^ i^ ^). The households possessing above one ch'^ing land had to put aside a certain number of mou of 1) W. Hs. T. K., chapt. 21. fol. J. 2) Hs. W. Hs T. K., chapt. 21, fols. 5 and 6—9. 3) Ibd., fols. 13—18. 4) Y. Ch. L. H„ chapt. 131. fol. 31. 5) Hs. W. Hs. T. K., chapt. 21, fol. 17. 6) Ibd., fol. 14. 72 The Landtax in China. 21 laud for every ch'^iug possessed, tlie produce of wliich they had to surrender to the authorities^). Under the Ming dynasty the households were divided into three classes , the class to which each belonged being determined by the area of land possessed by it, and different kinds of labour services or payments in lieu of same were then distribut- ed on the households in accordance with the class to which they belonged, while at the same time the number of adults possessed by each household was taken into consideration '). Under this rule did not come the services which were incidental to the institution of hundreds and tithings, which services had to be performed by the people in turn ^). Many were , however , exempted from the contribution , as for instance civil officials, and military officials might possess up to 3 ch'ing land, without being called upon to contribute personal , q^{ services. If possessing more than 3 ch'^iug , the levy was assessed / in proportion to the excess only *). But, as mentioned above, in the year 1456 the levy of per- sonal services in the province of Chiangnan began to be merged in the landtax, and this became afterwards, during the latter half of the sixteenth century , the general rule , which has been continued under the present dynasty^). The postal services, which certain households had had to perform under the Yuan dynasty, were at a subsequent period commuted into a money payment to provide for the expenses incurred by the officials in hiring people to perform them, and the tax was ultimately merged in the landtax ®). After having thus shown the gradual development from the earliest times of the landtax proper, the capitation tax, and the personal services, and pointed out how the last two levies eventually became united with the iirst, so as to form parts of one general tax assessed on the land, I shall now proceed to describe , in detail , the nature of the impost as at present levied. 1) Y. Ch. L. H., chapt. 133, fol. 31. 2) Y. Ch. L. H., chapt. 133, fol. 35, and Hs. W. Hs. T. K., chapt. 21, fol. 25. 8) Hs. W. Hs. T. K., chapt. 21, fol. 25. 4) Y. Ch. L. H., chapt. 133, fol. 3B. B) T. Ch. H. T., chapt. 11, fol. 15, and T. Ch. L. L., chapt. 8, fol. 42. 6) T. Ch. H. T., cbapt. 11, fol. 15. 73 22 1- M. Daac. Present levy. Ill lovying" the landtax the government lias adopted tlie system of d(3aling with each individual ])roprietor. In doing this the aim of the government has been to ensure , that the lowest ^' amount compatible with the state expenditure should be levied from the people, in order thus to aid in procuring plenty for the inhabitants and, what in China is considered a necessary J consequence of this , internal peace. It does not, therefore, allow the tax to be farmed out to speculators , and prohibits under penalty influential members / among the gentry to collect tlie tax from the smaller cultivat- ors , in order to hand it over to the district magistrate ■'), as this would give them an opportunity of imposing a greater amount on the simple minded peasants, than the government has stipulated. An exception to this rule exists, however, with regard to small tax-contributors, who have to pay under 1 Tael, and who are living at a great distance from the magist- rate's Yamen; in their case it is allowable to entrust the amount to larger contributors for payment to the authorities *). For the purpose of assessing the tax, surveys have been made of the land, the property of each propietor is entered in a landregister , and the tax is assessed at a fixed rate per mou of cultivated land. Survey. The cultivated land in China has on several occasions under <' different dynasties been surveyed. But a scientific survey has as yet never been made, as the only instrument which the Chinese employ in surveying land, is the measuring rod, and at times a rope; it is, therefore, more than probable that the surveys made are chargeable with great inaccuracies. Moreover, the old measurement in the different provinces was not based on a uniform scale, and was in many cases found to differ widely from the dimensions of the standard measurement issued by the Board of Revenue under the present dynasty. Not only 1) H. P. Ts. L., chapt. 9, fol. 9. 2) Ibd., fols. 7—8. 74 The Landlax in China. 