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卷八十二 志第五十八 食貨六

Volume 82 Treatises 58: Finance and Economics 6

Chapter 82 of 明史 · History of Ming
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1
Imperial Tribute and Procurement; Procurement of Charcoal and Fuel; Timber Procurement; Pearl Fisheries; Weaving; Kiln Firing; Stipends; Accounting.
2
祿
Across successive reigns, imperial procurement and tribute varied widely in extravagance and restraint. In broad outline, waste set in under the Yingzong emperor, carried on through the Chenghua and Wuzong reigns, and peaked under the Jiajing and Wanli emperors. The items multiplied into a maze of petty categories, and demands and requisitions piled up in confusion. The largest and hardest burden was timber procurement. Of the annual manufacturing programs, weaving and kiln firing were the largest. The Court of Imperial Entertainments oversaw wine and palace food; once goods were procured, the Ministry of Works bureaus, inner-palace eunuch offices, or ad hoc commissioners handled them; charcoal and firewood fell to the Directorate for Cherishing Fuel. Yet the worst harm to the people usually came from eunuch agents of the inner court.
3
祿 祿 使
In the early Ming, imperial tribute was kept lean and simple. When counties sent fragrant rice, ginseng, and grape wine as tribute, the Hongwu emperor judged it an imposition on the people and declined it. Early in the Hongxi reign, Jing Quan, director of the Court of Imperial Entertainments, reported the annual dispatch of regular officials to Nanjing for masked palm civets. The emperor snapped at him: "You petty men do not grasp how government should work. I have just proclaimed an end to every nonessential task so the people can recover—would I break that solemn pledge for a mouthful of delicacy?" Under the Xuande emperor, the court ended the Yongle arrangement by which Hezhou officials bought dairy cows for imperial butter and reassigned the animals to garrison farmers. He sent two censors to audit the Court of Imperial Entertainments and ordered them to seize and report any official, inside or outside the court, who over-claimed supplies or extorted goods. When the Yingzong emperor first took the throne, the Three Yangs at the helm cut forty thousand head from the southern capital's cattle herds, trimmed sugar, fruit, cured meats, butter, tea, rice, millet, and medicines by varying degrees, and abolished the empire-wide fishing commissioners. Within months of his accession, he imposed wide economies. Imperial tableware totaled more than three hundred seven thousand pieces: the southern Ministry of Works supplied gold dragon-and-phoenix white porcelain; Raozhou supplied cinnabar-red food boxes; the provisioning kitchens supplied the rest for palace meals—and the Directorate of Palace Provisions routinely pocketed them. The emperor ordered written tallies prepared and every item returned in full. During the Jingtai reign, heeding Yu Qian, the court abolished the eunuchs sent to Zhending and Hejian for game and to the Zhigu estuary for dried fish.
4
祿 祿 祿 祿 祿 祿 祿 祿 西西鴿
In Tianshun year 8, fruit and supplies for the Court of Imperial Entertainments reached more than 1.268 million jin—a quarter above the former quota. Early in the Chenghua reign, an edict capped the court's livestock at one hundred thousand head. The following year, Li Chun of the court asked to raise the quota. Minister of Rites Yao Kui said: "Under Zhengtong, poultry and livestock cost thirty to forty thousand a year. Since Tianshun it has quadrupled—far too much is squandered. I ask that the earlier edict be enforced." Two years later, supervising secretary Chen Yue said: "When the Court of Imperial Entertainments buys supplies, it seizes them by sheer power. Street vendors met them as though at the hands of bandits. The court's provisions once sufficed; they no longer do because palace requisitions exceed the quotas and because officials skim and waste recklessly." Grand Secretary Peng Shi added: "The court entrusts procurement to petty agents who abuse public office for private gain until nothing is left for the people. Follow the Xuande and Zhengtong precedents, set supplies at a measured level, and ban procurement buying." The annual fish and fruit quota was then cut by one tenth. In Hongzhi 1, the court was ordered to roll back the added provisions. At first the court advanced official funds for purchases, and brokers and clerks siphoned off the difference. The court then required trades to deliver goods before payment, which spawned loafers calling themselves "report heads" who, in the name of supply, forced down prices and took double their due for private profit. Censor Li Luan reported the abuse, and the emperor forbade it. In year 15, Wang Heng, director of the court, submitted a list of one hundred twenty items covering wine, meals, and fodder for palace staff and for kept birds and beasts. An edict followed: some items unchanged, some halved, some abolished outright. Tigers at Qianming Gate, cats at the Southern Sea Park, hawks and hounds at Xihua Gate, the Imperial Stud's monkeys, and Xi'an Gate's carrier pigeons were released; other items were trimmed by degree, and survivors had their rations cut. From the Chenghua reign onward, the court added more than eighty seated household stewards and more than one hundred fifty eunuchs devoted to extra soups and meals. When routine tribute from across the empire no longer sufficed, the burden was shifted onto Beijing shopkeepers. Payment came late or not at all, and the markets groaned under the debt. After Minister of War Liu Daxia raised the issue amid celestial warnings, eunuch staff was cut back, saving more than eight hundred thousand taels a year.
5
祿
Under the Wuzong emperor, each palace's daily and monthly deliveries ran several times the Tianshun level. Kitchen staff numbered barely six thousand three hundred under the Hongxi emperor; the Chenghua emperor raised the quota by a quarter. Early in the Jiajing reign the staff fell to four thousand one hundred and the annual silver outlay was trimmed to one hundred thirty thousand taels. By mid-reign it had climbed again to four hundred thousand taels. When quotas fell short, the court borrowed from the Taicang granary. When Taicang ran dry as well, the original supplying prefectures were ordered to raise their levies proportionally. The emperor suspected embezzlement, referred the matter to the Ministry of Rites, and demanded a full accounting from the Court of Imperial Entertainments. After a further imperial rebuke, censors audited the monthly delivery tallies and saved more than twenty thousand taels in two months; the audit thereafter became an annual routine.
