雍正時代における公費の一考察

Abstract

In various "Instructions in Red" of Yung-cheng, we often meet with the words "public expenditures" which meant expenses spent for local administration. This kind of expenditures had been made available by corvee after the latter part of Ming, when the conversion of corvee into payment in silver money became general. In the Ch'ing period increases in local adminstrative expenditures were not spent from the Government's regular tax incomes, and the deficit was patched up by the local bureacracy. Consequently, there arose many evils, and Emperor Yung-cheng approved the collection of provincial additional taxes which were to be spent for "public expenditures" and education. These additional taxes became to be known as kung-hsiang (公項), while the regular taxes were called cheng-hsiang (正項).