Volume 183 Treatises 136: Finance and Economics 2e

食貨下五○鹽下茶上

Finance and Economics, Part Five: Salt, continued; Tea, beginning

其在福建曰福州長清場，歲鬻十萬三百石，以給本路。天聖以來，福漳泉州、興化軍皆鬻鹽，歲視舊額增四萬八千九百八石。

In Fujian the Fuzhou Changqing salt works sold 103,000 shi each year to supply the circuit. Since the Tiansheng reign, Fuzhou, Zhangzhou, Quanzhou, and Xinghua Military District all sold salt under monopoly, raising the annual quota by 48,908 shi above the former allotment.

熙寧十年，有廖恩者起為盜，聚黨掠州郡。恩既平，御史中丞鄧閏甫言：「閩越山林險阻，連亙數千里，無賴奸民比他路為多，大抵盜販鹽耳。恩平，遂不為備，安知無躡恩之跡而起者？」乃詔福建路蹇周輔度利害。周輔言：「建、劍、汀州、邵武軍官賣鹽價苦高，漳、泉、福州、興化軍鬻鹽價賤，故盜多販賣於鹽貴之地。異時建州嘗計民產賦錢買鹽，而民憚求有司，徒出錢或不得鹽。今請罷去，頗減建、劍、汀、邵武鹽價，募上戶為鋪戶，官給券，定月所賣，從官場買之，如是則民易得鹽，盜販不能規厚利。又稍興復舊倉，選吏增兵。立法，若盜販、知情囊橐之者，不以赦原；三犯，杖、編管鄰州；己編管復犯者，杖、配犯處本城。」皆行之，歲增賣二十三萬餘斤，而鹽官數外售者不預焉。

In the tenth year of the Xining era, a man named Liao En turned bandit, rallied followers, and raided prefectures across the region. Once Liao En had been suppressed, Vice Censor-in-Chief Deng Runfu said, "Fujian's mountains and forests are rugged and stretch for thousands of li. Ruffians and troublemakers are more numerous here than on other circuits, and for the most part they smuggle salt. Now that En is gone, we have let our guard down. Who is to say no one will follow his example and rise again?" The court then ordered Jian Zhoufu of the Fujian Circuit to weigh the pros and cons. Zhoufu said, "In Jianzhou, Jian, Ting, and Shaowu the government salt monopoly prices are painfully high, while in Zhangzhou, Quanzhou, Fuzhou, and Xinghua they are low. Smugglers therefore carry salt into the high-price regions. Jianzhou had once assessed household wealth and levied a cash payment for salt, but commoners dreaded dealing with officials and often paid without ever receiving salt. I propose abolishing that practice, lowering salt prices somewhat in Jianzhou, Jian, Ting, and Shaowu, recruiting wealthy households as licensed retailers, issuing government vouchers, fixing monthly sales quotas, and having them buy from government depots. Then the people could obtain salt easily and smugglers could not reap large profits. He also proposed restoring some former salt depots and assigning more clerks and soldiers. New statutes provided that smugglers and those who knowingly harbored them would not be pardoned by general amnesties; on a third offense they would be flogged and placed under registered supervision in a neighboring prefecture; repeat offenders already under supervision would be flogged and exiled to the garrison at the place of the crime." All of this was adopted. Annual sales rose by more than 230,000 jin, not counting extra sales by salt officials beyond the quota.

元豐二年，提舉鹽事賈青請自諸州改法酌三年之中數立額。又請捕盜官獲私鹽多者，論賞不限常法。三年，青上所部賣鹽官吏歲課，比舊額增羨。詔曰：「周輔承命創法，青相繼奉行，期年有成，課增盜止，東南賴之。」時周輔已擢三司副使，監司已次被賞者凡二十人。

In the second year of Yuanfeng, Salt Intendant Jia Qing asked that each prefecture set its quota from the three-year median under the revised regulations. He also asked that officers who seized large quantities of illicit salt receive rewards beyond the usual statutory limits. In the third year Jia Qing reported that his subordinates' annual salt revenues exceeded the former quotas. An edict declared, "Zhoufu devised the system on imperial orders, and Qing carried it forward. Within a year revenues rose and smuggling ceased. The southeast benefited greatly." By then Zhoufu had been promoted to Vice Commissioner of the Three Departments, and twenty circuit and supervisory officials had already received rewards in turn.

哲宗即位，御史中丞黃履奏福建多以鹽抑民，詔：「去歲先帝已立分遣御史、郎官察舉監司之法，福建遣御史黃降，江西遣御史陳次升按之。」繼又以命吏部郎中張汝賢並察舉周輔所立鹽法。降言：「福州緣王氏之舊，每產錢一當餘州之十，其科納以此為率，餘隨均定，鹽額亦當五倍，而實減半焉。昨王子京奏立產鹽法，失於詳究，遂概以額增，多寡之間，遼遠絕殊，遠民久無以伸。」詔付汝賢。明年，按察司盡以所察事狀聞，於是福建轉運副使賈青、王子京皆坐掊克，謫監湖廣鹽酒稅；刑部侍郎蹇周輔坐議江西鹽法，掊克誕謾，削職知和州；郟亶坐倡議運廣鹽江西，張士澄坐附會推行周輔之法，肆誌抑擾，並黜官；閩清縣尹徐壽獨用鹽法初行，能守官不撓，民以故不多受課，言於朝加賞焉。汝賢請定福建產賣鹽額，詔從其請；凡抑民為鹽戶及願退不為行者，以徒一年坐之；提舉鹽事官知而不舉，論如其罪。

When Emperor Zhezong ascended the throne, Vice Censor-in-Chief Huang Lü reported that Fujian habitually oppressed the people through salt levies. The court replied, "Last year the late emperor ordered censors and court gentlemen to investigate circuit officials. Censor Huang Jiang was sent to Fujian and Censor Chen Cisheng to Jiangxi." Zhang Ruxian of the Ministry of Personnel was also ordered to investigate the salt system Zhoufu had created. Jiang said, "Because of the old Min kingdom, Fuzhou's property assessment counted one unit of wealth as ten elsewhere, and levies followed that ratio. The salt quota should have been five times higher, yet it was actually cut in half. When Wang Zijing recently instituted the production-based salt law, he failed to investigate local conditions. Quotas were raised uniformly, creating vast disparities between regions, and remote commoners had long had no way to seek redress." The emperor referred the matter to Zhang Ruxian. The following year the investigators reported their findings. Fujian Transport Vice Commissioner Jia Qing and Wang Zijing were convicted of extortion and demoted to supervise salt and wine taxes in Huguang; Ministry of Justice Vice Minister Jian Zhoufu, who had shaped the Jiangxi salt policy, was convicted of extortion and deceit, stripped of rank, and made prefect of Hezhou; Zheng Dan was punished for proposing to ship Guangdong salt into Jiangxi; Zhang Shicheng was punished for helping enforce Zhoufu's system and wantonly harassing the people. Both were dismissed; Minqing magistrate Xu Shou alone, when the new salt law took effect, held firm as an official and did not bend. The people therefore paid fewer levies, and the court rewarded him on report. Zhang Ruxian asked to fix Fujian's production and sales salt quotas, and the court agreed; anyone who forced commoners to become salt producers, or who refused to let them withdraw, would receive one year of penal servitude; salt intendants who knew but failed to report would be punished as accomplices.

已而殿中侍御史呂陶奏：「朝廷以福建、江西、湖南等路鹽法之弊，流毒生靈，遣使按視，譴黜聚斂之吏，以慰困窮之民，天下皆知公議之不可廢也。然湖南、江西運賣廣鹽添額之害，京東、河北榷鹽，皆章惇所倡，願付有司根治其罪，使賊民罔上之臣，少知所畏。」監察御史孫升繼言：「江西、湖南鹽法之害，兩路之民，殘虐塗炭，甚於兵火，獨提舉官劉誼乃能上言極其利害，誼坐奪官勒停。」詔復誼官，起守韶州。

Palace Attendant Censor Lü Tao then memorialized, "Because salt abuses in Fujian, Jiangxi, Hunan, and other circuits have poisoned the people, the court sent investigators, dismissed extortionate officials, and comforted the destitute. All the realm now knows that public opinion cannot be ignored. Yet the harm of shipping Guangdong salt into Hunan and Jiangxi with inflated quotas, and the salt monopolies in Jingdong and Hebei, were all Zhang Dun's initiatives. I ask that responsible offices thoroughly punish them, so that officials who harm the people and deceive the throne may learn some fear." Investigating Censor Sun Sheng added, "The salt policies of Jiangxi and Hunan have ravaged both circuits worse than war. Only Intendant Liu Yi dared report their full harm, and for that he was dismissed and suspended." The court restored Liu Yi's office and appointed him prefect of Shaozhou.

崇寧以後，蔡京用事，鹽法屢變。獨福建鹽於政和初斤增錢七，用熙寧法聽商人轉廊算請，依六路所算末鹽錢每百千留十之一，輸請鹽處為鹽本錢。

After the Chongning era, with Cai Jing in power, the salt system changed repeatedly. Fujian alone, at the start of Zhenghe, added seven cash per jin. Under the Yuanfeng system merchants could redeem corridor certificates for salt; as in the six circuits, one-tenth of the terminal salt fee per hundred strings was retained at the redemption point as principal.

建炎間，淮、浙之商不通，而閩、廣之鈔法行；未幾，淮、浙之商既通，而閩、廣之鈔法遂罷。舊法，閩之上四州建、劍、汀、邵行官賣鹽法，閩之下四州福、泉、漳、化行產鹽法。〈（隨稅輸鹽也。）〉官賣之法既革，產鹽之法亦弊，鈔法一行，弊若可革，而民俗又有不便。故當時轉運、提舉司請上四州依上法，下四州且令依舊。及鈔法既罷，歲令漕司認鈔錢二十萬緡輸行在所榷貨務，自後或減或增，卒為二十二萬緡。

During the Jianyan era, trade from Huai and Zhe was cut off, and Fujian and Guang adopted the salt-certificate system; but soon Huai and Zhe trade resumed, and the certificate systems in Fujian and Guang were abandoned. Under the old system, Fujian's upper four jurisdictions—Jianzhou, Jian, Ting, and Shaowu—used government monopoly sales, while the lower four—Fuzhou, Quanzhou, Zhangzhou, and Xinghua—used the production-based salt levy. Salt was paid together with the tax levy.〉 Once government monopoly sales were abolished, the production levy also proved defective. The certificate system seemed to remedy those flaws, yet local custom created new difficulties. Transport and intendant offices then asked that the upper four jurisdictions follow the monopoly system while the lower four temporarily keep the old practice. After the certificate system ended, the transport commissioner each year paid 200,000 strings in lieu of certificates to the court's Commodity Monopoly Office. The amount was later adjusted and finally fixed at 220,000 strings.

