鹽場與州縣－明代中後期泰州竈戶的賦役管理

Salt Fields and Local Administration: Tax and Corvee Administration of Saltern Households in Taizhou in the Ming

徐靖捷(Jing-Jie Xu)

《歷史人類學學刊》 10卷2期 (2012/10) Pp. 63-88

摘要

明初的竈戶生活在州縣和鹽場兩套行政系統的管轄中，承擔里甲賦役和鹽課雙重義務。為了保證鹽課的完納，國家對於竈戶在州縣承擔的賦役有各種優免政策。因此，在揚州府鹽場較為集中的泰州，竈戶利用優免政策，佔買民田，不承擔賦役，拖累民戶賠補，導致戶口凋敝，稅糧空虛。從明中葉開始，泰州圍繞著民竈賦役制度進行改革，州縣官員想盡辦法保證州縣稅糧的完納，將竈戶逐步納入賦役徵收體系，鹽務官員對這些改革有支持之處，也有反對意見，反映了明代鹽場和州縣在管理民竈稅糧問題上的不同對策。但由於國家的政策偏向鹽務，民竈稅糧改革在泰州進行得並不徹底。

關鍵字

鹽場 ； 竈戶 ； 賦役制度 ； 州縣 ； 泰州

並列摘要

In the early Ming dynasty, saltern households (zaohu) were simultaneously registered under both the salt administration and county administration systems, which meant that they shouldered a double tax burden. In order to ensure the continued production of salt, the state granted them various exemptions from their tax obligations to the county administration. In Taizhou, Jiangsu, which had a high concentration of salt fields, saltern households took advantage of this policy to seize civilian lands while avoiding corvee duties, thereby adding to the corvee burden of registered civilians and leading to problems in the household registration system and tax arrears. Beginning in the mid- Ming, tax and corvee reforms specifically targeting the salterns were undertaken. Local officials sought to ensure the fulfillment of tax quotas and therefore brought saltern households more fully under the control of the county tax administration. The response of salt administrations officials was mixed, reflecting the different priorities of the two systems. Ultimately, because national policy placed a higher priority on the salt administration, these reforms did not succeed.

並列關鍵字

Salt fields ； saltern households ； tax and corvee ； county administration ； Taizhou