Volume 125 Treatises 100: Food and Money 6, Taxes and Monopolies, Accounting

志一百

Treatise 100

食貨六

Food and Money, Part 6

征榷會計

Levies, Monopolies, and Fiscal Accounts

征榷清興，首除煩苛，設關處所，多仍明制。自海禁開，常關外始建洋關，而釐局之設，洋藥之徵，亦相繼而起。三者皆前代所無，茲列著於篇。至印花稅、煙酒加徵，均試行旋罷，不具載。

At the founding of the Qing, the state first swept away burdensome transit levies; where customs posts were established, the layout largely followed Ming practice. Once the maritime prohibition was lifted, treaty-port customs were added alongside the older inland posts; likin offices and duties on imported opium followed in turn. All three were innovations unknown to earlier dynasties, and they are recorded in what follows. Stamp taxes and surcharges on tobacco and liquor were likewise tried and quickly abandoned, and are not treated here in detail.

常關。順治初，定各省關稅，專差戶部司員督徵。左、右兩翼，張家口稅，差滿官督徵。時京師初定，免各關徵稅一年，並豁免明季稅課虧欠。嗣浙、閩以次蕩平，復禁革明末加增稅額，及各州縣零星落地稅。三年，革明末加增太平府姑溪橋米稅、金柱山商稅。四年，定戶、工各關，兼差滿洲、漢軍、漢官。八年，減定關差員數，並停止關差議敘。九年，並西新關、江寧倉為一差，停獨石口差。嚴關差留用、保家委官之禁。凡額設巡攔，各制號衣、腰牌。

Regular Customs Posts Early in the Shunzhi reign, provincial customs revenues were fixed, and secretaries from the Board of Revenue were sent out solely to supervise collection. Duties at the Left and Right Wings and at Zhangjiakou were supervised by officials drawn from the Banners. The capital had only just been secured, so duties at every post were waived for a year and arrears from the late Ming tax rolls were written off. As Zhejiang and Fujian were pacified in succession, the court again banned the late-Ming surcharge quotas and the miscellaneous local transit taxes levied by prefectures and counties. In year 3, the late-Ming surcharges on rice at Guxi Bridge in Taiping Prefecture and on commerce at Jinzhu Mountain were abolished. In year 4, each customs post under the Boards of Revenue and of Works was to be staffed by a mixed assignment of Manchu, Chinese Banner, and Han officials. In year 8, the number of customs superintendents was cut and fixed, and the practice of rewarding surplus collection with promotion was ended. In year 9, the Xixin post and the Jiangning granary were merged into a single superintendency, and the post at Dushikou was discontinued. Strict bans were imposed on customs superintendents holding over in office and on guarantors privately commissioning subordinates. Every authorized patrol and inspector was issued a numbered jacket and waist tablet.

十年，令各關刊示定則，設櫃收稅，不得勒扣火耗、需索陋規，並禁關役包攬報單。十一年，用給事中杜篤祜言，清釐關弊四事：一，裁吏役；一，查稅累；一，關差迴避本藉；一，批文核對限期。十六年，移潘桃口於永平，移古北口於密雲，並設關徵木植稅，十分取二。十七年，裁永平、密雲新關，歸併古北口兼督管理。十八年，定各口木植什一而稅。停臨清磚差。其板閘稅交北河分司徵收。

In year 10, every post was ordered to post its fixed tariff, collect duties at the counter, and cease extorting meltage and petty customary fees; runners were forbidden to corner the trade in customs declarations. In year 11, following supervising secretary Du Duhu's memorial, four reforms were ordered to clean up customs abuses: first, reduce clerical and runner staff; second, audit accumulated tax arrears; third, require customs superintendents to avoid their home districts; fourth, set deadlines for verifying dispatch documents. In year 16, Pantao Pass was shifted to Yongping and Gubei Pass to Miyun; new posts were set up to levy a timber duty of two-tenths. In year 17, the new posts at Yongping and Miyun were abolished and placed under the combined supervision of Gubei Pass. In year 18, timber duties at every pass were fixed at one-tenth. The brick-duty superintendency at Linqing was discontinued. Collection of the sluice-gate duty was transferred to the North River sub-commissioner.

康熙元年，移設河西務於天津，更名天津關。更定各關兼差滿、漢官筆帖式各一，由六部咨送輪掣，停蒙古、漢軍差。其張家、殺虎二口，專差滿、蒙官。二年，定盤詰漕船，止於儀真、瓜州、淮安、濟寧、天津五關。免外國貨物入崇文門稅。四年，嚴禁各關違例徵收，永免溢額議敘之例。五年，命各關稅均交地方官管理。於是崇文門歸治中，天津歸天津道，龍泉等歸井陘道，紫荊歸直隸守道，臨清歸東昌道，挖運廳歸通薊道，居庸歸昌密道，西新歸鎮江道，蕪湖歸池太道，揚州歸驛傳道，滸墅歸蘇昌道，淮安歸淮海道，北新歸浙江布政使，荊歸荊州同知，九江歸九江道，贛歸吉南贛道，太平橋歸南雄知府，遇仙橋、浛光廠歸韶州知府，各稽徵稅課。又裁古北口差歸密雲縣管理，惟兩翼、張家口、殺虎口如故。只差戶部司員，申令直省關刊示稅則。罷崇文門出京貨物稅。

In Kangxi 1, the Hexiwu post was moved to Tianjin and renamed the Tianjin customs house. Each post was reassigned one Manchu and one Han clerk, drawn by lot from the Six Ministries on rotation; Mongol and Chinese Banner assignments were ended. Zhangjiakou and Shahu Pass were left to Manchu and Mongol officials alone. In year 2, grain-transport ships were to be inspected only at Yizhen, Guazhou, Huai'an, Jining, and Tianjin. Duties on foreign goods entering through Chongwen Gate were waived. In year 4, irregular levies at every post were strictly forbidden, and promotion for over-quota collection was abolished for good. In year 5, every customs post was ordered placed under local civil administration. Chongwen Gate went to the Zhili administration commissioner; Tianjin to the Tianjin intendant; Longquan and related posts to the Jingxing intendant; Zijing to the Zhili surveillance commissioner; Linqing to the Dongchang intendant; the excavation and transport office to the Tongji intendant; Juyong to the Changmi intendant; Xixin to the Zhenjiang intendant; Wuhu to the Chitai intendant; Yangzhou to the courier-route intendant; Hushu to the Suchang intendant; Huai'an to the Huaihai intendant; Beixin to the Zhejiang provincial administration commissioner; Jing to the Jingzhou sub-prefect; Jiujiang to the Jiujiang intendant; Gan to the Jinan-Gan intendant; Taiping Bridge to the Nanxiong prefect; Yuxian Bridge and Hanguang depot to the Shaozhou prefect—each to audit and collect the assigned revenues. The Gubei Pass superintendency was abolished and the post placed under Miyun county; only the Two Wings, Zhangjiakou, and Shahu Pass kept their former arrangements. Only Board of Revenue secretaries were still dispatched, with orders that every provincial post publish its tariff. The outbound duty at Chongwen Gate was abolished.

八年，臨清倉歸併臨清關。以給事中蘇拜言「地方官兼關稅，事務繁多，且恐畏懼上司，希圖足額，派累商民」，復定稅額較多之滸墅、蕪湖、北新、九江、淮安、太平橋、揚州、贛、西新、臨清、天津、鳳陽倉，仍差部員督徵，餘如故。是年定關差缺出，以六部俸深司員輪掣，其差過之員，不準重差。又定關差考覈法：欠稅不足半分者罰俸；半分至四分，分別降調；五分以上革職。旋又定不及半分者降留，全完者紀錄。凡部差官員，不令督撫管轄。

In year 8, the Linqing granary was merged into the Linqing customs house. Supervising secretary Su Bai argued that local officials juggling customs duties were overburdened and, fearing their superiors, might squeeze merchants to fill quotas; the larger posts—Hushu, Wuhu, Beixin, Jiujiang, Huai'an, Taiping Bridge, Yangzhou, Gan, Xixin, Linqing, Tianjin, and Fengyang granary—were therefore again assigned ministry supervisors, while the rest stayed under local management. That year vacancies were filled by lot from senior secretaries of the Six Ministries; officials who had already completed a tour were barred from a second assignment. Evaluation rules were also set: a shortfall under half a fen brought a salary penalty; from half a fen to four fen, demotion or transfer according to degree; five fen or more meant dismissal. Soon afterward, shortfalls under half a fen brought demotion with retention, and full collection earned a merit notation. Ministry-assigned officials were exempted from supervision by governors-general and governors.

九年，定淮安關兼轄淮安倉及工部清江廠，兩翼專差滿官筆帖式。十年，裁西新戶關歸併龍江工關，裁蕪湖工關歸併蕪湖戶關，各兼理。既而改鳳陽倉歸鳳陽知府，正陽歸通判，臨淮交大使徵收，停差部員。十七年，裁北河分司，臨清閘稅歸濟寧道兼管。十九年，開山東海禁，令查船戶匿稅。差滿部員督收潼關、山海關稅課，潼關兼轄大慶關、龍駒寨稅務。二十一年，移九江關駐湖口，停潼關、山海關部員差，仍歸地方官管理。鳳陽仍差六部滿員。二十三年，更定各關輪差各部院司員例。

In year 9, Huai'an customs was given the Huai'an granary and the Board of Works Qingjiang yard; the Two Wings received Manchu clerks only. In year 10, the Xixin revenue post was merged into Longjiang works customs, and the Wuhu works post into Wuhu revenue customs, each pair to be run jointly. Fengyang granary was then transferred to the Fengyang prefect, Zhengyang to the sub-prefect, and Linhuai to the grain-tax commissioner; ministry superintendents were withdrawn. In year 17, the North River sub-commissioner was abolished and Linqing sluice duties were placed under the Jining intendant. In year 19, the Shandong maritime prohibition was lifted and shipowners were to be checked for concealed duties. Banner officials from the ministries were sent to supervise Tong Pass and Shanhai Pass; Tong Pass also took charge of Daqing Pass and Longjuzhai. In year 21, the Jiujiang post was moved to Hukou; ministry supervisors at Tong and Shanhai passes were withdrawn and the posts returned to local officials. Fengyang still received a Manchu official from the Six Ministries. In year 23, the rotation rules for assigning ministry and court secretaries to customs posts were revised.

是時始開江、浙、閩、廣海禁，於雲山、寧波、漳州、澳門設四海關，關設監督，滿、漢各一筆帖式，期年而代。定海稅則例，免海口內橋津地方抽稅，分設西新、龍江二關課稅專官。二十四年，西新仍歸戶部。免外國貢船稅，減洋船丈抽例十之三。二十五年，定州縣海船隱匿處分。時海禁初開，沿海漁船，州縣既徵漁課，海關復稅梁頭，民甚苦之。上用福建巡撫張仲舉言，定漁船五尺以上，梁頭稅統歸地方官徵收。先是康熙四年罷抽稅溢額議敘例。至十四年，又定溢額多寡，分別加級升用。及是，上以苛取累商，復停止溢額議敘。二十六年，滸墅監督桑額徵收溢額二萬一千有奇，上以擾累閭閻，罪之。永減閩海稅額六千四百兩有奇。二十八年，蠲沿海魚蝦船及民間日用物糊口貿易之稅，著為令。先是沙溝於二十六年歸併淮關，其朦朧、軋東、岔河等處悉免稽查。至是以沙溝系朦朧、軋東總匯，不宜再增一稅，將朦朧歸海關，軋東歸淮關，沙溝免稅。復歸併西新戶關於龍江工關。

The maritime ban in Jiangsu, Zhejiang, Fujian, and Guangdong was now lifted; maritime customs were opened at Yunshan, Ningbo, Zhangzhou, and Macao, each with a superintendent and one Manchu and one Han clerk on annual rotation. Maritime tariffs were codified, inland bridge and ferry levies within the estuaries were abolished, and dedicated collectors were set at Xixin and Longjiang. In year 24, Xixin again came under the Board of Revenue. Tribute vessels from abroad were exempted, and the tonnage duty on foreign ships was cut by three-tenths. In year 25, penalties were fixed for prefectures and counties that concealed coastal shipping from the tax rolls. With the coast newly opened, fishing boats paid fishery dues to the counties and beam-measurement tax to the maritime customs as well, to the people's great distress. The emperor accepted Fujian governor Zhang Zhongju's proposal: for fishing boats of five chi beam and above, the measurement duty was to be collected solely by local officials. As early as Kangxi 4, promotion for over-quota collection had been abolished. By year 14, surplus collection was again tied to graded promotion. Now, seeing that harsh collection was crushing merchants, the emperor again ended promotion for surplus revenue. In year 26, Hushu superintendent Sang E collected more than twenty-one thousand taels above quota; the emperor punished him for harassing the populace. The Fujian maritime quota was permanently cut by more than 6,400 taels. In year 28, duties on coastal fishing craft and on petty trade in daily necessities were abolished by permanent statute. In year 26 Shagou had been merged into Huai customs, and Menglong, Yadong, Chahe, and similar points were exempted from inspection. It was now ruled that Shagou, as the junction for Menglong and Yadong, should not bear a third levy: Menglong went to maritime customs, Yadong to Huai customs, and Shagou was left untaxed. The Xixin revenue post was again merged into Longjiang works customs.

三十三年，仍差部員督收山海關稅，張家口稅歸宣化府兼收。三十四年，分設浙海關署於寧波、定海，令監督往來巡視。三十五年，定洋海商船往天津運米至奉天者，但收貨物正稅。三十六年，嚴關差官自京私帶年滿舊役謀佔總科庫頭之禁。三十七年，永減粵海關額稅三萬二百兩有奇。三十八年，上恐各關差苛取瘠商，停罷額外盈餘銀。設河寶營，差滿官督收大青山木稅。四十年，裁陝西三原縣商稅，歸潼關、龍駒寨、大慶關兼收。裁通會河分司，通州木廠歸通永道管理。四十一年，大青木稅歸併殺虎口兼轄。

In year 33, ministry officials again supervised Shanhai Pass; Zhangjiakou duties were collected jointly by Xuanhua Prefecture. In year 34, Zhejiang maritime customs opened offices at Ningbo and Dinghai, with the superintendent to patrol between them. In year 35, foreign merchant ships carrying grain from Tianjin to Fengtian were charged only the standard commodity duty. In year 36, customs superintendents were strictly forbidden to bring expired runners from the capital to seize chief-clerk posts in the main collection office. In year 37, the Guangdong maritime quota was permanently reduced by more than 30,200 taels. In year 38, fearing that harsh superintendents were ruining merchants, the emperor abolished all extra surplus silver. The Hebao camp was established and a Banner official sent to collect timber duties at Daqing Mountain. In year 40, the commercial tax at Sanyuan in Shaanxi was abolished and folded into Tong Pass, Longjuzhai, and Daqing Pass. The Tonghui River sub-commissioner was abolished and the Tongzhou timber yard placed under the Tongyong intendant. In year 41, Daqing timber duties were placed under Shahu Pass.

四十六年，以金州、牛庄交山海關監督巡察越關漏稅。設渝關於重慶，歸川東道徵收木稅。四十七年，仍差工部司員督收荊關稅。五十三年，以臨清關稅缺額，改歸巡撫監收。未幾，鳳陽、天津、杭州、荊州、江海、浙海、淮安、板閘及淮關，先後改交各巡撫監收。停瓜州稅，裁稅課大使。定台灣收泊江、浙等省商船，經過廈門就驗者不重徵。福建糖船至廈門者，赴關納稅，其往江、浙貿易者免徵。設橫城稅口，歸山海關監督監收，增稅千兩，作為定額。六十一年，禁各番部落夾帶硝磺軍器出邊，其進口稅許從輕減。

In year 46, Jinzhou and Niuzhuang were assigned to the Shanhai Pass superintendent to patrol for evasion and leakage. The Yu customs post was opened at Chongqing, with timber duties collected by the East Sichuan intendant. In year 47, a Board of Works secretary again supervised Jing customs. In year 53, shortfalls at Linqing customs led to collection being transferred to the provincial governor. Soon Fengyang, Tianjin, Hangzhou, Jingzhou, Jiang-Hai, Zhejiang maritime, Huai'an, the sluice gate, and Huai customs were likewise placed under their governors. Guazhou duties were ended and the tax-assessment commissioner post abolished. Merchant ships from Jiangsu, Zhejiang, and other provinces calling at Taiwan were not to be taxed again if already cleared at Xiamen. Fujian sugar ships paid duty at Xiamen; those proceeding to Jiangsu or Zhejiang trade were exempt. The Hengcheng tax station was opened under the Shanhai Pass superintendent, with an added quota of 1,000 taels. In year 61, frontier tribes were forbidden to smuggle saltpeter, sulfur, and arms; import duties on their goods might be reduced.

雍正元年，移湖口關於九江，並設大孤塘分口。裁淮安、北新、鳳陽、天津、臨清、江海、浙海、荊州各關加增贏餘銀。嚴禁各省關及崇文門胥役分外苛求。是年定各關稅務俱交地方官管理，惟崇文門仍差內務府官；山海關、兩翼，古北、潘桃、殺虎三口，暨打箭爐，仍差部員。盛京呼爾哈河木稅，亦交將軍、府尹委沿河官徵收。明年，淮安仍差部員，滸墅改歸蘇州織造，鳳凰城中江稅，派盛京部員各督收。河西務運糧船料，改於通州徵收。三年，以暹羅進獻稻種果樹等物，免回空壓載貨物稅。禁邊關城門索取蒙古貢物稅，其假名匿稅者罪之。五年，宿遷關歸併淮關徵收，由徬稅交地方官管理。河寶營木稅，由殺虎口監督徵收。奉天牛馬稅，改差部院司員。

In Yongzheng 1, the Hukou post was moved to Jiujiang and a branch station opened at Dagutang. Added surplus quotas at Huai'an, Beixin, Fengyang, Tianjin, Linqing, Jiang-Hai, Zhejiang maritime, and Jingzhou were abolished. Runners at every provincial post and at Chongwen Gate were strictly forbidden from making extra demands. That year every post was placed under local officials, except Chongwen Gate, which still received an Imperial Household official; Shanhai Pass, the Two Wings, Gubei, Pantao, and Shahu passes, and Dajianlu still received ministry officials. Timber duties on the Hurka in Fengtian were likewise assigned to the general and provincial governor for collection by riverside officials. The following year, Huai'an again received a ministry official; Hushu went to the Suzhou weaving directorate; the Zhongjiang duty at Fenghuangcheng was assigned to Fengtian ministry officials. Grain-transport materials formerly levied at Hexiwu were collected at Tongzhou instead. In year 3, Siam's tribute of rice seed, fruit trees, and similar gifts earned a remission of duties on return-cargo ballast. Frontier gates were forbidden to levy duties on Mongol tribute goods; false-name tax evasion was punishable. In year 5, Suqian customs was merged into Huai customs; transit duties were handed to local officials. Hebao camp timber duties were collected by the Shahu Pass superintendent. Fengtian cattle and horse duties were reassigned to ministry and court secretaries.

