1
食貨五
Finance and Economics, Part Five
2
武德元年，文武官給祿，頗減隋制，一品七百石，從一品六百石，二品五百石，從二品四百六十石，三品四百石，從三品三百六十石，四品三百石，從四品二百六十石，五品二百石，從五品百六十石，六品百石，從六品九十石，七品八十石，從七品七十石，八品六十石，從八品五十石，九品四十石，從九品三十石，皆以歲給之。 外官則否。
In Wude 1 (618), the court set salaries for civil and military officials well below Sui levels: first rank received seven hundred piculs of grain per year, associate first rank six hundred, and so on down to ninth rank at forty piculs and associate ninth at thirty. All were paid once a year. Provincial and local officials were not included.
3
一品有職分田十二頃，二品十頃，三品九頃，四品七頃，五品六頃，六品四頃，七品三頃，五十畝，八品二頃五十畝，九品二頃，皆給百里內之地。 諸州都督、都護、親王府官二品十二頃，三品十頃，四品八頃，五品七頃，六品五頃，七品四頃，八品三頃，九品二頃五十畝。 鎮戍、關津、嶽瀆官五品五頃，六品三頃五十畝，七品三頃，八品二頃，九品一頃五十畝。 三衛中郎將、上府折沖都尉六頃，中府五頃五十畝，下府及郎將五頃； 上府果毅都尉四頃，中府三頃五十畝，下府三頃； 上府長史、別將三頃，中府、下府二頃五十畝； 親王府典軍五頃五十畝，副典軍四頃； 千牛備身左右、太子千牛備身三頃； 折沖上府兵曹二頃，中府、下府一頃五十畝。 外軍校尉一頃二十畝，旅帥一頃，隊正、副八十畝。
Capital officials of first rank received twelve qing of office land, second rank ten qing, and so on through ninth rank at two qing; seventh rank received three qing plus fifty mu, eighth rank two qing and fifty mu. All land was assigned within a radius of one hundred li. Regional inspectors, protectors-general, and officials of princely establishments received office land by rank: second rank twelve qing, third ten, fourth eight, fifth seven, sixth five, seventh four, eighth three, and ninth two qing and fifty mu. Officials at frontier garrisons, passes and ferries, and sacred mountains received five qing at fifth rank, three qing and fifty mu at sixth, three qing at seventh, two at eighth, and one qing and fifty mu at ninth. Lieutenant generals of the Three Guards and chief commandants of superior military prefectures received six qing; those of middle prefectures five qing and fifty mu; those of inferior prefectures and commandant-lieutenants five qing; Assistant commandants of superior prefectures received four qing; of middle prefectures three qing and fifty mu; of inferior prefectures three qing; Chiefs of staff and deputy generals of superior prefectures received three qing; those of middle and inferior prefectures two qing and fifty mu; Commandants of princely households received five qing and fifty mu; deputy commandants four qing; Left and right Gentlemen-at-Arms of the Thousand-Ox Guard and those attached to the Crown Prince received three qing each; Military aides of superior military prefectures received two qing; those of middle and inferior prefectures one qing and fifty mu. Field company commanders received one qing and twenty mu; brigade leaders one qing; squad leaders and their deputies eighty mu.
4
親王以下又有永業田百頃，職事官一品六十頃，郡王、職事官從一品五十頃，國公、職事官從二品三十五頃，縣公、職事官三品二十五頃，職事官從三品二十頃，侯、職事官四品十二頃，子、職事官五品八頃，男、職事官從五品五頃，六品、七品二頃五十畝，八品、九品二頃。 上柱國三十頃，柱國二十五頃，上護軍二十頃，護軍十五頃，上輕車都尉十頃，輕車都尉七頃，上騎都尉六頃，騎都尉四頃，驍騎、飛騎尉八十畝，雲騎、武騎尉六十畝。 散官五品以上給同職事官。 五品以上受田寬鄉，六品以下受於本鄉。 解免者追田，除名者受口分之田，襲爵者不別給。 流內九品以上口分田終其身，六十以上停私乃收。
Imperial princes and below also held perpetual-heritage estates: a full prince one hundred qing; a substantive first-rank official sixty; a commandery prince or substantive associate first rank fifty; a state duke or substantive associate second rank thirty-five; and so on down to sixth and seventh ranks at two qing and fifty mu and eighth and ninth at two qing. Honorary ranks carried land grants as well: Senior Pillar of State thirty qing, Pillar of State twenty-five, Senior Guardian General twenty, Guardian General fifteen, and on down to Commandants of Valiant and Flying Cavalry at eighty mu and Commandants of Cloud and Martial Cavalry at sixty. Honorary officials from fifth rank upward received the same allotments as substantive officials of the same grade. Officials of fifth rank and above drew land from districts with surplus acreage; those of sixth rank and below from their own home districts. When an official was removed from office his land was taken back; when his name was struck from the rolls he kept only personal-share land; a son who inherited a noble title received no additional grant. Exiled officials of ninth rank and above kept personal-share land for life; after they turned sixty private use ceased and the land reverted to the state.