23 was the number of feet to the bow ') ( S ) different in different places (varying from 2 feet 2 inches in certain provinces up to 7 feet 5 inches in others); but also the number of bows to the mou was found to vary from 260 bows per mou up to 720 bows. The government did not consider it expedient to amend this inequality , as it would have necessitated a thorough change in the amounts of the landtax long since fixed for the different provinces, and to which the people had already become accust- omed. It was, however, directed in the 15*^ year of Ch'^ien Lung (A. D. 1750) that from that time the Revenue Board standard should in every instance be employed in surveying land which is reported to the magistrate as having been laid under cult- ivation 2). The area of taxable land as reported by the several provincial authorities to the central government amounts at the present time to 7,646,267 ch^ig, equal to about 115,840,945 acres, v^ In undertaking surveys of the land it is the rule tliat they should take place at times when the peasants are unemployed with their harvest labours. Registration of land. After the land has been duly surveyed it is entered in the district magistrate's landregisters , the most important of which is called the „ Fish-shell Register ( ;|| ^ flfl" ) '^)- This register contains information with regard to the situation of the laud, its configuration, boundaries, and owner. It is this register which serves as evidence in cases of boundary disputes *). Assessment of the land. When the registration of newly cultivated land has taken 1) The measures employed in the survey and measurement of land are 1° the bow ( 3 ) being 5 Chinese feet long; 2" the mou ( MA ) <^iual to ?40 square '-^ bows, or being 15^^ bows square; 3" the ch'ing ( liH ) equal to 100 mou, or " being 114|§^ bows square. — 6.6 mou equal about 1 acre; 1 ch'ing equals about ^ 15.15 acres. 2) T. Ch. H. T. S. L., chapt. 140, fol. 21, and H. P. Ts. L., chapt. 7, fol. 38. 3) A remnant from the Ming dynasty. 4) T. Ch. H. T. S. L., chapt. 140, fol. 13, and H. V. Ts. L., chapt. 9, fol. 18 75 24 ^ W. Daae. place it remains exempt from the tax for ten years, if dry land; for six years, if paddy laud. Should, however, the land previous to the expiration of the stipulated term he found / unsuited for cultivation , the cultivator may , by applying to the magistrate to have it reexamined, he allowed to relinquish it ^). After the expiration of the above named terms, when the land is chargeable with the tax, the assessment is made per mou, in accordance with the quality of the soil. The land is divided y into classes, according to its quality, each of which is again subdi\dded into grades; for each grade a separate rate is fixed. The rates also vary according to the kind of land , on which they are levied. Of the different kinds of land into which the soil of China is divided, the two most important are 1° the freehold land ( ^ 03 ) and 2° the land belonging to the grain transport stations ( "|fr pQ ). But I shall here confine myself to mention the rates on the former. These vary greatly in the differ- ent provinces. The lowest rate levied per mou is Tl. 0. O.O.O.'^-^*- in money and shing O.''-^^- in kind, levied on some land in / Chianghsi. The highest rate levied is Tl. 0. 6.5.0. in money and tou 5.^ in kind, which is levied on certain land in Kwei- chou. In the different provinces the rates vary in innumerable shades between these two extremes ^). The land belonging to the grain transport stations is as a rule assessed at a lower rate than the freeholds ^). The monetary part of the tax is properly assessed in silver, but in case the people desire to pay the tax in cash, the gov- ernor shall fix the rate at which the cash is to be received ^ according to the market price ruling at the time ^). To the amounts levied in money and kind in accordance with the fixed rates, there is in addition levied waste allow- ances on these amounts in most of the provinces. They had been levied secretly during the commencement of the present dynasty , and were only officially acknowledged durhig the 1** year of the reign of Yung Cheng (A. D. 1723)5). The total of the tax in money and kind, including capitation tax and waste allow- ances, amounted in the 13*^ year of T'Hing Chih (A. D. 1874) 1) H. P. Ts. L.. chapt. 8, fol. 1. 2) Ibd., chapt. 5, fols. 8—23. 3) Ibd. 4) Ibd., chapt. 9, fol. 7. 5) T. H. L., chapt. 24, fol. 16. 76 The Landtax in China. 