六年，更定臨清關米麥雜糧船稅。定各關稅則。龍江、西新二關，交江寧織造兼管。永免暹羅米稅。七年，夔州關改委專員督收。南北二新關交杭州織造兼收。移荊州之徐關於田家洲，更名田關。江蘇廟灣稅歸淮關兼管。定閩海關減折船稅丈尺例。裁古北口監督，交密雲縣徵收。以潼關商稅浮於部例，相安已久，照現徵之數，著為令。移潘桃口正關於潘家、桃林二分口徵收。八年，減各關餘平銀之半，革除天津戥耗例外徵收。定落地稅搜求溢額議處例。嚴黃金出洋之禁。十年，設交城縣水泉灘木廠，武元城設立稅口徵收。十一年，改天津關歸長蘆鹽政管理。十三年，設居庸關稅課大使，定潘桃、古北、殺虎三口給商印票，兼滿、漢、蒙三體文字。山東海口各州、縣、衛設兩聯印票，填註客商年貌籍貫、船隻字號、梁頭丈尺、豆石數目、出口年月，分給商船，回日查銷。

In year 6, Linqing's duties on grain-transport ships carrying rice, wheat, and miscellaneous grain were revised. Tariffs at every post were standardized. Longjiang and Xixin were placed under the Jiangning weaving directorate. Duties on Siamese rice were permanently abolished. In year 7, Kuizhou customs received a dedicated supervising commissioner. The North and South New posts were placed under the Hangzhou weaving directorate. Jingzhou's Xu post was moved to Tianjiazhou and renamed Tian customs. Jiangsu's Miaowan duty was placed under Huai customs. Rules for reduced tonnage measurement at Fujian maritime customs were fixed. The Gubei Pass superintendency was abolished; Miyun county took over collection. Tong Pass commercial duties exceeded the ministry quota but had long been accepted; the current rate was codified as permanent law. Pantao's main post was split into branch stations at Panjia and Taolin. In year 8, surplus balance silver at every post was halved, and Tianjin's exceptional scale-wear fees were abolished. Penalties for local transit-tax officers who chased surplus quotas were codified. The ban on exporting gold was strictly enforced. In year 10, a timber yard opened at Shuiquantan in Jiaocheng county and a tax station at Wuyuancheng. In year 11, Tianjin customs was placed under the Changlu salt commissioner. In year 13, a tax commissioner was set at Juyong Pass; Pantao, Gubei, and Shahu were to issue merchant passes in Manchu, Han, and Mongol. Shandong estuary prefectures, counties, and guards issued two-part stamped passes noting the merchant's age, appearance, native place, ship mark, beam size, cargo, and departure date; passes were cancelled on return.

乾隆元年，革除龍江、西新二關衙規票銀。初，外洋夾板船到粵，起其砲位，候交易事畢給還。其稅法每船按梁頭徵銀二千兩左右，貨稅照則徵收。革除額稅外另徵置貨銀加一繳送稅。定閩省漁船稅，分上、中、下三則起科，除額外重徵。定各省稅課則例頒行。定九江、贛州二關三聯稅單例，一給商人，一交撫署，一存稅署。准張家口、居庸關收取車馱貨物過稅飯錢，以資養贍。禁偷運米穀接濟外洋，分別擬罪有差。免沿海采捕魚蝦單桅船稅。二年，定米穀稅，凡遇地方旱澇，米穀船到即放行，俟成熟後照舊徵收。永停徵廣東開建、恩平二縣米船稅。三年，裁滸墅關之轉水、柏瀆二口，改瓜州由閘稅歸兩淮鹽政。九江差內務府司員，蕪湖、鳳陽派部員，各管理監督。四年，定歸化城木稅額，歸殺虎口徵收。五年，復差部員監督荊關。用御史陸尹耀言，嚴捏名討關之禁。

In Qianlong 1, improper ticket fees at Longjiang and Xixin were abolished. Foreign double-decked ships arriving at Guangdong had their gun mounts removed until trade was finished. Each ship paid roughly 2,000 taels by beam measurement; commodity duties followed the tariff. The extra purchase levy beyond quota duty, plus an additional tenth submitted as tax, was abolished. Fujian fishing-boat duties were set in upper, middle, and lower tiers; over-quota collection was forbidden. Provincial tariff schedules were issued nationwide. Jiujiang and Ganzhou adopted three-part tax receipts: one for the merchant, one for the governor, one for the tax office. Zhangjiakou and Juyong Pass might collect meal fees on cart and pack duties to cover upkeep. Smuggling grain to foreign ships was forbidden, with graded penalties. Single-masted coastal fishing boats were exempted from duty. In year 2, grain duties were suspended during local drought or flood; ships passed immediately and normal collection resumed after harvest. Rice-ship duties at Kaixian and Enping in Guangdong were permanently abolished. In year 3, Hushu's Zhuanshui and Baidu stations were closed; Guazhou sluice duties went back to the Liang-Huai salt commissioner. Jiujiang received an Imperial Household secretary; Wuhu and Fengyang ministry officials, each as superintendent. In year 4, the Guihua timber quota was fixed and assigned to Shahu Pass. In year 5, ministry officials again supervised Jing customs. Following censor Lu Yinyao's memorial, fabricating names to extort at customs was strictly forbidden.

六年，復定考覈關稅贏餘例，清查外省私增口岸。免領帑采銅錫鉛及米穀稅，仍徵船料，惟黃豆非麥秫比，雖歉歲照常徵收。改宿遷之豐、沛、蕭、碭四縣陸稅，仍交各縣分徵。永禁龍江關木稅飛量法。定各關贏餘，比較上年數目考核，著為令。七年，永免直省關豆米額稅。復設通州分司之黃村，臨清關之德州、魏家灣、尖冢、樊口等口岸。免徵臨清關船料。以揚州關歸兩江總督遴員徵收。停止閩海關之南山邊口徵稅，專司稽查。八年，定官運米穀免徵船料。九年，嚴蒙古來京漏稅，及為奸商私運貨物之禁。

In year 6, customs surplus evaluation was restored and unauthorized provincial outports investigated. Treasury copper, tin, lead, and grain were exempted, but ship materials were still charged; soybeans, unlike wheat and sorghum, were taxed even in famine years. Land duties at Feng, Pei, Xiao, and Dang under Suqian reverted to collection by each county. Longjiang's inflated timber-measurement method was permanently banned. Every post's surplus was to be assessed against the prior year and codified permanently. In year 7, bean and grain quota duties at metropolitan-province posts were permanently abolished. Huangcun under Tongzhou and Linqing outports at Dezhou, Weijiawan, Jianzhong, and Fankou were re-established. Linqing ship-material duties were abolished. Yangzhou customs was assigned to an official chosen by the Two Jiangs governor-general. Fujian maritime customs' Nanshan border station ceased collecting duties and handled inspection only. In year 8, officially transported grain was exempt from ship-material duty. In year 9, Mongols evading capital duties and merchants smuggling goods were strictly forbidden.

十年，交阯亂平，復開徵雲南馬臼稅。禁止宿遷關通船一載收稅例，改按擔數徵收。定一官兼管兩關，其徵額有此贏彼絀者，准其抵補；再有短歉，仍著追賠。移福建詔安之雅溪稅館於懸鐘，以閩省舊有子頭船包攬走私，永禁製造。十三年，復徵米豆稅。十四年，定各關贏餘，以雍正十三年為準，短少者按分數分別議處，罰俸降調有差。十五年，移福建寧德縣稅口於酒嶼。十七年，改渝關木稅歸併夔關徵收，十八年，移廈門查稅之玉洲館駐石美，鳳陽關查稅之濉陽口駐虹縣，改虹縣徵稅之青陽鎮駐濉河口。二十年，移淮南關之流均口駐涇河。

In year 10, after the Jiaozhi rebellion was pacified, Yunnan's Majiu tax was restored. Suqian's once-per-passage levy was abolished; duties were assessed by load instead. One official might manage two posts; surplus at one might offset shortfall at the other; remaining deficits still required repayment. Fujian's Yaxi tax office moved to Xuanzhong; 'zitou' smuggling boats, long used in Fujian, were permanently banned. In year 13, rice and bean duties were restored. In year 14, every post's surplus was benchmarked to Yongzheng 13; shortfalls brought graded salary penalties and demotion. In year 15, Fujian's Ningde tax station moved to Jiuyu. In year 17, Yu timber duties merged into Kuizhou; in year 18, Xiamen's inspection office moved from Yuzhou to Shimei, Fengyang's from Suiyang to Hong, and Hong's Qingyang station to the Suihe estuary. In year 20, Huainan customs' Liujun station moved to the Jing River.

二十二年，增定浙、閩二海關稅則，照粵海關例。尋又申禁洋船不準收泊浙海，有駛至者，乃令回粵貿易納稅。二十四年，定葉爾羌、喀什噶爾牲畜稅二十取一，緞布皮張稅十之一，自外番販入者倍徵，嚴絲斤出洋之禁。二十五年，始派員徵收多倫諾爾皮張等稅，並設盛京拉林、阿勒楚喀稅局，派員徵收，如寧古塔、伯都訥例。革除粵海關陋規銀，歸公造報。二十六年，設淮安關石稅口，又設歸化城總稅局，並綏遠、歸化、和林格爾、托克托、薩拉齊、西包頭、昆都侖、八十家子等口，差蒙古筆帖式二員，分督徵收牲畜稅。

In year 22, Zhejiang and Fujian maritime tariffs were revised to match Guangdong. Foreign ships were again barred from Zhejiang waters; any that arrived were sent back to Guangdong to trade and pay duty. In year 24, Yarkand and Kashgar livestock duties were one-twentieth, satin, cloth, and hides one-tenth, with double rates on foreign traders' goods; raw silk export was strictly forbidden. In year 25, collectors were first sent to Duolun Nuoru for hides and similar duties; Fengtian opened bureaus at Lalin and Alechuka on the Ningguta and Boduna model. Improper customary fees at Guangdong maritime customs were abolished and entered in public accounts. In year 26, Huai'an opened a stone-duty station and Guihua a general tax bureau, with outstations across the region and two Mongol clerks to supervise livestock duties.

二十七年，以龍江、淮安二關歸兩江總督，滸墅歸江蘇巡撫，各稽查嚴禁榷關漏稅積弊，並定漏稅罰數。江蘇巡撫陳宏謀條上滸墅關四弊：一，鋪戶代客完稅，包攬居奇，仍令商人自行完納，按簿親填；一，貨船抵關，簽驗納稅，給票後始准過關，以杜偷越；一，官員遴委佐雜官，半年而代；一，督撫與監督原相助為理，所徵數目，應令監督按月知會督撫，再於年滿奏報時統咨知會。從之。是年弛絲斤出洋之禁，仍示限制。定崇文門、兩翼稅差期滿，由部開列滿、蒙大學士、尚書、都統、侍郎、副都統等職名，請簡更代，遂為永制。二十八年，畫一天津各口稅則。定商販山東豆石由海運浙，照運赴江南例輸稅。張家口出口鐵器，照殺虎口例納稅。革除蕪湖關之戶、工幫貼飯費，江海關之駁票給單挂號、油燭飯費、看驗艙錢文、揚關由閘之給串錢。

In year 27, Longjiang and Huai'an went to the Two Jiangs governor-general and Hushu to the Jiangsu governor, each to root out transit-post leakage and fix evasion penalties. Jiangsu governor Chen Hongmou listed four Hushu abuses: first, shops paying tax for clients and cornering trade—merchants must pay in person and register entries themselves; second, cargo ships must be inspected, pay duty, and receive a pass before transit, to stop evasion; third, superintendents should assign subordinates on six-month rotation; fourth, governors and superintendents should cooperate; monthly revenue reports to the governor, with a year-end summary in the memorial. The court approved. That year the raw-silk export ban was relaxed, though restrictions remained in force. When Chongwen Gate and the Two Wings assignments expired, the ministry listed eligible Manchu and Mongol grand secretaries, ministers, and commanders for imperial replacement—now permanent practice. In year 28, Tianjin outport tariffs were unified. Shandong beans shipped by sea to Zhejiang paid duty on the Jiangnan precedent. Zhangjiakou iron exports paid duty on the Shahu Pass rate. Wuhu Revenue and Works meal surcharges, Jiang-Hai barge tickets, lamp and meal fees, cabin inspection charges, and Yangzhou sluice string fees were all abolished.

二十九年，更定臨清關船隻補稅例。定外番商貨至回部貿易者，三十抽一，皮貨二十抽一；回商往外番貿易，二十抽一，皮貨十之一；其牲畜貨物不及抽分之數，視所值折算。三十年，更定吉林等處稅額，裁潘桃口監督稅歸張家口徵收，所屬六小口，改歸通永道管理。明年，復改潘桃口稅歸多倫諾爾同知徵收。設局大河口，差理籓院司員督收歸化城稅。既而改歸山西巡撫遴員徵收。岫岩城屬之鮑家馬頭等七口岸海船商稅，歸山海關監督設局徵收。三十三年，定山海關、張家口、八溝、塔子溝、三座塔、烏蘭哈達、多倫諾爾交直隸總督，殺虎口、歸化城交山西巡撫，盛京牛馬稅、中江稅交盛京戶部侍郎，坐糧廳交倉場侍郎，打箭爐交四川總督，荊關交湖廣總督，均兼管稽差。各監督有侵蝕、情弊、參處後不能完項者，即令兼管之員代賠。三十四年，准九江關正稅一兩加平餘一分，以供飯食費需之用。停洋船入口夾帶硫磺之禁，著為令。三十五年，裁潯、梧二廠公費歸入正稅。

In year 29, Linqing's supplementary ship-duty rules were revised. Foreign merchants in the western regions paid one-thirtieth on goods, one-twentieth on hides; western-region merchants trading abroad paid one-twentieth on goods, one-tenth on hides; where livestock or goods fell below the fractional minimum, duty was calculated by assessed value. In year 30, Jilin quotas were revised; Pantao duties merged into Zhangjiakou and six sub-stations went to the Tongyong intendant. The following year, Pantao duties reverted to the Duolun Nuoru sub-prefect. A bureau opened at Dahekou with a Colonial Affairs secretary to supervise Guihua duties. Collection was then assigned to an official chosen by the Shanxi governor. Seagoing commercial duties at seven Xiuyan outports including Baojia Matou were assigned to the Shanhai Pass superintendent. In year 33, Shanhai Pass, Zhangjiakou, Bagou, Tazigou, three Zuota, Wulanhada, and Duolun Nuoru went to the Zhili governor-general; Shahu and Guihua to the Shanxi governor; Fengtian cattle, horse, and Zhongjiang duties to the Fengtian Board of Revenue vice-minister; the grain office to the granary vice-minister; Dajianlu to the Sichuan governor-general; Jing to the Huguang governor-general—all with audit authority. Superintendents who embezzled, committed malfeasance, or failed to make up deficits after discipline were replaced by compensating supervisors. In year 34, Jiujiang might retain one fen per tael of regular duty for meal expenses. The ban on sulfur in foreign-ship cargo was lifted by permanent statute. In year 35, public fees at Xun and Wu factories were abolished and folded into regular duty.

三十八年，裁多倫諾爾監督，歸多倫諾爾同知管理。移由閘、南壩稅口於中閘。四十年，封閉廣西由村溢口，禁內地商民越關交易。四十一年，改通州分司及河西務計價科稅為計數科稅，並革除張家灣油麵等出店進店稅。改定打箭爐商貨按數徵稅例。明年，定打箭爐稅差，照山海關例，於宗人府及部院司員內選派。四十五年，停荊關、打箭爐司員差，交各督撫遴員管理。四十六年，裁荊關監督養廉銀，於荊宜施道、荊州知府遴派一員監收。四十九年，定粵海關珍珠寶石概不徵稅，著為令。五十一年，裁荊州之郝關及郝支關，另設口于越市，更名越關。移楊關於調賢口，更名調關。定除暹羅貢使船外，其帶貨私船，照例徵收。

In year 38, the Duolun Nuoru superintendency was abolished; the sub-prefect took over. Youzha and Nanba tax stations moved to Zhongzha. In year 40, Guangxi's Yicun overflow outlet was closed, forbidding inland merchants to trade across the border. In year 41, Tongzhou and Hexiwu shifted from value-based to count-based duties, and Zhangjiawan shop-entry taxes on oil, flour, and similar goods were abolished. Dajianlu's count-based commercial duty rules were revised. The following year, Dajianlu superintendents were chosen from the Imperial Clan Court and ministry secretaries on the Shanhai Pass model. In year 45, Jing and Dajianlu ministry assignments ended; governors-general and governors chose managers. In year 46, Jing superintendent integrity-support silver was cut; the Jing-Yi-Shi intendant or Jingzhou prefect assigned one collector. In year 49, pearls and gems at Guangdong maritime customs were permanently exempt from duty. In year 51, Jingzhou's Hao and Hao branch posts were closed; a station at Yueshi was renamed Yue customs. Yang customs moved to Diaoxian Pass and became Diao customs. Except for Siamese tribute-envoy ships, private cargo ships paid standard duties.

五十二年，定各關預期請領收稅冊檔，及請領遲延，擅用本關簿冊參處例。以安南奉貢請封，弛水口等關之禁。越四年，緬甸效順，亦准開關通市，於永昌、騰越、順寧收徵出口稅，杉木籠、暮福、南河口徵收入口稅。以福建五虎門與台彎淡水八里岔設口開渡，由閩安鎮徵收進口稅，南台口徵收出口稅。貨物進口，復運往他處，限一月內免重徵；若逾限出口，或限內移貨別船，均徵出口稅。

In year 52, rules fixed advance issue of tax registers and penalized late requisition or use of local books. Annam's tribute mission earned relaxation of restrictions at Shuikou and related passes. Four years later Burma's submission opened trade; export duties at Yongchang, Tengyue, and Shunning and import duties at Shanmulong, Mufu, and Nanhekou. Fujian's Wuhumen and Taiwan's Tamsui Bali Point opened; Min'an collected import duties and Nantai export duties. Re-exported imports were duty-free for one month; beyond one month, or if cargo changed ships within the month, export duty applied.

五十七年，定粵海關到關船貨，責成督撫查明，按月冊咨。一年期滿，與監督清冊覈對不符，參辦。五十八年，定西洋除貢船外，別項商船不得免徵。以杭州織造改歸鹽政，南北二新關交巡撫管理。開山西得勝口歸殺虎口監督稽徵。時英吉利貨船求往江、浙寧波、珠山及天津、廣東等處收泊交易，上不許，仍令照例於澳門互市，向粵海關納稅，並徵船料。

In year 57, Guangdong arrivals were to be verified monthly by the governor-general and governor. Year-end discrepancies with the superintendent's register brought discipline. In year 58, Western merchant ships other than tribute vessels were not exempt. Hangzhou weaving went to the salt commissioner; the North and South New posts went to the governor. Shanxi's Desheng Pass opened under Shanhai Pass audit. British ships sought Ningbo, Zhoushan, Tianjin, and other ports; the emperor refused and confined trade to Macao under Guangdong customs with duties and ship fees.