6
Originally, imperial tribute followed local products as fixed annual provision. When tribute fell short, officials bought on the market with public funds—this was procurement. Later the court took both goods in kind and cash commutation, and procurement grew ever more burdensome. Merchants were conscripted to supply goods at depressed prices, and traders vanished from the markets. In year 27 the Ministry of Revenue reported: "In the capital, conscripted merchants deliver goods for payment, but the rich evade duty and only poor households serve. We ask for a verified household review." Supervising secretary Luo Chongkui said: "Merchants suffer because when prices fall their payment is cut, yet when prices rise they dare not ask for more. Collection is tardy; one storm ruins the goods, and merchants are left to cover the loss. After delivery, offices change hands constantly, payment is delayed, and claims are sometimes shelved indefinitely. Even when paid, offices shave the sum above while runners extort below; though the price is called fair, merchants receive less than half. Remove these abuses and merchants will come willingly—there is no need for forced registration." The emperor accepted his advice in principle but still carried out the household review the Ministry of Revenue had proposed.
7
祿 祿
Under the Longqing emperor, Vice Director Li Jian submitted ten reforms; the court approved and cut back sharply: Chengtian fragrant rice, exotic birds and beasts, and Baodi fish were discontinued. Seasonal first-fruits were to be handled by the Court of Imperial Entertainments without dispatching eunuchs. At eunuch Li Fang's request, added levies of fine glutinous rice and white-green salt were halted, and quotas were restored to the Chenghua and Hongzhi standards. Censor Wang Zongzai asked that supplemental levies be stopped. The ministries agreed to restore original quotas: fruit to 1.078 million jin, livestock silver to fifty-eight thousand taels, and more than twenty thousand taels of supplemental levies were waived. Before the order took effect, the Wanli emperor acceded and remitted the levies by edict. By the end of the Jiajing reign annual spending stood at one hundred seventy thousand taels; the Longqing emperor cut twenty thousand, leaving about one hundred fifty thousand—a real saving. Early in the Wanli reign spending fell to one hundred thirty or forty thousand taels, but by mid-reign it neared three hundred thousand while shopkeepers bore an ever heavier load. Eunuchs delivering tribute demanded bribes called "shop cushion money" at ruinous cost; official payments could not cover it, and people fled in droves to escape service. The court then conscripted wealthy Beijing households as merchant suppliers. When the order went out, the conscripted faced it like a death sentence and paid heavy bribes to escape. Officials laid secret traps as though hunting criminals. Wanping magistrate Liu Rishu said: "When Beijing residents are conscripted as merchants, they are stripped to the last coin until their capital is gone. Pay a generous estimate in advance to ease the people's hardship." Censor Wang Mengzhen denounced him for overstepping his authority; Rishu submitted a self-accusation and left office. By the Tianqi reign the burden had grown worse still: some delivered goods to the government and never received a single coin.
8
使 使 使 西
Under Hongwu, palace purchases paid ten cash above the market rate—a deliberate policy of favoring sellers over the treasury. Early in the Yongle reign, officials who urged procuring five-colored stones were rebuked; because Wenzhou's alum tribute burdened the people, dyed cloth was discontinued. Yet it was then that palace eunuchs first began to be sent out on procurement. Public works multiplied and levies grew harsher; people ruined themselves buying goods not produced locally. Demand for military equipment was especially boundless. Under the Hongxi emperor, mountain preserves, gardens, lakes, mines, orchards, and apiaries under official guard were all returned to the people. The Xuande emperor ended gate-procured gold and silver and sharply cut paper, indigo, Ning silk, gauze, brocade, aromatics, cinnabar, gold leaf, dyes, deerskin, wax, medicines, fruit, seafood, and cinnabar-red chased imperial vessels. Vice Censor-in-Chief Yi Qian said: "Offices pay barely one tenth of the price for procured materials—it is outright seizure." The emperor approved and ordered the Ministry of Works to investigate and punish offenders. After Hao Zhi, tax bureau envoy of Tai'an, reported abuses, all dispatched officials were recalled and an edict forbade further arbitrary dispatch; aside from arms and military supplies, all procurement was halted. Edicts of relief were issued again and again and eunuchs were repeatedly ordered to withdraw, yet enforcement was hollow; eunuchs simply called their demands procurement and preyed on the people. More than ten offenders including Yuan Qi and Ruan Judui were executed, and the abuse eased somewhat. When the Yingzong emperor acceded, empire-wide procurement and timber for treasure ships were abolished, and many redundant expenses were cut by edict. In Zhengtong year 8, because procurement harassed the people, the court allowed commutation from retained tax grain and funds to be delivered locally to the two capitals.
9
使 使 沿 使
Under the Hongxi emperor, eunuchs were posted to garrison the frontiers; the Yingzong emperor restored provincial eunuch garrisons along with defense and sub-garrison posts until eunuchs were stationed across the empire. Under the Chenghua emperor the abuse worsened: agents sent to buy books and gather medicines stripped the land of every treasure. They undersold salt certificates, seized birds privately, squandered public funds, and took bribes running to tens of thousands. Incense such as jiangzhen from Mount Taiyue and Mount Taihe had totaled seven thousand jin over three years; now the demand doubled. Some inner-palace material quotas rose five- or sixfold. When the Hongzhi emperor acceded, the court made substantial cuts. Gansu grand coordinator Luo Ming said: "Frontier garrison eunuchs vied in tribute, sending agents through border guards for local products under the name of procurement while docking soldiers' pay and horse funds, or extorting fine horses and curios from foreigners. They also set up dairy kitchens and conscripted cooks to make butter and similar goods. By the time goods were shipped, the route was in turmoil—I ask that all of this be abolished. The memorial was approved, yet thereafter profligate spending steadily mounted. Under the Wuzong emperor, Liu Jin was given free rein, and his greed for profit knew no limit. Regional eunuch commanders sent tribute silver by the myriad; imperial shops bore every sort of name, and much of what was levied each year was not even local produce. When the provincial governors arrived at court, each laid out the damage done by tribute levies—and none of it was taken to heart.
10
使 西使西
At the outset of the Jiajing reign, supplies to the inner palace were cut to one-tenth of what they had been under Zhengde. From mid-reign onward came palace building and Taoist rites, timber to be felled, incense to be gathered, pearls and jade and gems to be sought—officials and commoners ran themselves ragged, and yellow and white wax alone consumed more than three hundred thousand jin. There were forced purchases too, and cash commutation in lieu of goods—amounting to three times the stated quota. Agarwood, aloeswood, lac, and other aromatics ran to more than one hundred thousand jin. Ambergris was sought by separate missions; for more than ten years none could be found, until an envoy persuaded foreign vessels to enter Macao—and only then, after long delay, was it secured. For the Square Mound and Sun-altar rites, red-yellow jade was required for the libation cups; when none could be found, buyers were sent to the Shaanxi border, and envoys dispatched to Aden—two thousand li southwest of Turfan. A large share of Taicang silver was diverted into the transport treasury to fund purchases of gold, jewels, and pearls. Cat's-eye, emerald, malachite, zircon, spinel, northern river wash stone, diamond, lapis lazuli, fluorite, sweet yellow jade—there was scarcely a gem the court would not buy. The Longqing emperor inherited the practice, and the hunt for pearls and jewels grew only more frantic. The supervising secretaries Li Ji and Chen Wude submitted memorials of remonstrance. Li Ji was thrown into prison; Chen Wude was struck from the rolls. Thereafter imperial provisioning swelled year by year.
