The Magistrate\\u0027s Tael
Contents
Tables
Preface
Acknowledgments
1— The Roots of Fiscal Instability
The Legacy of Late-Ming Fiscal Reform
Bureaucratic Solutions to Structural Problems
Centralization of Tax Accounting
Centralization of Tax Collection
Imperial Benevolence and Fiscal Administration
2— Informal Networks of Funding
Revenue Sharing in the Early Ch\\u0027ing
Retained and Remitted Taxes
The Poverty of Local Administration
The Fiscal Demands On Local Government
Local-Government Expenses
Higher-Level Demands
The Informal System of Funding in the Early Ch\\u0027ing
The Magistrate
High-ranking Provincial Officials
Customary Fees
Contributions from the Customs and Salt Administrations
Percentage Deductions from Remitted Taxes
Funds Skimmed Off in the Process of Purchase and Allocation
3— The Return of the Meltage Fee to the Public Coffers
The Attack On Government Deficits
Arrears and Deficits in the Early Ch\\u0027ing
The Target Shifts
Who is Responsible? Who Shall Pay?
The Reform of Local Fiscal Administration: Huo-Hao Kuei-Kung
From Desperation to Innovation
Reactions to Reform
Backlash in Honan
From Experimentation to Empire-Wide Implementation
4— Fiscal Rationalization and Local Adaptation
Finding a Model
The Hupei Model
The Honan Model
Suiting One\\u0027s Policies to the Time and the Place
The Sweet Smell of Surplus: Huo-Hao Kuei-Kung in North China
Overcoming Backwardness: Huo-Hao Kuei-Kung on the Periphery
Poverty Amidst Riches: Huo-Hao Kuei-Kung in Shantung and the Southeast
5— Local Variations and Underlying Principles
Public-Expense Funds
Public Expenses and the Central Government
Relieving the Burdens on the People
The Allocation of Kung-fei
Kung-fei Allowances to Chou and Hsien Officials
Kung-Fei to Higher Provincial Officials
The Kung-Fei of the Whole Province
Payments to the Central Government
Accounting and Accountability
Yang-Lien
Changes in Yang-Lien Allocations
Extension of Yang-Lien
Lou-kuei after the Reforms
Salt Fees
Surplus from Customs and Commercial Duties
Revenues from Miscellaneous Commercial Duties
6— Obstacles to Reform: Low-Level Corruption and the Kiangnan Tax-Clearance Case
Measures to Control Arrears
The Origins of the Kiangnan Ch\\u0027ing-Ch\\u0027a
The Ch\\u0027ing-Ch\\u0027a Begins
Trouble Within the Ranks
Subbureaucratic Subversion
The Anatomy of Tax Corruption
The Final Reckoning
7— Looking Ahead: the Breakdown of the Huo-Hao Kuei-Kung Reforms
The Debate over Huo-Hao Kuei-Kung in the Early Ch\\u0027ien-Lung Period
The Operation of Huo-Hao Kuei-Kung in the Ch\\u0027ien-Lung Period
Huo-Hao Kuei-Kung in the Chia-Ch\\u0027ing Period
Conclusion
Note On Sources
Abbreviations
Notes
Preface
Chapter 1
Chapter 2
Chapter 3
Chapter 4
Chapter 5
Chapter 6
Chapter 7
Conclusion
Glossary
Bibliography
Index
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