嘉慶二年，並左、右翼為一差。越二年，復簡派二員。定辰關、渝關、潘家口、通永道、古北口五處各關例。是年命覈減各關贏餘額數，於是定戶關之坐糧廳六千兩，天津二萬，臨清一萬一千，江海四萬二千，滸墅二十三萬五千，淮安十一萬一千，海關廟灣口二千二百，揚州六萬八千，西新二萬九千，九江三十四萬七千八百，贛關三萬八千，閩海十一萬三千，浙海三萬九千，北新六萬五千，武昌一萬二千，夔關十一萬，粵海八十五萬五千五百，太平七萬五千五百，梧州七千五百，潯州五千二百，歸化城一千六百，山海關四萬九千四百八十七，殺虎口一萬五千四百十四，張家口四萬五百六十一，打箭爐侭收侭解；工關之辰關三千八百兩，宿遷七千八百，蕪湖四萬七千，龍江五萬五千，荊關一萬三千，通永道三千九百；閘、南新、渝三關，潘桃、古北、殺虎三口，竹木稅向無贏餘，無庸更議。

In Jiaqing 2, the Left and Right Wings merged into one post. Two years later, two officials were again appointed. Tariffs were fixed for Chen, Yu, Panjiakou, Tongyong, and Gubei. That year surplus quotas were cut: grain office 6,000 taels, Tianjin 20,000, Linqing 11,000, Jiang-Hai 42,000, Hushu 235,000, Huai'an 111,000, Miaowan 2,200, Yangzhou 68,000, Xixin 29,000, Jiujiang 347,800, Gan 38,000, Fujian maritime 113,000, Zhejiang maritime 39,000, Beixin 65,000, Wuchang 12,000, Kuizhou 110,000, Guangdong maritime 855,500, Taiping 75,500, Wuzhou 7,500, Xunzhou 5,200, Guihua 1,600, Shanhai Pass 49,487, Shahu 15,414, Zhangjiakou 40,561, Dajianlu full collect-and-remit; Works Board: Chen 3,800, Suqian 7,800, Wuhu 47,000, Longjiang 55,000, Jing 13,000, Tongyong 3,900; Sluice, Nanxin, Yu, Pantao, Gubei, and Shahu bamboo-timber duties had no surplus and were unchanged.

五年，議准回空漕船於六十石例額外夾帶二十石，均免輸稅。嚴禁崇文門、盧溝橋及各省關役訛索行旅。以辰州知府李大( 隆) 接管稅額外贏餘萬兩有奇，下部議敘。六年，定盛京牛馬稅差，於盛京五部侍郎內簡派。定打箭爐正稅額二萬兩。革除閩海徵收二八添平銀。七年，改密雲縣徵收古北口木稅為侭收侭解，並繳銷原額監督關防。九年，復增定各關贏餘額數，浙海四萬四千，西新三萬三千，九江三十六萬七千，滸墅二十五萬，淮安十三萬一千。十一年，定辰關歲徵加一耗銀二千七百七十餘兩。十五年，定崇文門( 艹浸) 稅則例。令營汛官分查崇文門私放私收冒充白役之弊。二十二年，飭各海關查禁例不出洋之貨。

In year 5, empty grain ships might carry twenty piculs beyond the sixty-picul quota duty-free. Runners at Chongwen Gate, Lugou Bridge, and provincial posts were forbidden to extort travelers. When Chenzhou prefect Li Dalong long) took office and collected more than ten thousand taels above quota, the ministry ordered him evaluated for promotion. In year 6, Fengtian cattle and horse superintendents were chosen from the five Fengtian Board vice-ministers. Dajianlu's regular quota was fixed at 20,000 taels. Fujian maritime's two-eight supplemental balance fee was abolished. In year 7, Miyun's Gubei timber duties shifted to full collect-and-remit and the old superintendent seal was surrendered. In year 9, surpluses rose: Zhejiang maritime 44,000, Xixin 33,000, Jiujiang 367,000, Hushu 250,000, Huai'an 131,000. In year 11, Chen customs was to collect added one-tenth meltage of over 2,770 taels yearly. In year 15, the Chongwen Gate straw duty tariff was fixed. Garrison officials were to investigate private releases, private collections, and runner impersonation at Chongwen Gate. In year 22, maritime posts were ordered to enforce export prohibitions.

道光元年，裁浙江鹽政，改設杭州織造，兼管南北新關稅務。三年，飭各省關整頓奸蠹包攬、書吏徇縱等積弊，嚴各關員例外橫徵及糧船夾帶偷漏之禁。定多倫諾爾木稅。更定浙海關稅則。九年，申定回疆稅課三十抽一。時英吉利大班等以洋行閉歇，拖欠貨銀，商船停泊外洋，延不進口。每言在粵海關年納稅銀六七十萬，以為居奇。上曰：「洋商私帶鴉片入口，偷買紋銀出洋，得不償失。倘故刁難，即不準開艙。少此一國貨稅，所損幾何！至請分別商船大小納餉，尚可變通。」

In Daoguang 1, the Zhejiang salt commissioner was abolished; Hangzhou weaving took over the North and South New posts. In year 3, provincial posts were to end monopolist and clerk abuses and forbid extra levies and grain-ship smuggling. Duolun Nuoru timber duties were fixed. The Zhejiang maritime tariff was revised. In year 9, frontier-region duties were fixed at one-thirtieth. British chief factors, with houses closed and debts unpaid, kept ships offshore and delayed entry. They cited six or seven hundred thousand taels in annual Guangdong customs payments as leverage. The emperor said: "Foreign merchants smuggle opium in and sycee out—the trade does not pay. If they play hard to get, do not open the holds. What is lost by one country's duties is little! Duties scaled to ship size may be negotiated."

十年，定各關盈餘銀以六成為額內，四成為額外，覈其溢額絀額分別功過例。先是御史許乃濟言崇文門稅局需索，曾令巡視五城御史隨時稽查。至是，御史晉昌復言巡役勒索，胥吏賣放，特派滿、漢御史各一，專司稽查，一年而代。十一年，減滸墅盈餘二萬兩，淮安二萬一千兩。定賠繳短徵關稅，按數多寡分別限期久暫例。命廣東嚴緝快蟹船為洋商運私偷稅。十二年，停止白鉛出洋。十三年，革除各關標禮並查船謝儀，及地棍報單等名目。以霍罕悔罪輸誠，復准入卡貿易，並免稅課。十四年，嚴禁各關家丁需索賣放，及書役盤踞、地棍包攬之弊。又查禁粵商增收洋商私稅。定貢物到京，崇文門免稅驗放。

In year 10, surplus was split sixty percent in-quota and forty percent extra; over- and under-collection were graded for merit and fault. Censor Xu Naiji had reported Chongwen Gate extortion; Five-City patrol censors were to inspect. Censor Jin Chang reported runner extortion and sold passage; one Manchu and one Han censor inspected yearly. In year 11, Hushu surplus fell 20,000 taels and Huai'an 21,000. Compensation for short collection was fixed with graded deadlines. Guangdong was to seize fast-crab boats smuggling for foreign merchants. In year 12, white-lead export was banned. In year 13, gift fees, inspection tips, and bully declaration fees were abolished. Kokand's submission restored pass trade with duty remission. In year 14, runner extortion, clerk entrenchment, and bully monopolies were forbidden. Guangdong merchants' private surcharges on foreigners were banned. Tribute goods entering the capital passed Chongwen Gate duty-free.

十七年，嚴禁紋銀出洋。查辦粵省匪艇及窯口走私漏稅。十九年，設韶州、東江二關，歸南韶連道管理。二十一年，移設荊州正關於柳家集，更名柳關，並改支關為柳支關。二十四年，免暹羅接正貢使船貨稅。二十五年，裁龍江關查驗木植稅局。

In year 17, sycee export was strictly forbidden. Guangdong rebel boats and kiln smuggling were investigated. In year 19, Shaozhou and Dongjiang customs opened under the Nan-Shao-Lian intendant. In year 21, Jingzhou main customs moved to Liujiaji as Liu customs; branches became Liu branch customs. In year 24, Siamese tribute-escort cargo was duty-free. In year 25, Longjiang's timber-inspection bureau was abolished.

咸豐二年，查禁沿海各關走私積弊。三年，以捻匪擾江南，滸墅、淮安、蕪湖、鳳陽等關，紛請侭徵侭收，漫無限制，令仍遵定額照常徵收。六年，定打箭爐稅額二萬兩。八年，定盛京盈餘稅以錢抵銀，及漁船、大小牛船交納船規例。九年，設山東煙台稅局。十年，以士子會試入京，照例驗放，嚴禁崇文門巡役訛詐。更定奉天海口稅則，增收黃豆、豆餅、包頭、油簍四稅，加贏餘八萬兩。又定各關監督未及一年離任者，交後任接徵，扣足一年分晰彙報例。革除北新關南北二口貨稅過關五日十日之限。是年，俄羅斯於黑龍江互市免稅課。

In Xianfeng 2, coastal smuggling abuses were investigated. In year 3, Nian disturbances led Hushu, Huai'an, Wuhu, and Fengyang to seek unrestricted collection; they were ordered back to fixed quotas. In year 6, Dajianlu's quota was fixed at 20,000 taels. In year 8, Fengtian surplus in cash and fishing and cattle boat fees were fixed. In year 9, Yantai, Shandong, opened a tax bureau. In year 10, metropolitan candidates passed as usual; Chongwen Gate runner extortion was forbidden. Fengtian estuary tariffs added soybeans, bean cake, bales, and oil baskets, raising surplus by 80,000 taels. Superintendents leaving early handed off to successors for a full-year report. Beixin north and south stations' five- and ten-day transit limits were abolished. That year Russia traded on the Amur duty-free.

同治二年，免巴爾楚克過稅，加徵葉爾羌正稅。三年，設福建台南之打狗口海關，歸巡撫管理。暫停北新關徵稅。四年，暫停龍江、西新關、滸墅三關徵稅。湖北新關竹木稅，遴本省道府一員督徵。先是粵海關額徵，常洋不分。至是，定貨由華船裝運者為常稅，額徵五萬六千五百餘兩，贏餘十萬兩；再有贏餘，侭徵侭解。是年裁革太平關文武各署規費，並飭粵海關嚴查各口偷漏隱匿。裁山海關監督，改設奉錦山海關道稽徵。七年，定太平關歸南韶連道專管，其四分廠委員，仍由巡撫遴派。八年，申定貢物解京，崇文門放行，毋許留難勒索。十一年，停江蘇淮關傳辦活計。

In Tongzhi 2, Barkul transit duty was remitted and Yarkand regular duty raised. In year 3, Takow maritime customs in Taiwan opened under the governor. Beixin collection was suspended. In year 4, Longjiang, Xixin, and Hushu collection was suspended. Hubei new customs bamboo-timber duties were supervised by a provincial official. Earlier Guangdong quotas did not split regular and foreign shipping. Chinese-ship cargo was regular tax: quota 56,500-odd taels, surplus 100,000 taels; further surplus was collected and remitted in full. That year Taiping improper fees were cut and Guangdong maritime ordered to stop outlet smuggling. Shanhai Pass superintendent was abolished; a Feng-Jin-Shanhai intendant collected duties. In year 7, Taiping went to the Nan-Shao-Lian intendant; branch commissioners remained gubernatorial appointments. In year 8, tribute to the capital must pass Chongwen Gate without delay or extortion. In year 11, Jiangsu Huai customs' living-supplies commission ended.

光緒二年，復開蕪湖、鳳陽兩關。三年，嚴定考核各關章程。四年，定輝發、穆欽等處及寧古塔、三姓稅務，均由吉林將軍委員徵收。山西交城縣木稅，由知縣設口於武元城故交村徵收。八年，定蕪湖關稅額十三萬六千餘兩。九年，中江稅務改歸東邊道徵收。十三年，改廣東黃江廠稅委員專管，裁廠書、簽子、官房、總散房名目，並革除額外加平、辦用官錢、釐頭、船錢、墟艇錢、黑錢、包攬錢七項陋規，榜示通衢。定梧、潯二廠贏餘六萬兩。改滬尾、打狗兩關歸台灣巡撫監督。二十五年，敕各將軍、督撫綜核各關卡陋規中飽之數，酌量歸公，勒限稟報。三十四年，減崇文門華商稅為值百抽三，如洋商稅例；免日食蔬菜等物稅。宣統元年，設立吉林省稅務處，分設稽徵、庶務、支應、核銷四所，所有捐稅各局、所、公司概行裁撤歸併。更定四川常關徵收章程及辦事規則。

In Guangxu 2, Wuhu and Fengyang customs reopened. In year 3, customs evaluation rules were tightened. In year 4, Huifa, Muchen, Ningguta, and Sanxing duties went to Jilin commissioners under the general. Jiaocheng timber tax was collected by the magistrate at Wuyuancheng's old Jiaocun. In year 8, Wuhu quota was fixed above 136,000 taels. In year 9, Zhongjiang duties went to the eastern frontier intendant. In the thirteenth year, Guangdong's Huangjiang factory tax was placed under a dedicated commissioner. Posts such as factory clerk, tally keeper, official quarters, and central and branch offices were cut, along with seven abusive surcharges—extra scale weight, official expense money, brokerage fees, boat fees, market-boat fees, black-money fees, and monopolizing-agent fees—and the reforms were posted publicly at major thoroughfares. The surplus quota for the Wuzhou and Xunzhou factories was set at sixty thousand taels. Supervision of the Humei and Takao customs was transferred to the Taiwan governor. In the twenty-fifth year, the throne ordered every general and governor to audit corrupt surcharges and embezzled fees at all customs stations, remit appropriate amounts to the treasury, and report back within a set deadline. In the thirty-fourth year, the tax on Chinese merchants at Chongwen Gate was cut to three percent ad valorem, matching the rate applied to foreign merchants; and taxes on daily foodstuffs such as vegetables were abolished. In the first year of Xuantong, Jilin set up a provincial tax office with four divisions—audit and collection, general affairs, disbursement, and verification—and abolished and merged into it all existing tax bureaus, offices, and companies. Sichuan's regular customs collection regulations and operating rules were revised.

洋關之設，自五口通商始。前此雖有洋商來粵貿易，惟遵章向常關納稅而已。道光十九年，有躉船繳煙之役。是秋各商船來粵者，皆為英兵船所阻，不得入口。粵海稅課，以洋貨為大宗，至是徵收短絀。二十二年秋，英人要求通商口岸，允於沿海廣州、福州、廈門、寧波、上海五口開埠通商。明年，定洋貨稅則值百徵五，先於廣州、上海開市。洋貨進口，按則輸納。後由華商運入內地，所過稅關，只照估價若干，每兩加稅不過某分。

Maritime customs began with the opening of the five treaty ports. Previously, foreign merchants trading in Guangdong had paid only at the regular customs under existing rules. In the nineteenth year of Daoguang came the campaign to compel surrender of opium from receiving ships. That autumn, British warships blocked every merchant vessel bound for Guangdong from entering port. Guangdong maritime revenue, which depended chiefly on foreign goods, fell sharply short. In the autumn of the twenty-second year, Britain demanded treaty ports, and the court agreed to open Guangzhou, Fuzhou, Xiamen, Ningbo, and Shanghai to trade. The following year foreign goods were taxed at five percent ad valorem, and markets opened first at Guangzhou and Shanghai. Imported foreign goods were assessed and paid under the tariff schedule. When Chinese merchants later carried them inland, each customs station en route added only a limited surcharge per tael on the assessed value.

二十四年，定法商條約：一，允法人赴五口通商船隻，不得進別口及沿海岸私行交易，違者貨沒官；一，法商出入五口，照則輸貨稅船鈔外，不再收別項規費；一，商船進口，二日不繳船牌貨單，由領事照會海關者，每逾一日罰洋五十元，但不得過二百元，倘未領海關牌照，擅自開艙卸貨，罰銀五百元，貨並沒官；一，船進口未卸貨，在二日內可往別口，即在彼口納稅；一，船進口二日外全完船鈔，百五十噸以上噸納銀五錢，以下噸納一錢；一，估價之貨有損壞者，得核減稅銀；一，船進口按卸貨之多寡輸納，餘貨如帶往別口卸賣，即在彼口輸稅。二十五年，定比利時商約，照章納稅輸鈔。二十七年，定瑞典那威商約，稅鈔亦如之。

In the twenty-fourth year the French commercial treaty was set: first, French vessels at the five ports could not enter other ports or trade privately along the coast—violators' goods were confiscated; second, French merchants at the five ports paid only scheduled cargo duties and tonnage dues, with no additional fees; third, merchant vessels that failed to submit ship papers and cargo manifests within two days—after consular notice to customs—were fined fifty foreign dollars per day, up to two hundred; unloading without a customs license drew a five-hundred-tael fine and confiscation of the goods; fourth, a vessel that entered without unloading could proceed to another port within two days and pay duties there; fifth, after two days in port full tonnage dues were due—five mace per ton for vessels of 150 tons or more, one mace per ton for smaller vessels; sixth, damaged goods could receive a verified reduction in duty; seventh, duties on entry were paid according to cargo unloaded; remaining goods taken to another port for sale were taxed there. In the twenty-fifth year the Belgian commercial treaty was set, with duties and tonnage paid under standard regulations. In the twenty-seventh year the Swedish-Norwegian commercial treaty followed the same duty and tonnage rules.

咸豐四年，設江海關於上海。八年，復定英約：一，牛庄、台灣、登州、潮州、瓊州等口，均准開埠通商；一，值百抽五之貨，多有價值漸減者，應將舊則重修，此次新定稅則，如欲重修，以十年為限，須先六月知照，否則照前章完納，復俟十年；一，子口稅按值百抽二五，如原一次輸納，洋貨在進口、土貨在經過第一關納稅給票後，他口不再徵；一，英船納鈔給照後，四月內不重徵；一，貨船進口二日，即全納鈔；一，英商自用艇，如帶例應納稅之貨，每四月納鈔一次；一，商貨納稅後，改運他口，系原包，免重徵。是年，允法商於潮州、瓊州、台灣之淡水、登州、江寧通市，納稅輸鈔均同有約國。

In the fourth year of Xianfeng the Jianghai Customs was established at Shanghai. In the eighth year the British treaty was revised: first, Niuzhuang, Taiwan, Dengzhou, Chaozhou, Qiongzhou, and other ports were opened to trade; second, because goods taxed at five percent often declined in value, the old tariff should be revised; any revision of the new schedule required ten years and six months' notice, otherwise the prior rates applied for another decade; third, transit duties were two and a half percent ad valorem; a single payment at import for foreign goods or at the first station for native goods, with receipt issued, exempted further levies elsewhere; fourth, British vessels paying tonnage and receiving licenses were not recharged within four months; fifth, cargo vessels paid full tonnage dues two days after entry; sixth, British merchants' private boats carrying dutiable goods paid tonnage once every four months; seventh, taxed merchant goods re-shipped to another port in original packages were exempt from re-levy. That year French merchants were allowed to trade at Chaozhou, Qiongzhou, Tamsui, Dengzhou, and Jiangning on the same duty and tonnage terms as other treaty powers.