二十七年，常平提舉張汝楫復申明鈔法，上以問宰執。陳誠之奏曰：「建、劍山溪之險，細民冒法私販，雖官賣鹽猶不能革；若使民自賣，其能免私販乎？私販既多，鈔額必虧。」上曰：「中間曾用鈔法，未幾復罷。若可行，祖宗已行之矣。大抵法貴從容，不然不可經久。」淳熙五年，詔泰寧、尤溪兩縣計產買鹽之令，更不施行。

In the twenty-seventh year of Shaoxing, Ever-Normal Granary Intendant Zhang Ruji again proposed the certificate system, and the emperor consulted his chief ministers. Chen Chengzhi replied, "Jianzhou and Jian are rugged mountain country where commoners smuggle salt despite the law. Even under government monopoly sales smuggling cannot be stopped; if the people sold salt themselves, how could smuggling be avoided? With widespread smuggling, certificate revenues would surely fall short. The emperor said, "We tried certificates before and soon abandoned them. If it truly worked, our forebears would already have kept it. Policies must be gradual and steady; otherwise they cannot last. In the fifth year of Chunxi an edict abolished the property-based salt purchase orders in Taining and Youxi counties.

八年，福建市舶陳峴言：「福建自元豐二年轉運使王子京建運鹽之法，不免有侵盜科擾之弊，且天下州縣皆行鈔法，獨福建膺運鹽之害。紹興初，趙不已嘗措置鈔法，而終不可行者，蓋漕司則藉鹽綱為增鹽錢，州縣則藉鹽綱以為歲計，官員則有賣鹽食錢、縻費錢，胥吏則有發遣交納常例錢，公私齟齬，無怪乎不可行也。鈔法未成倫序，而綱運遽罷，百姓率無食鹽，故漕運乘此以為不便，請抱引錢而罷鈔法。鈔法罷而綱運興，官價高而私價賤，民多食私鹽而官不售，科抑之弊生矣。」於是詔峴措置。峴請從榷貨務自立五十斤至百斤，分為五等，造大小鈔給買，仍預措置賣鈔，先以本錢畀三倉買鹽，以備商旅請買。九年正月，以福建鹽自來運賣，近為鈔法敷擾害民，於是詔福建轉運司，諸州鹽綱依舊官般官賣。三月，詔轉運傅自得、楊由義廉察官賣鹽未便者，措置以聞。

In the eighth year of Chunxi Fujian maritime trade commissioner Chen Xian said, "Since Transport Commissioner Wang Zijing instituted transport salt in the second year of Yuanfeng, Fujian has suffered embezzlement and coercive levies. Every other prefecture uses salt certificates, yet Fujian alone endures the harm of transported salt. Early in Shaoxing Zhao Buyi tried certificates, but they failed because transport commissioners used salt convoys to boost revenues, prefectures and counties depended on them for annual budgets, officials collected salt-sale allowances and overhead fees, and clerks took dispatch and delivery customary payments. With so many conflicting interests, no wonder the system failed. Before certificates were fully organized, convoy transport was suddenly stopped and the people lacked salt. Transport officials cited this as proof certificates would not work and asked to pay a lump sum in lieu of certificates. Once certificates ended and convoys resumed, official salt was costly and illicit salt cheap. The people ate smuggled salt while government stock went unsold, and coercive levies returned." The court then ordered Chen Xian to devise a remedy. Chen Xian proposed that the Commodity Monopoly Office issue certificates in five denominations from fifty to one hundred jin, pre-sell certificates, and advance principal to three depots to stock salt for merchant redemption. In the first month of the ninth year, noting that Fujian had long relied on transported salt and that recent certificate experiments had harmed the people, the court ordered the Fujian transport commission to restore government transport and monopoly sales in all prefectures. In the third month Transport Commissioners Fu Zide and Yang Youyi were ordered to investigate problems with government salt sales and report remedies.

淳熙十三年，四川安撫製置趙汝愚言：「汀州民貧，而官鹽抑配視他州尤甚，乞以汀州為客鈔。」事下提舉應孟明及汀州守臣議，孟明等言：「上四州軍有去產鹽之地甚邇者，官不賣鹽則私禁不嚴，民食私鹽則客鈔不售，既無翻鈔之地則客賣銷折，所以鈔法屢行而屢罷。四川闊遠，猶不可翻鈔，汀州將何所往？故鈔法雖良，不可行於汀州，惟裁減本州並諸縣合輸內錢，而嚴科鹽之禁，庶幾汀民有瘳矣。」復下轉運趙彥操等措置裁減，以歲運二百萬四千斤會之，總減三萬九千三十八緡有奇，又免其分隸諸司，則汀州六邑歲減於民者三萬九千緡有奇，減於官者一萬緡有奇，所補州用又在外。蓋上四州財賦絕少，所恃者官賣鹽耳。

In the thirteenth year of Chunxi Sichuan commissioner Zhao Ruyu said, "The people of Tingzhou are poor, yet official salt quotas there are heavier than elsewhere. I ask that Tingzhou be allowed merchant salt certificates." The matter was referred to Intendant Ying Mengming and Tingzhou officials. They replied, "In the upper four jurisdictions some areas lie very close to salt-producing regions. Without government sales smuggling cannot be controlled; if the people eat illicit salt, merchant certificates will not sell. With nowhere to exchange certificates, merchant sales fail. That is why the certificate system has been tried and abandoned so often. Even vast Sichuan cannot sustain certificate exchange. Where would Tingzhou's certificates go? Certificates may be sound in theory but cannot work in Tingzhou. Only by cutting the prefecture and counties' combined levies and strictly enforcing the salt ban might the people of Ting find relief." Transport Commissioner Zhao Yancao and others were ordered to implement cuts. Based on annual transport of 2,004,000 jin, total reductions came to 39,038 strings and odd cash, with apportionments to various agencies waived. Tingzhou's six districts thus saved the people more than 39,000 strings yearly and officials more than 10,000, apart from supplemental prefectural funds. The upper four jurisdictions had almost no other revenue and depended entirely on government salt sales.

又瀕海諸郡計產輸錢，官給之鹽以供食，其後遂為常賦，而民不復請鹽矣，此又下四州產鹽之弊也。寧宗嘉定六年，臣僚嘗極言之，於是下轉運司，將福之下四州軍凡二十文產以下合輸鹽五斤之家盡免，其折戶產錢僅及二十文者不輸鹽錢。

Coastal prefectures also assessed property and collected cash in lieu of salt the government once supplied for food. That payment became a permanent levy, and the people no longer received salt—a further abuse of the lower four jurisdictions' production-salt system. In the sixth year of Jiading officials spoke forcefully on the matter. The transport commission was ordered to exempt all households in Fuzhou's lower four jurisdictions with assessed wealth of twenty cash or less from the five-jin salt levy, and households whose converted property valuation barely reached twenty cash from salt payments entirely.

寶慶二年，監察御史梁成大言：「福建州縣半係頻州產鹽之地，利權專屬漕臣，乃其職也。鹽產於福州、興化，而運於建、劍、汀、邵，四郡二十二縣之民食焉。福建提舉司主常平茶事而鹽不預，漕司與認淨鏹以助用，近來越職營利，多取綱運，分委屬縣。縣邑既為漕司措辦課鹽，今又增提舉司之額，其勢必盡敷於民，殆甚於青苗之害。望將運鹽盡歸漕司，提舉司不得越職，庶幾事權歸一，民瘼少蘇矣。」從之。

In the second year of Baoqing Investigating Censor Liang Chengda said, "Half of Fujian's prefectures and counties lie in salt-producing regions. Profit rights belong to the transport commissioner alone, as is proper. Salt was produced in Fuzhou and Xinghua but shipped to Jianzhou, Jian, Ting, and Shaowu for the people of four prefectures and twenty-two counties. Fujian's intendant office handled Ever-Normal Granary and tea but not salt; the transport commissioner paid a net sum to assist revenues. Recently the intendant had overstepped, seizing many salt convoys and delegating them to counties. Counties already procured salt levies for the transport commissioner. Adding the intendant's quota would surely pass every burden to the people—worse, perhaps, than the Green Sprouts policy. I ask that all salt transport be returned to the transport commissioner and that the intendant office cease overstepping, so authority may be unified and the people's burdens eased somewhat." The court approved.

景定元年九月，明堂赦曰：「福建上四州縣倚鹽為課，其間有招趁失時，月解拖欠，其欠在寶祐五年以前者，並與除放，尚敢違法計口科抑者，監司按劾以聞。」三年，臣僚言：「福建上四州山多田少，稅賦不足，州縣上供等錢銀、官吏宗子官兵支遣，悉取辦於賣鹽，轉運司雖拘榷鹽綱，實不自賣。近年創例自運鹽兩綱，後或歲運十綱至二十綱，與上四州縣所運歲額相妨，而綱吏搭帶之數不預焉。州縣被其攙奪，發泄不行，上供常賦，無從趁辦，不免敷及民戶，其害有不可勝言者。」有旨：「福建轉運司視自來鹽法，毋致違戾；建寧府、南劍州、汀州、邵武軍依此施行。」

In the ninth month of Jingding 1 the Bright Hall amnesty declared, "Fujian's upper four jurisdictions depend on salt revenue. Where collections failed or monthly payments fell behind, all arrears before Baoyou 5 are forgiven. Officials who still illegally levy per capita shall be investigated and reported." In the third year officials said, "Fujian's upper four prefectures are mountainous with little farmland. Tribute, official salaries, imperial clansmen, and troops are all funded from salt sales. Though the transport commission controls salt convoys, it does not sell salt itself. Recently the commission began transporting two convoys itself, later as many as ten to twenty yearly, competing with the upper four jurisdictions' quotas while extra loads convoy clerks carried went uncounted. Prefectures and counties were squeezed out, could not meet their quotas, and had no choice but to levy the people. The harm is beyond words." The court ordered, "The Fujian transport commission must observe the established salt law and not deviate; Jianning Prefecture, Nanjian, Tingzhou, and Shaowu shall comply.

廣州東筦、靜康等十三場，歲鬻二萬四千餘石，以給本路及西路之昭桂州、江南之南安軍。廉州白石、石康二場，歲鬻三萬石，以給本州及容、白、欽、化、蒙、龔、藤、象、宜、柳、邕、潯、貴、賓、梧、橫、南儀、鬱林州。又高、竇、春、雷、融、瓊、崖、儋、萬安州各鬻以給本州，無定額。天聖以後，東、西海場十三皆領於廣州，歲煮五十一萬三千六百八十六石，以給東、西二路。而瓊、崖諸州，其地荒阻，賣鹽不售，類抑配衙前。前後官此者，或擅增鹽數，煎鹽戶力不給，有破產者。元豐三年，朱初平奏蠲鹽之不售者，又約所賣數定為煎額，以惠遠民。久之，廣西漕司奏民戶逋鹽稅，其縣令監官雖已代，並住奉勒催，須足乃罷。而廣東漕臣復奏嶺外依六路法，以逐州管幹官為鹽官，提點刑獄兼提舉鹽事，考較賞罰如之。瓊、崖等州復請賦鹽於民，斤重視其戶等，而民滋困矣。

Guangzhou's thirteen salt works, including eastern Yong and Jingkang, sold more than 24,000 shi yearly to supply the circuit, Zhao and Gui prefectures in the west, and Nan'an Military District in Jiangnan. Lianzhou's Baishi and Shikang works sold 30,000 shi annually to supply the prefecture and eighteen others from Rong to Yulin. Gao, Dou, Chun, Lei, Rong, Qiong, Ya, Dan, and Wan'an each sold salt locally without fixed quotas. After Tiansheng all thirteen coastal works in east and west Guang came under Guangzhou, producing 513,686 shi yearly for both circuits. Qiong, Ya, and similar prefectures were remote and barren. Salt often went unsold and was forcibly assigned to yamen runners. Officials posted there sometimes arbitrarily raised salt quotas until boiling households could not meet them and went bankrupt. In the third year of Yuanfeng Zhu Chuping memorialized to cancel unsold salt obligations and fix boiling quotas to actual sales, benefiting remote commoners. Later the Guangxi transport commission reported salt-tax arrears. Even replaced magistrates and supervisors had their salaries withheld until collections were complete. The Guangdong transport commissioner then asked that the Lingnan region follow the six-circuit system: prefectural managers as salt officers, judicial intendants doubling as salt intendants, with standard rewards and punishments. Qiong, Ya, and others again asked to levy salt on the people by household rank in jin, and the people grew poorer still.