25 to about thirty nine aud a half millions Taels. For full partic- ""^ ulars I must refer to the table appended to this chapter. Land exempted from the tax. The land belonging to temples, to burial places and places of sacrifice to the saints &c. are all exempted from the laud- tax. The total area of this revenue free land is stated to be 3567 ch^g 1). Moreover, the people are allowed to cultivate small patches of land, varying in size from one to ten mou, in out of the way places, as on hills, along river banks &c., in order to encourage them in their endeavour to increase their means of subsistence without any fear of finding themselves subsequently involved in disputes about the tax ^). Under the head of land exempted from tax comes also the "banner land" (j^ ;^^), though not in the sense of the above lauds , as it may in fact be considered government land , rented by farmers. It is situated within a radius of 167 miles (500 li) from the capital, and was granted by the present dynasty to the officers and soldiers of the eight banners; its area amounts to 153,467 ch'^ing. The banner men were, howQver, indifierent cultivators of the soil, and mortgaged their land to Chinese peasants. Afterwards the government redeemed it, and decided to let the land out to Chinese tenants, who pay a rent to the government, which the magistrates collect, and which is di\dd- ed among the banner men ^). There is likewise in all the provinces granted land to the public educational establishments, amounting to 17000 ch*^ing for the purpose of providing means for defraying expenses for repairs to the houses , and for giving support to needy scholars. (Li some provinces it is reckoned among the ordinary peasant land , in others a separate account is kept of it , in which latter case it is exempt from the landtax, and is let out to tenants, who pay a yearly rent *). 1) H. P. Ts. L., chapt. 7, fol. 18. 2) T. Ch. H. T. S. L., chapt. 139, fol. 17, and II. P. Ts. L., chapt. 7, fol. 19. 3) H. P. Ts. L.. chapt. 7, foh. 1-10. 4) T. Ch. H. T., chapt. 11, fol. 10. 77 »2Q I- M. Daae. In Manchuria, !Eunan, Ssuch'uan, Kweichou and T'aiwan tracts of land have been granted to military colonists, amount- ing to several thousand ch'^iug, which is exempt from tax; in some cases the land is cultivated by the grantees themselves; in others it is let to tenants , who pay a yearly rent ^). Mode of collectinif the landtnx. Before the levy of the landtax is commenced each landed proprietor is furnished with a memorandum explanatory of the tax , giving information with regard to the area of land belong- ing to the household concerned , the amount of landtax leviable on same, the proportionate additional levy, the tribute grain due &c., aud explaining how the tax is equalized and distrib- uted on the different classes and grades of land. For the collection of the landtax there is fixed two terms, the first from the beginning of the 2"d moon to the end of the 5tii moon, when one half of the tax ought to be paid. The collection is then suspended, on account of the peasants being busy with their agricultural labours. The second term commences with the 8tJi moon and finishes at the end of the 12*^^ moon, when the tax should be collected to its full amount. Exceptions to this rule are : a. Ohiangsu, Shenhsi, and Ssuch'^uan, where the first term extends from the 2"'i moon to the end of the 1i^^ moon; d. Kwangtung, where the first term begins with the 7^^ moon and ends with the 8*'^ m.oon, and the second term commences with the 12**1 moon and extends to the 1*' moon of the following year; and c. Yunnan and Kweichou, where the first term for the col- lection of the tax commences at the beginning of the Q'hinoon and lasts to the end of the year; the remainder of the tax should be collected to its full amount during the S^d moon of the following year ^). The district magistrate , who also acts as collector of the landtax in China , employs the circulating memorandum ( -^ |f ) ''), in 1) H. P. Ts. L., chapt. 8, fols. 13—15. 2) Ibd., chapt. 9, fol. 5—6. 3) Except in Kwanghsi, Ssuch'uan and part of Manchuria. 78 The Landtax in China. 27 order to speed on the collection of the tax. There is one such memorandum for every five or ten families. Under the name of each family is stated the area of land belonging to it, the amount of tax payable in money and grain , for the payment of which they are allowed ten minor terms. The portion to be paid in each term is also stated. This memorandum is forwarded to the headman of the tithing, who circulates it round, until the tax is paid. The taxpayers are at liberty to proceed to the magistrates office and place the money in the moneychest placed outside the Yamen, whereupon one part of a triple- certificate ( ^ ffi^ ^ ® ), on each part of which is stated the amount of the items to be paid, is handed him as receipt. One of the two remaining parts is kept in the magistrates office for reference , while the other is given to the Yamen runner for purposes of comparison. Those certificates that remain belong to people , that have not paid their tax , and serve as a kind of "Defaulters' Eegister" ; such outstanding sums