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食貨志
Treatise on Finance and Economics
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〈（案：《薛史·食貨志序》，原本闕佚，卷中惟鹽法載之較詳，其田賦、雜稅諸門，僅存大略，疑明初薛史已有殘闕也。 今無可采補，姑存其舊。）〉
(Editorial note: The preface to the Treatise on Finance and Economics in the History of Xue was already lost in the source text. Within this chapter only salt regulations are treated at length; the sections on land tax and miscellaneous levies survive only in outline. It is likely that the History of Xue was already incomplete by the early Ming.) Nothing further can be recovered to fill the gap, so the received text is left as it stands.)〉
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梁祖之開國也，屬黃巢大亂之後。 以夷門一鎮，外嚴烽侯，內辟汙萊，厲以耕桑，薄以租賦，士雖苦戰，民則樂輸，二紀之間，俄成霸業。 及末帝與莊宗對壘於河上，河南之民，雖困於輦運，亦未至流亡，其義無他，蓋賦斂輕而丘園可戀故也。 及莊宗平定梁室，任吏人孔謙為租庸使，峻法以剝下，厚斂以奉上，民產雖竭，軍食尚虧。 加之以兵革，因之以饑饉，不三四年，以致顛隕，其義無他，蓋賦役重而寰區失望故也。 〈（案：以上見《容齋三筆》所引《薛史》，繹其文義，當系《食貨志序》，今錄於卷首。）〉
When the Liang founding emperor established his dynasty, the realm was still reeling from Huang Chao's great rebellion. From the single stronghold of Yimen he tightened frontier defenses abroad and reclaimed wasteland at home, promoted farming and silk production, and kept rents and levies light. Soldiers bore the hardships of war, but the people paid their dues willingly; within two twenty-year cycles he had built a hegemonic power almost overnight. When the last Liang emperor and Emperor Zhuangzong faced each other across the Yellow River, the people of Henan were strained by transport corvée, yet they did not take to flight—for no other reason than that levies remained light and they still had homes and fields worth holding on to. After Emperor Zhuangzong overthrew the Liang, he put the clerk Kong Qian in charge of land tax and corvée. Kong applied harsh laws to squeeze the populace and heavy exactions to fill the court's coffers; even when civilian wealth was drained dry, army rations still fell short. War and famine followed, and within three or four years the dynasty collapsed—for no other reason than that taxes and corvée had grown crushing and the empire had lost faith in the regime. (Editorial note: The passage above is quoted from the History of Xue in Hong Mai's Third Collection of Rong Studio Notes. By its sense it belongs to the preface of the Treatise on Finance and Economics and is placed here at the opening of the chapter.)〉
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唐同光三年二月，敕：「魏府小菉豆稅，每畝減放三升。 城內店宅園囿，比來無稅，頃因偽命，遂有配征。 後來以所征物色，添助軍裝衣賜，將令通濟，宜示矜蠲。 今據緊慢去處，於見輸稅絲上，每兩作三等，酌量納錢，收市軍裝衣賜，其絲仍與除放。」 其年閏十二月，吏部尚書李琪上言：「請賦稅不以折納為事，一切以本色輸官，又不以紐配為名，止以正稅加納。」 敕曰：「本朝征科，惟配有兩稅，至於折納，當不施為。 宜依李琪所論，應逐稅合納錢物斛斗鹽錢等，宜令租庸司指揮，並準元征本色輸納，不得改更，若合有移改，即須具事由聞奏。」
In the second month of Tongguang 3 (925), an edict ordered: 'The tax on small green beans in the Wei prefecture circuit shall be reduced by three sheng per mu. Shops, houses, and gardens inside the city had long been untaxed, but a recent usurper's order imposed assigned levies on them. The goods thus collected had been earmarked to supplement military clothing and rewards in the hope of easing supply; the court should now show clemency and grant relief. Henceforth, according to whether a locality is congested or slack, for every two units of silk already paid in tax, three graded cash payments shall be assessed as appropriate to purchase military clothing and rewards, while the silk itself shall be remitted.' In the intercalary twelfth month of that year, Li Qi, Minister of Personnel, memorialized: 'Taxes should not be collected through commutation; everything should be delivered to the government in kind. Assessments should not be imposed under the name of supplementary allocation—only the regular tax with any lawful surcharge.' The throne replied: 'In this dynasty's collections, only the two taxes may carry supplementary allocation; commutation should not be used. Li Qi's proposal is approved. For all taxes payable in cash, goods, grain, salt money, and the like, the Office of Land Tax and Corvée shall order payment in the originally levied kind with no alteration. Any change must be reported to the throne with full reasons.'
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長興二年六月，敕：「委諸道觀察使，屬縣於每村定有力人戶充村長。 與村人議，有力人戶出剩田苗，補貧下不迨，肯者即具狀征收，有辭者即排段檢括。 自今年起為定額。 有經災沴及逐年逋處，不在此限。」 三年十二月，三司奏請：「諸道上供稅物，充兵士衣賜不足。 其天下所納斛斗及錢，除支贍外，請依時折納綾羅絹帛。」 從之。
In the sixth month of Changxing 2 (931), an edict ordered: 'Circuit observation commissioners shall have each county appoint a household of means in every village to serve as village head. Together with the villagers they shall decide how prosperous households shall contribute surplus field seedlings to cover shortfalls among the poor. Those who agree shall submit statements for collection; those who object shall have their holdings surveyed and assessed. From this year forward the arrangement shall be a fixed quota. Areas stricken by disaster or with chronic arrears are exempt.' In the twelfth month of the third year, the Three Departments reported: 'Circuit tribute goods are insufficient to cover soldiers' clothing and rewards. Of the grain and cash paid in from across the realm, beyond what is needed for current disbursement, we ask that the remainder be commuted in timely fashion into damask, gauze, silk, and cloth.' The request was approved.