九年，設粵海關於廣州。允俄人於上海、寧波、福州、廈門、廣州、台灣、瓊州七口通商，稅則視各國例。定美約亦如之，並允於潮州、台灣兩口開市，照新章完納稅鈔。十年，設潮海關於汕頭。允英人於漢口、九江通商。以英人李泰國為總稅務司，幫司各口稅務。設天津、牛庄、登州三口通商大臣。十一年，設浙海關，歸寧紹台道監督，津海關歸通商大臣統轄。並設閩海、鎮江、九江三關。定各國洋稅自上年八月始，每三月結報一次，四結奏銷一次。英、美二國於九江、漢口開埠，俄亦於漢口通商，於是定長江及各口通商章程。洋貨入江，於上海納正稅及子口稅；土貨出口，納出口稅；復進口時，完一正稅，准扣二成；若完半稅，不扣二成，再入內地，仍照納稅釐。又定德商約，其稅約與英同。

In the ninth year the Yuehai Customs was established at Guangzhou. Russians were permitted to trade at Shanghai, Ningbo, Fuzhou, Xiamen, Guangzhou, Taiwan, and Qiongzhou on the same tariff terms as other powers. The American treaty followed suit, opening Chaozhou and Taiwan to trade with duties and tonnage paid under the new regulations. In the tenth year the Chao Customs was established at Shantou. British merchants were permitted to trade at Hankou and Jiujiang. Horatio Nelson Lay, a British subject, was appointed Inspector General of Customs to oversee revenue at all ports. Trade commissioners were appointed for Tianjin, Niuzhuang, and Dengzhou. In the eleventh year the Zhehai Customs was placed under the Ning-Shao-Tai intendant, and the Jinhai Customs under the trade commissioner. The Minhai, Zhenjiang, and Jiujiang customs were also established. Foreign customs revenue was reported quarterly from the previous eighth month, with four settlements submitted for imperial audit each year. With Britain and the United States opening Jiujiang and Hankou and Russia trading at Hankou, regulations for the Yangzi and all treaty ports were fixed. Foreign goods entering the Yangzi paid regular and transit duties at Shanghai; native goods for export paid export duty; on re-import one full regular duty was paid, with a twenty-percent deduction allowed; if only half duty was paid, no deduction applied, and likin was still due on re-entry inland. The German commercial treaty followed, with tax provisions identical to Britain's.

同治元年，設廈門關。以五口商務歸通商大臣兼理。二年，設東海、台南、淡水三關。免英租界洋貨釐金，並准添開宜昌、蕪湖、溫州、北海四口岸，其沿江之大通、安慶、湖口、武穴、陸溪口、沙市，均准英輪船暫時停泊，用民船上下貨物。除洋貨半稅單照章查驗外，土貨只准上船，不準卸賣。又英商自置土貨，非運出海口，不得援子口半稅例。是年定丹麥及荷蘭商約，輸納稅鈔如英例。三年，設山海關於牛庄。定日斯巴尼亞稅則，視咸豐八年各國例。明年，定比約，稅鈔亦如之。又改定法船鈔章程：凡商船進口已納稅，往他口，並往來安南之法國各埠，與附近之日本碼頭，由海關給照，逾四月再納鈔。初粵海關稅常、洋不分，至是始定由洋船裝運者為洋稅。五年，定義商約稅鈔，商船入口漏捏者，罰船主五百兩，餘如法約。

In the first year of Tongzhi the Xiamen Customs was established. Management of the original five ports was assigned to the trade commissioner. In the second year the Donghai, Tainan, and Tamsui customs were established. Likin on foreign goods in the British concession was waived, and Ichang, Wuhu, Wenzhou, and Beihai were opened. British steamers could temporarily anchor at Datong, Anqing, Hukou, Wuxue, Luxikou, and Shashi along the Yangzi, using native boats to transfer cargo. Foreign goods' half-duty certificates were inspected as prescribed, but native goods could only be loaded aboard—not unloaded for local sale. British merchants' self-procured native goods could claim transit half-duty only if shipped out to sea. That year Danish and Dutch commercial treaties were set with duties and tonnage following British precedent. In the third year the Shanhai Customs was established at Niuzhuang. Spain's tariff followed the rates set for all nations in the eighth year of Xianfeng. The following year the Belgian treaty was set on the same duty and tonnage terms. French tonnage rules were revised: vessels that paid duties on entry and sailed to other ports, French ports in Annam, or nearby Japanese wharves received customs licenses and paid tonnage again only after four months. Previously Yuehai revenue had not distinguished regular from foreign customs; now goods shipped on foreign vessels were classified as foreign customs revenue. In the fifth year Italian duties and tonnage were set; underreported cargo on entry drew a five-hundred-tael fine on the shipmaster, with other provisions following the French treaty.

八年，定奧商稅鈔，均視義約。又定俄商約：一，邊界百里內及往蒙古各盟貿易者，不納稅；一，俄商運貨至天津，納進口稅減三之一，其酌留張家口之貨納正稅，如再運赴通州、天津，不再徵，並將張家口多納之一分補還；一，由天津運俄貨至各口，須補足減一之稅，他口不再徵，如由他口復入內地，另納子口半稅；一，運土貨及洋貨由水路進口，納稅視各國例；一，在天津、通州運土貨由陸路返國，照例納正稅，不再徵，沿途不得銷賣；一，在津運復進口土貨由陸返國，納稅後，限一年起運，不再徵，並給還復進口稅，沿途不得銷賣；一，在津或他口運別國貨由陸返國，已交正稅子稅，不再徵，如只交正稅，應補交子稅；一，議定稅章，試行五年，限滿欲修改，先六月照會。九年，設江漢關。裁三口通商大臣，東海、山海二關均歸直隸總督統轄，另設津海關道，監督新、鈔兩關。

In the eighth year Austrian duties and tonnage followed the Italian treaty. The Russian commercial treaty was also set: first, trade within one hundred li of the border and with the Mongol leagues was duty-free; second, Russian goods to Tianjin paid import duty reduced by one-third; goods held at Zhangjiakou paid full duty, and if re-shipped to Tongzhou or Tianjin were not re-levied, with the extra third paid at Zhangjiakou refunded; third, Russian goods shipped from Tianjin to other ports required the one-third reduction to be made up; no further levy at other ports, but transit half-duty if re-entering inland from another port; fourth, native and foreign goods imported by water paid duties under standard treaty rates; fifth, native goods returned overland to Russia from Tianjin or Tongzhou paid regular duty once, with no re-levy and no sales en route; sixth, re-imported native goods returned overland from Tianjin paid duty once, had to depart within a year, received a refund of re-import duty, and could not be sold en route; seventh, other nations' goods returned overland from Tianjin or other ports paid no re-levy if both regular and transit duties were paid; if only regular duty was paid, transit duty was due; eighth, the agreed tariff was trial for five years, with six months' notice required for any revision. In the ninth year the Jianghan Customs was established. The three-port trade commissioner was abolished. The Donghai and Shanhai customs came under the Zhili governor-general, and a Jinhai customs intendant was created to supervise the new and tonnage customs.

光緒三年，設蕪湖、宜昌二關，歸徽寧池太廣道、荊宜施道各監督；瓊海、北海二關，歸粵海關兼理。又設甌海關於溫州。六年，續定德商約：一，中國允除宜昌、蕪湖、溫州、北海前已添開岸並沿江之大通、安慶、湖口、武穴、陸溪口、沙市前已作為上下客貨之處外，又允德船於吳淞口停泊，上下貨物；一，夾板進口，停泊十四日，應納減半之鈔；一，船貨報關有漏捏，應罰船主，不得過五百兩；一，德商運土煤出口，噸納正稅三錢；一，無照冒充引水者，罰銀不得過百兩；一，船隻損壞，准在各口修理，飾詞偷漏，罰倍圖免噸鈔之數；一，中船掛德旗而德人知情，與德船掛中旗而貨主知情，貨均沒官。是年定美商約，稅鈔視各國例。

In the third year of Guangxu the Wuhu and Ichang customs were established under the Huaining-Chitai-Guang and Jing-Yi-Shi circuit intendants respectively; the Qionghai and Beihai customs were placed under the Yuehai Customs. The Ouhai Customs was also established at Wenzhou. In the sixth year the German treaty was renewed: first, beyond Ichang, Wuhu, Wenzhou, Beihai and the Yangzi stops already opened for cargo transfer, German vessels were also permitted to anchor at Wusong to load and unload; second, lighters paid half tonnage after fourteen days in port; third, underreported cargo drew a fine on the shipmaster of up to five hundred taels; fourth, German exports of native coal paid three mace regular duty per ton; fifth, impersonating a licensed pilot drew a fine of up to one hundred taels; sixth, damaged vessels could be repaired at any port; false damage claims to evade tonnage were fined double the evaded amount; seventh, Chinese vessels flying German colors with German complicity, or German vessels flying Chinese colors with the cargo owner's complicity, resulted in confiscation of the goods. That year the American commercial treaty set duties and tonnage under standard treaty rates.

七年，設嘉峪關，歸安肅道監督。改定俄陸路商約：一，俄貨至嘉峪關，照天津關例，納三分減一之稅，再運內地，納稅亦視天津例；一，貨至天津與原照不符者，沒官，查僅繞越避查驗者，罰令完一正稅；一，在通州運土貨回國，完出口正稅，在張家口運回，暨在內地運土貨至通州、張家口回國者，均納子口稅，沿途不得售賣。餘同前約。

In the seventh year Jiayuguan customs was established under the Ansui circuit intendant. The Russian overland treaty was revised: first, Russian goods at Jiayuguan paid duty reduced by one-third under Tianjin rules, with inland transit also following Tianjin precedent; second, goods at Tianjin inconsistent with the original license were confiscated; mere detours to evade inspection drew a penalty of one full regular duty; third, native goods returned from Tongzhou paid export regular duty; returns from Zhangjiakou and inland shipments to Tongzhou or Zhangjiakou for export paid transit duty, with no sales en route. Remaining provisions followed the prior treaty.

十二年，復定法商約：一，中國准於北圻界擇開兩處通商，設關徵稅；一，洋貨入雲南、廣西兩邊關，納減半正稅三之一；一，洋貨入此關納稅，轉往彼關者，三十六月內不再徵，如轉入各口，另納正稅，土貨在此關納稅復轉彼關，只徵復進口稅，如轉入各口，另徵正稅，入內地仍納子口稅；一，進出口貨到關逾十八時不報驗，日罰五十兩，惟不得過二百兩，報有漏捏，貨並沒官。餘同前約。十三年，允法人於廣西之龍州、雲南之蒙自及蠻耗，開埠通商，並減洋貨進口稅十之三，出口稅十之四。尋改蠻耗為河內，並添雲南之思茅口岸。由通商各口運土貨前往四口時，徵出口十成正稅，到四口照十分減四徵復進口半稅。又定葡約，其稅鈔及罰例均視上年法約。是年設拱北關於澳門，九龍關於香港，由粵海關監督。改台南、淡水兩稅歸台灣巡撫監督。十五年，設鎮南、蒙自二關。十六年，設重慶關。

In the twelfth year the French treaty was renewed: first, China permitted two border points in Tonkin to be opened for trade with customs established; second, foreign goods at the Yunnan and Guangxi border customs paid regular duty reduced by one-third of the standard half rate; third, foreign goods taxed at one border customs and transferred to another were exempt for thirty-six months; transfer to treaty ports required separate regular duty. Native goods transferred between border customs paid only re-import duty; transfer to treaty ports required regular duty, with transit duty still due inland; fourth, goods not presented for inspection within eighteen hours of arrival were fined fifty taels per day, up to two hundred; underreported goods were confiscated. Remaining provisions followed the prior treaty. In the thirteenth year France was permitted to open Longzhou, Mengzi, and Manhao, with import duties reduced by thirty percent and export duties by forty percent. Manhao was soon replaced by Hanoi, and Simao in Yunnan was added. Native goods shipped from treaty ports to the four new ports paid full export duty; at arrival re-import half duty was assessed at a forty-percent reduction. The Portuguese treaty followed, with duties, tonnage, and penalties matching the prior year's French treaty. That year the Gongbei Customs was established at Macau and the Kowloon Customs at Hong Kong, both supervised by the Yuehai Customs. Supervision of the Tainan and Tamsui customs was transferred to the Taiwan governor. In the fifteenth year the Zhennan and Mengzi customs were established. In the sixteenth year the Chongqing Customs was established.

二十年，開西藏之亞東關，允英通商。除禁運貨物外，自開關日始，免進口稅五年。限滿再定稅章照納。又允由蠻允、盞西兩路販運各貨，限六年內減進口稅十之四。二十一年，設思茅關及猛烈、易武二分關，歸思茅同知兼理。

In the twentieth year Tibet's Yadong customs was opened to British trade. Except for prohibited goods, import duties were waived for five years from the opening date. When the term expired, new tariff regulations would be set and duties paid accordingly. Trade via the Manyun and Zhanxi routes was also permitted, with import duties reduced by forty percent for six years. In the twenty-first year the Simao Customs and the Menglie and Yiwu branch customs were established under the Simao subprefect.

二十二年，定日本商約：一，進出口貨視各國例，只輸進口或出口稅；一，已進口貨再運各口，不論貨主及運貨系何國人及何國船，所有鈔稅釐金雜派各項一概豁免；一，運貨入內地，再納子口稅，系免稅者，按值百抽二五；一，出口土貨，完正稅子稅後，限十二月運往外國，如系禁運出外洋之物，出口時只完正稅；一，洋貨已完進口稅，三年內復運出口，不再徵；一，船鈔視各國例。是年設杭州、蘇州及沙市三關。明年，設梧州、三水二關，並甘竹、江門二分關。改定英人長江通商章程：一，在長江貿易輪船，由上海稅務司給專照，年換一次，或在漢口及宜昌換領亦可，船鈔在給照之關交納，違者照罰，再犯繳銷專照；一，撤銷出口正稅復進口半稅同時完納之例，有專照江輪，出口及復進口稅照各口例，在裝貨起貨之口分次完納，至裝貨撥貨卸貨，亦如各口例。

In the twenty-second year the Japanese commercial treaty was set: first, imports and exports followed standard treaty rates, paying only import or export duty; second, goods already imported and re-shipped to other ports were entirely exempt from tonnage, duties, likin, and miscellaneous levies regardless of owner, carrier, or vessel nationality; third, goods entering inland paid transit duty again at two and a half percent ad valorem for duty-free items; fourth, exported native goods paid regular and transit duties and had to reach foreign ports within twelve months; prohibited exports paid only regular duty; fifth, foreign goods that had paid import duty were exempt from re-levy if re-exported within three years; sixth, tonnage followed standard treaty rates. That year the Hangzhou, Suzhou, and Shashi customs were established. The following year the Wuzhou and Sanshui customs were established, with Ganzhu and Jiangmen branch customs. British Yangzi trade rules were revised: Yangzi steamers received special licenses from the Shanghai customs commissioner, renewed annually or at Hankou and Ichang; tonnage was paid at the issuing port; violators were fined, repeat offenders lost their licenses; second, the rule requiring simultaneous payment of export regular duty and re-import half duty was abolished; licensed Yangzi steamers paid export and re-import duties separately at loading and unloading ports under each port's rules.

二十四年，設岳州關及江海之吳淞分關。明年，設膠州關。與德會定徵稅辦法：一，青海設關，應揀派德人充稅務司；一，海運進口之貨不徵稅，若膠州界口運赴內地，徵進口稅，惟無海關准單不準出膠州界；一，土貨陸運入租界，再水運他口，徵出口稅，惟租界內產土貨並土產，及海運入口之物料製成各貨，出口時不徵；一，土貨進口復運內地，照約納稅；一，土貨納出口稅，復運他口納半稅。又定韓暨墨國稅鈔及各費，悉視海關例。是年設金陵關。又設福海關於三澳。二十六年，設騰越關及蠻允、弄璋二分關。二十七年，定常關距口岸在五十里內，稅由洋關兼徵。二十八年，設秦皇島分關。

In the twenty-fourth year the Yuezhou Customs and the Wusong branch of the Jianghai Customs were established. The following year the Jiaozhou Customs was established. Tax collection methods were agreed with Germany: first, a German was to serve as customs commissioner at Qingdao; second, sea imports were duty-free; goods moved inland from the Jiaozhou boundary paid import duty, and could not leave the boundary without a customs permit; third, native goods brought overland into the concession and shipped by water elsewhere paid export duty; but local products and goods made from imported materials within the concession were exempt on export; fourth, imported native goods re-shipped inland paid duties under treaty terms; fifth, native goods that paid export duty paid half duty when re-shipped to other ports. Korean and Mexican duties, tonnage, and fees were set under standard maritime customs rules. That year the Jinling Customs was established. The Fuhai Customs was also established at San'ao. In the twenty-sixth year the Tengyue Customs and the Manyun and Nongzhang branch customs were established. In the twenty-seventh year regular customs within fifty li of treaty ports were placed under concurrent collection by maritime customs. In the twenty-eighth year the Qinhuangdao branch customs was established.