南渡，二廣之鹽皆屬於漕司，量諸州歲用而給之鹽。然廣東俗富，猶可通商；廣西地廣莫而雕瘁，食鹽有限，商賈難行。自東廣而出，乘大水無灘磧，其勢甚易；自西廣而出，水小多灘磧，其勢甚難。建炎末鬻鈔，未幾復止，然官般、客鈔，亦屢有更革；東、西兩漕，屢有分合。

After the court moved south, salt in both Guang provinces came under transport commissioners, who allotted each prefecture's annual needs. Guangdong was relatively prosperous and trade still flowed; Guangxi was vast, remote, and impoverished, with limited salt consumption and little merchant traffic. Shipping from eastern Guang rode high water without shoals and was relatively easy; from western Guang low water and many shoals made transport very difficult. Late in Jianyan certificates were sold but soon abandoned; government transport and merchant certificates changed repeatedly; and the eastern and western transport commissions were split and merged more than once.

紹興元年三月，南恩州陽江縣土生堿，募民墾之，置灶六十七，產鹽七十萬八千四百斤，收息錢三萬餘緡。十有二月，復置廣西茶鹽司。八年，詔廣西鹽歲以十分為率，二分令欽、廉、雷、化、高五州官賣，餘八分行鈔法。尋又詔廣東鹽九分行鈔法，一分產鹽州縣出賣。廣南去中州絕遠，土曠民貧，賦入不給，故漕司鬻鹽，以其息什四為州用，可以粗給，而民無加賦。昭州歲收買鹽錢三萬六千緡，以七千緡代潯、貴州上供赴經略司買馬，餘為州用。及罷官賣，遂科七千緡於民戶，謂之縻費錢焉。九年，罷廣東官賣，行客鈔法，以其錢助鄂兵之費。

In the third month of Shaoxing 1 native alkali was found in Yangjiang County, Nan'en. The government recruited settlers, built sixty-seven furnaces, produced 708,400 jin of salt, and collected more than 30,000 strings in profit. In the twelfth month the Guangxi Tea and Salt Office was re-established. In the eighth year an edict divided Guangxi salt into tenths: two-tenths sold by government monopoly in Qin, Lian, Lei, Hua, and Gao, and eight-tenths under the certificate system. Soon afterward Guangdong was ordered to use certificates for nine-tenths of its salt and let producing counties sell the remaining tenth. Guangnan lay far from the central plains, with sparse land and poor people whose taxes fell short. Transport commissioners therefore sold salt, assigning four-tenths of the profit to prefectural budgets without extra levies on the people. Zhaozhou collected 36,000 strings yearly from salt sales, using 7,000 to cover Xun and Gui prefectures' horse-purchase tribute to the Pacification Commission and keeping the rest for local use. When government sales ended, the 7,000 strings were levied on households instead as a retention fee. In the ninth year Guangdong ended government sales, adopted merchant certificates, and devoted the proceeds to troops in Ezhou.

孝宗乾道四年，罷鹽鈔，令廣西漕司自認漕錢二十萬。且廣西之鹽乃漕司出賣，自乾道元年因曾連請並歸廣東，於是度支唐琢言：「廣西鹽引錢欠幾八千萬緡，緣向來二廣鹽事分東西兩司，而西路鹽常為東路所侵，昔廣西自作一司，故鹽課不至於虧減；今既罷西司並入東路，則廣東之鹽無復禁止，廣西坐失一路所入。」故有是命。既而宰執進蔣芾之奏：「鹽利舊屬漕司，給諸州歲；自賣鈔鹽之後，漕司遂以苗米高價折錢。今朝廷更不降鹽鈔，隻今漕司認發歲額，則漕司自獲鹽息，析米招糴之弊皆去矣。」九年，詔廣州復行官般官賣法。

In the fourth year of Qiandao Emperor Xiaozong abolished salt certificates and required the Guangxi transport commissioner to pay 200,000 strings in lieu. Guangxi salt had been sold by its transport commissioner, but in Qiandao 1 Zeng Lian had it merged into Guangdong. Revenue Commissioner Tang Zhuo said, "Guangxi owes nearly 80 million strings in certificate money. When the two Guangs had separate offices, western salt was often diverted eastward. Guangxi once had its own office and revenues did not suffer; now that the western office is abolished and merged with the east, Guangdong salt can no longer be blocked, and Guangxi has lost an entire circuit's income." Hence this order. The chief ministers then presented Jiang Fu's memorial: "Salt profits once belonged to transport commissioners and supplied prefectural budgets; after selling certificate salt they converted grain tax at inflated prices instead. If the court stops issuing certificates and commissioners simply pay the annual quota, they keep salt profits themselves and the abuses of grain conversion and forced procurement end. In the ninth year Guangzhou was ordered to restore government transport and monopoly sales.

淳熙三年，詔廣西轉運司歲收官鹽息錢三分撥諸州，七分充漕計，從經略張栻請也。栻去而漕臣趙公浣增鹽直斤百錢為百六十，欽州歲賣鹽千斛而五增之。六年，侍御史江溥以為言，上黜公浣，詔閩、廣賣鹽自有舊額定直，自今毋得擅增。

In Chunxi 3 an edict ordered that three-tenths of Guangxi's official salt profits go to prefectures and seven-tenths to transport accounts, as Zhang Shi had requested. After Zhang Shi left, Transport Commissioner Zhao Gonghuan raised the price from one hundred to one hundred sixty cash per jin and increased Qinzhou's annual quota by five per thousand hu. In the sixth year Attendant Censor Jiang Pu reported this. The emperor dismissed Zhao Gonghuan and decreed that Fujian and Guang must keep to established quotas and prices and not raise them without authorization.

九年，詔遣浙西撫幹胡廷直訪求利害，與帥、漕、提舉詳議以聞。使還，尋以廷直提舉廣東同措置廣西鹽事。十年，詔曰：「廣南在數千里外，疾痛難於上聞，朕憫之尤切。蓋鹽者，民資以食，向也官利其贏，轉而自鬻，久為民疾。朕為之更令，俾通販而杜官鬻，民固以為利矣；然利於民者官不便焉，必胥動以浮言，且朕知恤民而已，浮言奚恤？矧置監司、守令以為民，朕有美意，弗廣其推，顧撓而壞之，可乎？自今如或有此，必寘之法。」於是命詹儀之知靜江府，並廣東、西鹽事為一司，其兩路賣鹽，歲以十六萬五千籮為額。儀之等言：「兩路鹽且以十萬籮為額，俟三數年，視其增虧，乃增其額。所有客鈔東西路通貨錢與免，以便商販。」

In the ninth year Hu Tingzhi of the Zhexi pacification staff was sent to investigate salt policy and deliberate with circuit commanders, transport commissioners, and intendants. On his return Hu Tingzhi was appointed Guangdong intendant and charged with reorganizing salt affairs in both Guang provinces. In the tenth year an edict declared, "Guangnan lies thousands of li away, and its people's suffering rarely reaches Us. Our compassion is especially deep. Salt is essential to the people's diet. Officials once profited by selling it themselves, and this has long been a grievance. We changed the law to allow free trade and end government sales, which the people welcomed; yet what helps the people inconveniences officials, who stir up empty talk. We care only for the people's welfare. Why heed idle rumors? We appoint supervisors and local officials to serve the people. Will you not carry out Our good intentions but thwart and ruin them instead? Anyone who does so hereafter will be punished by law. Zhan Yizhi was made prefect of Jingjiang and head of a unified Guang salt office with an annual quota of 165,000 baskets for both circuits. Zhan Yizhi proposed starting with 100,000 baskets and raising the quota after a few years according to results. Cross-circuit certificate fees between east and west were waived to facilitate trade."

十六年，經略應孟明言：「廣中自行鈔法，五六年間，州縣率以鈔抑售於民，其害有甚於官般。」詔孟明、朱晞顏與提舉廣南鹽事王光祖從長措置經久利便，毋致再有科抑之弊。寶慶元年，以廣州安撫司水軍大為興販，罷其統領尹椿、統轄黃受，各降一官。

In the sixteenth year Pacification Commissioner Ying Mengming said, "Since Guang adopted certificates on its own, prefectures and counties have forced them on the people for five or six years, causing more harm than government transport." Ying Mengming, Zhu Xiyan, and Guangnan Salt Intendant Wang Guangzu were ordered to devise a lasting system that would not revive coercive levies. In Baoqing 1 the Guangzhou pacification naval forces were found trading heavily in salt. Commander Yin Chun and Controller Huang Shou were dismissed, each demoted one rank.

鬻堿為鹽，向并州永利監，歲煮十二萬五千餘石，以給本州及忻、代、石、嵐、憲、遼、澤、潞、麟、府州，威勝、岢嵐、火山、平定、寧化、保德軍，許商人販鬻，不得出境。仁宗時，分永利東、西兩監，東隸并州，西隸汾州。籍州民之有堿土者為鐺戶；戶歲輸鹽於官，謂之課鹽；餘則官以錢售之，謂之中賣。鹽法亦與海鹽同，歲鬻視舊額減三千四百三十七石。河東唯晉、絳、慈、隰食池鹽，餘皆食永利鹽。其入官，斤為八錢或六錢，出為錢三十六，歲課緡錢十八萬九千有奇。

Alkali was boiled into salt at Bingzhou's Yongli Directorate, producing over 125,000 shi yearly for the prefecture and fifteen jurisdictions from Xinzhou to Baode. Merchants could sell within the region but not export it. Under Emperor Renzong Yongli was split into eastern and western directorates under Bingzhou and Fenzhou respectively. Households with alkali soil were registered as cauldron households; each year they delivered quota salt to the government; surplus salt the government bought for cash as middle sales. The system resembled sea-salt monopoly law, with annual sales 3,437 shi below the former quota. In Hedong only Jin, Jiang, Ci, and Xi used pond salt; all others used Yongli salt. Salt purchased by the government at six or eight cash per jin and sold at thirty-six yielded annual revenue of about 189,000 strings.