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晉天福四年正月，敕：「應諸道節度刺史，不得擅加賦役及於縣邑別立監征。 所納田租，委人戶自量自既。」
In the first month of Jin Tianfu 4 (939), an edict declared: 'Circuit military commissioners and prefectural governors must not on their own authority add taxes and corvée or set up separate collection offices in counties and towns. Field rent shall be measured and delivered by the households themselves.'
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周顯德三年十月，宣三司指揮諸道州府，今後夏稅，以六月一日起征，秋稅至十月一日起征，永為定制。 五年七月，賜諸道《均田圖》。 十月，命左散騎常侍艾穎等三十四人，下諸州檢定民租。 周顯德六年春，諸道使臣回，總計檢到戶二百三十萬九千八百一十二。
In the tenth month of Zhou Xiande 3 (956), the Three Departments ordered all circuits and prefectures that henceforth the summer tax would be collected from the first day of the sixth month and the autumn tax from the first day of the tenth month, as a permanent rule. In the seventh month of the fifth year, the Diagram of Equalized Fields was distributed to all circuits. In the tenth month, thirty-four officials led by Ai Ying, Left Regular Attendant of the Cavalry, were sent to the prefectures to verify civilian land rents. In the spring of Zhou Xiande 6 (959), when the circuit envoys returned, they reported a total of 2,309,812 households verified.
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唐同光二年，度支奏請榜示府州縣鎮，軍民商旅凡有買賣，並須使八十陌錢。
In Tongguang 2 (924), the Department of Revenue asked that notices be posted in prefectures, counties, and market towns requiring all military personnel, civilians, merchants, and travelers to use eighty-percent strings of cash in trade.
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唐同光二年二月，詔曰：「錢者，古之泉布，蓋取其流行天下，布散人間，無積滯則交易通，多貯藏則士農困，故西漢興改幣之制，立告緡之條，所以權蓄賈而防大奸也。 宜令所司散下州府，常須檢察，不得令富室分外收貯見錢，又工人銷鑄為銅器，兼沿邊州鎮設法鈐轄，勿令商人般載出境。」 三月，知唐州晏駢安奏：「市肆間點檢錢帛，內有錫镴小錢，揀得不少，皆是江南綱商挾帶而來。」 詔曰：「帛布之幣，雜以鉛錫，惟是江湖之外，盜鑄尤多，市肆之間，公行無畏，因是綱商挾帶，舟楫往來，換易好錢，藏貯富室，實為蠹弊，須有條流。 宜令京城、諸道，於坊市行使錢內，點檢雜惡鉛錫錢，並宜禁斷。 沿江州縣，每有舟船到岸，嚴加覺察，不許將雜鉛錫惡錢往來換易好錢，如有私載，並行收納。」
In the second month of Tongguang 2, an edict declared: 'Coin is the ancient currency called spring and cloth, named for circulating through the realm and spreading among the people. When nothing is hoarded, trade flows freely; when much is stored away, scholars and farmers suffer. That is why the Western Han, at its founding, reformed the currency and established the report-on-hoarding law—to balance stored wealth and check great fraud. Responsible offices shall send orders to the prefectures for constant inspection: wealthy households must not hoard cash beyond measure, workers must not melt coin into copper vessels, and frontier prefectures and garrisons shall enforce controls so merchants cannot carry coin out of the realm.' In the third month, Yan Pian'an, prefect of Tangzhou, reported: 'Inspection of cash and cloth in the markets has turned up many tin-and-lead small coins, all smuggled in by Jiangnan convoy merchants.' The throne replied: 'Debased coin mixed with lead and tin circulates most freely beyond the Yangzi region, where illicit minting is rampant and markets trade it openly without fear. Convoy merchants smuggle it in by boat, trade it for good coin, and wealthy houses hoard the proceeds—a serious abuse that demands regulation. The capital and all circuits shall inspect cash used in wards and markets and prohibit all inferior lead-and-tin coin. Riverine prefectures and counties shall strictly watch every boat that reaches shore and forbid exchanging debased lead-and-tin coin for good coin; any privately carried debased coin shall be confiscated.'
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天成元年八月，中書門下奏：「訪聞近日諸道州府所賣銅器價貴，多是銷熔見錢，以邀厚利。」 乃下詔曰：「宜令遍行曉告，如元舊系銅器及碎銅，即許鑄造器物。 仍生銅器物每斤價定二百文，熟銅器物每斤四百文，如違省價，買賣之人依盜鑄錢律文科斷。」
In the eighth month of Tiancheng 1 (926), the Secretariat reported: 'We have learned that copper vessels lately sold in the circuits and prefectures fetch high prices because merchants are melting current coin for thick profit.' An edict followed: 'Proclaim everywhere that originally registered copper vessels and scrap copper may be cast into new vessels. Raw-copper vessels shall sell for no more than two hundred cash per jin and wrought-copper vessels for no more than four hundred cash per jin. Buyers and sellers who violate these price caps shall be sentenced under the statute on illicit coining.'
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清泰二年十二月，詔御史臺曉告中外，禁用鉛錢，如違犯，準條流處分。
In the twelfth month of Qingtai 2 (935), the Censorate was ordered to proclaim throughout the realm that lead coin was forbidden; violators would be punished under the regulations.
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晉天福二年，詔：「禁一切銅器，其銅鏡今後官鑄造，於東京置場貨賣，許人收買，於諸處興販去。」
In Jin Tianfu 2 (937), an edict forbade all private copper vessels. Copper mirrors would henceforth be cast by the government and sold at a market in the Eastern Capital; purchasers might resell them elsewhere.