先是商約大臣盛宣懷、聶緝槼等言，稅務司赫德籌擬洋貨進口稅，援照洋藥稅釐並徵之法，核估時值，按正稅子口稅七二五，統加釐金一倍，為值百抽十五，由海關並徵，以免各處釐局留難紛雜，貨可暢銷，洋商或可允從。並擬出口土貨向完半稅者，改完釐金，以抵洋貨釐捐改歸海關並徵之數，於各省釐金亦無所損。上以此事利害出入關係甚大，下南北洋大臣、各督撫參酌各省情形，妥議具陳。至是，始與英定裁釐加稅之約：一，約款照行時，中國允除現有各常關外，向設各釐卡及抽類似釐捐之關，概行裁撤；一，英國允於進口洋貨增至切實值百抽五加一額外倍半之稅，以抵撤釐金子口稅及各項稅捐，至土貨出口稅總數，不得逾值百抽七五之數；一，現有常關仍舊存留，其有海關而無常關，及沿海沿邊非通商口岸處，均可添設常關，如新開口岸應設海關者，可並設常關；一，民帆各船運貨所納出入口稅，不得少於輪船進口正稅及添加稅之總數，土貨運出至第一常關，照海關例徵出口加稅，給照單，限一年內無論經何關出口，不再徵，如運出各租界外銷售，應納銷場稅；一，土貨運出，除正稅外，加徵半稅，以為裁撤釐捐之抵補，至絲斤出口正稅，不得逾值百抽五之數；一，向不出洋之貨，於銷售處徵銷場稅，凡民船運至口岸之土貨將銷售本地者，無論貨主何國，均徵銷場稅，惟不在租界內徵收；一，華洋各商在內地用機器紡織之紗布，只納出場稅，餘概豁免，凡機器織成類似之洋貨視此，惟漢陽大冶鐵廠，及國有免稅各廠，與後設之制造局、船澳等廠所出物件，不在此例。尋與美、日、大西洋各國均定此約，卒以事費調查，迄未能實行也。

Earlier, commercial treaty ministers Sheng Xuanhuai and Nie Guei-moh reported that Inspector General Hart proposed assessing foreign imports at current value, combining the 7.25 percent regular and transit duty with likin at double that rate for a total of fifteen percent ad valorem, all collected by customs—following the opium duty-likin model—to end likin bureau obstruction and win foreign merchant consent. They also proposed converting native export half-duty to likin to offset revenue shifted when foreign-goods likin moved to customs collection, without reducing provincial likin totals. The throne, judging the fiscal stakes too large to decide hastily, ordered the maritime commissioners and provincial governors to consult local conditions and submit considered proposals. At last the likin-abolition and tariff-increase treaty with Britain was signed: first, upon implementation China agreed to abolish all likin stations and likin-like levies except existing regular customs; second, Britain agreed to raise import duties to an effective five percent plus an additional one-and-a-half-times surcharge to offset abolished likin, transit duty, and other levies; total native export duties were capped at seven and a half percent ad valorem; third, existing regular customs were retained; regular customs could be added where maritime customs lacked them, at non-treaty coastal and border points, and alongside new maritime customs at opened ports; fourth, native-sail vessels could pay no less than steamer import regular and additional duties combined; native goods reaching the first regular customs paid export surcharges under maritime rules and received one-year certificates exempting re-levy at any export point; sales outside concessions required sales tax; fifth, exported native goods paid an additional half duty beyond regular duty to offset abolished likin; raw silk export regular duty was capped at five percent ad valorem; sixth, goods not normally exported paid sales tax at point of sale; native goods brought to ports for local sale paid sales tax regardless of owner nationality, but not within concessions; seventh, machine-spun yarn and cloth produced inland by Chinese and foreign merchants paid only factory-exit tax with all other levies waived; machine-made foreign-style goods were treated likewise—except products of the Hanyang-Daye ironworks, state exempt factories, and later arsenals and shipyards. Similar treaties were soon signed with the United States, Japan, and Atlantic powers, but costly investigations prevented implementation.

二十九年，與俄協定北滿稅關試辦章程：一，鐵路運貨減三之一納稅，指定界限，按車站大小，四面各距十里或五里三里不等，如運出指定界限外，應補足正稅，並照運貨入內地章程辦理；一，鐵路運貨減價，此中俄特約，除俄貨外，各國貨經東省鐵路運入者准此；一，章程稅項有應更改者，俟一年再商定。又定通商進口善後章程：一，進口洋貨稅則不載者，照值百抽五例，按市價估貨，以市平合足關平，並扣除使費，方為貨物實價；一，貨未報關已售於華商，即視合同價值之總數為市價；一，由海關估定之價與該商不合，即由海關與該商本國領事，並領袖領事，各派一人公同斷定，若查出該商所報每百少至二十四兩，按估定價值徵正稅，並按所報應完之正稅罰繳四倍；一，洋船專載免稅之米糧等仍稅鈔。是年設澳門分關。

In the twenty-ninth year trial North Manchuria customs rules were agreed with Russia: railway cargo paid duty reduced by one-third within designated zones around stations—ten, five, or three li depending on size; cargo leaving the zone paid full duty and followed inland transit rules; second, the railway reduction was a Sino-Russian special agreement extended to all nations' goods on the Eastern Province Railway, not only Russian cargo; third, any needed tariff revisions would be renegotiated after one year. Supplementary import trade regulations were also set: unlisted foreign goods were taxed at five percent ad valorem, assessed at market price converted to customs taels with expenses deducted to determine actual value; second, goods sold to Chinese merchants before declaration were assessed at total contract value; third, price disputes were resolved jointly by customs, the merchant's consul, and the doyen consul; underreporting by as much as twenty-four taels per hundred drew duty on the assessed value plus a penalty of four times the declared duty; fourth, foreign vessels carrying only duty-free grain still paid tonnage dues. That year the Macau branch customs was established.

三十年，與德會定青島設關徵稅辦法，附件一。無論華洋輪船，行駛內港，應領關牌，一年而易。初次納牌費十兩，換領只納二兩，每四年納鈔一次。明年，與德修改青島徵稅辦法：一，改青島口岸，概行免稅，惟擇定稅界內一區為無稅地，餘均起徵；一，無稅區外製成各貨，出口納稅，不得逾運原料應完之稅數。改三水之江門為正關。三十三年，設南寧、大連二關，又設安東關及大東溝分關。三十四年，設濱江關及滿洲里、綏芬河二分關。宣統元年，設璦琿、三姓二分關。二年，設琿春關及延吉分關。三年，更定東海關各口稅則為值百抽二五，再收一二五內地捐，所有規費概行裁免。

In the thirtieth year Qingdao customs taxation methods were agreed with Germany in one attachment. Chinese and foreign steamers navigating inland harbors required annual customs licenses. The initial license cost ten taels, renewals two taels, with tonnage paid every four years. The following year Qingdao taxation was revised with Germany: the port area was generally duty-free, with one zone within the tax boundary designated duty-free and the remainder taxed; second, goods manufactured outside the duty-free zone paid export duty not exceeding the duty on their raw materials. Jiangmen at Sanshui was upgraded to a principal customs station. In the thirty-third year the Nanning and Dalian customs were established, along with Andong and its Dadonggou branch. In the thirty-fourth year the Binjiang Customs was established with Manzhouli and Suifenhe branch stations. In the first year of Xuantong the Aihui and Sanxing branch customs were established. In the second year the Hunchun Customs and Yanji branch were established. In the third year Donghai Customs rates were revised to two and a half percent ad valorem plus one and a quarter percent inland surcharge, with all miscellaneous fees abolished.

自光緒二十二年裁撤台南、淡水、漢城各關外，為關二十七。宣統三年，續增南寧、梧州、三水、岳州、福海、吳淞、金陵、膠海、騰越、江門、安東、大東溝、大連、濱江、滿洲里、綏芬河、璦琿、三姓、琿春、延吉等，為關四十七。

Excluding Tainan, Tamsui, and Hanseong abolished in the twenty-second year of Guangxu, there were twenty-seven customs stations. By the third year of Xuantong, additions including Nanning, Wuzhou, Sanshui, Yuezhou, Fuhai, Wusong, Jinling, Jiaohai, Tengyue, Jiangmen, Andong, Dadonggou, Dalian, Binjiang, Manzhouli, Suifenhe, Aihui, Sanxing, Hunchun, and Yanji brought the total to forty-seven customs stations.

先是土藥各稅列入進口。同治十二年始列專款，合計洋關歲徵各稅。咸豐末年，只四百九十餘萬。同治末年，增至千一百四十餘萬。光緒十三年，兼徵洋藥釐金，增為二千五十餘萬。三十四年，增至三千二百九十餘萬。宣統末年，都三千六百十七萬有奇，為歲入大宗雲。

Previously, native-opium taxes had been counted among import revenue. From the twelfth year of Tongzhi they were listed separately, with total annual maritime customs revenue computed. At the end of the Xianfeng reign revenue was only about 4.9 million taels. By the end of Tongzhi it had risen to about 11.4 million taels. In the thirteenth year of Guangxu, with opium likin included, revenue reached about 20.5 million taels. In the thirty-fourth year it reached about 32.9 million taels. By the end of Xuantong the total exceeded 36.17 million taels—the principal source of annual revenue.

釐金抽捐，創始揚州一隅，後遂推行全國。咸豐三年，刑部右侍郎雷以諴治軍揚州，始於仙女廟等鎮創辦釐捐。是年蘇、常疊陷，丁、漕無收，乃設釐局於上海，藉資接濟；又設江北釐捐，歸大營糧台經理。五年，江西設六十五局卡，湖北設四百八十餘局卡，湖南亦設城內外總分各局，江蘇揚、常、鎮各府屬添設小河口、普安、新港、三江營、荷花池五局。御史宗稷辰言：「大江南北設卡過多，收捐太雜。」刑部左侍郎羅惇衍亦言：「泰州仙女廟釐局官紳弁兵，刁難勒索。」上令酌量裁併，嚴禁查辦。

Likin surcharges began in Yangzhou and later spread nationwide. In the third year of Xianfeng, Vice Minister Lei Yizhen, commanding troops at Yangzhou, first established likin levies at Xiannümiao and other towns. That year, as Suzhou and Changzhou fell and land tax and grain tribute ceased, likin bureaus were established at Shanghai for emergency revenue; Jiangbei likin was also established under the grand camp grain bureau. In the fifth year Jiangxi set up sixty-five stations and Hubei over four hundred eighty; Hunan established central and branch bureaus; and Jiangsu's Yangzhou, Changzhou, and Zhenjiang prefectures added five stations at Xiaohekou, Pu'an, Xingang, Sanjiangying, and Hehuachi. Censor Zong Jichen memorialized: "Too many stations have been set up north and south of the Yangzi, and collections are too miscellaneous." Left Vice Minister Luo Dunyan also reported: "Officials, gentry, and soldiers at the Taizhou Xiannümiao likin bureau harass and extort merchants." The throne ordered appropriate consolidation and strict enforcement.

六年，盛京抽收商貨及糧石捐，值百取一，吉林亦如之。烏魯木齊之吐魯番亦抽收棉花釐金。七年，設湖北釐金總局。八年，定豫省釐捐除水煙、藥材、茶葉外，餘概不抽收，並裁撤陝州、荊子關及沿河各局卡。是年福建、廣西均設局卡，抽收貨釐。九年，登、萊、青三府屬海口設局抽釐。山西設籌餉局，收行商藥稅及百貨釐捐，於各隘口設七總卡及各分卡。十年，以張家口辦理釐金不善，激成事變，文武各員俱獲嚴譴。兩江總督曾國籓以湘軍援鄂，請於長沙設東征局，克復一處，即酌添局卡，以濟軍儲。凡貨物皆於本省釐金外加抽半釐。允之。是時江北八里鋪及廣東韶關、肇慶府俱設局卡抽釐。十一年，改山西行商藥釐為稅。安徽抽收釐金，設立正卡，省局所屬四，皖南及淮北局屬各三，並設分卡分巡五十九。貴州亦設貨釐局於川、楚鄰近之區。時各省釐局過多，上恐有累商民，命除各省通衢要口外，其餘局卡概行裁撤。

In the sixth year Shengjing levied one percent on merchant goods and grain; Jilin followed suit. Turpan in the Urumqi region also collected cotton likin. In the seventh year the Hubei Likin General Bureau was established. In the eighth year Henan likin was limited to water tobacco, medicinal materials, and tea, with stations at Shaanzhou, Jingziguan, and along the river abolished. That year Fujian and Guangxi both established stations to collect goods likin. In the ninth year likin bureaus were established at harbors in Deng, Lai, and Qing prefectures. Shanxi established a war-funds bureau collecting medicine tax and general-goods likin from traveling merchants, with seven main stations and branch stations at passes. In the tenth year mismanagement of likin at Zhangjiakou provoked an incident, and all responsible civil and military officials were severely censured. Two Jiangs Governor-General Zeng Guofan, supporting Hubei with the Hunan Army, requested an Eastern Expedition Bureau at Changsha, adding stations as territory was recovered to supply military stores. All goods paid an additional half-cash levy on top of provincial likin. The request was approved. At this time Babilipu in Jiangbei and Shaoguan and Zhaoqing in Guangdong all established likin stations. In the eleventh year Shanxi's traveling-merchant medicine likin was converted to a formal tax. Anhui established likin collection with four main stations under the provincial bureau, three each under Southern Anhui and Huaibei, and fifty-nine branch and patrol stations. Guizhou also established goods likin bureaus near the Sichuan and Huguang borders. With likin bureaus proliferating, the throne feared burdening merchants and ordered all stations abolished except at major thoroughfares in each province.

同治元年，以廣東官紳辦理釐捐，營私病民，特命三品京堂晏端書駐紮韶關，督辦廣東釐金。四川總督駱秉章亦以粵省釐捐積弊為言。上誡端書以「釐捐原出於不得已，總期有益軍餉。無戾民情」。御史丁紹周言：「釐捐各委員徒事中飽，民怨沸騰。」命裁革各委員，統歸地方官管理。其通都大邑釐捐事繁，著派道府等官辦理，並照部章分晰開載，榜示通衢。是年設江寧大勝關釐卡。河南禹州、陝州暨河內縣、清化鎮均設藥材釐金分局，禹州並抽收百貨。移設衢州府牙釐總局於浙江省城。除杭州、金華、嚴州三府外，餘八府均設分局分卡。設周口、三河尖兩釐稅局。

In the first year of Tongzhi, because Guangdong officials and gentry managing likin pursued private gain at public expense, third-rank capital official Yan Duanshu was stationed at Shaoguan to supervise Guangdong likin. Sichuan Governor-General Luo Bingzhang also reported on the accumulated abuses of Guangdong likin. The throne admonished Duanshu: "Likin arose from necessity and must serve military funds. It must not alienate the people." Censor Ding Shaozhou memorialized: "Likin commissioners do nothing but embezzle for personal gain, and popular resentment is boiling over. The throne ordered all likin commissioners abolished and management returned to local officials. In major cities with heavy likin traffic, circuit and prefectural officials were assigned to manage collection; detailed schedules, following ministry regulations, were posted on main roads. That year a likin station was set up at Dasheng Pass in Jiangning. Henan established medicinal-material likin branches at Yuzhou, Shaanzhou, He'nei county, and Qinghua town; Yuzhou also levied general goods. The Quzhou transit-likin headquarters was relocated to the Zhejiang provincial capital. Except for Hangzhou, Jinhua, and Yanzhou, the other eight prefectures all established branch bureaus and substations. Likin tax bureaus were set up at Zhoukou and Sanhejian.

二年，幫辦揚州軍務漢軍統領富明阿言：「里下河一帶，南北糧台設立捐卡百餘處。有一處而設數卡，一卡而分數局。每月局用少者二百金，多者至千餘金。委員既繁，局費尤濫。」上以江北如此，他省可知，嚴飭各督撫歸併裁革，遴委賢能地方官經理。尋湖北巡撫嚴樹森言：「胡林翼創辦湖北釐金，仿劉晏用士類不用吏胥之法，歷久著有成效。若改歸地方官，諸多窒礙。」並臚陳八弊，請仍舊章。又言：「湖北釐金年收百三十四萬，全賴分設小局，稽查偷漏，大局之徵收始旺，零卡勢難議裁。且以一省之財力，協濟數省軍餉，多藉資釐金，輕議更張，恐入款頓減。」均允之。是年江北設釐捐總局，裁併各卡，留存大勝關等二十六卡。江蘇亦設牙釐捐總局，裁併各卡，留存蘇城等十四卡。浙江定百貨釐捐值百抽九，浙東兩起兩驗，間卡抽收，貨值千文，起卡抽三十，驗卡減半，捐足兩起兩驗不重徵。浙西則一起一驗，由第一卡並徵，餘皆驗放。

In year 2, Han Banner commander Fu Ming'a, assisting Yangzhou military affairs, reported: "Along the Lixiahe, the north-south grain bureau had set up more than a hundred levy stations. A single location might have several stations; a single station might run several sub-bureaus. Monthly running costs ranged from two hundred taels to more than a thousand. Commissioners proliferated, and bureau expenses were wildly inflated. If Jiangbei was this bad, the throne concluded, other provinces likely were too; governors were sternly ordered to merge and abolish stations and assign capable local officials. Hubei Governor Yan Shusen soon argued that Hu Linyi's Hubei likin, modeled on Liu Yan's practice of employing educated men instead of clerks and runners, had long proven effective. Returning it to local officials would create many obstacles. He also listed eight problems and asked that the existing system be kept. He added that Hubei's 1.34 million taels in annual likin depended on small substations to catch evasion; main collections flourished only because of them, and the small stations could hardly be abolished. One province's revenue was supporting several armies, largely through likin; hasty reforms might sharply reduce income. All were approved. That year Jiangbei established a likin headquarters, merged stations, and kept twenty-six including Dasheng Pass. Jiangsu also set up a transit-likin headquarters, merged stations, and kept fourteen including Suzhou. Zhejiang set general-goods likin at nine percent. In eastern Zhejiang goods paid at two assessment and two inspection points, with intermediate stations in between: on goods worth 1,000 cash, thirty cash at assessment and half that at inspection; once both legs were paid, no further levy. Western Zhejiang used one assessment and one inspection: the first station collected both; later stations only verified and released.

三年，直隸設天津雙廟卡。淮南亦設卡抽收鄰私釐金。浙江定絲斤捐。河南以捻匪肆擾，停止禹州釐捐，尋復之。時湖廣總督官文言：「直隸、山東、山西、河南、陝、甘、雲、貴、廣西等省釐金不多，軍務告竣，即可議撤。其餘東南各省釐金，不可驟裁，留作善後之費。」曾國籓則以江寧克復，請停廣東釐金。上恐餉項不繼，未之許也。四年，撤湖南東征局，改江北總局為金陵釐捐總局。福建設稅釐總局，徵收百貨及茶釐。六年，湖北裁存釐局分卡八十六。湖南合併分局，統名釐金鹽茶總局。七年，定釐金報部，照兩淮鹽釐排式，年分兩次。時軍務漸平，督撫、台諫屢以裁撤釐金為言。上飭各省酌留大宗，裁去零星分局。於是湖北又裁去五十四局卡，浙江裁併十六卡。

In year 3, Zhili set up a station at Shuangmiao, Tianjin. Huainan also established stations to collect likin on smuggled salt from neighboring districts. Zhejiang established a silk levy by weight. Henan suspended Yuzhou likin because of Nian rebel raids, then restored it. Huguang Governor-General Guan Wen argued that likin in Zhili, Shandong, Shanxi, Henan, Shaanxi, Gansu, Yunnan, Guizhou, and Guangxi was modest and could be abolished once the war ended. Southeastern likin, he said, could not be abruptly cut and should fund postwar recovery. Zeng Guofan, after Jiangning was recovered, asked to suspend Guangdong likin. The throne feared revenue would not keep pace and refused. In year 4, Hunan's Eastern Expedition bureau was abolished and the Jiangbei headquarters became the Jinling likin bureau. Fujian set up a tax-likin headquarters to collect general goods and tea levies. In year 6, Hubei retained eighty-six likin substations after cuts. Hunan merged its branches into the Likin, Salt, and Tea General Bureau. In year 7, likin reporting to the ministry was fixed on the Lianghuai salt-likin model, twice a year. As the war wound down, governors and censorate officials repeatedly called for abolishing likin. The throne ordered provinces to keep major stations and abolish minor branches. Hubei then cut fifty-four bureaus and stations; Zhejiang merged away sixteen.