11
使
Early in the Wanli reign, Cui Min, eunuch of the inner transport treasury, petitioned to buy gold and pearls. Zhang Juzheng sealed and returned Min's memorial, and the matter died there. In time the emperor's appetite for treasure grew daily; schemes for imperial procurement multiplied; costs ran into vast sums; and the price of jewels climbed to twenty times what it had been. Minister of Revenue Chen Qu warned that the coffers were empty and urged strict economy. An edict from the throne rebuked him in the sharpest terms. The Shuntian prefect was reduced in rank for failing to procure large pearls and crow-green jade to the court's satisfaction. In the closing years of the reign, palace eunuchs fanned out on every sort of mission, and procurement and manufacture grew ever more burdensome. The inner palace cried destitution, going so far as to divert frontier relief silver to fill its needs. The Tianqi emperor deferred entirely to his eunuchs, and procurement and manufacture reached their height. When the Chongzhen emperor took the throne, he at last set about reform and retrenchment—but the treasuries were already drained dry.
12
西
Under Yongle, the Rear Military Commission supplied firewood and charcoal, conscripting troops from Xuanfu's seventeen guard units to gather it along the frontier. Early in the Xuande reign, on the grounds that frontier timber blocked enemy cavalry and border troops ought not be diverted to other tasks, an edict ended the logging levy and required instead an annual payment of more than twenty thousand taels of silver, with the rear office contracting merchants to deliver the fuel. In the fourth year a mountain depot was set up at Yizhou under a vice-minister of Works; laborers from North Zhili, Shandong, and Shanxi were drafted to haul the timber, while the rear office continued to pay silver and hire merchants as before.
13
西
At first annual consumption of firewood ran to little more than twenty million jin. Under Hongzhi it rose to more than forty million jin. As transport grew arduous, North Zhili, Shandong, and Shanxi all switched to paying silver and hiring merchants instead. Under Zhengde consumption grew still further, and payments increased by more than thirty thousand taels. On every delivery of firewood and charcoal a surcharge of thirty percent was levied—yet eunuchs routinely padded it several times over on their own authority. Arrears piled up daily, until three years of regular quota had to be poured into a single year's surcharges. Minister Li Fan proposed that surcharges be held to the regular quota—but collectors again padded them in secret, reckoning forty thousand jin as ten thousand, and tacked on extra fees at delivery until the people could endure no more. When the Jiajing emperor ascended the throne, he reviewed the levies and cut them back. In the sixth year of Longqing, the rear office's procurement having proved too onerous, responsibility passed to the ordnance bureau of the Ministry of War. Under Wanli, charcoal costs ran to three hundred thousand taels of silver a year; eunuchs collected directly from merchants, torturing them to extract every last coin—and people spoke of the firewood bureau as a snare.
14
使
The pearl beds of Guangdong were dredged, as a rule, only once in several decades. In the Xuande reign, a man who proposed sending eunuchs to dredge the Dongguan pearl beds was thrown into prison. Under Yingzong eunuchs were first posted as overseers; during Tianshun the beds were dredged once. By Hongzhi twelve the pearls, long undisturbed, had matured; the harvest was the richest ever—more than ten thousand taels spent, twenty-eight thousand taels of pearls taken—and the eunuch overseers were then withdrawn. They dredged again in Zhengde nine and Jiajing five, but the pearls were small and immature, and the yield miserably thin. In the eighth year dredging was ordered once more. The grand coordinator of the two Guangs, Lin Fu, wrote: "The pearl levy of the fifth year cost more than fifty lives for a yield of barely eighty taels—the empire called it buying pearls with human flesh. I fear that even were we to buy pearls with men's lives today, we should still not obtain them. The supervising secretary Wang Xiwen wrote: "At the Leizhou and Lianzhou pearl beds, the founding emperors posted overseers only to keep the people from killing one another in the scramble. Under Zhengde, vile favorites held sway; direct imperial orders for extraction poisoned the whole coast. When Your Majesty ascended the throne, you abolished the junior superintendent of the pearl beds—yet before long the post was restored. To drive innocent people into mortal peril in pursuit of what may never be found, and to demand quotas impossible to fill—this is not the way of sage rule." None of it was heeded. In Longqing six an edict commanded Yunnan to deliver twenty thousand blocks of precious stone and Guangdong to dredge eight thousand taels of pearls. When Wanli took the throne, both orders were suspended. Before long, tribute to the Empress Dowager and the investitures, enfeoffments, and weddings of princes, imperial sons, and princesses all required annual levies of gold, pearls, and gems. The eunuchs Li Jing and Li Feng were again dispatched to Guangdong to dredge more than five thousand one hundred taels of pearls. The supervising secretary Bao Jianjie remonstrated with all his force; the court would not listen. Dredging was not stopped until the thirty-second year of the reign. In the forty-first year, on the recommendation of Commander Ni Ying, the beds were opened again.
15
Under Ming institutions, weaving and dyeing were maintained at both capitals, with inner and outer bureaus alike. The inner bureaus met imperial demand; the outer bureaus supplied public use. Nanjing housed the Spirit Silks Hall and supply workshops; Suzhou, Hangzhou, and other prefectures each maintained weaving bureaus with fixed annual output.