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周廣順元年三月，敕：「銅法，今後官中更不禁斷，一任興販，所在一色即不得瀉破為銅器貨賣，如有犯者，有人糾告捉獲，所犯人不計多少斤兩，並處死。 其地分所由節級，決脊杖十七放，鄰保人決臀杖十七放，其告事人給與賞錢一百貫文。」
In the third month of Zhou Guangshun 1 (951), an edict declared: 'The copper trade will no longer be banned by the government, but standard ingots must not be melted into vessels for sale anywhere. Informers who report and capture offenders shall see the offenders put to death regardless of quantity. Local officials and clerks involved shall receive seventeen strokes on the back; guarantor neighbors shall receive seventeen strokes on the buttocks; informants shall receive a reward of one hundred strings of cash.'
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江南因唐舊制，饒州置永平監，歲鑄錢，池州永寧監、建州永豐監，並歲鑄錢，杭州置保興監鑄錢。
Jiangnan followed the Tang system: Raozhou had the Yongping Mint casting coin yearly; Chizhou had the Yongning Mint and Jianzhou the Yongfeng Mint, both casting yearly; Hangzhou had the Baoxing Mint.
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唐同光二年二月，詔曰：「會計之重，鹹鹺居先，矧彼兩池，實有豐利。 頃自兵戈擾攘，民庶流離，既場務以隳殘，致程課之虧失。 重茲葺理，須仗規模，將立事以成功，在從長而就便。 宜令河中節度使冀王李繼麟兼充制置度支安邑、解縣兩池榷鹽使，便可制，一一條貫。」 〈（《五代會要》：同光三年二月，敕：「魏府每年所征隨絲鹽錢，每兩與減放五文； 逐年亻表賣蠶鹽、食鹽、大鹽、甜次冷鹽，每鬥與減五十； 欒鹽與減三十。」 天成元年四月，敕：「諸州府百姓合散蠶鹽，今後每年只二月內一度亻表散，依夏稅限納錢。」 長興四年五月七日，諸道鹽錢轉運使奏：「諸道州府鹽法條流元末，一概定奪，謹具如後：應食顆鹽州府，省司各置榷糶折博場院。 應是鄉村，並通私商興販。 所有折博並每年人戶蠶鹽，並不許將帶一斤一兩入城，侵奪榷糶課利。 如違犯者，一兩已上至一斤，買賣人各杖六十； 一斤已上至三斤，買賣人各杖七十； 三斤已上至五斤，買賣人各杖八十； 五斤已上至十斤，買賣人各徒二年； 十斤已上，不計多少，買賣人各決脊杖二十，處死。 所有犯鹽人隨行錢物、驢畜等，並納入官。 所有元本家業莊田，如是全家逃走者，即行點納。 仍許般載腳戶、經過店主並腳下人力等糾告，等第支與優給。 如知情不告，與賣鹽人同罪。 其犯鹽人經過處，地分門司、廂界巡檢、節級所由並諸色關連人等，不專覺察，委本州臨時斷訖報省。 如是門司關津口鋪，捉獲私鹽，即依下項等第，支給一半賞錢：十斤以上至五十斤，支賞錢二十千； 五十斤已上至一百斤，支賞錢三十千； 一百斤已上，支賞錢五十千。 應食末鹽地界，州府縣鎮並有榷糶場院久來內外禁法，即未一概條流。 應刮鹹煎鹽，不計多少斤兩，並處極法，兼許四鄰及諸色人等陳告，等第支給賞錢。 欲指揮此後犯一兩已上至一斤，買賣人各杖六十； 一斤已上至二斤，買賣人各杖七十； 二斤以上至三斤，買賣人各徒一年； 三斤以上至五斤，買賣人各徒二年； 五斤已上，買賣人各決脊杖二十，處死。 如是收到鹹土鹽水，即委本處煎煉鹽數，準條科斷。 或有已曾違犯，不至死刑，經斷後公然不懼條流再犯者，不計斤兩多少，所犯人並處極法。 其有榷糶場院員僚節級人力、煎鹽池客竈戶、般鹽船綱、押綱軍將衙官梢工等，具知鹽法，如有公然偷盜官鹽，或將貨賣，其買賣人及窩盤主人知情不告，並依前項刮鹹例，五斤已上處死。 其諸色關連人等，並合支賞錢，即準洛京邢鎮條流事例指揮。 顆、末、青、白等鹽，元不許界分參雜。 其顆鹽先許通商之時指揮，不得將帶入末鹽地界。 如有違犯，一斤一兩，並處極法，所有隨行物色，除鹽外，一半納官，一半與捉事人充賞。 其餘鹽色，未有畫一條流。 其洛京並鎮、定、邢州管內，多北京末鹽入界，捉獲並依洛京條流科斷。 欲指揮此後但是顆、末、青、白諸色鹽侵界參雜，捉獲並準洛京條流施行。」 「一應諸道，今後若捉獲犯私鹽曲人，罪犯分明，正該條法，便仰斷遣訖奏。 若稍涉疑誤，只須申奏取裁。」）〉
In the second month of Tongguang 2, an edict declared: 'In state finance, salt ranks first—and how much more the two pools, which yield rich profit. Since warfare has ravaged the realm and displaced the people, the salt offices lie in ruins and scheduled revenues have been lost. Restoring them requires a clear plan: success depends on choosing the course that is both effective and practicable. Li Jilin, Prince Ji of Ji and military commissioner of Hezhong, is appointed concurrently to plan revenue and oversee the monopoly salt offices at the Anyi and Jie county pools; he shall draw up detailed regulations at once.' (From the Five Dynasties Institutional Compendium: In the second month of Tongguang 3, an edict ordered: 'The salt levy collected with silk in the Wei prefecture circuit shall be reduced by five cash per unit; for the annual distribution of silkworm salt, table salt, coarse salt, and sweet, secondary, and cold salt, the price per dou shall be reduced by fifty; for Luan salt, by thirty.' In the fourth month of Tiancheng 1, an edict ordered: 'Silkworm salt distributed to the people of all prefectures shall hereafter be issued only once each year within the second month, with payment due by the summer-tax deadline.' On the seventh day of the fifth month of Changxing 4 (933), the circuit salt-and-cash transport commissioner memorialized: 'Salt regulations across the circuits lacked a single standard; we have unified them as follows. In all prefectures that consume granular salt, each provincial office shall establish monopoly sale and barter yards. Villages may allow private merchants to trade freely. Barter goods and annual household silkworm salt may not be brought into cities even by the ounce, lest they undercut monopoly revenues. Violators from one liang up to one jin: buyers and sellers each receive sixty blows with the staff; from one jin up to three jin: buyers and sellers each receive seventy blows; from three jin up to five jin: buyers and sellers each receive eighty blows; from five jin up to ten jin: buyers and sellers each receive two years' penal