have to be collected without delay. The certificates serve also as a check on the magistrate's clerks; should the part of the certif- icate which is to be handed to the tax payer, have been given up, and the amount of grain or money stated in same not be at hand, this is held as a proof that the amount has been wrongfully appropriated for private purposes '). As to the por- tion of the landtax that is paid in kind, the magistrate notifies the peasants some time beforehand when in the autumn the granaries will be open for receiving the levy, specifying also the order and the time in which the people belonging to the difierent villages have to proceed to the granaries to pay the tax. It is the duty of the collecting official to superintend at the granaries himself, in order to prevent the people suffer- ing injustice *). If it happens that a landed proprietor resides in another dis- trict than the one in which his land is situated, the magistrate of the latter makes out a memorandum of the tax payable , which he forwards to the magistrate of the district in which the owner re- sides, requesting him to urge on for him the collection of the tax ^). 1) H. P. Ts. L., chapt. 9, fob. 6—7. 2) T. Ch. H. T. Sh. L., chapt. 143, fol. 26. 3) H. P. Ts. L., chapt. 9, fol. 8. 79 28 I. M. Daae. This arrangement is made, in order that the taxpayer may be the easier reached, and thus no evasion of the tax be caused. Evasion of the landtax and punishment inflicted therefore. The payment of the landtax can be evaded entirely Ijy sup- pressing , or omitting to register the land in the public registers , or partly evaded by falsely representing the quality of the land as inferior to what it in reality is. I am unable to ascertain whether it is a crime of common occurrence to evade the tax, but it is my belief that on account of the enormous extent of the country and its great population, a considerable number of cases of the kind are yearly brought to the notice of the magistrates, and in all probability a still greater number is passed unnoticed. The evasion of the landtax , it is stated in the Penal Code , "shall be pmiishable in proportion to the amount of the chargeable land omdtted, in the following manner: When the unregistered land amounts to one mou, and does noi exceed five mou, with 40 blows; and for every additional five mou so suppressed, the punishment shall be increased one degree , until it arrives at the limit of 100 blows. The unregistered land shall be forfeited to the state , and the arrears of the landtax (computed according to the period during which it had been unpaid, the extent of the land, and the rate at which it would have been lawfully chargeable) shall be at the same time discharged in full" ^). If an attempt is made partly to evade the tax by represent- ing the land to be of a lower than its real quality , it is stated that: "When the land is entered in the register, but falsely represented as unproductive when productive, lightly chargeable when heavily chargeable ; . . . (or if the land is nominally made over in trust to another person, in order to exem.pt the real proprietor from personal service) , the punishment , whether corporal or arising out of the payment of the arrears of the tax, shall be inflicted in the manner and according to the scale above stated ; but instead of a forfeiture of the lands , the register of them shall simply be corrected and the assessment and per- 1) Staunton's translation of the Penal Code, Book II, page 94. 80 ThL" Landtax in China. 29 sonal service of the real proprietor be established agreeably thereto" ')• Deferring of leyy and remission of the landtax. It is not an unfrequent occurrence in China, that when a locality meets with a natural calamity, or when armies have to march through it, from which it naturally suffers, or again when extraordinary services are performed by the people of the locality , the payment of the landtax is deferred for some time , in order thus to alleviate the sufferings of the people. The extent of the calamity is ascertained by the district magistrate, who in reporting expresses its extent in a certain number of tenths. If reported to amount to '"/m*''^, '/io^^'^j ^^i^ ^/jgths^ the landtax for the year is distributed over three years, during which time it has to be paid together with the ordinary tax for those years. If it amounts to '/lu****, ^lio^^^, or ^/,o*^*> the tax is distributed over two years. If under ^/jo^^S no part of the levy is deferred ^). Sometimes the landtax is wholly remitted , if the finances of the countiy admit thereof, on important occasions in an emperor's reign , as , for instance , the anniversary of his access- ion to the throne after an unusually long reign , or the emperor's mother having reached her 80*^ or 90''^ birthday, or a period of great prosperity throughout the empire. The amounts remitt- ed on such occasions during the present dynasty are said to have amounted to about 167 millions taels. It being impract- icable to remit the whole levy in one year, the remission has as a rule been distributed over three years, a certain number of provinces being exempt each year ^). The landtax has also as a rule been partly remitted in those districts through which the emperor has passed on his way either to the Imperial tombs, the hunting grounds, or while on tours of inspection in the provinces. The amount remitted has generally been Vio^^^ of the tax leviable '•). 