八年，甘肅開百貨及鹽茶釐捐。定廣東省城及佛山、江門、陳村各繁盛處所，補抽百貨坐釐，由商承辦。九年，廣西減釐，改徵西稅。十年，用御史黃槐森言，禁革廣東釐局幫費名目，並裁汰吏胥。直隸改天津府捐輸義館為百貨釐捐局，設東河、西河、南河、海河四分卡，並於東關設洋藥釐捐局。十三年，停止山海關之臨榆縣釐局。雲南省城設牙釐總局，各府屬設分局二十三，及各井鹽釐局。

In year 8, Gansu began levying general-goods and salt-tea likin. Guangdong's capital, Foshan, Jiangmen, Chencun, and other busy markets were assigned supplementary stationary likin on general goods, contracted out to merchants. In year 9, Guangxi reduced likin and switched to the western tax. In year 10, following Censor Huang Huaisen, Guangdong banned supplementary-fee categories at likin bureaus and cut clerks and runners. Zhili turned Tianjin's donation hall into a general-goods likin bureau with four river-branch stations and opened an opium likin office at Dongguan. In year 13, the Linyu county likin bureau at Shanhaiguan was shut down. Yunnan set up a transit-likin headquarters in the capital, twenty-three prefectural branches, and well-salt likin bureaus.

光緒元年，浙江復裁併十四卡，存留六十五卡。免湖北米穀釐金。二年，安徽規復，蕪湖、鳳陽兩關分別裁撤釐卡，永免湖南境內運售米穀釐金，販運出境者，仍於首卡完釐一次。三年，山西大祲，商貨滯銷，裁併各路添設之分卡。吉林於雙城堡、農安城抽收七釐貨捐。四年，貴州貨釐減收二成五。七年，給事中劉瑞祺言釐捐無裨國計，飭各督撫酌量截留。山西以釐金減收，復設各分卡。八年，江、揚裁撤分卡一、巡卡二，滬釐局裁併布貨捐局，閩、廣三幫雜貨捐局暨東溝四釐卡，並撤古山、水橋巡卡。明年，滬局又裁東溝、大涇兩巡卡。十年，陝西裁留二十八卡。十三年，貴州增設二十五分局。先是各省局卡林立，擾民病商，屢經奉飭裁併，而江西一省尚多至七十餘局。御史鄭思賀又以為言，核實刪減。

In Guangxu 1, Zhejiang merged away fourteen more stations and kept sixty-five. Hubei exempted likin on rice and grain. In year 2, as Anhui returned to normal, Wuhu and Fengyang abolished likin stations; likin on rice and grain sold within Hunan was permanently waived, but exports still paid once at the first station. In year 3, a severe famine in Shanxi left goods unsold; branch stations added along various routes were merged away. Jilin levied a seven-percent goods tax at Shuangcheng Fort and Nong'an. In year 4, Guizhou cut goods likin by twenty-five percent. In year 7, Supervising Secretary Liu Ruiqi argued likin did not serve the treasury and governors were ordered to retain only what was necessary. When Shanxi's likin receipts fell, it re-established branch stations. In year 8, Jiangyang cut one branch and two patrol stations; Shanghai merged the cloth levy, the Fujian-Guangdong miscellany levy, and the Donggou four-percent station, and abolished the Gushan and Shuiqiao patrol posts. The next year Shanghai cut the Donggou and Dajing patrol stations. In year 10, Shaanxi kept twenty-eight stations after cuts. In year 13, Guizhou added twenty-five branch bureaus. Likin bureaus had proliferated in every province, harassing people and burdening merchants; despite repeated orders to consolidate, Jiangxi alone still had more than seventy. Censor Zheng Sihe raised the issue again, and stations were verified and cut.

二十三年，戶部疏言：「各省釐局中飽，弊在承辦之員不肯和盤托出。各省例不應支而非得已者，輒於釐稅收款提留濟用，所謂外銷者也。院司類有存案，原非自謀肥己。然既有外銷之事，即有匿報之款，否則從何羅掘？無惑乎人言藉藉，僉謂各省實收之數，竟數倍報部之數。現在中飽之弊，已諭飭各將軍、督撫認真整頓，自不至仍前泄沓。惟外銷之數若不和盤托出，臣部總握度支，歲入歲出，終於無可句稽。即外銷款目不能驟議全裁，亦宜咨報臣部，權衡緩急，內外一氣，共濟時艱。擬准將外銷最要之款，切實聲明，量予留支，使無窘公用。此後再有隱匿，甚或巧立名目，謬稱入不敷出，則典守之官，不能辭咎。」上下大學士及廷臣議。越二年，上從諸臣議，飭各將軍、督撫詳細稽核，究竟裁去陋規中飽之數若干，酌量提歸公用之數若干，勒限奏明。其外銷款項，應准臚列報部，以昭核實。所有水陸總分各局卡，應如何因地制宜，官紳並委，著體察情形辦理。

In year 23, the Board of Revenue reported that likin embezzlement stemmed from contractors who would not disclose their full accounts. Provinces routinely retained likin receipts for unavoidable expenses not covered by regular budgets—the so-called external disbursements. Provincial departments usually kept these on file; the practice was not originally personal enrichment. But wherever external disbursement existed, concealed receipts likely did too—otherwise where did the money come from? Small wonder rumors held that actual provincial receipts ran several times what was reported to the ministry. Embezzlement had already been ordered rectified by every general and governor and should not be allowed to lapse again. But unless external disbursements were fully disclosed, the ministry controlling finances could never audit revenue and spending. Even if not all external disbursements could be cut at once, provinces should report them so the ministry could weigh priorities and central and local government could meet the crisis together. The Board proposed to approve clearly declared retention of essential external disbursements so public needs would not be strained. Any further concealment, or inventing categories to claim deficits, would leave responsible officials liable. The memorial went to the grand secretaries and court for deliberation. Two years later the throne accepted and ordered every general and governor to audit how much abusive customary padding was cut and how much returned to public use, reporting by deadline. External disbursements were to be itemized and reported to the ministry for verification. Provinces were to adapt land and water likin stations to local conditions, assigning both officials and gentry as appropriate.

二十九年，江西巡撫柯逢時言：「江西釐局積弊過深，改辦統捐，凡納捐貨物，黏貼印花，概不重徵。」報聞。宣統元年，四川以實行禁煙，籌抵土藥各稅釐，加倍徵收肉釐，允之。二年，貴州三江釐局改辦木植統捐局。陝西百貨釐捐亦改照統稅辦法，減為二十七局。

In year 29, Jiangxi Governor Ke Fengshi reported that likin abuses had run too deep; Jiangxi switched to unified levy—stamped goods paid once and were not levied again. The report was noted. In Xuantong 1, Sichuan, banning opium and needing to replace native-opium tax revenue, was permitted to double the meat levy. In year 2, Guizhou converted the Sanjiang likin bureau to a unified timber levy. Shaanxi's general-goods likin also switched to unified tax, cut to twenty-seven bureaus.

洋藥。道光初，英吉利大舶終歲停泊零丁洋、大嶼山等處，名曰躉船，凡販鴉片煙至粵者，先剝赴躉船，然後入口。省城包買戶謂之窯口。議定價值，同至夷船兌價給單，即雇快艇至躉船，憑單取土。其快艇名快蟹，械砲畢具，行駛如飛，兵船追捕不及。灌輸內地，愈禁愈多。各項貨物，亦多從躉船私售。紋銀之出洋，關稅之偷漏，率由於此。疊經諭飭驅逐嚴拿，而躉船停泊、快蟹遞私如故。

Foreign opium. In early Daoguang, large British ships lay at anchor year-round off Lintin and Lantau—depot ships where opium bound for Guangdong was unloaded before entering the port. Wholesale buyers in the provincial capital were called yaokou. Buyers agreed on price, paid aboard foreign ships and received receipts, then hired fast boats to depot ships to collect the cargo. These fast boats—'fast crabs'—were fully armed and sailed so fast naval patrols could not catch them. Opium flooded inland; prohibition only made the trade grow. Other goods were largely smuggled through depot ships as well. Sycee drain and customs evasion largely stemmed from this. Repeated orders to drive them off and seize smugglers changed nothing: depot ships still anchored and fast crabs still ran opium.

十八年，鴻臚卿黃爵滋言：「自煙土入中國，粵奸商句通巡海弁兵，運銀出洋，運土入口。查道光初年，歲漏銀數百萬；十四年以前，歲漏二千餘萬；近年歲漏三千餘萬。此外各海口合之亦數千萬。年復一年，伊於胡底。耗銀之多，由於販煙之盛。販煙之盛，由於食煙之眾。實力查禁，宜加重罪名。」上韙其言，特命林則徐為欽差大臣，赴粵查辦。明年，截獲躉船煙土二萬八百八十餘箱，焚之。時定禁煙章程，凡開設窯口及煙館，與興販吸食，無論華洋，均擬極刑。

In year 18, Chamberlain Huang Juezi memorialized that since opium entered China, Guangdong smugglers had colluded with coastal patrol troops to export silver and import opium. In early Daoguang, several million taels leaked out annually; before year 14, over twenty million; in recent years over thirty million. Other ports added tens of millions more. Year after year—where would it end? The silver drain stemmed from the flourishing opium trade. The trade flourished because smokers were so numerous. Strict enforcement required heavier penalties. The throne approved and specially appointed Lin Zexu imperial commissioner to investigate in Guangdong. The next year more than 20,880 chests of depot-ship opium were seized and burned. New prohibition rules fixed extreme penalties for yaokou and opium dens, dealing and smoking alike—Chinese and foreign.

咸豐七年，閩浙總督王懿德等，始有軍需緊要，暫時從權，量予抽捐之請。朝旨允行。八年，與法定約。向來洋藥不準通商，現稍寬其禁，聽商貿易。每百斤納稅銀三十兩，只在口銷售，離口即屬中國貨物，准華商運往內地，法商不得護送。嗣與各國定約皆如之。九年，上以洋藥未定稅前，地方官多有私收情弊，現既議定稅章，自應一律遵辦。上海為各商薈萃之區，尤宜及早奉行，不得以多報少，藉肥私囊。兩江總督何桂清請減輕洋藥稅，下廷議。尋議：「洋藥稅則，各省關均照辦，江蘇何得獨異？所徵稅銀，每三月報解，不準留支。至洋藥釐捐，與關稅有別，原定銀二十兩，毋庸再加十兩，惟不得以洋稅抵作釐捐。」允之。雲貴總督張亮基言滇省向無洋藥，上命先將所產土藥分別徵收稅釐，不得以洋藥混土藥。

In Xianfeng 7, Fujian-Zhejiang Governor-General Wang Yide and others first asked to levy temporary opium likin because military funds were urgently needed. The imperial order was approved. In year 8, a treaty was concluded with France. Foreign opium had been barred from trade; the ban was now slightly relaxed to allow merchant commerce. Duty was thirty taels per hundred catties; sales were confined to port—once goods left port they counted as Chinese cargo, which Chinese merchants might transport inland, but French merchants could not escort. Later treaties with other nations followed the same terms. In year 9 the throne noted that before opium duties were fixed, local officials had often collected privately; now that tariffs were set, all were to comply uniformly. Shanghai, where merchants converged, was to implement the rules promptly; underreporting collections to line private pockets was forbidden. Liangjiang Governor-General He Guiqing asked to reduce opium duties; the memorial went to court for deliberation. The court soon replied: "Opium tariffs apply at every provincial customs post—how can Jiangsu stand alone? Collected duty was to be reported and remitted every three months; retention was not permitted. Opium likin, distinct from customs duty, remained at the original twenty taels and was not to be raised by ten; opium customs duty could not be applied as likin. Approved. Yunnan-Guizhou Governor-General Zhang Liangji reported that Yunnan had no foreign opium; the throne ordered native opium taxed separately first and forbade conflating it with foreign opium.

十一年，上海新行洋藥稅章程，而普魯斯領事密迪樂以洋商既定進口稅，重徵華商，有礙洋商貿易。上曰：「洋商進口，華商出口，兩稅各不相礙。」不允其請。時稅務司赫德言：「洋藥抽稅，今昔情形不同，收稅愈重，則走漏愈甚。」上以其言可采，下所司酌議施行。

In year 11 Shanghai adopted new opium tax rules, but Prussian consul Medhurst argued that heavy levies on Chinese merchants, after foreign import duty was fixed, harmed foreign trade. The throne replied: "Foreign merchants pay on import and Chinese merchants on export—the two taxes do not conflict. His request was denied. Inspector General Hart argued that opium taxation had changed: the heavier the levy, the greater the smuggling. The throne found his argument sound and ordered the relevant offices to deliberate and implement.

光緒初元，廣東招商包收洋藥捐，年認交四十二萬元，五年限滿，每年遞增二萬元。二年，與英定約，洋藥入口，由官稽查，封存棧房或躉船，俟售賣時，照則納稅；並令購者輸納例稅，以防偷漏：其數由各省酌定。六年，廣東新商接辦洋藥捐，年認交九十萬元，仍五年為限。

At the start of Guangxu, Guangdong contracted merchants to collect opium levies, pledging 420,000 yuan a year for five years with an annual increase of 20,000 yuan. In year 2, under treaty with Britain, imported opium was to be inspected, sealed in warehouses or depot ships, and taxed on sale according to tariff; buyers were also to pay standard duty to prevent evasion, with amounts set by each province. In year 6, new Guangdong contractors took over the opium levy, pledging 900,000 yuan a year for another five years.

七年，大學士左宗棠言：「禁食鴉片，宜先增稅。洋藥百斤，擬徵稅釐百五十兩。土藥價低，准依洋藥推算。」上命將軍、督撫及海關監督各就情形妥議以聞。尋直隸總督李鴻章言：「洋藥既難驟禁，只可先加稅釐。煙價增，則吸者漸減，未始非徐禁示罰之意。惟釐稅太重，恐偷漏愈多，亦須通盤籌計。查洋藥由印度先到香港，然後分運各口，奸商即於該港私相授受。檢閱貿易總冊，同治十三年至光緒四年，到港洋藥，每年八萬四千至九萬六千餘箱，運銷各口有稅者，只六萬五千至七萬一千餘箱。五年到港十萬七千餘箱，運銷各口有稅者，只八萬六千餘箱，年計私銷二萬數千箱。加捐易辦，偷漏難防。擬于洋藥每百觔正稅三十兩外，加徵八十兩，統計釐稅百一十兩。土藥不論價之高下，每百觔徵四十兩。」帝用其議。又以洋藥來自英商，命出使大臣曾紀澤與英確商。至九年，始如前議定約，並在進口時輸納。

In year 7, Grand Secretary Zuo Zongtang argued: "To ban opium, taxes should be raised first. On foreign opium, 150 taels in combined duty and likin per hundred catties was proposed. Native opium, being cheaper, might be assessed by the foreign-opium formula. The throne ordered generals, governors, and customs superintendents to deliberate locally and report. Zhili Governor-General Li Hongzhang soon argued that foreign opium could not be banned at once and that duties and likin should be raised first. Higher prices would gradually reduce smokers—a gradual prohibition through penalty. But excessive likin would increase smuggling and required comprehensive planning. Foreign opium came from India to Hong Kong first, then to the ports; smugglers traded privately there. Trade registers from Tongzhi 13 to Guangxu 4 showed 84,000–96,000+ chests reaching Hong Kong each year, but only 65,000–71,000+ chests taxed at the ports. In year 5, 107,000+ chests reached Hong Kong but only 86,000+ were taxed at the ports—some 20,000+ chests smuggled annually. Raising levies was easy; stopping smuggling was hard. He proposed adding eighty taels to the thirty-tael regular duty per hundred catties, for 110 taels in combined likin and duty. Native opium, regardless of price, would pay forty taels per hundred catties. The emperor adopted his recommendation. Because foreign opium came from British merchants, Minister Plenipotentiary Zeng Jize was ordered to negotiate with Britain. Only in year 9 was a treaty concluded as proposed, with payment at import.

十年，定不分洋土藥，給華商行坐部票例。其行票每限十斤，斤捐銀二錢，經過關卡，另納稅釐。無票，貨沒官。其行店坐票，無論資本大小，年捐二十兩，換票一次。無票不得售賣。十一年，定洋藥入口，由官驗明封存，俟每箱百斤，完納正稅三十兩、釐金八十兩，方允出運。十三年，與葡定議，在澳門協助中國徵收運往各口之洋藥稅釐，一如英香港辦法。

In year 10, foreign and native opium alike required travel and shop permits for Chinese merchants. Travel permits covered ten catties each at two mace per catty; goods paid additional duty and likin at customs posts. Without a permit, goods were confiscated. Shop permits cost twenty taels a year regardless of capital and were renewed annually. Sales without a permit were forbidden. In year 11, imported opium was verified and sealed by officials; each hundred-catty chest paid thirty taels regular duty and eighty taels likin before transport was allowed. In year 13, Portugal agreed that Macao would assist China in collecting opium duty and likin on shipments to the ports, following the Hong Kong model.

二十八年，定洋藥稅釐並徵，仍照現行約章，嗣後應以釐金作為加稅。又定英商莫啡鴉之禁。其為醫藥用者，進口仍照則納稅，俟領海關專單，方准起岸，違者沒官。是年裁浙江洋藥釐金局，歸海關釐稅並徵。三十二年，德宗銳意圖強，命限十年將洋藥一律革除淨盡。又以鴉片為生民之害，禁吸尤必禁種，為清源辦法，務令遞年減種，統限十年將洋土藥盡絕根株。是年開廣西巡撫柯逢時缺，賞侍郎銜，督辦各省土藥統稅，設總局於湖北，各省並設分局。逾年，以洋土兩藥稅釐為歲入鉅款，既嚴行禁斷，應預籌的款以資抵補。初定莫啡鴉進口每兩徵稅三兩，至是以既准醫藥需用，減輕照百貨例，值百徵五。

In year 28, opium duty and likin were collected together under existing treaties; likin would thereafter serve as the additional tax. British morphine was also banned. Medical imports still paid duty per tariff but required a customs special receipt before landing; violators' goods were confiscated. That year Zhejiang's opium likin bureau was abolished and collection merged into customs duty and likin. In year 32, Emperor Guangxu, intent on national strengthening, ordered foreign opium abolished completely within ten years. Opium harmed the people; banning use required banning cultivation—a source-clearing policy of yearly reduction, with foreign and native opium eradicated within ten years. That year Ke Fengshi left the Guangxi governorship, was granted vice-minister rank to supervise native-opium unified tax nationwide, with headquarters in Hubei and branches in every province. The next year, with opium duty and likin a major revenue source, replacement funds were budgeted in advance for strict prohibition. Morphine import duty had initially been three taels per tael; now, since medical use was permitted, it was reduced to the general-goods rate of five percent ad valorem.