servitude; ten jin and above, regardless of amount: buyers and sellers each receive twenty blows on the back and are put to death. All cash, goods, donkeys, and livestock accompanying offenders shall be confiscated. If an offender's entire family has fled, their original estates and fields shall be inventoried and seized. Carriers, innkeepers along the route, and porters may report violations and shall receive graded generous rewards. Those who know but fail to report share the sellers' punishment. Local gate clerks, ward patrol inspectors, clerks, and all others along an offender's route who fail to detect violations shall be judged summarily by the prefecture and reported to the provincial office. Gate clerks at passes and checkpoints who seize private salt shall receive half-value rewards by grade: ten to fifty jin, twenty thousand cash; fifty to one hundred jin, thirty thousand cash; one hundred jin and above, fifty thousand cash. In territories that consume fine salt, prefectures, counties, and market towns have long had monopoly yards with internal and external prohibitions; these have not yet been unified. Anyone who scrapes brine to boil salt, regardless of quantity, shall receive the death penalty; neighbors and others may report violations for graded rewards. Henceforth, from one liang up to one jin, buyers and sellers each receive sixty blows; from one jin up to two jin, seventy blows each; from two jin up to three jin, one year of penal servitude each; from three jin up to five jin, two years each; five jin and above, twenty blows on the back and death. If briny earth or salt water is seized, the local office shall boil out the salt and sentence by quantity under the statute. Anyone previously convicted of a non-capital salt offense who openly violates the law again shall receive the death penalty regardless of quantity. Monopoly-yard clerks, salt-pool workers, kiln households, transport convoy leaders, escort officers, and boat hands who know the salt laws but steal government salt or sell it, together with buyers and den keepers who know but fail to report, shall be sentenced like brine-scrapers: death for five jin or more. All related persons shall receive rewards according to the regulations and precedents of Luoyang and Xing town. Granular, fine, green, and white salts were not originally permitted to cross boundaries or be mixed. When granular salt was first permitted for general trade, orders forbade bringing it into fine-salt territories. Violators, even by the ounce, receive the death penalty; of goods carried, except salt, half goes to the government and half to the captors. For other salt types, no unified regulations yet exist. Within Luoyang and the jurisdictions of Zhen, Ding, and Xing, much northern fine salt crosses the border; seizures are sentenced under Luoyang regulations. Henceforth, whenever granular, fine, green, or white salt crosses boundaries or is mixed, seizures shall follow Luoyang regulations.' 'First, in all circuits, when private-salt offenders are seized and the crime is clear and covered by statute, sentence and dispatch them at once, then report. If there is any doubt, submit a memorial for imperial decision.' )〉
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晉天福中，河南、河北諸州，除俵散蠶鹽征錢外，每年末鹽界分場務，約糶錢一十七萬貫有餘。 言事者稱，雖得此錢，百姓多犯鹽法，請將上件食鹽錢於諸道州府計戶，每戶一貫至二百，為五等配之，然後任人逐便興販，既不虧官，又益百姓。 朝廷行之，諸處場務亦且仍舊。 俄而鹽貨頓賤，去出鹽遠處州縣，每斤不過二十文，近處不過一十文，掌事者又難驟改其法，奏請重制鹽場稅，蓋欲絕其興販，歸利於官也。
During Jin Tianfu, Henan and Hebei prefectures, apart from levies on distributed silkworm salt, collected a little over 170,000 strings annually from fine-salt monopoly yards in the border zones. Memorialists argued that although the state collected this revenue, the people frequently violated salt laws. They proposed assessing the table-salt levy by household across the circuits in five grades from one string down to two hundred cash, then allowing free trade—benefiting both state and people. The court adopted the plan, but local monopoly yards remained in place for the time being. Soon salt prices collapsed: in distant counties far from production, a jin sold for no more than twenty cash, and nearby for no more than ten. Officials, unable to reverse course quickly, memorialized to reimpose salt-yard taxes to choke off free trade and restore revenue to the state.