1) Staunton's translation of the Penal Code, Book II, page 94. 2) H. P. Ts. L., chapt. 84, fol. 7. 3) Ibd., chapt. 83, fols. 1—13. 4) H. P. Ts. L., chapt. 84, fol. 5. and T. Ch. II. T. Sh. L., chapt. 212—214 81 Vllle Congres international des Orientalistes. — Section de I'Asie centrale et de I'Extreme Orient. 6 30 1- ^- IJaae. It, has likewdse been ilie [)ractice i,o remit arrears due for a certain period of years back , a most unpopular measure among the Yamen runners, as they while the money is still supposed to be due , often obtain a small douceur on their appearing wiili f.lieir defaulters' register in tlie villages ^). Incidences and economical results of the tax. To trace the incidences and economical results of any tax in China is a task of extreme diflS^culty , as the state of general statistics is still very behindhand, and without these no reliable data are to be had from which to draw correct conclusions. I shall, however, from the facts above explained endeavour to trace the most important incidences and results of the tax under consideration. In doing so it will be of assistance first to recapitulate its principal features. We have seen 1°. that the land when first laid under cultivation is exempted from the tax for a certain number of years (6 — 10 years); 2°. that the tax, after the expiry of the period allowed, is assessed at certain rates per mou, varying in amount according to the quality of the soil; 3°. that it is levied partly in money and partly in kind ; 4°. that the money rate is assessed in another than the ordinary currency, and that the levy in kind is frequently commuted into a money payment ; 5°. that there are two yearly terms fixed for the collection of the tax; 6°. that lands belonging to temples and places of sacrifice to the saints are exempted from the tax; 7°. that the punishment inflicted for evading the tax consists in confiscation of the land so concealed , besides the bastinado ; 8°. that the tax on certain occasions is remitted either in part or entirely. The cii'cumstance that land when first laid under cultivation is exempted from the tax, proves greatly benificial to the agricultural interests of the country. It cannot fail to be an inducement to the cultivator, that he, when he finds a parcel 1) II. P. Ts. L., chapt. 83, t'ols. 49—64. The Landtax in China. 31 of waste land suitable for cultivation, shall be allowed to enjoy tbe whole of the produce himself, without being called upon to surrender any part thereof to government for some years to come. Did not this inducement exist, but the land were at once subject to the tax, it is more than probable that the waste land would remain waste , as the profits derived from newly broken up land are but insignificant, while a great amount of labour is required. As it is, this inducement given to the cult- ivator miay be considered to tend to the increase of the pro- ductive power of the land. That the tax is assessed on a certain specified measurement of land (the mou) , and at rates varying in accordance with the quality of the soil appears theoretically a sufficiently perfect arrangement. Had exact surveys been made of the land , and were it possible in practice in every instance to pronounce with certainty the grade of quality of the soil concerned , such method would have ensured that the tax would had been equally distrib- uted. But, as I have pointed out above, inequality exists in the measurement of the land surveyed previous to the 15th year of Ch''ien Lung, when mous of dififerent size were assessed at the same rate, and generally the surveys made subsequently have been unscientific and are without doubt chargeable with great inaccuracies. And the method adopted in assessing the tax of dividing the land into classes and grades according to its quality, though theoretically fair and just, must necessarily in practice lead to great inequalities. Even supposing the functionaries who are employed in the performance of this work to be honest, well- meaning men , still the great difficulty in every instance