5
凡給田而無地者，畝給粟二斗。
When an official was entitled to land but none could be assigned, the state paid two dou of grain per mu in lieu.
6
京司及州縣皆有公廨田，供公私之費。 其後以用度不足，京官有俸賜而巳。 諸司置公廨本錢，以番官貿易取息，計員多少為月料。
Capital departments and local governments alike held office-compound land to cover official expenses. Later, as costs outran revenue, capital officials received only cash salaries and grain stipends. Departments established office-capital funds and assigned clerks in rotation to trade on the principal; monthly allowances were apportioned by headcount.
7
貞觀初，百官得上考者，給祿一季。 未幾，又詔得上下考給祿一年，出使者稟其家，新至官者計日給糧。 中書舍人高季輔言：「外官卑品貧匱，宜給祿養親。」 自後以地租春秋給京官，歲凡五十萬一千五百余斛。 外官降京官一等，一品以五十石為一等，二品、三品以三十石為一等，四品、五品以二十石為一等，六品、七品以五石為一等，八品、九品以二石五斗為一等。 無粟則以鹽為祿。
Early in the Zhenguan era, officials rated 'superior' in annual review received an extra quarter's salary. Soon afterward an edict extended the bonus to officials rated either 'superior' or 'lower superior,' granting a full year's salary; envoys drew rations for their households, and newcomers were paid grain by the day until regular salary began. Gao Jifu, Attendant Drafting the Secretariat, urged: 'Junior provincial officials are destitute; they ought to receive salaries to support their families.' Thereafter land tax from the circuits was delivered to capital officials in spring and autumn, about 501,500 hu annually. Provincial salaries stood one grade below capital rates: first rank advanced in steps of fifty piculs; second and third in steps of thirty; fourth and fifth of twenty; sixth and seventh of five; eighth and ninth of two piculs and five dou. Where grain could not be delivered, salt was paid in its place.
8
十一年，以職田侵漁百姓，詔給逃還貧戶，視職田多少，每畝給粟二升，謂之「地子」。 是歲，以水旱復罷之。
In year eleven, because officials' office land had encroached on commoners, the court ordered it returned to refugees and the poor; for each mu of office land reclaimed, two sheng of grain per mu was paid as compensation, called the 'land seed' payment. That same year flood and drought forced the measure to be revoked.
9
十二年，罷諸司公廨本錢，以天下上戶七千人為胥士，視防閤制而收其課，計官多少而給之。 十五年，復置公廨本錢，以諸司令史主之，號「捉錢令史」。 每司九人，補於吏部，所主才五萬錢以下，市肆販易，月納息錢四千，歲滿受官。 諫議大夫褚遂良上疏：「京七十余司，更一二載，捉錢令史六百余人受職。 太學高第，諸州進士，拔十取五，猶有犯禁罹法者，況廛肆之人，茍得無恥，不可使其居職。」 太宗乃罷捉錢令史，復詔給百官俸。
In year twelve the office-capital funds were abolished and seven thousand wealthy households empire-wide were enrolled as retainers; their dues, collected on the model of household guards, funded allowances apportioned by rank. In year fifteen office-capital funds were restored under clerks of each department, titled 'money-handling clerks.' Each department had nine such clerks, appointed by the Ministry of Personnel; each handled capital of fifty thousand cash or less, traded in the markets, paid four thousand cash in monthly interest, and after a year qualified for regular office. Chu Suiliang, Grandee Remonstrator, memorialized: 'Within a year or two more than six hundred money-handling clerks across the capital's seventy-odd departments will have bought their way into office. Even among top Academy graduates and provincial candidates, chosen at a rate of five in ten, some still break the law—how much less market traders, who will stoop to anything for profit and must never be allowed to serve as officials.' Emperor Taizong abolished the money-handling clerks and restored regular salaries for the bureaucracy.