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周廣順元年九月，詔改鹽法，凡犯五斤已上者處死，煎鹼鹽犯一斤已上者處死。 先是漢法不計斤兩多少，並處極刑，至是始革之。 三年三月，詔曰：「青白池務，素有定規，只自近年，頗乖循守。 比來青鹽一石，抽稅錢八百文足陌、鹽一斗； 白鹽一石，抽稅錢五百文、鹽五升。 其後青鹽一石，抽錢一千、鹽一斗。 訪聞更改已來，不便商販，蕃人漢戶，求利艱難，宜與優饒，庶令存濟。 今後每青鹽一石，依舊抽稅錢八百文，以八十五為陌，鹽一斗； 白鹽一石，抽稅錢五百，鹽五升。 此外更不得別有邀求。 訪聞邊上鎮鋪，於蕃漢戶市易糶糴，衷私有抽稅，今後一切止絕。」 〈（《五代會要》：周廣順二年九月十八日，敕：「條流禁私鹽曲法如後：一、諸色犯鹽曲，所犯一斤已下至一兩，杖八十，配役； 五斤以下一斤以上，徒三年，配役； 五斤以上，並決重杖一頓，處死。 一、應所犯鹽曲，關津門司、廂巡門保，如有透漏，並行勘斷。 一、刮鹼煎煉私鹽，所犯一斤已下，徒三年，配役； 一斤以上，並決重杖一頓，處死。 犯私鹽若捉到堿水，只煎成鹽，秤盤定罪，逐處凡有鹼鹵之地，所在官吏節級所由，常須巡檢，村坊鄰保，遞相覺察，若有所犯處彰露，並行勘斷。 一、所犯私鹽，捉事、告事人各支賞錢，以系省錢充。 至死刑者賞錢五十千，不及死刑者三十千。 一、顆末鹽各有界分，若將本地分鹽侵越疆界，同諸色犯鹽例科斷。 一、鄉村人戶，所請蠶鹽，只得將歸零躉供食，不得別將博易貨賣，投托與人。 如違，並同諸色犯鹽例科斷。 若是所請蠶鹽，道路津濟須經過州府縣鎮，委三司明行指揮。 一、凡買鹽曲，並須於官場務內買，若衷私投托興販，其買賣人並同諸色犯鹽曲例科斷。 一、諸官場官務，如有羨余出剩鹽曲，並許盡底報官。 如衷私貨賣者，買賣人並同諸色犯鹽曲例科斷。 若鹽鋪酒店戶及諸色人與場院衷私貨賣者，並同罪科斷。 一、所犯私鹽曲，有同情共犯者，若是骨肉卑幼奴婢同犯，只罪家長主首。 如家長主首不知情，只罪造意者，余減等科斷。 若是他人同犯，並同罪斷。 若與他人同犯，據逐人腳下所犯斤兩，依輕重斷遣。 一、州城縣鎮郭下人戶，系屋稅合請鹽者，若是州府，並於城內請給，若是外縣鎮郭下人戶，亦許將鹽歸家供食。 仰本縣預取逐戶合請鹽數目，攢定文賬，部領人戶請拔，勒本處官吏及所在場務，同點檢入城。 若縣鎮郭下人戶，城外別有莊田，亦仰本縣預先分擘開坐，勿令一處分給供使。」 三年十二月，敕：「諸州府並外縣鎮城內，其居人屋稅鹽，今後不亻表，其鹽錢亦不征納。 所有鄉村人戶合請蠶鹽，所在州城縣鎮嚴切檢校，不得放入城門。」）〉
In the ninth month of Zhou Guangshun 1, an edict revised the salt law: violations of five jin or more carry the death penalty; boiling alkaline salt in violation, one jin or more, carries the death penalty. Under the previous Han law, any quantity had carried the death penalty; only now was that first reformed. In the third month of the third year, an edict declared: 'The green-and-white salt pool offices have long had fixed regulations, but in recent years observance has greatly diverged. Recently green salt was taxed at eight hundred full-string cash and one dou of salt per shi; white salt at five hundred cash and five sheng of salt per shi. Later green salt was taxed at one thousand cash and one dou of salt per shi. Reports indicate that since the reforms trade has grown difficult; both frontier peoples and Han households struggle to turn a profit. They should receive favorable treatment so they can get by. Henceforth each shi of green salt shall be taxed as before at eight hundred cash per string of eighty-five, plus one dou of salt; white salt at five hundred cash and five sheng of salt per shi. No additional exactions may be imposed beyond this. Reports also indicate that frontier garrison shops have been levying unauthorized taxes on grain trade with Tibetan and Han households; such practices are hereby prohibited entirely.' (Five Dynasties Essentials: On the eighteenth day of the ninth month of Zhou Guangshun 2, an edict: 'Articles prohibiting private salt and yeast are as follows: 1. For salt and yeast violations from one jin down to one liang: eighty blows with the staff and corvée assignment; from five jin down to one jin or more: three years of penal servitude and corvée assignment; five jin or more: one heavy beating and execution. 1. For salt and yeast violations, customs gate officers, patrol guards, and ward mutual-supervision groups who allow smuggling through shall all be investigated and punished. 1. For scraping alkali to boil private salt, one jin or less: three years of penal servitude and corvée assignment; one jin or more: one heavy beating and execution. In private-salt cases, if alkaline brine is seized and boiled into salt, sentence according to the finished salt weighed on the scale. Wherever alkali brine lands exist, local officials and officers at every level must patrol regularly; village wards and mutual-supervision neighbors must watch one another, and any exposed violation shall be investigated and punished. 1. For private-salt violations, informants and accusers each receive reward money from provincial funds. Cases warranting execution: fifty strings; cases not warranting execution: thirty strings. 1. Crystal salt and fine salt each have territorial boundaries; salt from one zone that encroaches across a border is punished under the same rules as other salt violations. 1. Rural households who receive allocated silkworm salt may only use it at home for food and small bulk purchases; they may not trade, sell, or entrust it to others. Violations are punished under the same rules as other salt offenses. If allocated silkworm salt must pass through prefecture, county, or market-town checkpoints on the road, the Three Departments shall issue clear directives. 1. All salt and yeast must be purchased at official monopoly offices; private dealing or unauthorized trading subjects both buyer and seller to the same penalties as other salt and yeast violations. 1. At all official monopoly offices, any surplus salt or yeast must be fully reported to the government. Private sale subjects both buyer and seller to the same penalties as other salt and yeast violations. Salt shops, wine shops, or any others who privately deal with monopoly yards in unauthorized sales are equally liable. 