16
西 西
Under Hongwu, weaving bureaus were set up in Sichuan, Shanxi, and other provinces, and at Shaoxing in Zhejiang. Indigo farms were also planted at Yizhi and Liuhe to cultivate woad for the dyers. Before long they were all abolished. The annual satin levies imposed on local officials throughout the empire were abolished as well. Imperial gifts were paid in silk, woven at a bureau established on Rear Lake. Under Yongle the Shexian weaving bureau was re-established. Shaanxi was ordered to produce camel-hair felt. In the Zhengtong reign a weaving bureau was set up at Quanzhou. In Tianshun four, eunuchs were dispatched to Suzhou, Songjiang, Hangzhou, Jiaxing, and Huzhou to weave an extra seven thousand bolts of brocaded satin above the standing quota. Vice-Minister of Works Weng Shizi pleaded for a cut—and was thrown into the Embroidered Uniform Guard prison and banished to the prefecture of Hengzhou. Thus began the practice of assigning surplus weaving by fixed quota. When Hongzhi first ascended the throne, weaving at Suzhou, Hangzhou, Jiaxing, Huzhou, and Yingtian was suspended. When weaving resumed, eunuchs were issued salt certificates to sell along the Huai to cover expenses.
17
西西
In Wanli seven, after floods struck Suzhou and Songjiang, Gu Jiushi and other supervising secretaries petitioned to withdraw the weaving eunuchs—the emperor refused. Grand Secretary Zhang Juzheng argued forcefully that years of famine had broken the people and they could bear no more coercion—and at last the court consented. Before long the eunuchs were sent back. After Zhang Juzheng's death, extra weaving orders steadily multiplied. Beyond the standing output of Suzhou, Hangzhou, Songjiang, Jiaxing, and Huzhou, weaving was parcelled out to Zhejiang, Fujian, and the prefectures of Changzhou, Zhenjiang, Huizhou, Ningguo, Yangzhou, and Guangde—adding more than ten thousand bolts to the burden. Shaanxi turned out more than seventy-four thousand lengths of lambswool cloth; Jiangnan and Zhejiang wove pongee, gauze, satin, and plain silk; Shanxi its Luo satin—all cut larger than the old standard by measure. Within two or three years expenses ran to a million taels, wrung from the Ministries of Revenue and Works, storehouses scraped bare and military appropriations held back. Ministers and censors protested again and again—to no avail. In the closing years, tax commissioners were again given charge of weaving as well, and abuse multiplied by the day.
18
沿 西沿
In the dynasty's early days, north and south weaving bureaus were set up, Nanjing maintained supply workshops, and the provinces wove on fixed schedules as needed—while Suzhou and Hangzhou operated only from time to time. From mid-Wanli onward, repeated imperial orders pushed annual output to one hundred fifty thousand bolts—a figure that, over the years, hardened into custom. Shaanxi's wool robes were woven only occasionally under Hongzhi and Zhengde; under Jiajing and Longqing the orders returned—and that too became permanent practice.
19
殿 殿
Kiln work was carried on at the Linqing brickworks in the provinces and at the Liuli and Heiyao Cang kilns in the capital—all producing brick and tile for building and repair. Under Xuande the eunuch Zhang Shan was first sent to Raozhou to fire white porcelain altar vessels decorated with dragons and phoenixes for the Ancestral Hall; Cizhou produced ritual ware for the Zhao princely house. A year later Zhang Shan was executed for his crimes and the commission was cancelled. In Zhengtong one, the people of Fuliang delivered more than fifty thousand pieces of porcelain, paid for in paper notes. Private kilns were forbidden to produce yellow, purple, red, green, blue, or blue-on-white wares; offenders faced death. When the palace was finished, orders went out for dining vessels bearing nine dragons and nine phoenixes, and later for great vats of blue dragon on white ground. Wang Zhen judged them cracked, sent an Embroidered Uniform Guard commander to flog the supervising officer, and dispatched eunuchs to oversee a complete refiring. Under Chenghua eunuchs were posted to Jingdezhen in Fuliang to fire imperial ware—the largest and longest such operation, at a cost beyond counting. At the start of Hongzhi the eunuchs were recalled; soon they were sent back; in Hongzhi fifteen they were recalled again. At the close of Zhengde they were dispatched yet again.
20
西殿 西
Since Hongzhi, more than three hundred thousand pieces lay unfinished in the kilns. Early in Jiajing eunuchs were again posted to supervise the work. The supervising secretary Chen Gaomo declared that the operation inflicted grave harm on the people and pleaded for its abolition. The emperor would not listen. In the sixteenth year, new ritual vessels were commissioned for the seven imperial tombs. In the thirty-seventh year officials were sent to Jiangxi to produce thirty thousand pieces of porcelain for the inner-hall Daoist altar; Raozhou later gained an assistant prefect charged solely with overseeing the Imperial Porcelain Factory. Construction was then at its peak; brickworks operated both near the capital and at Suzhou. Under Longqing, an edict commanded Jiangxi to produce over one hundred thousand pieces of porcelain. In Wanli 19 an order called for 159,000 pieces; eighty thousand more were soon added, yet by Wanli 38 the work had still not been completed. Afterward the labor also tapered off.
21
祿 綿 綿 綿 祿
Nothing strained the state's finances like stipends and salaries. In Hongwu 9 the court fixed the princes' and princesses' annual allotments: a full prince received fifty thousand shi of grain, twenty-five thousand guan of paper notes, forty bolts of brocade, three hundred bolts of ramie silk, one hundred bolts each of gauze and leno, five hundred bolts of silk, one thousand bolts each of summer and winter cloth, two thousand liang of cotton, two hundred yin of salt, and one thousand jin of flowers, all disbursed yearly. Horse fodder and hay: fifty bundles per month. Satin was supplied as annual artisan materials for the princely household to weave itself. The Prince of Jingjiang received twenty thousand shi of grain and ten thousand guan of notes, with other items at half a full prince's allotment and twenty bundles of horse fodder and hay. Princesses not yet enfeoffed received ten bolts each of ramie silk, gauze, and leno, thirty bolts each of silk and summer and winter cloth, and two hundred liang of cotton; once enfeoffed, they were granted an estate yielding fifteen hundred shi of grain and two thousand guan of notes each year. A prince's unenfeoffed sons were treated like princesses; unenfeoffed daughters received half that amount. Sons enfeoffed as commandery princes received six thousand shi of grain, two thousand eight hundred guan of notes, ten bolts of brocade, fifty bolts of ramie silk, gauze and leno at half that amount, one hundred bolts each of silk and summer and winter cloth, five hundred liang of cotton, fifty yin of salt, three hundred jin of tea, and ten bundles of horse fodder and hay. Enfeoffed or married daughters received one thousand shi of grain and one thousand four hundred guan of notes; their satin was woven and supplied in the local princely establishment. The crown prince's second legitimate son and all sons by concubines, once made commandery princes, received annual grants only after leaving the palace—the same rule as for a prince's sons already enfeoffed as commandery princes. Daughters waited until marriage, on the same terms as a prince's married daughters. A prince's heir-apparent ranked with an enfeoffed commandery prince; a commandery prince's eldest legitimate son who inherited the title received half the stipend of a newly enfeoffed commandery prince. Daughters enfeoffed as county mistresses or already married received five hundred shi of grain and five hundred guan of notes, with other items at half a prince's enfeoffed daughter. At fifteen, each son of a commandery prince was granted sixty qing of land, rent- and tax-free, for his descendants to hold in perpetuity; later the court restricted the grant to stipend grain alone.