10
十八年，以京兆府、岐、同、華、邠、坊州隙地陂澤可墾者，復給京官職田。
In year eighteen reclaimable waste and marshland in Jingzhao and the prefectures of Qi, Tong, Hua, Bin, and Fang was again assigned as office land for capital officials.
11
二十二年，置京諸司公廨本錢，捉以令史、府史、胥士。 永徽元年，廢之，以天下租腳直為京官俸料。 其後又薄斂一歲稅，以高戶主之，月收息給俸。 尋顓以稅錢給之，歲總十五萬二千七百三十緡。
In year twenty-two capital departments again received office-capital funds, managed by department clerks, prefectural clerks, and retainers. In Yonghui 1 (650) the funds were abolished and empire-wide transport surcharges on land tax were devoted to capital salaries. Later the court again levied a reduced year's tax, entrusted to wealthy households, whose monthly interest payments funded salaries. Soon the full tax proceeds were paid out directly, totaling 152,730 strings of cash per year.
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一品月俸八千，食料一千八百，雜用一千二百。 二品月俸六千五百，食料一千五百，雜用一千。 三品月俸五千一百，雜用九百。 四品月俸三千五百，食料、雜用七百。 五品月俸三千，食料、雜用六百。 六品月俸二千，食料、雜用四百。 七品月俸一千七百五十，食料、雜用三百五十。 八品月俸一千三百，食料三百，雜用二百五十。 九品月俸一千五十，食料二百五十，雜用二百。 行署月俸一百四十，食料三十。
First rank: eight thousand cash monthly salary, eighteen hundred for food, twelve hundred for miscellaneous expenses. Second rank: six thousand five hundred cash salary, fifteen hundred for food, one thousand miscellaneous. Third rank: five thousand one hundred cash salary and nine hundred miscellaneous. Fourth rank: three thousand five hundred cash salary plus seven hundred for food and miscellaneous. Fifth rank: three thousand cash salary plus six hundred for food and miscellaneous. Sixth rank: two thousand cash salary plus four hundred for food and miscellaneous. Seventh rank: one thousand seven hundred fifty cash salary plus three hundred fifty for food and miscellaneous. Eighth rank: thirteen hundred cash salary, three hundred for food, two hundred fifty miscellaneous. Ninth rank: one thousand fifty cash salary, two hundred fifty for food, two hundred miscellaneous. Mobile branch offices: one hundred forty cash monthly salary and thirty for food.
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職事官又有防閤、庶仆：一品防閤九十六人，二品七十二人，三品四十八人，四品三十二人，五品二十四人； 六品庶仆十五人，七品四人，八品三人，九品二人。 公主有邑士八十人，郡主六十人，縣主四十人。 外官以州、府、縣上下中為差，少尹、長史、司馬及丞減長官之半，參軍、博士減判司三之二，主簿、縣尉減丞三之二，錄事、市令以參軍職田為輕重，京縣錄事以縣尉職田為輕重。 羈縻州官，給以土物。 關監官，給以年支輕貨。 折沖府官則有仗身：上府折沖都尉六人，果毅四人，長史、別將三人，兵曹二人，中、下府各減一人，皆十五日而代。 開府儀同三司、特進、光祿大夫同職事官，公廨、雜用不給。 員外官、檢校、判、試、知給祿料食糧之半，散官、勛官、衛官減四之一，致仕五品以上給半祿，解官充侍亦如之。 四夷宿衛同京官。
Substantive officials also received household guards and general servants: first rank ninety-six guards, second seventy-two, third forty-eight, fourth thirty-two, fifth twenty-four; sixth rank fifteen general servants, seventh four, eighth three, ninth two. Imperial princesses received eighty fief retainers, commandery princesses sixty, and county princesses forty. Provincial allotments varied with whether a prefecture, subprefecture, or county was rated upper, middle, or lower; deputies, chiefs of staff, aides, and assistants received half the chief's grant; military aides and erudites two-thirds of the administrator's; recorders and market superintendents followed the aide's scale, and recorders in capital counties the county captain's. Officials of subordinate 'tethered' prefectures were paid in local goods. Pass and customs officials received lightweight goods for annual expenses. Military prefecture officials had armed attendants: a chief commandant of a superior prefecture six, an assistant commandant four, chief of staff and deputy general three, military aide two—each reduced by one in middle and inferior prefectures—all rotating every fifteen days. Honorary grandees such as Grand Preceptor of the Palace with Three Insignia, Special Advancement, and Grand Master of Splendid Happiness ranked with substantive officials but received no office funds or miscellaneous allowances. Supernumerary, acting, provisional, trial, and concurrent officials received half salary and grain; honorary, merit, and guard officials three-quarters; retirees of fifth rank and above half pay; and dismissed officials serving as attendants the same. Foreigners serving as palace guards received the same treatment as capital officials.