1. When co-conspirators share intent in private salt or yeast violations, if relatives of lower status, children, or slaves commit the offense together, only the household head is punished. If the household head was unaware, only the instigator is punished; the others receive reduced sentences. If others commit the offense together, all are punished equally. If committing the offense with others, each person is sentenced according to the weight of salt he personally handled. 1. Urban households in prefecture cities, counties, and market towns liable for house-tax salt: prefectural households receive allocation within the city; suburban county and market-town households may also take salt home for consumption. Each county shall collect in advance each household's salt quota, compile written accounts, lead households to collect it, and require local officials and monopoly offices to inspect together upon entry to the city. If suburban households have farmsteads outside the wall, the county shall divide and register them in advance so that salt is not distributed from a single location for all uses.' In the twelfth month of the third year, an edict: 'In all prefectures and outer counties and market towns within the walls, house-tax salt for residents shall no longer be distributed; the salt levy shall also not be collected. All rural households entitled to silkworm salt shall be strictly inspected by local prefectures, cities, counties, and market towns and may not be allowed through the city gates.' )〉
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顯德元年十二月，世宗謂侍臣曰：「朕覽食末鹽州郡，犯私鹽多於顆鹽界分，蓋卑濕之地，易為刮鹼煎造，豈惟違我榷法，兼又汙我好鹽。 況末鹽煎煉，般運費用倍於顆鹽。 今宜分割十餘州，令食顆鹽，不惟輦運省力，兼且少人犯禁。」 自是曹、宋已西十餘州，皆盡食顆鹽。 〈（《五代會要》：顯德二年八月二十四日，宣頭節文：「改立鹽法如後：一、贍國軍堂場務、邢洺州鹽務，應有見垛貯鹽貨處，並煎鹽場竈及應是鹼地，並須四面修置墻塹。 如是地裏遙遠，難為修置墻塹，即作壕籬為規隔。 如是人於壕籬內偷盜，夾帶官鹽，兼於壕籬外煎造鹽貨，便仰收捉，及許諸色人陳告。 所犯不計多少斤兩，並決重杖一頓，處死。 其經歷地分及門司節級人員，並當量罪勘斷。 所有捉事、告事人賞錢，一兩以上至一斤，賞錢二十千； 一斤已上至十斤，賞錢三十千； 一十斤已上，賞錢五十千。 一、應有不系官中煎鹽處鹼地，並須標識，委本州府差公幹職員與巡檢節級、村保、地主、鄰人，同共巡檢。 若諸色人偷刮鹵地，便仰收捉，及許人陳告。 若勘逐不虛，捉事人每獲一人，賞絹一十匹； 獲二人，賞絹二十匹； 獲三人已上，不計人數，賞絹五十匹。 刮鹼煎鹽人並知情人，所犯不計多少斤兩，並決重杖一頓，處死。 其刮鹼處地分，並刮鹼人住處巡檢、節級、所由、村保等，各徒二年半，令眾一月，依舊勾當。 刮堿處地主，不切檢校，徒二年，令眾一月。 一、顆鹽地分界內，有人刮鹼煎煉鹽貨，所犯並依前法。 一、今緣改價賣鹽，慮有別界分鹽貨遞相侵犯，及將鹽入城，諸色犯鹽人，令下三司，依下項條流科斷； 其犯鹽人隨行物色，給與本家，其鹽沒納入官。 所經歷地分節級人員，並行勘斷。 一兩至一斤，決臀杖十五，令眾半月，捉事、告事人賞錢五千； 一斤已上至一十斤，徒一年半，令眾一月，捉事、告事人賞錢七千； 十斤已上，不計多少，徒二年，配發運務役一年，捉事、告事人賞錢十千。 一、諸州府人戶所請蠶鹽，不得於鄉村衷私貨賣，及信團頭、腳戶、縣司、請鹽節級、所由等克折糶賣，如有犯者，依諸色犯鹽例科斷。 一、如有人於河東界將鹽過來，及自家界內有人往彼興販鹽貨，所犯者並處斬。 其犯鹽人隨行驢畜資財，並與捉事人充賞。」 「慶州青白榷稅院，元有透稅條流，所有隨行驢畜物色，一半支與捉事人充賞，其餘一半並鹽，並納入官。 欲並且依舊一斗已上至三斗杖七十，三斗已上至五斗徒一年，五斗已上處死。 安邑、解縣兩池榷鹽院，河府節度使兼判之時申到畫一事件條流等，準敕牒，兩池所出鹽，舊日苦無文榜，如擅將一斤一兩，準元敕條，並處極法。 其犯鹽人應有錢物，並與捉事人充賞者。 切以兩池禁棘峻阻，不通人行，四面各置場門弓射，分擘鹽池地分居住，並在棘圍裏面，更不別有差遣，只令巡護鹽池。 如此後有人偷盜官鹽一斤一兩出池，其犯鹽人並準元敕條流處分，應有隨行錢物並納入官，其捉事人依下項定支優給。 若是巡檢、弓射、池場門子，自不專切巡察，致有透漏到棘圍外，被別人捉獲，及有糾告，兼同行反告，官中更不坐罪，陳告人亦依捉事人支賞。 應有知情偷盜官鹽之人，亦依犯鹽人一例處斷。 其不知情關連人，臨時酌情定罪。 所有透漏地分弓射及池場門子，如是透漏出鹽一十斤已下，徒一年半。 一十斤已上至二十斤，支賞錢一十千； 二十斤已上至五十斤，支賞錢二十千； 五十斤已上至一百斤，支賞錢三十千； 一百斤已上，支賞錢五十千。 前項所定奪到鹽法條流，其應屬州府捉獲抵犯之人，便委本州府檢條流科斷訖申奏，別報省司。 其屬省院捉到犯鹽之人，幹死刑者，即勘情罪申上，候省司指揮。 不至極刑者，便委務司準條流決放訖申報。」）〉 從之。
In the twelfth month of Xiande 1, Emperor Shizong told his attendants: 'I have reviewed the fine-salt prefectures and find private-salt violations exceed those in crystal-salt zones, because low-lying damp lands make it easy to scrape alkali and boil salt. This not only violates our monopoly law but also taints our good salt. Moreover, boiling and transporting fine salt costs twice as much as crystal salt. More than ten prefectures should now be set apart to consume crystal salt—this would save transport labor and reduce violations. From this time Cao, Song, and more than ten prefectures to the west all switched entirely to crystal salt. (Five Dynasties Essentials: On the twenty-fourth day of the eighth month of Xiande 2, a memorial edict: 'The revised salt law is as follows: 1. At the Zhan'guo Army hall offices and the Xing and Mo prefecture salt offices, wherever stored salt, salt-boiling fields and furnaces, and alkali lands exist, walls and ditches must be built on all four sides. If the land is too remote for walls and ditches, trenches and fences shall serve as barriers. Anyone who steals within the trench-fence while concealing official salt, or boils salt outside it, shall be arrested, and denunciation by persons of any category is permitted. Regardless of weight, all receive one heavy beating and execution. Local officials through whose jurisdiction they passed and gate officers at every level shall all be punished in proportion to their offense. Reward money for informants and accusers: from one liang up to one jin, twenty strings; from one jin up to ten jin, thirty strings; ten jin or more, fifty strings. 