自咸平以來，聽商人輦鹽過河西麟府州、濁輪砦貿易，官為下其價予之。後積鹽益多，康定初，罷東監鬻鹽三年。皇祐中，又權罷西監鬻鹽，俟鹽少復故。時議者請募商人入芻粟麟府州、火山軍，予券償以鹽，從之。既而芻粟虛估高，券直千錢，為鹽商所抑，才售錢四百有餘，而出官鹽五十斤，蠹耗縣官。或請罷入芻粟，第令入實錢，轉運司議以為非便而止。大抵堿土或厚或薄，薄則利微，鐺戶破產不能足其課。至和初，韓琦請戶滿三歲，地利盡得自言，摘他戶代之。明年，又詔鐺戶輸歲課以分數為率，蠲復有差，遇水災，又聽摘他戶代役，百姓便之。河北、陝西亦有煮堿為鹽者，然其利薄。明道初，嘗詔廢河中府、慶成軍堿場，禁民鬻鹽以侵池鹽之利。

Since Xianping merchants could carry salt to Lin and Fu prefectures and Zhuolun Stockade for border trade at government-set prices. As salt stocks grew, the eastern directorate halted sales for three years at the start of Kangding. In Huangyou the western directorate sales were also suspended until stocks declined. Officials then proposed recruiting merchants to deliver fodder to Lin and Fu and Huoshan in exchange for salt certificates, and the court agreed. Fodder was overvalued, so certificates worth 1,000 cash were discounted by salt merchants to about 400 while the government issued fifty jin of salt, draining the treasury. Some asked to end fodder deliveries and require cash instead, but the transport commission found it impractical and dropped the idea. Alkali deposits varied in quality; thin deposits yielded little profit, and cauldron households often went bankrupt unable to meet their quotas. At the start of Zhihe Han Qi proposed that after three years households could report exhausted deposits and be replaced by others. The following year quotas were set by fractional rates with graded remissions, and substitute households were allowed after floods. The people welcomed this. Hebei and Shaanxi also produced alkali salt, but profits were slim. Early in Mingdao the court abolished alkali works in Hezhong and Qingcheng and banned private salt sales that competed with pond salt.

熙寧八年，三司使章惇言：「兩監舊額歲課二十五萬餘緡，自許商人並邊中糧草，增饒給鈔支鹽，商人得鈔千錢，售價半之，縣官陰有所亡，坐賈獲利不貲。又私鹽不禁，歲課日減，今才十萬四千餘緡，若計糧草虛估，官才得實錢五萬餘緡，視舊虧十之八。請如解鹽例，募商人入錢請買，或官自運，鬻於本路，重私販之禁，歲課且大增，並邊市糧草，一用見錢。」詔如所奏，官自運鬻於本路。

In Xining 8 Three Departments Commissioner Zhang Dun said, "The two directorates once yielded over 250,000 strings yearly. Since merchants were allowed to deliver border grain for salt certificates worth 1,000 cash sold at half price, the treasury lost secretly while local merchants profited enormously. Private salt went unchecked and revenues fell to barely 104,000 strings. After inflated fodder valuations the treasury received only about 50,000 strings in real cash—eight-tenths below the old quota. I propose following the Jie salt model: merchants pay cash for salt, or the government transports and sells within the circuit while strictly banning smuggling. Revenues would rise sharply, and border grain purchases would use real cash only." The court adopted his proposal and had the government transport and sell salt within the circuit.

四年，陳安石坐為河東轉運使附會時論，興置鹽井，害及一路，降知鄭州。先是，熙寧中，議收熙河蕃部包順鹽井，或以為非宜，王安石謂邊將苟自以情得之，何害？議者不能奪焉。

In the fourth year Chen Anshi, as Hedong transport commissioner, was convicted of currying favor by opening salt wells that harmed the entire circuit and was demoted to prefect of Zhengzhou. Earlier in Xining officials debated seizing Bao Shun's salt wells in Xihe. Some objected, but Wang Anshi said frontier generals might take them as they saw fit without harm. Critics could not prevail.

六年，詔代州賣鹽年額酌以中數，以八十五萬斤為額，部內多少均裁之。紹聖元年，河東復行官賣法。崇寧三年，以河東三路鈔無定估，本路尤賤，害於糴買，罷給三路鈔，止給見錢鈔，他如河北新降鈔法。四年，詔河東永利兩監土鹽仍官收，見緡鬻之，聽商人入納算請，定往河東州軍，罷客販東北鹽入河東者。

In the sixth year Daizhou's annual salt quota was set at the median of 850,000 jin, adjusted proportionally within the prefecture. In Shaosheng 1 Hedong restored government monopoly sales. In Chongning 3, because Hedong's three-circuit certificates lacked fixed value and depressed grain purchases, three-circuit certificates were abolished in favor of cash certificates as in the new Hebei system. In the fourth year Yongli's native salt remained government property, sold for cash, with merchants redeeming it for Hedong jurisdictions only. Merchant import of northeast salt into Hedong was banned.

鬻井為鹽，曰益、梓、夔、利，凡四路。益州路一監九十八井，歲鬻八萬四千五百二十二石；梓州路二監三百八十五井，十四萬一千七百八十石；夔州路三監二十井，八萬四千八百八十石；利州路一百二十九井，一萬二千二百石：各以給本路。大為監，小為井，監則官掌，井則土民幹鬻，如其數輸課，聽往旁境販賣，唯不得出川峽。初，川峽承舊制，官自鬻鹽。開寶七年，詔斤減十錢，令幹鬻者有羨利但輸十之九。

Well salt was produced in the Yi, Zi, Kui, and Li circuits—four regions in all. Yizhou Circuit: one directorate, ninety-eight wells, 84,522 shi yearly; Zizhou Circuit: two directorates, 385 wells, 141,780 shi; Kuizhou Circuit: three directorates, twenty wells, 84,880 shi; Lizhou Circuit: 129 wells, 12,200 shi—each supplying its own circuit. Large units were directorates run by officials; small units were wells operated by locals who paid quotas and could sell in neighboring areas but not beyond the Sichuan passes. Initially Sichuan followed the old system of direct government salt sales. In Kaibao 7 the price per jin was cut by ten cash, and operators who made surplus profit need submit only nine-tenths of it.

太平興國二年，石拾遺郭泌上言：「劍南諸州官糶鹽，斤為錢七十。鹽井浚深，鬻鹽極苦，樵薪益貴，輦之甚艱，加之風水之虞，或至漂喪；豪民黠吏，相與為奸，賤市於官，貴糶於民，至有斤獲錢數百，官虧歲額，民食貴鹽。望稍增舊價為百五十文，則豪猾無以規利，民有以給食。」從之。有司言：「昌州歲收虛額鹽萬八千五百餘斤，乃開寶中知州李佩掊斂以希課最，廢諸井薪錢，歲額外課部民鬻鹽，民不習其事，甚以為苦，至破產不能償其數，多流入他部，而積年之征不可免。」詔悉除之，其舊額二萬七千六十斤如故。端拱元年七月，西川食鹽不足，許商販階、文州青白鹽、峽路井鹽、永康軍崖鹽，勿收算。

In Taiping Xingguo 2 Remonstrance Official Guo Bi reported, "Jiannan prefectures sold government salt at seventy cash per jin. Wells were dug ever deeper, making salt production arduous. Firewood grew costly, transport was difficult, and floods sometimes swept away entire loads; wealthy families and corrupt clerks bought cheap from the government and sold dear to the people, sometimes hundreds of cash per jin. The treasury lost revenue while the people paid exorbitant prices. I ask that the price be raised to one hundred fifty cash so profiteers cannot scheme and the people can afford salt. The court approved. Officials reported that Changzhou's extra 18,500 jin of false quota salt came from Prefect Li Pei in Kaibao, who extorted for merit ratings, abolished well firewood payments, and forced locals to sell salt beyond quota. Untrained commoners suffered greatly, went bankrupt, and fled to other circuits while old levies remained due. The court remitted all excess levies and restored the original quota of 27,060 jin. In the seventh month of Duangong 1 western Sichuan lacked salt. Merchants were allowed to import green-white salt from Jie and Wen, gorge well salt, and Yongkang cliff salt without transit duties.

川峽諸州自李順叛後，增屯兵，乃募人入粟，以鹽償之。景德二年，權三司使丁謂言：「川峽糧儲充足，請以鹽易絲帛。」詔諸州軍食及二年、近溪洞州三年者，從其請。大中祥符元年，詔滬州南井灶戶遇正、至、寒食各給假三日，所收日額，仍與除放。三年，減滬州淯井監課鹽三之一。

After Li Shun's rebellion Sichuan prefectures increased garrisons and recruited grain deliveries repaid in salt. In Jingde 2 Acting Three Departments Commissioner Ding Wei said, "Sichuan grain stores are full. I propose exchanging salt for silk and cloth. Prefectures with two years' grain and frontier prefectures with three years' grain were allowed to do so. In Dazhong Xiangfu 1 Luzhou furnace households received three days' leave at New Year, winter solstice, and Cold Food Festival, with daily quotas waived. In the third year Luzhou's Yujing Directorate salt quota was cut by one-third.

仁宗時，成都、梓、夔三路六監與宋初同，而成都增井三十九，歲課減五萬六千五百九十七石；梓州路增井二十八，歲課減十一萬一十九石；利州路井增十四，歲課減四百九十二石三斗有奇；夔州路井增十五，歲課減三千一百八十四石。各以給一路，夔州則並給諸蠻，計所入鹽直，歲輸緡錢五分，銀、綢絹五分。又募人入錢貨諸州，即產鹽厚處取鹽，而施、黔並邊諸州，並募人入米。

Under Emperor Renzong the six directorates in Chengdu, Zi, and Kui circuits matched early Song levels, but Chengdu added thirty-nine wells while annual revenue fell by 56,597 shi; Zizhou added twenty-eight wells but revenue fell by 110,019 shi; Lizhou added fourteen wells and lost 492 shi and odd of revenue; Kuizhou added fifteen wells and lost 3,184 shi of revenue. Each circuit supplied itself; Kuizhou also supplied tribal peoples, paying half the salt value in cash and half in silver and silk. Merchants were also recruited to pay cash in prefectures and collect salt where production was abundant. Shi, Qian, and border prefectures recruited rice deliveries instead.

康定元年，淮南提點刑獄郭維言：「川峽素不產銀，而募人以銀易鹽，又鹽酒場主者亦以銀折歲課，故販者趨京師及陝西市銀以歸，而官得銀復輦置京師，公私勞費。請聽入銀京師榷貨務或陝西並邊州軍，給券受鹽於川峽，或以折鹽酒歲課，願入錢，二千當銀一兩。」詔行之。既而入銀陝西者少，議鹽百斤加二十斤予之，並募入中鳳翔、永興。會西方用兵，軍食不足，又詔入芻粟並邊，俟有備而止。芻粟虛估高，鹽直賤，商賈利之。西方既無事，猶入中如故。夔州轉運使蔣賁以為入中十餘年，虛費夔鹽計直二十餘萬緡，令陝西用池鹽之利，軍儲有備，請如初。詔許之。

In Kangding 1 Huainan Judicial Intendant Guo Wei said, "Sichuan does not produce silver, yet merchants exchange silver for salt and salt-yard managers pay quotas in silver. Traders rush to the capital and Shaanxi to buy silver, and the government carts it back—wasting public and private resources. I propose allowing silver deposits at the capital Commodity Monopoly Office or Shaanxi border posts for salt certificates in Sichuan, or cash payment of salt and wine quotas at two thousand cash per liang of silver." The court approved. Few submitted silver in Shaanxi, so an extra twenty jin per hundred was offered and submissions were recruited at Fengxiang and Yongxing. When war broke out in the west and rations ran short, fodder deliveries to the border were ordered until supplies were sufficient. Fodder was overvalued and salt undervalued, to merchants' profit. Even after peace in the west, submissions continued as before. Kuizhou Transport Commissioner Jiang Ben said border submissions over ten years had wasted Kui salt worth over 200,000 strings while Shaanxi now had pond salt and full military stores. He asked to restore the original system. The court agreed.

