土城媽祖田之土地所有關係探究——社會的業主與國家所有權人

本文以近年發生之土城普安堂土地所有權紛爭為例，探討臺灣「祀田」自清治至戰後之所有關係。祀田乃信眾為維持寺廟營運，捐獻或集資購置之田業。清治時期，臺灣土地所有者，有官府認定之業戶，與民間肯認之業主，二者所指對象不盡相同。民間肯認之祀田業主，可能包含獻田施主後人、廟內祀神、及向廟方承墾／承贌土地之佃人，呈現「一地多主」狀態。此外，因本件慈祐宮媽祖祀田，尚及於山區土地，故本文亦就清治臺灣山場土地之所有關係進行討論。日治時期，媽祖田山區居民為規避1904年「臺灣地租規則」規定之高額稅金，在辦理山區新墾土地臺帳登錄時，及其後日本政府進行林野調查時，居民均使慈祐宮成為臺帳登錄之業主權人。然而此並不意味居民否定自己同為土地「業主」。蓋居民對於「業主」之認知，仍停留在清治時期「一地多主」之概念，因此即便居民使慈祐宮登錄為政府認定之業主權人，其仍認為自己同為土地業主。但如此作法也為日後雙方土地所有權紛爭埋下伏筆。戰後國民黨政權初領臺灣，隨即進行地籍清理並辦理土地總登記。然而過程中極為倉促混亂，故戰後總登記所登記之所有權人，大多沿襲自日治時期法院登記簿資料，及各地方保存之臺帳資料。日治時期遺留之國家法上業主權人／所有權人，與民間認定之業主不一致問題，遂無法獲得解決。1953年政府推行「耕者有其田」，媽祖田埔地多數祀田遭政府徵收，放領為佃人所有。山區土地則因部分不在徵收範圍內，部分承領地價過高，佃人放棄承領，以致慈祐宮今日於山區仍擁有近三百甲祀田。 2006年發生之普安堂土地所有權訴訟，將百年來慈祐宮與山區居民之土地所有權衝突，推向高點。法院雖以現代法判決慈祐宮勝訴。但對於普安堂及其他山區居民而言，該判決結果似乎無法體現其對於正義之想像。

關鍵字

媽祖田；普安堂；慈祐宮；祀田；業戶；業主；業主權人；所有權人；臺灣地租規則；耕者有其田

並列摘要

This article takes the lawsuit between Pu-An-Tang(普安堂) and Ci-You temple(慈祐宮) for the land ownership of Mazutian(媽祖田) in Tucheng(土城) as an example to study the Taiwanese “Szutian”(祀田). Szutian means the land of the temple, is the land that believers maintain to operate the temple and donate or raise funds. During the Qing period, there were two types owners in Taiwan — the official one and unofficial landowner. The former is named “Yehu”(業戶), the latter is named “Yezhu”(業主). The yezhu of the szutian may include the descendants of the donators who donated the lands, the God in the temples, and the tenants who conclude the copping contract with the temple. It caused multi-owners status for one property. In addition, due to the fact that most portion of Ci-You temple Mazutian is still in the mountain area, this article also discusses about land ownership in Taiwan in Qing period. During the Japanese period, residents of the Mazutian mountain area avoided the high taxation of the “Taiwan Land Tax Rule”(臺灣地租規則) in 1904, and abandoned to register as the landowners of Mazutian mountain area. However, this did not mean that residents denied themselves as landowners. The reason was that the residents’ perception of the “owner” still remained in the concept of “multi-ownership” during the Qing period. Therefore, even if the residents made register the Ci-You temple as the official certificated owner on the government record, they still thought that both of them were landowners. They ignored the difference between Traditional Custom and Modern Law. And this practice sowed for the disputes over the land ownership between two parties in the future. In post-world war Ⅱ the Kuomintang (KMT) regime jointed Taiwan and immediately carried out the Cadastral Clearance and the general registration of land. However, the process was extremely rushed and chaotic. Therefore, the contents of most registration were transcribed from official documents in Japanese period. The inconsistency of unsettled ownership-disputes between the official and unofficial owners’ can not be solved. In 1953, the government legislated “Land-to-the-Tiller” program(耕者有其田政策), and most of the fields in Mazutian were transferred to tenants. Awing to the fact that part of the mountain land was not expropriated by the government, the certain part of the land price was too high, the residents could not afford it but gave up the right , so Ci-You temple still holds nearly 2.97 million square meter fields in the mountain area today. The land ownership lawsuit took place in 2006 and pushed the land ownership conflict between Ci-You temple and mountain residents to the highest point. Although the Ci-You temple won the lawsuit. But for Pu-An-Tang and other mountain residents, the sentence does not reflect justice.