1. All alkali lands not under official salt production must be marked; the prefecture shall dispatch duty officers together with patrol officers, village mutual-supervision groups, landowners, and neighbors to patrol jointly. If persons of any category secretly scrape brine lands, they shall be arrested, and denunciation is permitted. If investigation proves true, for each person seized the arresting party receives ten bolts of silk; for two persons seized, twenty bolts of silk; for three or more persons seized, regardless of number, fifty bolts of silk. Those who scrape alkali to boil salt and those who knew of it, regardless of weight, all receive one heavy beating and execution. Patrol officers, local officers, agents, and village mutual-supervision groups at the scraping site and at the scraper's residence each receive two and a half years of penal servitude, one month of public humiliation, and then return to duty. Landowners at the scraping site who failed to inspect diligently receive two years of penal servitude and one month of public humiliation. 1. Within crystal-salt territorial boundaries, anyone who scrapes alkali to boil salt is punished under the preceding law. 1. Because salt prices are being changed, lest salt from other zones encroach and salt be brought into cities, all salt violators shall be sentenced by the Three Departments under the following articles; the violator's traveling goods go to his household; the salt is confiscated to the state. Local officials at every level through whose jurisdiction they passed shall all be investigated and punished. from one liang to one jin: fifteen buttock strokes, half a month of public humiliation, five thousand cash reward for informants and accusers; from one jin up to ten jin: one and a half years of penal servitude, one month of public humiliation, seven thousand cash reward for informants and accusers; ten jin or more, regardless of amount: two years of penal servitude, one year of corvée at transport offices, ten thousand cash reward for informants and accusers. 1. Silkworm salt allocated to prefectural households may not be privately sold in villages, nor may group leaders, porters, county clerks, salt-allocation officers, or local agents skim and resell it; violators are punished under general salt rules. 1. Anyone who brings salt across from the Hedong border, or sells salt from this zone into that border, shall be executed. The violator's donkeys, livestock, and property go to the arresting party as reward.' 'The green-and-white monopoly tax office at Qing Prefecture originally had smuggling articles: half of the traveling donkeys, livestock, and goods go to the arresting party as reward; the rest, together with the salt, goes to the state. It is desired to retain as before: from one dou up to three dou, seventy staff blows; from three dou up to five dou, one year of penal servitude; five dou or more, execution. The two pool monopoly salt offices at Anyi and Jie counties—when the Hedong governor concurrently judged, unified case articles were submitted; per edict, salt from the two pools formerly had no posted regulations, and unauthorized removal of even one jin or one liang carries the maximum penalty under the original edict articles. The violator's money and goods go to the arresting party as reward. The two pools are strictly fenced with thorns and impassable to travelers; armed guards are posted at field gates on all four sides; residents assigned to salt-pool zones live inside the fence with no other duty but guarding the pools. If anyone later steals even one jin or one liang of official salt from the pools, the violator is punished under the original edict articles; traveling money and goods go to the state; the arresting party receives the stipulated generous reward. If patrol officers, archers, or pool gatekeepers fail to inspect diligently and leakage reaches outside the fence where others capture or report the thief, or if colleagues counter-accuse one another, the state does not punish them further; the accuser receives the same reward as an arresting party. Anyone knowingly assisting theft of official salt is punished like the salt violator. Unwitting associates are sentenced at discretion on the spot. Archers and pool gatekeepers in the leaking zone: if ten jin or less of salt leaked out, one and a half years of penal servitude. from ten jin up to twenty jin, reward money of ten thousand cash; from twenty jin up to fifty jin, reward money of twenty thousand cash; from fifty jin up to one hundred jin, reward money of thirty thousand cash; one hundred jin or more, reward money of fifty thousand cash. Under the salt-law articles established above, offenders caught by prefectures shall be sentenced by the local prefecture under the articles and reported upward; the provincial office shall be separately notified. Offenders caught by provincial offices who warrant capital punishment shall have circumstances examined and reported upward pending provincial orders. Those not warranting the maximum penalty shall be sentenced and released by the office under the articles and reported.' )〉 The court approved.