先是，益、利鹽入最薄，故並食大寧監、解池鹽，商賈轉販給之。慶曆中，令商人入錢貨益州以射大寧監鹽者，萬斤增小錢千緡，小錢十當大錢一。販者滋少，蜀中鹽踴貴，斤為小錢二千二百，知益州文彥博以為言，詔皆復故。

Previously Yi and Li circuits had the lowest salt revenues and relied on Daning and Jiechi salt supplied by merchants. In Qingli merchants paying cash in Yizhou for Daning salt received an extra thousand strings of small cash per ten thousand jin, ten small cash equaling one large cash. Merchants grew scarce as Sichuan salt prices soared to 2,200 small cash per jin. Yizhou prefect Wen Yanbo reported the hardship, and the court restored the former arrangements.

四路鹽課，縣官之所仰給，然井源或發或微，而積課如舊，任事者多務增課為功，往往貽患後人。時方切於除民疾苦，尤以遠人為意，有司上言，輒為蠲減。初，鹽課聽以五分折銀、綢、絹，鹽一斤計錢二十至三十，銀一兩、綢絹一匹折錢六百至一千二百，後詔以課利折金帛者從時估。荊湖之歸、峽二州，州二井，歲課二千八百二十石，亦各以給本州。

Salt revenues from the four circuits sustained the treasury, but wells waxed and waned while quotas stayed fixed. Officials often inflated levies to win credit, leaving problems for their successors. The court was then intent on easing popular hardship, especially for remote regions, and routinely granted reductions whenever officials petitioned. At first salt taxes could be paid half in silver, silk, or satin, with one jin of salt valued at twenty to thirty cash and one liang of silver or one bolt of cloth at six hundred to twelve hundred cash. Later edicts required current market rates for such conversions. In Jinghu the prefectures of Gui and Xia each had two wells yielding 2,820 shi yearly, each supplying its own prefecture.

熙寧中，蜀鹽私販者眾；禁不能止。欲盡實私井，運解鹽以足之，議未決。神宗以問修起居注沈括，對曰：「私井既容其撲買，則不得無私易，一切實之而運解鹽，使一出於官售，此亦省刑罰籠遺利之一端；然忠、萬、戎、瀘間夷界小井尤多，止之實難，若列候加警，恐所得不酬所費。」議遂寢。九年，劉佐入蜀經度茶事，嘗歲運解鹽十萬席。侍御史周尹奏：「成都府路素仰東川產鹽，昨轉運司商度賣陵井場，遂止東鹽及閉卓筒井，失業者眾，言利之臣，復運解鹽，道險續運甚艱；成都鹽踴貴，東川鹽賤，驅民冒法。乞東川鹽仍入成都，勿閉卓筒井，罷官運解鹽。」詔商販仍舊，賣解鹽依客商例，禁抑配於民。未幾，官運解鹽竟罷。

During the Xining era private salt selling was widespread in Sichuan; and prohibition failed to stop it. Officials proposed registering all private wells and shipping Jiechi pond salt to make up the shortfall, but the plan was not adopted. Shenzong asked Expositor of the Diary Shen Kuo, who replied, "If private wells are already subject to government purchase, private trade cannot be eliminated. Registering all wells and shipping Jiechi salt for sole government sale would spare punishments and capture lost revenue; yet countless small wells lie along the Yi frontier between Zhong, Wan, Rong, and Lu and are hard to suppress. Posting guards would likely cost more than it yields. The proposal was dropped. In the ninth year Liu Zuo went to Sichuan to oversee tea affairs and once shipped one hundred thousand bundles of Jiechi salt per year. Attending Censor Zhou Yin reported, "Chengdu Circuit has long relied on Dongchuan salt. When the transport commission sold Lingjing Yard it halted eastern salt and closed Zhuotong wells, leaving many jobless. Profit-seeking officials then resumed Jiechi shipments over dangerous routes at great hardship; Chengdu salt soared in price while Dongchuan salt stayed cheap, driving people to violate the law. I ask that Dongchuan salt again supply Chengdu, that Zhuotong wells stay open, and that government shipment of Jiechi salt be abolished. The court ordered trade to continue as before, Jiechi salt sold under merchant rules, and forced allocation to the populace forbidden. Soon afterward government transport of Jiechi salt was abolished entirely.

元祐元年，詔委成都提點刑獄郭概體量鹽事。右司監蘇轍劾概觀望阿附，奏不以實，且言：「四川數州賣邛州蒲江井官鹽，斤為錢百二十，近歲堿泉減耗，多雜沙土；而梓、夔路客鹽及民間販小井白鹽，價止七八十，官司遂至抑配，概不念民朝夕食此貴鹽。」詔遂罷概，今黃廉體量以聞。上封事者言：「有司於稅課外，歲令井輸五十緡，謂之官溪錢。」詔付廉悉蠲之。詔自今溪有鹽井輸課利鹽稅外，毋得更增以租。

In Yuanyou 1 the court assigned Chengdu Judicial Intendant Guo Gai to investigate salt policy. Right Office Supervisor Su Zhe impeached Gai for currying favor and filing false reports, noting that several Sichuan prefectures sold Qiongzhou Pujiang government salt at 120 cash per jin while brine yields had fallen and much salt was adulterated with sand and earth; while merchant and private small-well white salt in Zi and Kui sold for only seventy or eighty cash, yet officials forced the expensive government salt on the people, which Gai ignored. Gai was removed and Huang Lian was ordered to investigate and report. A sealed memorial reported that beyond regular taxes officials annually exacted fifty strings per well, called official stream money. Huang Lian was ordered to abolish the levy entirely. An edict forbade any further rent beyond levy and salt tax on wells along streams.

崇寧二年，川峽利、洋、興、劍、蓬、閬、巴、綿、漢、興元府等州，並通行東北鹽。四年，梓、遂、夔、綿、漢州、大寧監等鹽仍鬻於蜀，惟禁侵解鹽地。

In Chongning 2 the Sichuan prefectures of Li, Yang, Xing, Jian, Peng, Lang, Ba, Mian, Han, and Xingyuan were all opened to northeast salt. In the fourth year salt from Zi, Su, Kui, Mian, Han, and Daning still sold within Sichuan, with encroachment on Jiechi salt territory alone forbidden.

紹興二年，四川總領趙開初變鹽法，仿大觀法置合同場，收引稅錢，大抵與茶法相類，而嚴密過之。斤輸引錢二十有五，土產稅及增添約九錢四分，所過稅錢七分，住稅一錢有半，引別輸提勘錢六十六，其後又增貼輸等錢。凡四川四千九百餘井，歲產鹽約千餘萬斤，引法初行，百斤為一簷，又許增十斤勿算以優之，其後遞增至四百餘萬緡。二十九年，減西和州賣鹽直之半。

In Shaoxing 2 Sichuan Overall Commander Zhao Kai reformed the salt law, following the Daguan model with contract depots and certificate taxes broadly like the tea monopoly but even stricter. Each jin owed twenty-five cash in certificate fees, about nine and four-tenths cash in native-product and supplemental taxes, seven fen transit tax, one and a half cash lodging tax, and sixty-six cash investigation fees per certificate, with further surcharges added later. Sichuan's more than 4,900 wells produced over ten million jin yearly. When certificates were introduced one bundle was one hundred jin with ten extra jin allowed as a concession, but revenues eventually rose to over four million strings. In the twenty-ninth year Xihe Prefecture's salt price was cut in half.

孝宗淳熙六年，四川製置胡元質、總領程價言：「推排四路鹽井二千三百七十五、場四百五，除井一千一百七十四、場一百五十依舊額煎輸；其自陳或糾決增額者井一百二十五、場二十四，並今渲淘舊井亦願入籍者四百七十九；其無鹽之井，即與剗除，不敷而抱輸者，即與量減；共減錢引四十萬九千八百八十八道，而增收錢引十三萬七千三百四十九道，庶井戶免困重額。」七年，元質又言：「鹽井推排，所以增有餘補不足，有司務求贏餘，盈者過取，涸者略減，盡出私心。今後凡遇推排，以增補虧，不得逾已減之數。」十一年，以京西轉運副使江溥言金州帥司置場拘買商鹽，高價科賣，致商旅坐困，民食貴鹽，詔金州依法聽商人從便買賣，不得置場拘催。

In Chunxi 6 Sichuan Pacification Commissioner Hu Yuanzhi and Overall Commander Cheng Jia reported, "In reassessing 2,375 wells and 405 yards across the four circuits, 1,174 wells and 150 yards would remain at the old quota; 125 wells and 24 yards with self-reported or adjudicated increases, plus 479 old wells being dredged and registered; wells without salt would be struck off, and those unable to meet quotas would receive proportional reductions; reducing certificates by 409,888 while adding 137,349, so well households might escape crushing quotas. In the seventh year Yuanzhi added that reassessment should shift surplus to deficit, but officials seeking profit over-collected productive wells, under-reduced dry ones, and acted from private motives. Henceforth reassessment must use gains to offset losses and may not exceed prior reductions. In the eleventh year Jingxi Transport Vice Commissioner Jiang Pu reported that Jinzhou's military command had set up depots to seize merchant salt and resell it at inflated prices, harming traders and forcing the people to eat dear salt. Jinzhou was ordered to let merchants trade freely and not establish coercive depots.

初，趙開之立榷法也，令商人入錢請引，井戶但如額鬻鹽，輸土產稅而已。然堿脈有盈縮，月額有登耗，間以虛鈔付之，而收其算，引法由是大壞。井戶既為商人所要，因增其斤重予之，每簷有增至百六十斤者。又逃絕之井，許增額承認，小民利於得井，界增其額，而不能售，其引息土產之輸，無所從出，由是刎縊相尋，公私病之。

When Zhao Kai first established the monopoly, merchants paid cash for certificates while well households sold only their quota and paid native-product tax. But brine yields fluctuated and monthly quotas varied, so empty notes were sometimes issued while taxes were still collected, and the certificate system collapsed. Pressed by merchants, well households increased bundle weights, some to as much as 160 jin per bundle. Abandoned wells could be claimed with inflated quotas. Commoners eager for wells raised quotas beyond what they could sell, leaving certificate fees and native-product taxes unpaid. Suicides followed in succession, to the harm of all.

