同治四(一八六五)年、江蘇省における賦税改革

Abstract

This essay will investigate the participation of Suzhou 蘇州 gentry like Feng Guifen 馮桂芬 and others in local public finance by means of an analysis of the Jiangsu province tax reform carried out from Tongzhi 4 (1865) to Tongzhi (C1866). It will also include an inquiry into the character of the change in the power relations between the central government and the localities. Feng Guifen and others were intent on maintaining gentry leadership of local society by guaranteeing benefits to the locality. With this in mind, Feng moved to gain the support of Li Hongzhang 李鴻章 who was aiming to suppress the Taipings and to renew the region, and proposed a plan for taxreform. Nevertheless, in the implementation of the tax reform, Feng's plan was not carried out. The reason for this was that criticism from Yin Zhaoyong 殷兆鏞 created a split in relations with Li. But even more importantly: 1) Acting provincial governor of Jiangsu 護理江蘇巡撫 Liu xungao 劉郇膏 (formerly Suchou administrative commissioner buzhengshi 布政使) whose aim was to secure income for the central government, managed to assume leadership of the reform, and 2) Feng himself did not have a sufficient understanding of how to cope with the central government nor of the circumstances of local finance. Thus, Feng Guifen, because of his inadequate understanding of the situation, his antagonism to the local official Liu Xungao, and moreover his reliance on Li Hongzhang in contradiction to the idea of gentry leadership, failed to realize his plan.