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三年十月，敕：「漳河已北州府管界，元是官場糶鹽，今後除城郭草市內，仍舊禁法，其鄉村並許鹽貨通商。 逐處有鹼鹵之地，一任人戶煎煉，興販則不得逾越漳河，入不通商地界。」 〈（《文獻通考》：五年，既取江北諸州，唐主奉表入貢，因白帝以江南無鹵田，願得海陵鹽監南屬以贍軍。 帝曰：「海陵在江北難以交居，當別有處分。」 乃詔歲支鹽二十萬斛以給江南，士卒稍稍歸之。）〉
In the tenth month of the third year, an edict: 'In prefectural jurisdictions north of the Zhang River, where salt was formerly sold by official monopoly, the old prohibition remains in force within city walls and grass markets; in villages salt goods may be freely traded. Wherever alkali brine lands exist, households may boil freely; trade may not cross the Zhang River into non-trade zones.' (Comprehensive Examination of Documents: In the fifth year, after the Jiangbei prefectures were taken, the Tang ruler submitted tribute and told the emperor that Jiangnan had no brine fields and requested the Hailing salt monopoly in the south to support the army. The emperor said: 'Hailing is north of the river and difficult to share jointly; separate arrangements will be made.' An edict was then issued to supply Jiangnan two hundred thousand hu of salt annually; soldiers gradually returned.)〉
20
周顯德二年正月，世宗謂侍臣曰：「轉輸之物，向來皆給斗耗，自晉、漢已來，不與支破。 倉廩所納新物，尚除省耗，況水路所般，豈無損折？ 起今後每石宜與耗一斗。」
In the first month of Zhou Xiande 2, Emperor Shizong told his attendants: 'For transport goods, allowance for handling loss was always granted; since Jin and Han it has not been paid out. New goods stored in granaries still deduct official handling loss—how can water transport suffer no breakage? Henceforth one dou of allowance per shi shall be granted.'
21
唐天成三年七月，詔曰：「應三京、鄴都、諸道州府鄉村人戶，自今年七月後，於是秋田苗上，每畝納曲錢五文足陌，一任百姓自造私曲，醞酒供家，其錢隨夏秋征納。 其京都及諸道州府縣鎮坊界內，應逐年買官曲酒戶，便許自造曲，醞酒貨賣。 仍取天成二年正月至年終一年逐戶計算都買曲錢數內，十分只納二分，以充榷酒錢，便從今年七月後，管數征納。 榷酒戶外，其餘諸色人亦許私造酒曲供家，即不得衷私賣酒，如有故違，便即糾察，勒依中等酒戶納榷。 其坊村一任沽賣，不在納榷之限。」 時孔循以曲法殺一家於洛陽，或獻此議，以為愛其人，便於國，故行之。
In the seventh month of Tang Tiancheng 3, an edict declared: 'All rural households in the three capitals, Ye capital, and circuit prefectures, from this seventh month forward on autumn field seedling tax, five full-string cash per mu for yeast money, allowing private yeast-making and home wine brewing; the levy is collected with summer and autumn taxes. In the capital and all circuit prefectures, counties, and market wards, households that annually bought official yeast wine may make their own yeast and brew and sell wine. Further, of the total yeast money purchased per household from Tiancheng 2 first month through year end, only two-tenths shall be paid as monopoly wine tax, collected from this seventh month forward. Beyond monopoly wine households, others may make private yeast and wine for home use but may not sell wine privately; violators shall be reported and compelled to pay monopoly tax like medium wine households. Village markets may sell freely, outside monopoly limits. At that time Kong Xun had executed a family in Luoyang under the yeast law; someone submitted this proposal, thinking it showed care for the people and served the state, and so it was adopted.
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長興元年二月，赦書節文：「諸道州府人戶，每秋苗一畝上，元征曲錢五文，今後特放二文，只征三文。」 二年，詔曰：「酒醴所重，曲糵是須，緣賣價太高，禁條頗峻，士庶因斯而抵犯，刑名由是以滋彰。 爰行改革之文，庶息煩苛之政，各隨苗畝，量定稅錢。 訪聞數年已來，雖犯法者稀，而傷民則甚。 蓋以亂離日久，貧下戶多，才遇升平，便勤稼穡，各務耕田鑿井，孰能枕曲藉糟，既隨例以均攤，遂抱虛而輸納，漸成雕敝，深可憫傷。 況欲致豐財，必除時病，有利之事，方切施行，無名之求，尤宜廢罷，但得日新之理，何辭夕改之嫌。 應在京諸道苗畝上所征曲錢等，便從今年夏並放。 其曲官中自造，委逐州減舊價一半，於在城撲斷貨賣。 除在城居人不得私造外，鄉村人戶或要供家，一任私造。」 敕下之日，人甚悅之。
In the second month of Changxing 1, amnesty articles: 'Circuit prefecture households previously paid five cash of yeast money per mu on autumn seedling tax; hereafter two cash are remitted, and only three are collected.' In the second year, an edict declared: 'Wine is important and yeast malt essential; because sale prices were too high and prohibitions too harsh, commoners offend and punishments multiply. Reform articles are issued to ease burdensome government; tax money is set according to seedling mu. Reports indicate that though violations are fewer in recent years, harm to the people is severe. Disorder had lasted so long and poor households were so numerous that, having only just tasted peace, people threw themselves into farming and dug wells in every field—who had leisure to drink? Yet when levies were spread by rule, they paid taxes on quotas they could not meet and grew steadily poorer—a plight that called for real compassion. To fill the treasury, the abuses of the age must be removed: what helps the realm should be enacted at once, and pointless exactions abolished outright. Where daily improvement is the aim, why fear the charge of changing course overnight? The yeast levies assessed on field seedlings in the capital and all circuits shall be remitted entirely, beginning with this summer's collection. The government shall brew the yeast itself; each prefecture shall cut the old price in half and sell it by public bidding within the walled cities. Urban residents may not brew privately, but village households that need yeast for home use may brew freely.' When the edict was promulgated, the people rejoiced.
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周顯德四年七月，詔曰：「諸道州府曲務，今後一依往例，官中禁法賣曲，逐處先置都務，候敕到日，並仰停罷。 據見在曲數，準備貨買，兼據年計合，使曲數依時蹋造，候人戶將到價錢，據數給麴，不得賒賣抑配與人。
In the seventh month of Zhou Xiande 4 (957), an edict declared: 'Yeast offices in the circuits and prefectures shall return to former practice: the government shall sell yeast under monopoly law. The metropolitan offices set up in each locality shall be abolished when this edict arrives. Based on current stocks, prepare yeast for sale; based on the annual estimate, produce yeast on schedule. When households bring payment, issue yeast according to quantity—credit sales and forced allocations are forbidden.