光宗紹熙三年，吏部尚書趙汝愚言：「紹興間趙開所議鹽法，諸井皆不立額，惟禁私賣，而諸州縣鎮皆置合同場，以招商販，其鹽之斤重，遠近皆平準之，使彼此均一而無相傾奪，貴賤以時而為之翕張。今其法盡廢，宜下四川總所視舊法施行。」時楊輔為總計，去虛額，閉廢井，申嚴合同場法，禁斤重之逾格者，而重私販之罰，鹽直於是頓昂。輔又請罷利州東路安撫司所置鹽店六，及津渡所收鹽錢，與西路興州鹽店。後總領陳曄又盡除官井所增之額焉。

In Shaoxi 3 Minister of Personnel Zhao Ruyu said Zhao Kai's Shaoxing salt law had set no fixed well quotas, banned only private sales, and placed contract depots in every jurisdiction to recruit merchants, equalizing salt weights near and far so regions did not undercut one another and prices rose and fell with the season. That system is now wholly abandoned. The Sichuan Overall Office should restore it. Yang Fu, then overall accountant, removed false quotas, closed abandoned wells, enforced contract-depot rules, banned excess bundle weights, and stiffened penalties for smuggling, and salt prices suddenly soared. Fu also asked to abolish the six salt shops of the Lizhou Eastern Route Pacification Commission, salt fees at ferry crossings, and the Xingzhou salt shop on the western route. Later Overall Commander Chen Ye removed all increased quotas on government wells.

五年，戶部言：「潼川府鹽、酒為蜀重害。鹽既收其土產錢給賣官引，又從而征之，矧州縣額外收稅，如買酒錢、到岸錢、榻地錢之類，皆是創增。」於是申禁成都、潼川、利路諸司。寧宗嘉定七年，詔四川鹽井專隸總所，既而宣撫使安丙言防秋藉此以助軍興，乃復奪之。

In the fifth year the Ministry of Revenue reported that Tongchuan salt and wine were among Sichuan's gravest burdens. Salt already collected native-product fees before issuing government certificates, yet officials taxed again. Prefectures and counties added wine-purchase fees, landing fees, stall fees, and other newly invented levies. Strict prohibitions were then announced to the Chengdu, Tongchuan, and Lizhou offices. In Jiading 7 Ningzong ordered Sichuan salt wells placed solely under the Overall Office, but Pacification Commissioner An Bing said autumn defense needed the revenue for military campaigns and they were seized back.

茶宋榷茶之制，擇要會之地，曰江陵府，曰真州，曰海州，曰漢陽軍，曰無為軍，曰蘄州之蘄口，為榷貨務六。初，京城、建安、襄復州皆置務，後建安、襄復州務廢，京城務雖存，但會給交鈔往還，而不積茶貨。在淮南則蘄、黃、廬、舒、光、壽六州，官自為場，置吏總之，謂之山場者十三；六州采茶之民皆隸焉，謂之園戶。歲課作茶輸租，餘則官悉市之。其售於官者，皆先受錢而後入茶，謂之本錢；又民歲輸稅願折茶者，謂之折稅茶。總為歲課八百六十五萬餘斤，其出鬻皆就本場。在江南則宣、歙、江、池、饒、信、洪、撫、筠、袁十州，廣德、興國、臨江、建昌、南康五軍；兩浙則杭、蘇、明、越、婺、處、溫、台、湖、常、衢、睦十二州；荊湖則江陵府、潭、澧、鼎、鄂、嶽、歸、峽七州、荊門軍；福建則建、劍二州，歲如山場輸租折稅。總為歲課江南千二十七萬餘斤，兩浙百二十七萬九千餘斤，荊湖二百四十七萬餘斤，福建三十九萬三千餘斤，悉送六榷務鬻之。

Tea. Under the Song tea monopoly, six Commodity Monopoly Offices were established at strategic hubs: Jiangling, Zhen, Hai, Hanyang, Wuwei, and Qikou in Qizhou. At first offices were also set up in the capital, Jian'an, and Xiangfu, but the latter two were abolished. The capital office survived only to exchange notes and did not stockpile tea. In Huainan the government operated thirteen mountain tea depots across Qi, Huang, Lu, Shu, Guang, and Shou, each staffed by officials; and all tea-growing households in those six prefectures were registered as tea garden households. They paid tea as rent on the annual levy, and the government bought all remaining tea. Sales to the government were paid in advance, called principal advances; and tea submitted in lieu of tax was called tax-conversion tea. The annual levy totaled over 8.65 million jin, all sold at the local depot. In Jiangnan were Xuan, She, Jiang, Chi, Rao, Xin, Hong, Fu, Jun, and Yuan, plus the military districts of Guangde, Xingguo, Linjiang, Jianchang, and Nankang; in Liangzhe were Hang, Su, Ming, Yue, Wu, Chu, Wen, Tai, Hu, Chang, Qu, and Mu; in Jinghu were Jiangling, Tan, Li, Ding, E, Yue, Gui, Xia, and Jingmen; in Fujian were Jian and Jian, which paid rent and tax-conversion tea yearly like the mountain depots. Annual levies totaled over 10.27 million jin in Jiangnan, 1.279 million in Liangzhe, 2.47 million in Jinghu, and 393,000 in Fujian, all sent to the six monopoly offices for sale.

茶有二類，曰片茶，曰散茶。片茶蒸造，實卷模中串之，唯建、劍則既蒸而研，編竹為格，置焙室中，最為精潔，他處不能造。有龍、鳳、石乳、白乳之類十二等，以充歲貢及邦國之用。其出虔、袁、饒、池、光、歙、潭、嶽、辰、澧州、江陵府、興國臨江軍，有仙芝、玉津、先春、綠芽之類二十六等，兩浙及宣、江、鼎州又以上、中、下或第一至第五為號。散茶出淮南、歸州、江南、荊湖，有龍溪、雨前、雨後之類十一等，江、浙、又有以上、中、下或第一至第五為號者。買臘茶斤自二十錢至一百九十錢有十六等，片茶大片自六十五錢至二百五錢有五十五等，散茶斤自十六錢至三十八錢五分有五十九等；鬻臘茶斤自四十七錢至四百二十錢有十二等，片茶自十七錢至九百一十七錢有六十五等，散茶自十五錢至一百二十一錢有一百九十等。

Tea fell into two categories: cake tea and loose tea. Cake tea was steamed, pressed into molds, and strung on cords. Only Jian and Jian ground it after steaming, set it in bamboo frames in roasting rooms, and produced the finest grades, which other regions could not replicate. Twelve grades such as Dragon, Phoenix, Stone Nipple, and White Nipple supplied annual tribute and state needs. Tea from Qian, Yuan, Rao, Chi, Guang, She, Tan, Yue, Chen, Li, Jiangling, Xingguo, and Linjiang had twenty-six grades such as Immortal Fungus, Jade Ford, Early Spring, and Green Sprout, while Liangzhe and Xuan, Jiang, and Ding used upper, middle, lower, or first through fifth grades. Loose tea from Huainan, Gui, Jiangnan, and Jinghu had eleven grades such as Dragon Brook, Before Rain, and After Rain, with Jiang and Zhe again using upper, middle, lower, or first through fifth grades. Government purchase prices ranged across sixteen grades for wax tea from twenty to 190 cash per jin, fifty-five grades for large cake tea from sixty-five to 250 cash, and fifty-nine grades for loose tea from sixteen to 38.5 cash; Sale prices had twelve grades for wax tea from forty-seven to 420 cash per jin, sixty-five for cake tea from seventeen to 917 cash, and one hundred ninety for loose tea from fifteen to 121 cash.

民之欲茶者售於官，給其日用者，謂之食茶，出境則給券。商賈貿易，入錢若金帛京師榷貨務，以射六務、十三場茶，給券隨所射與之，願就東南入錢若金帛者聽，計直於茶如京師。至道末，鬻錢二百八十五萬二千九百餘貫，天禧末，增四十五萬餘貫。天下茶皆禁，唯川峽、廣南聽民自買賣，禁其出境。

Those who wanted tea bought from the government; tea for daily use was called food tea, and certificates were issued for export. Merchants paid cash or valuables at the capital Commodity Monopoly Office to bid for tea from the six offices and thirteen depots and received matching certificates. They might also pay in the southeast at values calculated like the capital. By the end of Zhidao sales reached 2,852,900 strings; by the end of Tianxi they had risen by another 450,000 strings. Tea was monopolized empire-wide except in Sichuan and Guangnan, where private trade was allowed but export was forbidden.

凡民茶折稅外，匿不送官及私販鬻者沒入之，計其直論罪。園戶輒毀敗茶樹者，計所出茶論如法。舊茶園荒薄，采造不充其數者，蠲之。當以茶代稅而無茶者，許輸他物。主吏私以官茶貿易，及一貫五百者死。自後定法，務從輕減。太平興國二年，主吏盜官茶販鬻錢三貫以上，黥麵送闕下；淳化三年，論直十貫以上，黥麵配本州牢城，巡防卒私販茶，依本條加一等論。凡結徒持杖販易私茶、遇官司擒捕抵拒者，皆死。太平興國四年，詔鬻偽茶一斤杖一百，二十斤以上棄市。雍熙二年，民造溫桑偽茶，比犯真茶計直十分論二分之罪。淳化五年，有司以侵損官課言加犯私鹽一等，非禁法州縣者，如太平興國詔條論決。

Tea withheld beyond tax conversion or sold privately was confiscated and punished according to its value. Tea garden households who destroyed tea trees were punished according to the tea they would have produced. Old gardens too depleted to meet quotas were exempted. Those owing tea tax without tea could pay in other goods. Head clerks who privately traded government tea worth 1,500 cash or more were executed. Later statutes were progressively lightened. In Taiping Xingguo 2 head clerks who stole and sold government tea worth three strings or more were tattooed and sent to court; in Chunhua 3 the threshold was ten strings, with tattooing and assignment to the local garrison prison, while patrol soldiers who smuggled tea received one grade heavier punishment. Gangs armed with staves who traded private tea and resisted arrest were all executed. In Taiping Xingguo 4 selling one jin of counterfeit tea brought one hundred strokes, and twenty jin or more brought execution. In Yongxi 2 counterfeit warm-mulberry tea was punished at two-tenths the penalty for real tea of equal value. In Chunhua 5 officials proposed adding one grade to the penalty for private salt smuggling for encroaching on revenue, while non-monopoly jurisdictions would follow Taiping Xingguo statutes.

茶之為利甚博，商賈轉致於西北，利嘗至數倍。雍熙後用兵，切於饋餉，多令商人入芻糧塞下，酌地之遠近而為其直，取市價而厚增之，授以要券，謂之交引，至京師給以緡錢，又移文江、淮、荊湖給以茶及顆、末鹽。端拱二年，置折中倉，聽商人輸粟京師，優其直，給茶鹽於江、淮。

Tea profits were enormous; merchants who shipped it northwest often gained several times their cost. After Yongxi war made rations urgent, merchants delivered fodder to the frontier at inflated prices based on distance and received exchange notes redeemable in cash at the capital or in tea and granulated and powdered salt in Jiang, Huai, and Jinghu. In Duangong 2 exchange granaries were set up so merchants could deliver grain to the capital at favorable rates and receive tea and salt in Jiang and Huai.