22
祿 祿 祿
In the twenty-eighth year an edict held that as official and military pay expanded, princes' annual allotments were scaled back to meet military and state needs. The court then reset the scale: full princes at ten thousand shi, commandery princes at two thousand shi, bulwark-state generals at one thousand shi, with state-assisting generals, state-supporting generals, and bulwark-state commandants stepping down by two hundred shi each, state-assisting and state-supporting commandants by one hundred shi each, princesses and imperial sons-in-law at two thousand shi, commandery princes and ceremonial consorts at eight hundred shi, county mistresses, commandery ladies, and ceremonial consorts stepping down by two hundred shi each, and township and village ladies and their ceremonial consorts by one hundred shi each. This thereafter became the permanent rule. When Renzong took the throne, he adjusted princely stipends up and down—an exceptional measure, not standing practice. The seven princes of Zheng, Yue, Xiang, Jing, Huai, Teng, and Liang had not yet departed for their fiefs; they were granted three thousand shi of grain yearly on a temporary basis, and that allowance became precedent. In Zhengtong 12 princely stipend grain was fixed: for generals from the day title and enfeoffment were granted; for county mistresses and ceremonial consorts from the day they left quarters and married; payment came from autumn grain levies in nearby prefectures and counties. In Jingtai 7 stipend grain for commandery princes, generals, and below was fixed: if a prince left quarters before receiving his title, payment began from the day of enfeoffment; if enfeoffment came first and leaving quarters afterward, payment began from the day he left quarters.
23
Imperial clansmen deprived of rank for crimes were styled commoners. Early in Yingzong's reign they still received a modest grain allowance. Under Jiajing the monthly grant stood at six shi. Under Wanli it fell to two shi or even one.
24
祿 祿 祿 祿 西祿 祿 祿祿 祿
At the outset the Hongwu Emperor enfeoffed the imperial clan on a vast scale, decreeing that for generation after generation they would live on annual stipends without office or public duty—a lavish expression of kinship. Yet the imperial line multiplied daily while the people's tax base remained finite. At first stipends were paid wholly in grain; later grain and paper notes were combined. Some received half in kind and half in notes; in some cases grain exceeded the conversion quota—the rules varied. In time the state could no longer sustain payment, while fraud and abuse only multiplied. Abuses proliferated on every side beyond full investigation. From the Hongzhi reign Minister of Rites Ni Yue petitioned for systematic cuts to ease the people's burden. In Jiajing 41 Censor Lin Run declared: "Of all affairs under Heaven, nothing is so ruinously corrupt and deeply alarming as the stipend granaries of the imperial fiefs. The realm sends four million shi of grain to the capital each year, yet princely establishments consume eight million five hundred thirty thousand shi in stipend grain alone. In Shanxi alone, retained grain totals one million five hundred twenty thousand shi, while imperial-clan stipends reach three million one hundred twenty thousand; in Henan, retained grain is eight hundred forty-three thousand shi, while imperial-clan stipends reach one million nine hundred twenty thousand. Even if both provinces delivered every grain they retained, they could not supply half the stipend grain—let alone official salaries and military pay drawn from the same pool. Thus commandery princes and above still lived in comfort, while generals and below often could not support themselves; hunger, cold, and humiliation were inevitable, and they constantly wailed in the streets and gathered to curse local officials. Local magistrates lived in constant fear of unrest. Taxes cannot be raised, yet the imperial clan grows daily—who would not tremble at this? Senior ministers and supervising censors should be convened for joint deliberation, and the princes should be told plainly that the system has reached exhaustion and that change is unavoidable. Let the Ministry of Revenue tally tax quotas over a ten-year span, accounting together for war and famine exemptions, retained grain, and new princely enfeoffments. Together they should propose durable remedies for the sovereign's decision, establishing a rule to endure for generations." The memorial went to the ministries for review, and the court approved it. Not until Jiajing 44 were regulations for the imperial fiefs finally fixed. Commandery princes and generals were paid seventy percent in notes, commandants sixty percent, commandery and county ladies, commandery and township ladies, and ceremonial consorts eighty percent, while many fraudulent claims were also trimmed. The princes then memorialized to renounce portions of their stipends—some by five hundred shi, others by as much as two thousand—slightly easing annual outlays, yet leaving generals and below even less able to live.
25
祿 祿 祿 祿 祿 祿 祿 祿使使
In early Ming, meritorious officials and imperial kin received official fields in place of regular stipends. Later they were ordered to surrender the fields and take stipend grain instead. Dukes received from five thousand to two thousand five hundred shi, marquises from one thousand five hundred to one thousand shi, and earls from one thousand to seven hundred shi. From the start of Hongwu the court fixed annual stipends for the chancellor, censor-in-chief, and all ranks below, carved them on stone at each office, and paid them from official fields in the Jiangnan region. In the thirteenth year the court reset annual stipend grain and salary notes for civil and military officials at court and in the provinces, including miscellaneous clerks and record keepers. Regular and deputy officials of ranks one through four, from one thousand down to three hundred shi in steps of one hundred, each received three hundred guan in salary notes. Regular fifth rank received two hundred twenty shi, deputy fifth fifty shi less, with one hundred fifty guan in notes for both. Regular sixth rank received one hundred twenty shi, deputy sixth ten shi less, with ninety guan in notes for both. Regular and deputy seventh rank stepped down from deputy sixth by ten shi each, with sixty guan in notes for both. Regular eighth rank received seventy-five shi, deputy eighth five shi less, with forty-five guan in notes for both. Regular and deputy ninth rank stepped down from deputy eighth by five shi each, with thirty guan in notes for both. The schedule was carved in stone. Clerical monthly pay: at rank-one and -two offices, chief controllers and chief clerks received two shi five dou, clerks and record keepers two shi two dou, and seal keepers, dispatchers, clerks, and recorders one shi two dou; at rank-three and -four offices, office record keepers, scribes, and office clerks two shi, with dispatchers, clerks, and recorders at half that; at rank-five offices, office clerks one shi two dou, clerks and recorders eight dou; at rank six and below, office clerks one shi; clerks and recorders of the Court of Imperial Entertainments and similar offices six dou. Educational officers' pay: prefectural chief instructors one shi five dou monthly; county instructors and prefectural, departmental, and county deputy instructors two shi monthly. Chief officers' pay: chief controllers, document clerks, departmental sub-officers, and county record keepers at civil and military offices inside and outside the capital all received three shi monthly. Miscellaneous posts: granary, treasury, pass, market, bureau, office, ironworks, courier, and inspection station chiefs received three shi monthly, deputy chiefs two shi five dou, river-post officers two shi, and sluice and dam officers one shi five dou. Teachers and students at schools throughout the realm received one sheng of grain per person per day, with fish, meat, salt, vinegar, and the like supplied by the state. Eunuchs received one shi monthly.