cor- rectly to decide the particular grade of a class to which a certain parcel of land belongs will in all probability give rise to inequalities, and should the functionaries be in the least chargeable with venality, it is easy to perceive what splendid field this system throws open for vexatious proceedings and acception of bribes to the detriment of tax contributors and the state. It may, however, in fairness be asked, what other system will give better practical results, without being chargeable with other equally objectionable consequences. If tlie land be accurately surveyed, and the system at present in force be 83 32 I- ^1- llaae. carried honestly into practice, no greater objection on the score of inequality among the respective contributors of the tax could fairly be raised, than under any other method which might be adopted. However, to attain this end two important changes would undoubtedly be necessary in the administration of the landtax. First , scientific surveys would have to be made of each district , by which exact knowledge of its area would be obtained, Secondly , district collectors would have to be specially appointed , whose sphere of action would not extend to ordinary judicial matters. The fact that the tax is levied partly in money and partly in kind is, as long as the rate of each is fixed, and the tax is levied in money and kind accordingly, open to no objection, when the present state of society and the circumstances generally of China are considered. But that the money rates are assessed in another than the ordinary currency, and that the levy in kind is frequently commuted into a money payment, are both points which especially in a country situated like China are more or less open to objections. As the money rate of the tax is assessed in sUver, and the ordinary currency used by the people is copper cash, the peasants if desirous of paying in silver have to change their cash to obtain the silver, by which operation a loss is sure to be sustained, and they would then moreover be caused expense in having the silver melted down into the proper amount payable. If they pay in cash it is doubt- less provided, that the governor of the province concerned shall fix and cause to be made generally known the proper rate of exchange. But there can be no doubt that this difierence in currency, notwithstanding this provision, causes great uncert- ainty, as it opens the door for exacting proceedings. Were the rate published throughout the district, many of the smaller proprietors might still continue ignorant thereof, being unable to read it , and it is probable that even those to whoss knowledge it comes would prefer to submit to pay a higher than the ordinary rate, to calling down upon them the hatred of the clerks and Yamen runners. The fact that the levy in kind is often commuted into a money payment is open to the same objection, giving the unscrupulous taxgatherer an opportunity 81 The Landtax in China. 33 of commuting the tax at a higher rate than the market value of the grain. Both circumstances tend, to render the tax uncert- ain in amount, and to keep out of the pocket of the taxpayer considerably more than is necessary, over and above what it brings into the Imperial treasury. The two yearly terms (each of which is subdivided into minor terms) fixed for the payment of the tax may be fairly pronounced the most convenient for the taxpayer. The adoption of these terms enable the proprietors to make the payment gradually in small sums, which circumstance causes the outlay to be felt as lightly as possible by the smaller landowners , and the later term of the two, during which the latter half of the tax is paid, ends only after the autumn harvest has been completed and the cultivator has had time , should need be, to realize part or whole of his surplus produce. The exemption granted to lands belonging to temples and places of sacrifice to the saints, although economically indefensible, is a measure which under the circumstances may be considered politically expedient. The extent of the land so exempted is moreover comparatively insignificant, and but a trifling loss is, therefore, caused to the treasury. As regards the punishment inflicted for the evasion of the tax no great objection can be taken to it on the score of severity , if the provisions generally of the Chinese criminal code , and the character of the people whom it is intended to restrain, be duly considered. It might be urged that confiscation of the land would eventually prove detrimental to the general interests of the country , as the lands in the hands of the government would not be likely to be managed in the same careful manner (and , '-■ therefore , decrease in productive power) , as