淳化三年，監察御史薛映、秘書丞劉式等請罷諸榷務，令商人就出茶州軍官場算買，既大省輦運，又商人皆得新茶。詔以三司鹽鐵副使雷有終為諸路茶鹽製置使，左司諫張觀與映副之。四年二月，廢沿江八務，大減茶價。詔下，商人頗以江路回遠非便，有司又以損直虧課為言。七月，復置八務，罷製置使、副。至道初，劉式猶固執前議，西京作坊使楊允恭言商人市諸州茶，新陳相糅，兩河、陝西諸州，風土各有所宜，非參以多品則少利，罷榷務令就茶山買茶不可行。太宗欲究其利害之說，命宰相召鹽鐵使陳恕等與式、允恭定議，召問商人，皆願如淳化所減之價，不然，即望仍舊。有司職出納，難於減損，皆同允恭之說，式議遂寢。即以允恭為江南、淮南、兩浙發運兼製置茶鹽使。二年，從允恭等請，禁淮南十二州軍鹽，官鬻之，商人先入金帛京師及揚州折博務者，悉償以茶。自是鬻鹽得實錢，茶無滯積，歲課增五十萬八千餘貫，允恭等皆被賞。

In Chunhua 3 Investigating Censor Xue Ying and Secretariat Assistant Liu Shi asked to abolish the monopoly offices and let merchants buy directly at tea-producing government depots, saving transport costs and giving merchants fresh tea. Lei Youzhong was appointed Tea and Salt Commissioner for All Circuits, with Zhang Guan and Xue Ying as deputies. In the second month of the fourth year the eight riverside monopoly offices were abolished and tea prices sharply cut. Merchants complained that the river route was too long and inconvenient, and officials cited lost revenue from lower prices. In the seventh month the eight offices were restored and the commissioner posts abolished. Early in Zhidao Liu Shi still pressed his plan, but Yang Yungong argued that buying tea by prefecture mixed new and old stock, that different regions needed blended varieties for profit, and that abolishing monopoly offices for direct mountain purchase was impractical. Taizong sought to weigh the arguments and had chief ministers convene Chen Shu with Liu Shi and Yang Yungong. Merchants testified that they preferred the Chunhua reduced prices or wished to return to the old system. Revenue officials, reluctant to accept cuts, sided with Yang Yungong, and Liu Shi's proposal was dropped. Yang Yungong was appointed transport and tea-salt commissioner for Jiangnan, Huainan, and Liangzhe. In the second year, at Yang Yungong's request, private salt in Huainan's twelve jurisdictions was banned and sold by the government, and merchants who had paid cash or goods in the capital or at Yangzhou were repaid in tea. Thereafter salt sales brought in real cash, tea stocks cleared, annual revenues rose by 508,000 strings, and Yang Yungong and his colleagues were rewarded.

初，商人以鹽為急，趨者甚眾，及禁江、淮鹽，又增用茶，如百千又有官耗，增十年場耗，隨所在饒益。其輸邊粟者，持交引詣京師，有坐賈置鋪，隸名榷貨務，懷交引者湊之。若行商，則鋪賈為保任，詣京師榷務給錢，南州給茶；若非行商，則鋪賈自售之，轉鬻與茶賈。及南北和好罷兵，邊儲稍緩，物價差減，而交引虛錢未改。既以茶代鹽，而買茶所入不補其給，交引停積，故商旅所得茶，指期於數年之外，京師交引愈賤，至有裁得所入芻粟之實價，官私俱無利。是年，定監買官虧額自一厘以上罰奉、降差遣之制。

At first merchants flocked to salt. After Jiang and Huai salt was banned, tea was added to the system. On top of base quantities came official wastage allowances and increased ten-year yard wastage, with surplus benefits varying by location. Merchants who delivered frontier grain brought exchange notes to the capital, where sedentary shopkeepers registered with the Commodity Monopoly Office and pooled note holders. Traveling merchants had shop merchants act as guarantors, received cash at the capital monopoly office, and obtained tea in the southern prefectures; non-traveling merchants had shop merchants sell the notes and resell them to tea merchants. After peace ended the wars, frontier stores eased and prices fell, but the inflated face value of exchange notes was not adjusted. Tea replaced salt, but tea purchases did not cover payouts, so notes piled up and merchants waited years for tea. Capital notes fell until some were worth only the real price of the grain delivered, leaving neither the state nor merchants with profit. That year the court fixed penalties: purchasing supervisors with deficits of one li or more lost salary and rank.

景德二年，命鹽鐵副使林特、崇儀副使李溥等就三司悉索舊制詳定，而召茶商論議，別為新法：其於京師入金銀、綿帛實直錢五十千者，給百貫實茶，若須海州茶者，入見緡五十五千；河北緣邊入金帛、芻粟，如京師之制，而茶增十千，次邊增五千；河東緣邊次邊亦然，而所增有八千、六千之差；陝西緣邊亦如之，而增十五千，須海州茶者，納物實直五十二千，次邊所增如河北緣邊之制。其三路近地所入所給，皆如京師。河北次邊、河東緣邊次邊，皆不得射海州茶。茶商所過，當輸算，令記錄，候至京師並輸之。仍約束山場，謹其出納。議奏，三司皆以為便。五月，以溥為淮南製置發運副使，委成其事。行之一年，真宗慮未盡其要，三年，命樞密直學士李浚等比較新舊法利害。時新法方行，商人頗眩惑，特等請罷比較，從之。

In Jingde 2 Lin Te, Li Pu, and others were sent to the Three Departments to review all old regulations and consult tea merchants on a new law. At the capital, fifty thousand in real value of gold, silver, or silk bought one hundred strings of tea; Haizhou tea required fifty-five thousand in cash; on the Hebei frontier, gold, silk, and grain followed capital rates, but tea premiums added ten thousand at the border and five thousand at the second zone; Hedong used the same tiers with eight- and six-thousand differences; Shaanxi added fifteen thousand; Haizhou tea required goods worth fifty-two thousand, with second-zone premiums as on the Hebei frontier. Nearby districts in all three frontier circuits followed capital rates for both payments and tea issued. Hebei's second zone and Hedong's border zones could not bid for Haizhou tea. Transit duties were recorded along the route and paid in full at the capital. Mountain depots were also tightened to control receipts and disbursements. The Three Departments approved the proposal. In the fifth month Li Pu was appointed Huainan transport vice commissioner to implement the reform. After one year Zhenzong worried the reform was incomplete, and in the third year ordered Li Jun to compare the old and new laws. Merchants were confused by the new law, and Lin Te persuaded the emperor to cancel the comparison.

有司上歲課：元年用舊法，得五百六十九萬貫，二年用新法，得四百一十萬貫，三年二百八萬貫。特言「所增蓋官本少而有利」，乃實課也，所虧虛錢耳。四年秋，特等皆遷官，仍詔三司行新法，不得輒有改更。大中祥符二年，特、溥等上編成《茶法條貫》並課利總數二十三策。

Officials reported annual receipts: 5.69 million strings under the old law in year one, 4.1 million under the new law in year two, and 2.8 million in year three. Lin Te argued that higher returns reflected lower principal and real profit, while the drop was only in inflated note values. In autumn of the fourth year they were promoted, and the court ordered the Three Departments to keep the new law unchanged. In Dazhong Xiangfu 2 they submitted the compiled Tea Law Regulations and twenty-three revenue policies.

自新法之行，舊有交引而未給者，已給而未至京師者，已至而未磨者，悉差定分數，折納入官。大約商人有舊引千貫者，令新法歲入二百千，候五歲則新舊皆給足。官府有茶充公費者，慮其價賤亂法，悉改以他物。山場節其出耗，所過商稅嚴其覺舉。諸榷務所受茶，皆均第配給場務，以交引至先後為次。大商刺知精好之處，日夜走僮使齎券詣官，率多先焉。初，禁淮南鹽，小商已困，至是，益不能行。

Under the new law, outstanding notes—whether unpaid, paid but not yet in the capital, or in the capital but not canceled—were settled at fixed rates and surrendered to the state. Merchants holding thousand-string old notes paid two hundred thousand yearly for five years until old and new obligations were fully redeemed. Government tea used for public expenses was replaced with other goods lest cheap tea undermine the monopoly. Depots limited wastage allowances and transit taxes were enforced more strictly. Monopoly offices allocated tea to yards by grade in the order notes arrived. Major merchants who knew the best tea sent runners day and night with certificates to reach the offices first. Small merchants had already suffered when Huainan salt was banned, and now they could scarcely operate at all.

六年，申監買官賞罰之式，凡買到入算茶，及租額遞年送榷務交足而有羨餘者，即理為課績，其不入算者，雖多不在此限。大中祥符五年，歲課二百餘萬貫，六年至三百萬貫，七年又增九十萬貫，八年才百六十萬貫。

In year six purchasing supervisors were judged on tea that entered transit accounts and rent delivered in full with surplus; tea outside transit accounts did not count regardless of volume. Dazhong Xiangfu 5 brought over two million strings; year 6 reached three million; year 7 added nine hundred thousand; year 8 fell to only 1.6 million.

是時數年間，有司以京師切須錢，商人舊執交引至場務即付物，時或特給程限，逾限未至者，每十分復令別輸二分見緡，謂之貼納。豪商率能及限，小商或不即知，或無貼納，則賤鬻於豪商。有司徒知移用之便，至存一歲之內文移小改至十數者，商人惑之，顧望不進。乃詔刑部尚書馮拯、翰林學士王曾詳定，拯等深以慎重敦信為言，而上封者猶競陳改法之弊。九年，乃命翰林學士李迪、權御史中丞淩策、侍御史知雜呂夷簡與三司同議條製。時以茶多不精，給商人罕有饒益，行商利薄，陝西交引愈賤，鬻於市才八千。知秦州曹瑋請於永興、鳳翔、河中府官出錢市之，詔可。迪等以入中緡錢、金帛，舊從商人所有受之，至是請令十分輸緡錢四五，又定加饒貼納之差。然凡有條奏，多令李溥裁酌，溥務執前製，罕所變革。

For years the capital needed cash urgently. Merchants with notes received tea at the yards on arrival, but deadlines were imposed; late delivery required a supplemental payment of two parts in cash per ten. Wealthy merchants met deadlines; small merchants who missed them or could not pay the supplement sold notes cheaply to the wealthy. Clerks who knew how to shift funds made a dozen minor document changes in a year, confusing merchants and slowing trade. Feng Zheng and Wang Zeng were ordered to revise the rules and urged caution and trust, but memorialists still attacked every change. In year 9 Li Di, Ling Ce, and Lü Yijian were ordered to draft regulations with the Three Departments. Much tea was poor quality, merchants gained little, traveling merchants earned thin profits, and Shaanxi notes sold for only eight thousand in the market. Cao Wei, prefect of Qinzhou, asked Yongxing, Fengxiang, and Hezhong to buy the notes with government funds, and the court agreed. Li Di proposed requiring four or five parts in cash out of ten for frontier deliveries and set supplemental bounty rates. Li Pu was still left to decide most details and clung to the old system with few changes.

天禧二年，太常博士李垂請放行茶貨。左諫議大夫孫奭言：「茶法屢改，商人不便，非示信之道，望重定經久之制。」即詔奭與三司詳定，務從寬簡。未幾，奭出知河陽，事遂止。三司言：「陝西入中芻糧，請依河北例，鬥束量增其直，計實錢給鈔，入京以見錢買之，願受茶貨交引，給依實錢數，令榷貨務並依時價納緡錢支茶，不得更用芻糧文鈔貼納茶貨。」詔每八百千，增五千茶與之，餘從其請。時陝西交引益賤，京師裁直五千，有司惜其費茶。五年，出內庫錢五十萬貫，令閣門祗候李德明於京師市而毀之。

In Tianxi 2 Li Chui asked to free tea from monopoly control. Sun Shi said: "The tea law has changed too often and inconveniences merchants. This undermines trust. I ask that a lasting system be fixed." The court ordered Sun Shi and the Three Departments to revise the law along lenient and simple lines. Soon Sun Shi was posted to Heyang and the reform stopped. The Three Departments proposed Shaanxi frontier grain follow Hebei: raise measured prices, pay real cash in certificates, redeem in the capital for cash, and pay tea at market rates in cash rather than grain certificates. The court added five thousand in tea per eight hundred thousand and approved the rest. Shaanxi notes fell further, to five thousand in the capital, and officials regretted the tea spent redeeming them. In year 5 the court spent five hundred thousand strings from the inner treasury for Li Deming to buy and destroy the notes in the capital.