26
祿
In the twenty-fifth year the court reset official salaries. Regular first rank received eighty-seven shi monthly; deputy first through regular third rank stepped down by thirteen shi to thirty-five shi; deputy third rank twenty-six shi; regular fourth twenty-four shi; deputy fourth twenty-one shi; regular fifth sixteen shi; deputy fifth fourteen shi; regular sixth ten shi; deputy sixth eight shi; ranks seven through nine stepped down by five dou each, stopping at five shi. This thereafter became the permanent rule.
27
Under Hongwu salaries were paid wholly in grain, with cash and notes occasionally added; one thousand coins or one guan of notes equaled one shi of grain. When Yongle succeeded, dukes, marquises, and earls were paid wholly in grain; civil and military officials received grain and notes together, senior ranks four or five tenths in grain and junior ranks six or eight tenths; only ninth rank, miscellaneous posts, clerks, recorders, seal keepers, chief petty officers, and common soldiers were paid wholly in grain. Where pay was converted to notes, each shi of grain fetched ten guan. In Yongle 2 dukes, marquises, and earls were placed on the same grain-and-notes schedule as civil and military officials. When Renzong took the throne, the note conversion rate for salaries rose to twenty-five guan per shi. In Xuande 8 Minister of Rites Hu Ying, acting as head of the Ministry of Revenue, proposed cutting ten guan per shi and fixing payment at ten parts, seven of silk—with one bolt worth two hundred guan of notes. Grand Preceptor Jian Yi and others argued that Renzong, after long service as heir apparent, had deeply pitied officials for their meager converted pay and upon succeeding had deliberately multiplied it—benevolent governance that must not be undone. Hu Ying would not yield and ultimately secured the emperor's approval; junior officials could no longer cover daily expenses. Midway through Zhengtong, fifth rank and above were paid two parts grain and eight parts notes; sixth rank and below three parts grain and seven parts notes. Notes were depreciating daily; what had been fifteen guan per shi had already climbed toward twenty-five, yet Minister of Revenue Wang Zuo memorialized to cut it back to fifteen. In Chenghua 2, at Minister of Revenue Ma Ang's request, another five guan was lopped off. By old rule, converted salaries for civil and military officials in the two capitals were paid in notes for the first half of the year and in sappanwood and pepper for the second. In the seventh year, at Minister of Revenue Yang Ding's request, cloth from the jia-character storehouses was used instead, one bolt worth two hundred guan of notes. By then paper notes had collapsed: one guan fetched only two or three coins, so ten guan for a shi of grain bought barely twenty or thirty coins' worth, while cloth sold for two or three hundred coins; one bolt reckoned at twenty shi meant a shi of grain was worth only fourteen or fifteen coins. Never in history had official pay been so miserably thin.
28
祿
In the sixteenth year the court again ordered payment in three-shuttle cloth, each bolt reckoned at thirty shi of grain. Coarse wide cotton cloth was later valued the same at thirty shi; the finest shuttle cloth still fetched two liang of silver, while coarse cloth was worth only three or four coins. In time the standard was set at three mace of silver per bolt of cloth. Official salaries thus came to be paid in two forms: commodities in kind, and commuted payments. The in-kind portion had three components: monthly rice, rice commuted from silk, and rice commuted from silver. Every official, whatever his rank, received one picul of monthly rice. For silk commutation, one bolt was reckoned at six mace of silver. For silver commutation, six mace five candareens bought one picul of rice. The commuted portion had two forms: standard paper notes, and notes derived from silk and cloth conversions. Standard notes were first reckoned at ten strings per picul of rice, later raised to twenty. Under silk-and-cloth commutation, each bolt of silk counted for twenty piculs of rice, each bolt of cloth for ten. Ducal and marquisate stipends were paid half in kind and half in commuted goods, or with a larger commuted share—arrangements varied. Among civil and military salaries, a first-rank, first-grade official received only thirty percent in kind; descending through the ranks to ninth grade, second rank, the in-kind share rose to seventy percent. For military officers in the guards and battalions, only the silver conversion rate for rice differed—two mace five candareens per picul, not the civil rate; otherwise the terms matched. Deputy generals, colonels, brigadiers, and adjutants of the Three Great Camps drew five piculs of rice a month, as did the patrol battalion superintendent and colonels. Mid-ranking patrol officers and platoon leaders received nine dou of ration grain monthly; banner officers, half that amount.
29
西西西
Under Hongwu, monthly allotments for garrison troops were fixed: cavalry at two piculs, infantry company commanders at one picul five dou, platoon leaders at one picul two dou, and rank-and-file soldiers at one picul. City garrisons received full rations; troops on colony land, half. Artisan conscripts drew eight dou; cavalry ranch offices, one picul; militia trainees, one picul; Jiangyin and Henghai naval oarsmen and anchorsmen, one picul five dou. Families of soldiers killed in action or dead of illness received one picul as a funeral allowance; those who died in camp, half. Men spared execution on condition of military service after confiscation of their estates were termed "grace soldiers." Households of four or more mouths drew one picul; of three or fewer, six dou; men without dependents, four dou. Monthly salt was also issued: two jin for soldiers with families, one for those without; frontier garrisons received the value in paper notes. During Yongle, wealthy regions were first required to pay banner troops eighty percent in grain and twenty percent in notes. Shanxi and Shaanxi followed suit; Fujian, the Two Guangs, and Sichuan used a seventy-thirty rice-note split, Jiangxi paid half and half; only capital troops, the Zhongdu garrison, and forces in Henan, Zhejiang, and Huguang still drew full rice rations. A permanent rule followed: six dou for soldiers with families, four dou five sheng for those without, the balance paid in notes.