宣統二年，度支部奏言：「各省土藥減收，業將浙江、福建、江蘇、安徽、山東、山西土藥統稅分局先後裁撤。其兩湖、陝、甘、兩粵，略有收數，自應及時收束。惟稅局之應否裁撤，以有無稅項為斷，而統稅之應否停徵，以有無產土為衡。」於是分遣司員，派赴各省調查。明年，又奏言：「現在擬裁土藥統稅分局，尚未據各省議定辦法，派員接收。而洋藥進口，已與英定約，稅釐並徵，每百兩增收二百五十兩，土藥亦須同時比例加稅。查土藥價值不及洋藥三分之二。以徵為禁，稅則無妨略重，即照洋藥稅推算，定土藥百斤加徵二百三十兩。凡未禁運及本產本銷地方，即按新章徵收。」從之。時與英議定，禁煙遞減，已滿三年，如於未滿之七年期內，土藥禁絕，則洋藥亦禁進口。以洋藥加稅實行，停止各項捐收。

In Xuantong 2, the Board of Revenue reported that native-opium receipts had fallen and unified-tax branches in Zhejiang, Fujian, Jiangsu, Anhui, Shandong, and Shanxi had been abolished one after another. Hunan-Hubei, Shaanxi-Gansu, and the two Guangs still had modest receipts and should be wound up promptly. Whether tax bureaus should close depended on remaining tax items; whether unified tax should cease depended on remaining local production. Department secretaries were then dispatched to investigate in each province. The next year the Board again reported that native-opium unified-tax branches were to be abolished but provinces had not yet decided methods or assigned receiving officers. Meanwhile, under treaty with Britain, imported opium paid combined duty and likin with an additional 250 taels per hundred taels; native opium must be taxed proportionally at the same time. Native opium was worth less than two-thirds of foreign opium. Tax as prohibition could be somewhat heavy; by the foreign-opium formula, native opium was fixed at an additional 230 taels per hundred catties. Where transport was not yet banned and goods were locally produced and sold, the new rates applied. Approved. Under agreement with Britain on gradual prohibition, after the three-year period, if native opium was eradicated within the remaining seven years, foreign opium imports would also be banned. With the foreign-opium tax increase in effect, all supplementary levies were stopped.

會計順治初，既除明季三餉，南服諸省尚未底定，歲入本少，而頻年用兵，經營四方，供億不貲，歲出尤鉅。至九年，海宇粗定，歲入則地丁等款徵銀二千一百二十六萬兩有奇，鹽課徵銀二百一十二萬兩有奇，關稅等銀一百餘萬兩，米、麥、豆之徵本色者五百六十二萬石有奇。歲出則諸路兵餉需千三百餘萬兩，王公官俸各費需二百餘萬兩，各省留支驛站等款三百餘萬兩。其後兵餉增至二千四百萬兩，地丁亦至二千五百餘萬兩。

Accounting. Early in Shunzhi, after abolishing the Ming three surcharges, the south was not yet settled and revenue was already thin; constant warfare and campaigns across the realm left supplies insufficient and expenditure especially heavy. By year 9 the realm was roughly settled: land tax and related items brought 21.26 million+ taels; salt 2.12 million+; customs 1 million+; and rice, wheat, and beans in kind 5.62 million+ shi. Expenditure ran to 13 million+ taels for military pay on all routes, 2 million+ for princes' and officials' salaries and related costs, and 3 million+ retained by provinces for courier stations and the like. Later military pay rose to 24 million taels and land tax to 25 million+.

康熙之初，三籓叛逆，歲入地丁等款，自二千六百餘萬減至二千一百餘萬。二十一年，三籓削平，歲入地丁等銀復至二千六百三十四萬兩有奇，鹽課銀亦至二百七十六萬兩有奇，關稅等銀二百餘萬兩，米、麥、豆之徵本色者為六百三十四萬石有奇。雍正初年，整理度支，收入頗增。

Early in Kangxi, the Three Feudatories rebelled and land-tax revenue fell from 26 million+ to 21 million+ taels. In year 21, with the Three Feudatories suppressed, land tax recovered to 26.34 million+ taels; salt to 2.76 million+; customs to 2 million+; and grain in kind to 6.34 million+ shi. Early in Yongzheng, financial reorganization notably increased revenue.

至乾隆三十一年，歲入地丁為二千九百九十一萬兩有奇，耗羨為三百萬兩有奇，鹽課為五百七十四萬兩有奇，關稅為五百四十餘萬兩有奇，蘆課、魚課為十四萬兩有奇，茶課為七萬兩有奇，落地、雜稅為八十五萬兩有奇，契稅為十九萬兩有奇，牙、當等稅為十六萬兩有奇，礦課有定額者八萬兩有奇，常例捐輸三百餘萬，是為歲入四千數百餘萬之大數，而外銷之生息、攤捐諸款不與焉。

By Qianlong 31, revenue totaled over 40 million taels: land tax 29.91 million+; meltage 3 million+; salt 5.74 million+; customs 5.4 million+; reed and fish taxes 140,000+; tea 70,000+; landing and miscellany 850,000+; deed tax 190,000+; broker and pawn taxes 160,000+; fixed mining quotas 80,000+; and regular donations 3 million+—excluding external disbursements such as interest and apportioned levies.

歲出為滿、漢兵餉一千七百餘萬兩，王公百官俸九十餘萬兩，外籓王公俸十二萬兩有奇，文職養廉三百四十七萬兩有奇，武職養廉八十萬兩有奇，京官各衙門公費飯食十四萬兩有奇，內務府、工部、太常寺、光祿寺、理籓院祭祀、賓客備用銀五十六萬兩，採辦顏料、木、銅、布銀十二萬兩有奇，織造銀十四萬兩有奇，寶泉、寶源局工料銀十萬兩有奇，京師各衙門胥役工食銀八萬兩有奇，京師官牧馬牛羊象芻秣銀八萬兩有奇，東河、南河歲修銀三百八十餘萬兩，各省留支驛站、祭祀、儀憲、官俸役食、科場廩膳等銀六百餘萬兩，歲不全支，更定漕船歲約需銀一百二十萬兩，是為歲出三千數百餘萬之大數，而宗室年俸津貼、漕運旗丁諸費之無定額者，各省之外銷者不與焉。

Expenditure totaled over 30 million taels: Manchu and Han military pay 17 million+; princes' and officials' salaries 900,000+; outer vassal stipends 120,000+; civil integrity allowances 3.47 million+; military integrity allowances 800,000+; capital offices' public expenses 140,000+; sacrificial and guest reserves for the Imperial Household, Works, Sacrifices, Entertainments, and Colonial Affairs 560,000; procurement 120,000+; weaving 140,000+; mint materials 100,000+; clerks' wages 80,000+; official herds' fodder 80,000+; Yellow River repairs 3.8 million+; provincial retained funds 6 million+; and grain transport about 1.2 million—excluding unfixed items such as clan stipends, transport banner costs, and provincial external disbursements.

自是至道光之季，軍需、河工、賑務、賠款之用，及歷次事例之開，鹽商等報效修河工料之攤徵，凡為不時之入與供不時之出者，為數均鉅。然例定之歲入歲出，仍守乾隆之舊。是以乾隆五十六年，歲入銀四千三百五十九萬兩，歲出銀三千一百七十七萬兩。嘉慶十七年，歲入銀四千十三萬兩，歲出銀三千五百十萬兩。道光二十二年，歲入銀三千七百十四萬兩，歲出銀三千一百五十萬兩，均有奇。咸豐初年，粵匪驟起，捻、回繼之，國用大絀。迄於同治，歲入之項，轉以釐金洋稅大宗，歲出之項，又以善後籌防為鉅款。

From then until late Daoguang, military needs, river works, famine relief, indemnities, successive extraordinary precedents, and salt merchants' contributions and apportioned river-repair levies—all extraordinary revenue and spending—were substantial. Yet statutory annual revenue and expenditure still followed Qianlong's old figures. Thus in Qianlong 56, revenue was 43.59 million taels and expenditure 31.77 million. In Jiaqing 17, revenue was 40.13 million taels and expenditure 35.10 million. In Daoguang 22, revenue was 37.14 million taels and expenditure 31.50 million, both with fractional amounts. Early in Xianfeng, the Taiping rebellion erupted, followed by Nian and Muslim uprisings, and state finances were severely strained. By Tongzhi, likin and foreign customs had become the main revenue, and postwar recovery and defense the main expenditure.

光緒五年八月，翰林院侍讀王先謙奏：「舊入之款，如地丁雜稅、鹽務雜款等，共四千萬，今止入二千七八百萬。新入之款，如洋稅一千二百萬，鹽釐三百萬。舊出款，如兵餉、河工、京餉、各省留支四千萬，今止支二千四五百萬。新有出款，如西征、津防兩軍約一千萬，各省防軍約一千萬。」

In the eighth month of Guangxu 5, Hanlin reader Wang Xianqian reported: "Old revenue—land tax, miscellaneous taxes, salt items—had totaled 40 million; now only 27–28 million was collected. New revenue included 12 million in foreign customs and 3 million in salt likin. Old expenditure—military pay, river works, capital funds, provincial retention—had totaled 40 million; now only 24–25 million was spent. New spending included about 10 million for the Western Expedition and Tianjin defense armies and about 10 million for provincial defense forces."

十七年，戶部奏更定歲出歲入，以光緒七年一年歲出入詳細冊底為據。言：「臣部為錢糧總匯之區，從前出入均有定額。入款不過地丁、關稅、鹽課、耗羨數端，出款不過京餉、兵餉、存留、協撥數事，最為簡括。乃自軍興以來，出入難依定制。入款如扣成、減平、提解、退回等項，皆系入自出款之中。出款如撥補、籌還、移解、留備等項，又皆出歸入款之內。匯核良非易易。此次所辦冊籍，以地丁、雜賦、地租、糧折、漕折、漕項、耗羨、鹽課、常稅、生息等十項為常例徵收，以釐金、洋稅、新關稅、按糧津貼等四項為新增徵收，以續完、捐輸、完繳、節扣等四項為本年收款。除去蠲緩未完各數，通計實入共收銀八千二百三十四萬九千一百九十八兩，是為銀收。以陵寢供應、交進銀、祭祀、儀憲、俸食、科場、餉乾、驛站、廩膳、賞恤、修繕、河工、採辦、辦漕、織造、公廉、雜支等十七項為常例開支，以營勇餉需、關局、洋款、還借息款等四項為新增開支，以補發舊欠，豫行支給兩項為補支豫支，以批解在京各衙門銀兩一項為批解支款。除去欠發未報各數，通計實出共支銀七千八百十七萬一千四百五十一兩，是為銀支。原奏並及錢收、糧收、錢支、糧支，實為明覈。今按十七年歲入歲出之籍，入項為地丁二千三百六十六萬六千九百一十一兩，雜賦二百八十一萬有一百四十四兩，租息十四萬一千六百七十二兩，糧折四百二十六萬二千九百二十八兩，耗羨三百萬四千八百八十七兩，鹽課七百四十二萬七千六百有五兩，常稅二百五十五萬八千四百一十兩，釐金一千六百三十一萬六千八百二十一兩，洋稅一千八百二十萬六千七百七十七兩，節扣二百九十六萬四千九百四十四兩，續完七百十二萬八千七百四十四兩，捐繳一百八十七萬五千五百七十六兩，均有奇。統為歲入八千九百六十八萬四千八百兩有奇。出項為陵寢供應等款十三萬五百五十九兩，交進十八萬兩，祭祀三十三萬六千七百三十三兩，儀憲七萬四千八百七十九兩，俸食三百八十四萬一千四百二十四兩，科場十萬五千二百七十兩，餉乾二千三十五萬六千一百五十九兩，驛站一百七十三萬四千七百有九兩，廩膳十一萬二千有二十九兩，賞恤五十二萬五千二百十六兩，修繕二百二十萬九千七百四十八兩，採辦四百有三萬三千九百有三兩，織造一百有三萬四千九百十五兩，公廉四百五十七萬五千七百八十三兩，雜支三十萬三千二百七十八兩，勇餉一千八百二十六萬八千三百十三兩，關局經費三百十四萬四千六百十六兩，洋款三百八十六萬一千五十一兩，補支一千二百七十七萬五千五百二十五兩，豫支一百七十四萬二千七十三兩，解京各衙門飯食經費各項支款三百四十七萬二千五百三十三兩。統為歲出七千九百三十五萬五千二百四十一兩。」

In year 17 the Board of Revenue revised annual revenue and expenditure based on the detailed Guangxu 7 register. It stated: "As the general clearinghouse for revenue and grain, the ministry formerly had fixed quotas for both income and outlay. Revenue comprised land tax, customs, salt, and meltage; expenditure comprised capital funds, military pay, retention, and cooperative transfers—the simplest arrangement. Since the wars began, income and outlay could no longer follow fixed regulations. Revenue items such as percentage deductions, reduced scale, transfer remittances, and returns were all drawn from within expenditure. Expenditure items such as supplemental allocations, repayments, transfer remittances, and reserves were all drawn from within revenue. Consolidated audit was truly difficult. The register classified ten items—land tax, miscellaneous levies, land rent, grain conversion, transport conversion, transport items, meltage, salt, regular customs, and interest—as regular collection; four items—likin, foreign customs, new customs, and grain subsidies—as new collection; and four items—continued completion, donations, full payment, and savings deductions—as current-year receipts. Excluding remissions, deferrals, and arrears, actual receipts totaled 82,349,198 taels in silver revenue. Seventeen items—tomb supplies, tribute silver, sacrifices, ceremonial, salaries, examinations, military rations, courier stations, examination rations, rewards, repairs, river works, procurement, grain transport, weaving, integrity allowances, and miscellany—were regular expenditure; four items—militia pay, customs bureaus, foreign loans, and interest repayment—were new expenditure; back payment and advance disbursement were supplemental; and remittance to capital offices was a separate category. Excluding unpaid and unreported amounts, actual disbursement totaled 78,171,451 taels in silver expenditure. The original memorial also covered cash and grain revenue and expenditure—a truly clear accounting. The year 17 register showed revenue of: land tax 23,666,911 taels; miscellaneous levies 2,811,144; rent interest 141,672; grain conversion 4,262,928; meltage 3,004,887; salt 7,427,605; regular customs 2,558,410; likin 16,316,821; foreign customs 18,206,777; savings deductions 2,964,944; continued completion 7,128,744; and donation payments 1,875,576—all with fractional amounts. Total annual revenue came to 89,684,800+ taels. Expenditure included tomb supplies 130,559 taels; tribute 180,000; sacrifices 336,733; ceremonial 74,879; salaries 3.84 million; examinations 105,270; military rations 20.36 million; courier stations 1.73 million; examination rations 112,029; rewards 525,216; repairs 2.21 million; procurement 4.03 million; weaving 1.03 million; integrity allowances 4.58 million; miscellany 303,278; militia pay 18.27 million; customs expenses 3.14 million; foreign loans 3.86 million; supplemental pay 12.78 million; advances 1.74 million; and capital office remittances 3.47 million. Total annual expenditure came to 79,355,241 taels."

再三年為甲午，朝鮮役起，軍用浩繁，息借洋款、商款。及和議既定，又借俄、法、英、德之款付日本賠款，增攤各省關銀一千二百萬兩，益以滙豐、克薩、華商各款本息，及新增宋慶等軍餉，共八百萬。蓋歲出之增於前者二千萬。迨於庚子，復釀兵禍。辛丑約成，遂有四萬五千萬之鉅，派之各省者一千八百萬兩有奇。二十九年，以練新軍，復攤各省練兵經費，而各省以創練新軍，辦巡警教育，又有就地自籌之款。奉天一省警費至三百餘萬兩。湖北一省撥提地丁錢價充學費者六十萬兩。捐例停於二十七年，以練兵復開，至三十二年復停。

Three years later, in the Jiawu year, the Korea war erupted; military costs soared and foreign and merchant loans were taken at interest. After peace, loans from Russia, France, Britain, and Germany paid Japan's indemnity; 12 million taels in customs silver was apportioned to the provinces, plus HSBC, Chartered, and Chinese merchant loan principal and interest and new pay for Song Qing's forces—8 million in all. Annual expenditure rose by 20 million over the previous level. By the Gengzi year, war broke out again. The Xinchou treaty fixed indemnity at 450 million, with 18 million+ taels apportioned to the provinces. In year 29, drill expenses for new armies were again apportioned to the provinces, which also raised local funds for new armies, police, and education. Fengtian alone spent over 3 million taels on police. Hubei alone allocated 600,000 taels from land-tax cash conversion for school fees. Sale of offices stopped in year 27, reopened for army drill, and stopped again in year 32.

庚子以後新增之徵收者，大端為糧捐，如按糧加捐、規復徵收丁漕錢價、規復差徭、加收耗羨之類；鹽捐如鹽斤加價、鹽引加課、土鹽加稅、行鹽口捐之類；官捐如官員報效、酌提丁漕盈餘、酌提優缺盈餘之類；加釐加稅如菸酒土藥之加釐稅、百貨稅之改統捐、稅契加徵之類；雜捐如彩票捐、房鋪捐、漁戶捐、樂戶捐之類；節省如裁節綠營俸餉、節省河工經費、核扣驛站經費、節省各署局經費之類；實業如鐵路、電局、郵政收入，及銀行、銀銅元局、官辦工廠商局餘利之類。出款自賠款、練兵費、學、警、司法諸費外，各官署新增費亦為大端。

New collections after Gengzi were chiefly grain levies—grain surcharges, restored grain-transport cash conversion, restored corvée, and additional meltage; salt levies such as price increases, certificate surcharges, native-salt taxes, and transit checkpoint levies; official contributions such as voluntary payments by officials and discretionary extractions from grain-transport and lucrative-post surpluses; increased likin and taxes such as surcharges on tobacco, wine, and native opium, unified general-goods levies, and deed-tax surcharges; miscellaneous levies such as lottery, shop-house, fishing-household, and entertainment-household taxes; economies such as cutting Green Standard pay, river-work costs, courier-station expenses, and various office budgets; industrial revenue from railways, telegraph, post, and profits from banks, mints, and government-run factories and commercial bureaus. Beyond indemnities, drill costs, and education, police, and judicial spending, newly added office expenses were also major.