乾興以來，西北兵費不足，募商人入中芻粟如雍熙法給券，以茶償之。後又益以東南緡錢、香藥、犀齒，謂之三說；而塞下急於兵食，欲廣儲偫，不愛虛估，入中者以虛錢得實利，人競趨焉。及其法既弊，則虛估日益高，茶日益賤，入實錢金帛日益寡。而入中者非盡行商，多其土人，既不知茶利厚薄，且急於售錢，得券則轉鬻於茶商或京師交引鋪，獲利無幾；茶商及交引鋪或以券取茶，或收蓄貿易，以射厚利。由是虛估之利皆入豪商巨賈，券之滯積，雖二三年茶不足以償而入中者以利薄不趨，邊備日蹙，茶法大壞。初，景德中丁謂為三司使，嘗計其得失，以謂邊糴才及五十萬，而東南三百六十餘萬茶利盡歸商賈。當時以為至論，厥後雖屢變法以救之，然不能亡敝。

After Qianxing northwest military costs outran revenue, and merchants were recruited to deliver frontier grain for tea certificates as under Yongxi. Later southeast cash, aromatics, and ivory were added—the Three Categories method; the frontier urgently needed grain and inflated valuations to fill stores, so submitters profited from phantom credits and rushed to participate. As the system broke down, inflated valuations rose, tea prices fell, and real cash and goods paid in dwindled. Many submitters were locals, not traveling merchants, who knew little of tea profits and sold certificates quickly to tea merchants or capital note shops for slim returns; while tea merchants and note shops redeemed or hoarded certificates for large profits. Inflated profits went to great merchants. Notes piled up until two or three years of tea could not cover them, frontier submitters stopped coming, border stores shrank, and the tea law collapsed. In Jingde Ding Wei had calculated that frontier grain cost only five hundred thousand while over 3.6 million in southeast tea profits went to merchants. His analysis was considered definitive, yet repeated reforms could not remove the flaw.

天聖元年，命三司使李諮等較茶、鹽、礬稅歲入登耗，更定其法。遂置計置司，以樞密副使張士遜、參知政事呂夷簡、魯宗道總之。首考茶法利害，奏言：「十三場茶歲課緡錢五十萬，天禧五年才及緡錢二十三萬，每券直錢十萬，鬻之售錢五萬五千，總為緡錢實十三萬，除九萬餘緡為本錢，歲才得息錢三萬餘緡，而官吏廩給雜費不預，是則虛數多而實利寡，請罷三說，行貼射法。」其法以十三場茶買賣本息並計其數，罷官給本錢，使商人與園戶自相交易，一切定為中估，而官收其息。如鬻舒州羅源場茶，斤售錢五十有六，其本錢二十有五，官不復給，但使商人輸息錢三十有一而已。然必輦茶入官，隨商人所指予之，給券為驗，以防私害，故有貼射之名。若歲課貼射不盡，或無人貼射，則官市之如舊。園戶過期而輸不足者，計所負數如商人入息。舊輸茶百斤，益以二十斤至三十五斤，謂之耗茶，亦皆罷之。其入錢以射六務茶者如舊制。

In Tiansheng 1 Li Zi and others were ordered to compare tea, salt, and alum revenues and reform the laws. A Planning Office was set up under Zhang Shixun, Lü Yijian, and Lu Zongdao. They reported that thirteen-yard tea revenue had fallen from five hundred thousand strings to two hundred thirty thousand under Tianxi 5, with certificates nominally worth one hundred thousand selling for fifty-five thousand and yielding only thirty thousand in real interest after principal—official costs excluded. They asked to end the Three Categories method and adopt direct offset. The new method totaled principal and interest at the thirteen yards, ended government advances, let merchants and growers trade at median prices, and the state collected interest. At Shuzhou's Luoyuan yard, for example, tea sold at fifty-six cash per jin with twenty-five principal; the government paid no principal and merchants paid thirty-one in interest. Tea still had to enter government stores and be issued to merchants' orders with certificates as proof—hence the name direct-offset. If direct offset fell short or found no takers, the government bought tea as before. Growers who missed deadlines paid shortfalls at merchant interest rates. The old wastage tea surcharge of twenty to thirty-five jin per hundred was abolished. Cash bids for tea at the six monopoly offices followed the old system.

先是，天禧中，詔京師入錢八萬，給海州、荊南茶；入錢七萬四千有奇，給真州、無為、蘄口、漢陽並十三場茶，皆直十萬，所以饒裕商人；而海州、荊南茶善而易售，商人願得之，故入錢之數厚於他州。其入錢者，聽輸金帛十之六。至是，既更為十三場法，又募入錢六務，而海州、荊南增為八萬六千，真州、無為、蘄口、漢陽增為八萬。商人入芻粟塞下者，隨所在實估，度地裏遠近，量增其直。以錢一萬為率，遠者增至七百，近者三百，給券至京，一切以緡錢償之，謂之見錢法；願得金帛、若他州錢、或茶鹽、香藥之類者聽。大率使茶與邊糴，各以實錢出納，不得相為輕重，以絕虛估之敝。朝廷皆用其說。

Earlier in Tianxi the capital rate was eighty thousand cash for Haizhou and Jingnan tea; seventy-four thousand odd for Zhen, Wuwei, Qikou, Hanyang, and thirteen-yard tea, all nominally worth one hundred thousand to enrich merchants; but Haizhou and Jingnan tea sold well, so merchants paid less cash for those grades than elsewhere. Up to six-tenths of cash payments could be made in gold and silk. Under the thirteen-yard reform and renewed cash recruitment at the six offices, Haizhou and Jingnan rose to eighty-six thousand and Zhen, Wuwei, Qikou, and Hanyang to eighty thousand. Frontier grain was priced by local valuation with distance-based increases. Per ten thousand cash, distant deliveries gained up to seven hundred and nearby three hundred; certificates redeemed in cash at the capital—the cash redemption method; holders could choose gold, silk, other regional cash, tea, salt, or aromatics instead. Tea and frontier grain were to be paid in real cash without cross-subsidy, ending inflated valuation. The court adopted the proposal.

行之期年，豪商大賈不能為輕重，而論者謂邊糴償以見錢，恐京師府藏不足以繼，爭言其不便。會江、淮計置司言茶有滯積壞敗者，請一切焚棄。朝廷疑變法之弊，下書責計置司，又遣官行視茶積。諮等因條上利害，且言：「嘗遣官視陝西、河北，以鎮戎軍、定州為率，鎮戎軍入粟直二萬八千，定州入粟直四萬五千，給茶皆直十萬。以蘄州市茶本錢視鎮戎軍粟直，反亡本錢三之一，得不償失，敝在茶與邊糴相須為用，故更今法。以新舊二法較之，乾興元年用三說法，每券十萬，茶售錢五萬一千至六萬二千，香藥、象齒售錢四萬一千有奇，東南緡錢售錢八萬三千，而京師實入緡錢五十七萬有奇，邊儲芻二百五萬餘圍，粟二百九十八萬石。天聖元年用新法，至二年，茶及香藥、東南緡錢每給直十萬，茶入實錢七萬四千有奇至八萬，香藥、象齒入錢七萬二千有奇，東南緡錢入錢十萬五百，而京師實入緡錢增一百四萬有奇，邊儲芻增一千一百六十九萬餘圍，粟增二百一十三萬餘石。舊以虛估給券者，至京師為出錢售之，或折為實錢給茶，貴賤從其市估。其先賤售於茶商者，券錢十萬，使別輸實錢五萬，共給天禧五年茶直十五萬，小商百萬以下免輸錢，每券十萬，給茶直七萬至七萬五千；天禧茶盡，則給乾興以後茶，仍增別輸錢五萬者為七萬，並給耗如舊，俟舊券盡而止。如此又省合給茶及香藥、象齒、東南緡錢總直緡錢一百七十一萬。」二府大臣亦言：「所省及增收計為緡錢六百五十餘萬。時邊儲有不足以給一歲者，至是，多者有四年，少者有二年之蓄，而東南茶亦無滯積之弊。其計置司請焚棄者，特累年壞敗不可用者爾。推行新法，功緒已見。蓋積年侵蠹之源一朝閉塞，商賈利於復故，欲有以動搖，而論者不察其實，助為遊說。願力行之，毋為流言所易。」於是詔有司榜諭商賈以推行不變之意，賜典吏銀絹有差，然論者猶不已。

After one year great merchants could no longer manipulate prices, but critics feared cash redemption of frontier grain would drain the capital treasury. The Jiang-Huai Planning Office reported spoiled stagnant tea and asked to burn it all. The court suspected reform failure, rebuked the Planning Office, and sent inspectors to review tea stocks. Li Zi replied that inspections in Shaanxi and Hebei showed Zhenrong grain worth twenty-eight thousand and Ding forty-five thousand while tea certificates still paid one hundred thousand. Qizhou tea principal against Zhenrong grain value lost a third of principal; tea and frontier grain had to be decoupled, hence the new law. Under Qianxing's Three Categories method, hundred-string certificates redeemed tea at 51–62 thousand, aromatics and ivory at 41 thousand odd, and southeast cash at 83 thousand, while the capital received only 57 thousand odd per certificate and frontier stores held 2.5 million enclosures of fodder and 2.98 million shi of grain. Under Tiansheng's new law by year two, hundred-string payouts brought 74–80 thousand in real cash for tea, 72 thousand odd for aromatics and ivory, and 100,500 for southeast cash, while capital receipts rose 1.4 million strings and frontier stores gained 11.69 million enclosures of fodder and 2.13 million shi of grain. Old inflated certificates were redeemed in the capital for cash or tea at market rates. Merchants who had sold cheaply paid fifty thousand more per hundred-thousand certificate for Tianxi 5 tea worth one hundred fifty thousand; small merchants under one million paid nothing and received seventy to seventy-five thousand in tea per certificate; after Tianxi stock ran out they received post-Qianxing tea, with the fifty-thousand supplement raised to seventy thousand and wastage as before until old notes were cleared. This saved 1.71 million strings in combined tea, aromatics, ivory, and southeast cash payouts. The two departments reported total savings and increased receipts of over 6.5 million strings. Frontier stores that once could not last a year now held two to four years of supplies, and southeast tea no longer stagnated. The tea marked for burning was only years-old spoiled stock. The new law was already showing results. Years of corruption had been cut off at once. Merchants who wanted the old system tried to shake the reform, and critics who did not examine the facts helped spread rumors. They urged firm implementation and resistance to rumor. The court posted notices assuring merchants the reform would stand, rewarded clerks with silver and silk, yet criticism continued.

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