30
調
Troops called to the capital for training and spare-duty labor received five dou of rice. Later revisions varied widely; in-kind and commuted rates differed from fortress to fortress and cannot be listed in full. Frontier payrolls drew on six sources: colony grain, civilian haulage, salt certificates, grain shipped from the capital, standing-army quotas, and mercenary quotas. Colony grain dated to early Ming, when each frontier post farmed enough land to feed its own troops and to supply officers' salaries. Where colony harvests fell short, the shortfall was made up by taxes levied on the civilian population. Wheat, rice, beans, fodder, cloth, notes, and cotton were delivered to the border under this "civilian transport" system, though later most dues were commuted to silver. Under the salt-certificate system, merchants brought grain to frontier depots to earn trading rights; merchant colonies and military farms worked in tandem. In time merchants paid silver to salt offices instead—the institution endured in name only. Grain shipped from the capital began during the Zhengtong reign. As colony and salt-tithe grain dwindled, reliance on capital shipments grew ever heavier. Standing garrison strength was fixed; auxiliary and mercenary forces were not. Early on, resident troops sufficed to hold each sector; as they thinned out, recruited units were added, and when recruits failed, mercenary "guest" troops. More men meant more idle mouths on the payroll, and annual appropriations climbed steadily.
31
Ming land tax and fiscal receipts and outlays recorded in administrative compilations can still be traced in broad outline. In Hongwu 26, registered official and private fields totaled over 8,507,000 qing. Summer levies yielded over 4,717,000 piculs of grain, 39,000-odd ingots of coin and notes, and 288,000 bolts of silk; Autumn grain brought in over 24,729,000 piculs of rice and 5,000-odd ingots of cash and notes. Under Hongzhi, registered fields totaled over 6,228,000 qing. Summer revenues were over 4,625,000 piculs of grain, 56,300 ingots of notes, and 202,000 bolts of silk; Autumn grain exceeded 22,166,000 piculs of rice and 21,900 ingots of notes. During Wanli, registered fields numbered over 7,013,000 qing. Summer grain totaled over 4,605,000 piculs, of which 1,903,000 were forwarded and the rest retained locally; notes exceeded 57,900 ingots; silk, 206,000 bolts; Autumn rice totaled over 22,033,000 piculs, with 13,362,000 forwarded and the balance kept in the provinces; notes, 23,600 ingots. Garrison land covered over 635,000 qing on 1,900-odd garden and granary plots, yielding 4,584,000 piculs. Grain and fodder commuted to over 85,000 taels of silver; cloth dues, 50,000 bolts; paper notes, 50,000 strings; salt offices issued over 2,228,000 certificates of all grades.
32
西 西 綿綿 祿
Annual receipts included over 49,000 taels of estate rents for the Inner Transportation Granary and the Cining, Ciqing, and Qianqing palaces, 1,012,000 taels of "golden-flower" silver, and 2,000 taels of gold. The Guanghui treasury and six paper-note customs posts such as Hexiwu contributed over 29,280,000 strings of notes and 59,770,000 wen in cash. Capital guard colony notes exceeded 56,000 strings. The Tiancai treasury and the nine capital gates yielded over 665,000 strings of notes and 2,430,000 wen in cash. The capital and Tongzhou granaries, with grain transport from Ji, Miyun, and other commands, totaled four million piculs. Capital guard colony beans exceeded 23,000 piculs. The Taicang silver vault held over 257,000 taels from surplus wheat and rice commuted in North Zhili, Zhejiang, Jiangxi, Shandong, and Henan. Silk floss, tax silk, and mulberry-silk dues yielded over 90,000 taels; cotton and ramie cloth, over 38,000 taels. Official salary rice commuted to over 26,000 taels of silver. Horse fodder commutation brought in over 353,000 taels. The capital's five fodder depots yielded over 63,000 taels in silver commutation. Wheat, beans, and fodder from the horse stables and granaries commuted to over 200,000 taels. Household salt certificates commuted to over 46,000 taels. Civilian transport dues from the six commands of Ji, Miyun, Yong, Chang, Yi, and Liaodong, converted to silver, totaled over 853,000 taels. Surplus salt, salt levies, and salt taxes from the salt transport offices yielded over 1,003,000 taels. Yellow and white wax commutation brought in over 68,000 taels. Estate rents from the Ba and Da horse stables and others exceeded 23,000 taels. Border-defense and newly registered land taxes yielded over 45,000 taels. Additional revenue from capital guard pasture lands exceeded 18,000 taels. Chongwen Gate commercial and broker taxes yielded over 19,000 taels and 18,000 strings of cash. Zhangjiawan commercial taxes brought in over 2,000 taels and 2,800 strings of cash. Paper-note customs posts commuted to over 223,000 taels of silver. Mount Tai incense offerings yielded over 20,000 taels. Fines and confiscated property totaled over 170,000 taels. Commercial tax, fishing levies, surcharges on wealthy households, calendar sales, militia and archer dues, and colony and revised monthly-ration commutations together exceeded 144,000 taels. Wheat, rice, beans, fodder, and salt-note deliveries from North Zhili, Shandong, and Henan to the frontier commands commuted to over 842,000 taels. Miscellaneous entries too numerous and trivial to list here. The revenue figures cited count only grain forwarded to the capital and the frontier, not what remained in the provinces.
33
祿 祿
Annual outlays included over 16,000 taels for salary rice commuted for dukes, marquises, imperial sons-in-law, and earls. Salary rice for officials and imperial students totaled forty thousand piculs. Officials' commuted silk-and-cloth salaries cost over 44,000 taels of silver and 3,300 strings of cash. Granaries, fodder depots, government storehouses, and grain measurers; the Guanglu and Taichang bureaus and inner-palace workshops—over 86,000 piculs of in-kind rice and 13,000 taels in commuted pay for artisans and laborers. Seventy-eight guards including the Embroidered Uniform Guard—officers, bannermen, soldiers, and artisans—drew over 2,180,000 piculs in kind and 206,000 taels in commuted pay. Officials' commuted silk-and-cloth salaries totaled over 268,000 taels. Winter-clothing cloth commutation for soldiers exceeded 82,000 taels. The Five Armies, Divine Pivot, and Divine Engine camps—over 120,000 piculs of ration rice, 2,000 taels for winter-clothing cloth, 43,000 piculs for three months of autumn-border provisions, 24,000 piculs of horse fodder, and 800,000 bundles of hay. Patrol battalion grain rations exceeded 7,000 piculs. Horse fodder and hay for the capital camps, patrol battalions, and guards such as the Embroidered Uniform and Tengxiang commuted to over 50,000 taels. Travel grain and labor-salt grain for rotating troops of the Zhongdu garrison and the Shandong and Henan regional commands commuted to over 50,000 taels. Commercial purchases for the capital's five fodder depots cost over 16,000 taels. Commercial purchases for the imperial horse granaries, elephant stables, and related facilities exceeded 148,000 taels.