it would under the peasant proprietor himself, whose own welfare would to a great extent depend on the proper management of the land. But such objection cannot have great practical weight. The confiscated land is as a rule let to tenants for a small rent , and the interests of these tenants are as fully bound up with the land , as were it their own property, they and their families being in most instances allowed to remain on it, as long as they pay the stipulated rent. It is but a natural consequence of a system where the 85 |}4 I. M. Daae, The T/aiidtax in (Jhina. government, deals directly with every cultivator, that at times the remission of the tax either in part or wholly sliould form nart of the system. Droughts or inundations often befall large districts, and during such calamities it would be impossible for the large class of small peasant owners to contribute their share of the tax, although it can by no means be said to be a heavy impost. And even the greater and more well to do landowners would in years of exceptionally bad harvests find difficulty in iiaying the tax to its full amount, as tenants are then sure to be behindhand with their rents. It has , however , on not a few occasions been the case that , although no natural calamities have given cause to the measure , an entire year's landtax has been remitted as an act of grace on the part of the emperor. As the government expenditure in future will increase in consequence of advance made in civilisation, it is not probable that the state of the Treasury will again admit of such great sacrifices. A Table giving details as to the component parts of the tax and its distribution over the different provinces is hereto appended. 86 and amounts of tiie lax by the aboriginal tribes subject to China. 1 -^ ^"^ 3-3 ■BV^Z ■1^ O t—! __ Amount of straw and >ndry articles included in Rate of waste allowance in kind. ted amoun allowance Shih ' ' ted amoun :' landtax 1 nd waste a ^nd. Taels Estimated total amount of landtax. Average amount of tax the tax. ;tima raste kind. timai ey ot ind a in ki per mou. ^ ^ Es mon in k: ance Taels. 15iuuUo.s. T.Sh. T.Sli. T.M.C.C. 0.3 — 1.0 10,537 180,091 430,770 0.0.3.0' ■aw 94,400 — 1.0 2,551 29,194 3,327,008 0.0.4.5" — Nil Nil Nil 3,816,640 0.0.3.8« — — 0.2^ 2,504 104,769 3,604,411 0.0.6.3' — Nil Nil Nil 3,668,093 0.0.5.1' eds 118,865 „ jj 379,476 8,887,012 0.0.6.0 — „ jj 180,700 2,005,204 0.0.5.8« — „ jj 129,544 2,388,836 0.0.5.1' — — 1.2 36,083 375,635 1,905,882 0.1.3.9' — Nil Levied on Nil 1,385,920 4,371,890 0.0.9.3' — small quant- ity ; not counted. " 143,800 1,393,688 0.0.2.3" — 1 Nil „ 147,450 1,427,342 0.0.4.5' Levied on •aw 15,630 small quant- ity ; not counted. " 195,287 2,058,180 0.0.7.9' 4,577,608 — 1.5 72,614 552,213 876,249 0.0.3.7' 40,500 Nil Nil 203,385 274,764 0.1.1.1* ^Imr.. Cts. 67:^1 con '/ 14000 pes '/ 200 Bins ..." iiOOO „ J, 14,834 797,401 0.0.1.7' ipetre . « ISOO ir....Shih 90 1 TU liiO — 1.6 54.675 396.395 1.861 890 00 5 4' Table showing the area ul each province, and the area of taxable land in each province together wltii the rates and amounts ol tl» tax borne by the land in the different provinces, including certain rents on government lands and buildings, and tribute paid by the aboriginal tribes subject to China, U¥ 718,SUU OMl fi.uai i o.oci — 0,3.3.7 — 0.3.8.0' — 0.8.3.0 3,047,867 1,431,100 3111,3m 71.379 So4,UB3 642,007 130,304 260,772 ISuloUU 237.5 1'J 110,000 77.03C 1U3.365 Nil 378,060 180,700 147.4B0 lUo.lOO Roeds 118.86G U7.1&0 1,427.342 195,387 2.058,180 552.313 870.249 203,38& 274,764 14.S34 797.401 390,395 1.801,890 143,143 &7 6,058 149,369 mZ 0.0.7.9' 0.0.3,7 • 6) 3U20 H of :^ li| "re no. > ij» 'Hui Tion, chapt. 11. 'Hu Pu TboIi Li only states number of 4) IncluduB 1385 di'ing »[ p^ i^k ' ncluded in the fi) Thoru roly imi.f, 7) IWo nro besides «»" J^ »f ^ ffl ■ tic extent of which in mm. i. not given. 8) Tho tffllnl number of e|, uif; "f tui«d lu.id is c.i«nl to 11&.840,U4& ncrus. Ur. WiUinina (Middlu KirgJom, vul. 1. imgo 387) C3tiinnli:s lliu » thoulil bo 5 time* greutor than iho nroa of land oflicinlly roiiortud subject l«i ihe l»ndtui. S) llio proportion uf nrnblo land, subject to tiut, to the otimated ti>ti>l area of the tiglitoun provinces, or China propar (i.e. Manchuria and Bnst«m Turkuton &c. oicludcd} Is 0.136. 10) Th« ri.l.> sivon aro Ihy.c levied on the ordinary peasant land ( |^ Jlf^ I- Tbirc iitt^ uthor ratci, higher and lower than these, levied on certain other kinds of land , wbicW are, howi 12) T\u-« .n i"-.t 1 cand. 3 cash per bui VUIc r University of California SOUTHERN REGIONAL LIBRARY FACILITY Return this material to the library from which it was borrowed. REC'D LD-URL . ... 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