宣統二年，度支部奏試辦宣統三年預算，歲入為類八：曰田賦，經常四千六百十六萬四千七百有九兩，臨時一百九十三萬六千六百三十六兩，皆有奇。曰鹽茶課稅，經常四千六百三十一萬二千三百五十五兩。曰洋關稅，經常三千五百十三萬九千九百十七兩。曰常關稅，經常六百九十九萬一千一百四十五兩，臨時八千五百二十四兩。曰正雜各稅，經常二千六百十六萬三千八百四十二兩。曰釐捐，經常四千三百十八萬七千九百七兩。曰官業收入，經常四千六百六十萬八百九十九兩。曰雜收入，經常一千九百十九萬四千一百有一兩，臨時一千六百有五萬六百四十八兩。附列者為類二：曰捐輸，五百六十五萬二千三百三十三兩。曰公債，三百五十六萬兩。皆臨時歲入。歲出為類十八：曰行政，經常二千六百六萬九千六百六十六兩，臨時一百二十五萬八千一百八十四兩。曰交涉，經常三百三十七萬五千一百有三十兩，臨時六十二萬六千一百七十七兩。曰民政，經常四百四十一萬六千三百三十八兩，臨時一百三十二萬四千五百三十一兩。曰財政，經常一千七百九十萬三千五百四十五兩，臨時二百八十七萬七千九百有四兩。曰洋關經費，經常五百七十四萬八千二百三十七兩，臨時九千一百六十三兩。曰常關經費，經常一百四十六萬三千三百三十二兩。曰典禮，經常七十四萬五千七百五十九兩，臨時五萬四千有三十七兩。曰教育，經常二百五十五萬三千四百十六兩，臨時一百四萬一千八百九十二兩。曰司法，經常六百六十一萬六千五百七十九兩，臨時二十一萬八千七百四十六兩。曰軍政，經常八千三百四十九萬八千一百十一兩，臨時一千四百萬有五百四十六兩。曰實業，經常一百六十萬三千八百三十五兩。曰交通，經常四千七百二十二萬一千八百四十一兩，臨時七百有八十萬四千九百有八兩。曰工程，經常二百四十九萬三千二四百兩，臨時二百有二萬二千有六十四兩。曰官業支出，經常五百六十萬四百三十五兩。曰各省應解賠款、洋款，三千九百有十二萬九百二十二兩。曰洋關應解賠款、洋款，一千一百二十六萬三千五百四十七兩。曰常關應解賠款、洋款，一百二十五萬六千四百九十兩。曰邊防經費，一百二十三萬九千九百有八兩。附列者為類一：曰歸還公債，四百七十七萬二千六百十三兩。統為歲入二萬九千六百九十六萬二千七百兩有奇。歲出三萬三千八百六十五萬兩有奇。十二月，資政院覈覆，於歲入有增加，於歲出有減削。次年即值變更國體，故有預算而無決算。蓋自光緒三十三年，度支部即奏准令京師各衙署及各省實報歲入歲出，又於各省設財政監理官以督之。凡昔日外銷之款項，與夫雜捐陋規之類，及新定之教育、司法、實業、軍政、外債諸費，皆列於簿書期會，故較順治、康熙之出入多至十倍。茲錄之以見一代財政之盈虧焉。

In Xuantong 2, the Board of Revenue trial-ran the Xuantong 3 budget with eight revenue categories: land tax, regular 46.16 million+ taels and temporary 1.94 million, both with fractional amounts. Salt and tea duties: regular 46.31 million taels. Maritime customs: regular 35.14 million taels. Regular customs: regular 6.99 million taels and temporary 8,524. Regular and miscellaneous taxes: regular 26.16 million taels. Likin: regular 43.19 million taels. Government enterprise income: regular 46.60 million taels. Miscellaneous income: regular 19.19 million taels and temporary 16.05 million. Two attached categories: donations, 5.65 million taels. Public bonds: 3.56 million taels. All were temporary revenue. Expenditure had eighteen categories: administration, regular 26.07 million taels and temporary 1.26 million. Foreign affairs: regular 3.38 million taels and temporary 626,177. Civil administration: regular 4.42 million taels and temporary 1.32 million. Finance: regular 17.90 million taels and temporary 2.88 million. Maritime customs expenses: regular 5.75 million taels and temporary 9,163. Regular customs expenses: regular 1.46 million taels. Rites and ceremonies: regular 745,759 taels and temporary 54,037. Education: regular 2.55 million taels and temporary 1.04 million. Judicial affairs: regular 6.62 million taels and temporary 218,746. Military administration: regular 83.50 million taels and temporary 14.01 million. Industry: regular 1.60 million taels. Transport: regular 47.22 million taels and temporary 7.80 million. Engineering works: regular 2.49 million taels and temporary 2.02 million. Government enterprise expenditure: regular 5.60 million taels. Provincial indemnity and foreign-loan remittances: 39.12 million taels. Maritime customs indemnity and foreign-loan remittances: 11.26 million taels. Regular customs indemnity and foreign-loan remittances: 1.26 million taels. Border defense expenses: 1.24 million taels. One attached category: public bond repayment, 4.77 million taels. Total annual revenue came to 296.96 million+ taels. Annual expenditure totaled 338.65 million+ taels. In December the Advisory Council reviewed the budget, increasing revenue and cutting expenditure. The next year brought regime change, so there was a budget but no final accounts. From Guangxu 33 the Board ordered capital offices and provinces to report actual revenue and expenditure and placed fiscal supervisors in each province to oversee compliance. Former external disbursements, miscellaneous levies and abusive customs, and new education, judicial, industrial, military, and foreign-debt costs were all entered in ledgers on schedule—making revenue and expenditure up to ten times Shunzhi and Kangxi levels. These figures are recorded here to show an era's fiscal balance.

其軍需、河工、賑務、賠款之鉅者，乾隆初次金川之役，二千餘萬兩。准回之役，三千三百餘萬兩。緬甸之役，九百餘萬兩。二次金川之役，七千餘萬兩。廓爾喀之役，一千有五十二萬兩。台灣之役，八百餘萬兩。嘉慶川、湖、陝教匪之役，二萬萬兩。紅苗之役，湖南一省請銷一千有九十萬。洋匪之役，廣東一省請銷三百萬兩。道光初次回疆之役，一千一百餘萬兩。二次回疆之役，七百三十萬兩。英人之役，一千數百萬兩。咸豐初年粵匪之役，二千七百萬，其後江南大營月需五十萬兩，徽寧防營月需三十萬兩，則一年亦千萬。湖北供東征之需者，歲四百餘萬，湖南亦不貲。而北路及西南各省用兵之費不與焉。同治中，曾國籓奏湘軍四案、五案，合之剿捻軍需，共請銷三千餘萬兩。李鴻章奏蘇滬一案、二案，合之淮軍西征兩案，共請銷一千七百餘萬兩。左宗棠奏西征兩案，共請銷四千八百二十餘萬兩。此外若福建援浙軍需，合之本省及台灣軍需，截至三年六月，已逾六百萬兩。四川、湖南援黔軍需，歲約四百萬兩，積五年二千萬兩。雲南自同治二年至同治十二年，請銷軍需一千四百六十餘萬兩。而甘肅官紳商民集捐銀糧供軍需者，五千餘萬兩，再加各省廣中額學額計之，當不下數萬萬。光緒中，惟中法之役用三千餘萬兩。若西征之餉，海防之餉，則已入年例歲出，不複列。

Major military, river-work, famine relief, and indemnity costs included Qianlong's first Jinchuan campaign at 20 million+ taels. The Dzungar campaign: 33 million+ taels. The Burma campaign: 9 million+ taels. The second Jinchuan campaign: 70 million+ taels. The Gurkha campaign: 10.52 million taels. The Taiwan campaign: 8 million+ taels. The Jiaqing White Lotus campaigns in Sichuan, Huguang, and Shaanxi: 200 million taels. The Red Miao campaign: Hunan alone requested write-off of 10.9 million taels. The foreign-pirate campaign: Guangdong alone requested write-off of 3 million taels. Daoguang's first Western Regions campaign: 11 million+ taels. The second Western Regions campaign: 7.3 million taels. The Opium War: over 10 million taels. Early Xianfeng Taiping costs reached 27 million; thereafter the Jiangnan Grand Camp needed 500,000 taels a month and the Huining defense camp 300,000—10 million a year. Hubei supplied over 4 million taels a year for the Eastern Expedition; Hunan's costs were also immense. This excludes campaigns on the northern route and in the southwest. During Tongzhi, Zeng Guofan reported on the Hunan Army's fourth and fifth accounts; with Nian suppression costs, total write-off requested exceeded 30 million taels. Li Hongzhang reported on the first and second Suzhou-Shanghai accounts and the two Huai Army Western Expedition accounts, requesting write-off of 17 million+ taels. Zuo Zongtang reported on the two Western Expedition accounts, requesting write-off of 48.2 million+ taels. Fujian's aid to Zhejiang plus Fujian and Taiwan military costs had exceeded 6 million taels by the sixth month of year 3. Sichuan and Hunan aid to Guizhou cost about 4 million taels a year, totaling 20 million over five years. Yunnan requested write-off of 14.6 million+ taels in military costs from Tongzhi 2 to Tongzhi 12. Gansu officials, gentry, merchants, and people donated over 50 million taels in silver and grain for military needs; with provincial and central school quotas added, the total surely exceeded hundreds of millions. During Guangxu, only the Sino-French War cost 30 million+ taels. Western Expedition and coastal defense pay were already in regular annual expenditure and are not listed again.

河工，自康熙中即趨重南河。十六年大修之工，用銀二百五十萬兩。原估六百萬兩，迨蕭家渡之工，用銀一百二十萬兩。自乾隆十八年，以南河高郵、邵伯、車邏壩之決，撥銀二百萬兩。四十四年，儀封決河之塞，撥銀五百六十萬兩。四十七年，蘭陽決河之塞，自例需工料外，加價至九百四十五萬三千兩。浙江海塘之修，則撥銀六百餘萬兩。荊州江堤之修，則撥銀二百萬兩。大率興一次大工，多者千餘萬，少亦數百萬。嘉慶中，如衡工加價至七百三十萬兩。十年至十五年，南河年例歲修搶修及另案專案各工，共用銀四千有九十九萬兩，而馬家港大工不與。二十年睢工之成，加價至三百餘萬兩。道光中，東河、南河於年例歲修外，另案工程，東河率撥一百五十餘萬兩，南河率撥二百七十餘萬兩。逾十年則四千餘萬。六年，撥南河王營開壩及堰、盱大堤銀，合為五百一十七萬兩。二十一年，東河祥工撥銀五百五十萬兩。二十二年，南河揚工撥六百萬兩。二十三年，東河牟工撥五百十八萬兩，後又有加。咸豐初，豐工亦撥四百萬兩以上。同治中，山東有侯工、賈庄各工，用款二百餘萬兩。光緒十三年，河南鄭州大工，請撥一千二百萬兩。其後山東時有河溢，然用款不及道光之什一。

River works—from the Kangxi reign onward emphasis shifted to the South River. Major repairs in year 16 cost 2.5 million taels. The original estimate was 6 million taels; the Xiaojiadu project alone cost 1.2 million. From Qianlong 18, breaches at Gaoyou, Shaobo, and Cheluo Dam on the South River drew an allocation of 2 million taels. In year 44, sealing the Yifeng breach cost 5.6 million taels. In year 47, sealing the Lanyang breach, with price increases beyond regular materials, totaled 9.453 million taels. Repair of Zhejiang sea dikes allocated over 6 million taels. Repair of Jingzhou river dikes allocated 2 million taels. A major project typically cost over 10 million taels at most and several million at least. During Jiaqing, the Heng project with price increases reached 7.3 million taels. From year 10 to 15, South River regular repairs, emergency repairs, and special projects totaled 40.99 million taels, excluding the Majiagang major project. The Sui project completed in year 20 cost over 3 million taels with price increases. During Daoguang, beyond regular annual repairs, separate East River projects typically drew 1.5 million+ taels and South River projects 2.7 million+. Over ten years that totaled over 40 million taels. In year 6, the South River Wangying sluice opening, dams, and Xuyi major dikes totaled 5.17 million taels. In year 21, the East River Xiang project allocated 5.5 million taels. In year 22, the South River Yang project allocated 6 million taels. In year 23, the East River Mou project allocated 5.18 million taels, with further additions later. Early in Xianfeng, the Feng project also drew over 4 million taels. During Tongzhi, Shandong's Hou and Jiazhuang projects cost over 2 million taels. In Guangxu 13, Henan's major Zhengzhou project requested 12 million taels. Shandong still had river overflows, but spending fell to less than a tenth of Daoguang levels.

賑務，康熙中，賑陝西之災，用銀至五百餘萬兩。乾隆七年，江蘇、安徽夏秋大水，撫恤、正賑、加賑，江蘇給被災軍民等米共一百五十六萬石有奇，銀五百五萬兩有奇。安徽給被災軍民等米八十三萬石有奇，銀二百三十三萬兩有奇。十八年，以高郵運河之決，撥米穀一百十萬石，銀四百萬兩，賑江蘇災，此其最鉅者。其後直隸、山東、江蘇、河南、湖北、甘肅諸省之災，發帑截漕及資於捐輸者，不可勝舉。嘉慶初，山東曹、單等縣災，賑銀米合計三四百萬兩。六年，以直隸水災，撥賑銀一百萬兩，截漕米六十萬石。江蘇、安徽、山東、河南諸省之因災賑恤者，節次糜帑，均不下數十百萬。資於捐輸者，如十九年江蘇、安徽之災，至二三百萬兩。道光十一年，撥江蘇賑需銀一百餘萬兩。二十七年，賑河南災銀一百餘萬兩。二十八年，賑河北災銀一百三十八萬兩。二十九年，撥江蘇等四省賑災銀一百萬兩。而安徽、浙江之截留辦賑者，皆近百萬，江蘇一省則一百四十餘萬，此外尚多，而官紳商民捐輸者尚不與。光緒初，山西、河南、陝西之災，撥帑截漕為數均鉅，合官賑、義賑及捐輸等銀，不下千數百萬兩。鄭州河決，賑需河南用銀二百五十餘萬兩。時各省有水旱之災，輒請開賑捐。直隸自十六年之水至二十一年海嘯之災，用銀七百餘萬兩。山東自十一年後，頻年河溢，至二十五年，用銀七百餘萬兩。江蘇自十五年之水至二十四年淮、徐、海之災，用銀五百餘萬兩。二十七年秦、晉之災，則開實官捐以濟之，為數至七百六十萬兩有奇。

Famine relief: during Kangxi, Shaanxi disaster relief cost over 5 million taels. In Qianlong 7, after summer-autumn floods in Jiangsu and Anhui, Jiangsu provided comfort, regular, and supplementary relief totaling 1.56 million+ shi of grain and 5.05 million+ taels to affected soldiers and civilians. Anhui provided 830,000+ shi of grain and 2.33 million+ taels to affected soldiers and civilians. In year 18, the Gaoyou Grand Canal breach drew 1.1 million shi of grain and 4 million taels for Jiangsu relief—the largest such case. Later disasters in Zhili, Shandong, Jiangsu, Henan, Hubei, Gansu, and other provinces drew treasury funds, diverted grain transport, and donations too numerous to list. Early in Jiaqing, disasters in Shandong's Cao, Shan, and other counties cost 3–4 million taels in combined silver and grain relief. In year 6, Zhili's flood drew 1 million taels in relief silver and 600,000 shi of diverted transport grain. Disaster relief in Jiangsu, Anhui, Shandong, Henan, and other provinces, round after round, each cost tens of millions. Donations alone, as in the year 19 Jiangsu and Anhui disaster, reached 2–3 million taels. In Daoguang 11, over 1 million taels was allocated for Jiangsu relief. In year 27, over 1 million taels went to Henan disaster relief. In year 28, 1.38 million taels went to Hebei disaster relief. In year 29, 1 million taels was allocated for disaster relief in Jiangsu and three other provinces. Anhui and Zhejiang each diverted nearly 1 million for relief; Jiangsu alone over 1.4 million—and that excludes further amounts and donations from officials, gentry, merchants, and the public. Early in Guangxu, Shanxi, Henan, and Shaanxi disasters drew huge treasury funds and diverted transport grain; official relief, charitable relief, and donations together exceeded 10 million taels. The Zhengzhou breach cost Henan over 2.5 million taels in relief. Provinces facing flood or drought routinely requested disaster-relief donation sales. Zhili spent over 7 million taels from the year 16 flood through the year 21 tsunami. From year 11 onward Shandong suffered frequent river overflows; by year 25 it had spent over 7 million taels. Jiangsu spent over 5 million taels from the year 15 flood through the year 24 disasters in Huai, Xu, and Hai. The year 27 Shaanxi and Shanxi disasters were funded by real-office donation sales totaling 7.6 million+ taels.

賠款，始於道光壬寅江寧之約，二千一百萬兩。咸豐庚申之約，一千六百萬兩。光緒辛巳伊犁之約，六百餘萬兩。乙未中日之約，並遼南歸地，二萬三千萬兩。至辛丑公約，賠款四萬五千萬兩而極。以息金計之，實九萬萬餘兩。

Indemnities began with the Daoguang Renyin Jiangning treaty at 21 million taels. The Xianfeng Gengshen treaty: 16 million taels. The Guangxu Xinsi Ili treaty: over 6 million taels. The Yiwei Sino-Japanese treaty, including return of southern Liaodong, fixed indemnity at 230 million taels. The Xinchou protocol peaked at 450 million taels in indemnity. With interest included, the actual total exceeded 900 million taels.

清代田賦徵糧之數，乾隆三十一年，為八百三十一萬七千七百石有奇。江蘇、安徽、山東、河南、浙江、江西、湖北、湖南八省，自歲漕京師外，留充本省經費。直隸、奉天、山西、陝西、甘肅、福建、四川、廣東、廣西、雲南、貴州則全充本省經費。光緒十年，新疆改行省，歲徵糧二十七萬一千石有奇，亦全充本省經費。吉林、黑龍江之徵米者亦如之。各省駐防旗營官兵、綠營兵丁皆支月米。凡留充本省經費者，大率供旗綠營月支米豆之需，有餘則報糶易銀候撥雲。

Qing land-tax grain collection in Qianlong 31 totaled 8,317,700+ shi. Jiangsu, Anhui, Shandong, Henan, Zhejiang, Jiangxi, Hubei, and Hunan retained grain for provincial expenses beyond annual transport to the capital. Zhili, Fengtian, Shanxi, Shaanxi, Gansu, Fujian, Sichuan, Guangdong, Guangxi, Yunnan, and Guizhou used all grain for provincial expenses. In Guangxu 10, when Xinjiang became a regular province, its 271,000+ shi annual grain collection also funded provincial expenses entirely. Jilin and Heilongjiang grain collection followed the same pattern. Garrison banner troops and Green Standard soldiers in every province received monthly grain rations. Retained grain mostly supplied monthly rations for banner and Green Standard troops; surplus was sold for silver pending allocation.

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