34
Military provisions for the frontier commands and those near the capital.
35
Xuanfu—resident troops: over 132,000 piculs of colony grain, 22,000 taels in commuted silver, 787,000 taels from civilian transport, 135,000 taels from Lianghuai, Changlu, and Hedong salt certificates, and 125,000 taels in capital-shipment quotas; guest troops: over 26,000 taels from Huai and Lu salt certificates and 171,000 taels in capital-shipment quotas.
36
Datong—resident troops: over 70,000 piculs of colony grain in kind, 16,000 taels commuted, 8,000 taels for ox implements, 1,000 taels in salt notes, 7,000 piculs of civilian-transport rice, 456,000 taels commuted, 2,680,000 bundles of colony and civilian fodder, 28,000 taels for fodder commutation, 43,000 Huai and Lu salt certificates, and 269,000 taels in capital-shipment quotas; guest troops: 181,000 taels in capital shipments and 70,000 Huai and Lu salt certificates.
37
西
Shanxi—resident troops: over 28,000 piculs of colony grain, 1,000 taels commuted, 95,000 bundles of fodder, 21,000 piculs of civilian rice and beans, 322,000 taels commuted, 57,000 taels from Huai, Zhejiang, and Shandong salt certificates, 64,000 taels from Hedong salt levies, and 133,000 taels in capital shipments; guest troops: 73,000 taels in capital shipments.
38
Yan-sui—resident troops: over 56,000 piculs of colony grain, 1,000 taels in land tax, 97,000 piculs of civilian grain and fodder, 197,000 taels commuted, 69,000 bundles of colony and civilian hay, 67,000 taels from Huai and Zhejiang salt certificates, and 357,000 taels in capital-shipment quotas; guest troops: over 29,000 taels from Huai and Zhejiang salt certificates and 20,000 taels in capital-shipment quotas.
39
Ningxia—resident troops: over 148,000 piculs of colony grain and fodder, 1,000 taels commuted, 1,000 taels in land tax, 1,000 piculs of civilian grain in kind, 108,000 taels commuted, 1,830,000 bundles of colony and civilian hay, 81,000 taels from Huai and Zhejiang salt certificates, and 25,000 taels in capital-shipment quotas; Guest troops: an annual capital-shipment quota of ten thousand taels of silver.
40
Gansu: more than 232,000 shi of colony grain and fodder, more than 4.3 million bundles of hay, hay commuted to over two thousand taels, civilian transport grain and cloth commuted to over 294,000 taels, capital shipments of over 51,000 taels, and Huai and Zhejiang salt certificates worth over 102,000 taels.
41
Guyuan: more than 319,000 shi of colony grain and fodder; over 41,000 taels in commuted grain, fodder, and hay; over 7,100 taels in land tax and ox implements; more than 45,000 shi of civilian transport in kind; over 279,000 taels in commuted grain, fodder, hay, cloth, and cotton; more than 208,000 bundles of colony and civilian hay; over 25,000 taels from Huai and Zhejiang salt certificates; over 63,000 taels in capital shipments; and over 190 taels in reward silver.
42
Liaodong—resident troops: more than 279,000 shi of colony grain, over 400 taels of wasteland grain tax, over 159,000 taels of civilian transport silver, over 39,000 taels from Lianghuai and Shandong salt certificates, and an annual capital-shipment quota of over 307,000 taels; guest troops: an annual capital-shipment quota of over 102,000 taels of silver.
43
Jizhou—resident troops: over 9,000 taels of civilian transport silver, fifty thousand shi of canal grain, and an annual capital-shipment quota of over 206,000 taels; guest troops: more than 53,000 shi of colony grain and fodder; over 16,000 taels in commuted land tax and horse fodder; over 18,000 taels of civilian transport silver; fifty-six thousand taels for Shandong militia labor; over 4,000 taels for Zunhua garrison civilian labor; over 13,000 taels in salt certificates; an annual capital-shipment quota of over 208,000 taels; fifteen thousand taels in pacification payments; and over 13,000 taels in troop rewards.
44
Yongping—resident troops: more than 33,000 shi of colony grain and fodder; more than 27,000 shi of civilian transport grain and fodder; over 28,000 taels in commuted silver; over 12,000 taels for civilian labor; and an annual capital-shipment quota of over 122,000 taels; guest troops: colony hay commuted to over 3,000 taels; more than 311,000 bundles of civilian transport hay; and capital shipments of over 119,000 taels.
45
Miyun—resident troops: more than six thousand shi of colony grain; 290 taels of land-tax silver; a little over ten thousand taels of civilian transport silver; more than 104,000 shi of canal grain; and capital shipments of a little over 160,000 taels; guest troops: over 16,000 taels of civilian transport silver; over 900 taels for civilian labor; fifty thousand shi of canal grain; and capital shipments of over 233,000 taels.
46
Changping—resident troops: colony grain commuted to over 2,400 taels; over 500 taels of land-tax silver; hay commuted to over 100 taels; a little over twenty thousand taels of civilian transport silver; more than 189,000 shi of canal grain; and an annual capital-shipment quota of over 96,000 taels; guest troops: an annual capital-shipment quota of over 47,000 taels of silver.
47
Yizhou—resident troops: more than 23,000 shi of colony grain; over 600 taels of land-tax silver; and over 306,000 taels of civilian transport silver; guest troops: capital shipments of fifty-nine thousand taels of silver.
48
Jingxing—resident troops: more than fourteen thousand shi of colony grain; over eight thousand taels of land-tax silver; more than seventeen thousand shi of civilian transport rice and wheat in kind; and over 48,000 taels in commuted silver; guest troops: an annual capital-shipment quota of over three thousand taels of silver.
49
Other miscellaneous expenses are not listed in full.
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