14
天下置公廨本錢，以典史主之，收贏十之七，以供佐史以下不賦粟者常食，余為百官俸料。 京兆、河南府錢三百八十萬，太原及四大都督府二百七十五萬，中都督府、上州二百四十二萬，下都督、中州一百五十四萬，下州八十八萬； 京兆、河南府京縣一百四十三萬，太原府京縣九十一萬三千，京兆、河南府畿縣八十二萬五千，太原府畿縣、諸州上縣七十七萬，中縣五十五萬，中下縣、下縣三十八萬五千； 折沖上府二十萬，中府減四之一，下府十萬。
Office-capital funds were set up throughout the empire under record clerks; seven-tenths of the interest fed aides and clerks who received no grain salary, and the rest funded official pay. Jingzhao and Henan each held 3.8 million cash; Taiyuan and the four great area commands 2.75 million; middle commands and upper prefectures 2.42 million; lower commands and middle prefectures 1.54 million; lower prefectures 880,000; capital counties of Jingzhao and Henan 1.43 million; capital counties of Taiyuan 913,000; metropolitan counties of Jingzhao and Henan 825,000; metropolitan counties of Taiyuan and upper counties elsewhere 770,000; middle counties 550,000; lower-middle and lower counties 385,000; superior military prefectures 200,000 cash; middle prefectures three-quarters of that; inferior prefectures 100,000.
15
麟德二年，給文官五品以上仗身，以掌閑、幕士為之。 咸亨元年，與職事官皆罷。 乾封元年，京文武官視職事品給防閤、庶仆。
In Linde 2 (665) civil officials of fifth rank and above received armed attendants drawn from idle laborers and tent guards. In Xianheng 1 (670) these benefits were abolished for substantive officials as well. In Qianfeng 1 (666) capital civil and military officials again received household guards and servants according to substantive rank.
16
百官俸出於租調，運送之費甚廣。 公廨出舉，典史有徹垣墉、鬻田宅以免責者。 又以雜職供薪炭，納直倍於正丁。 儀鳳三年，王公以下率口出錢，以充百官俸食防閤、庶仆、邑士、仗身、封戶。
Official salaries were drawn from land tax and corvée levies, and transport costs were enormous. When office funds were lent at interest, record clerks sometimes demolished walls and sold property to escape debt. Miscellaneous laborers were also levied for fuel, paying twice the commutation fee of regular adult males. In Yifeng 3 (678) princes, dukes, and commoners alike were taxed per capita to fund salaries, food, guards, servants, fief retainers, armed attendants, and enfeoffed households.
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調露元年，職事五品以上復給仗身。 光宅元年，以京官八品、九品俸薄，詔八品歲給庶仆三人，九品二人。 文武職事三品以上給親事、帳內。 以六品、七品子為親事，以八品、九品子為帳內，歲納錢千五百，謂之「品子課錢」。 三師、三公、開府儀同三司百三十人； 嗣王、郡王百八人； 上柱國領二品以上職事九十五人，領三品職事六十九人； 柱國領二品以上職事七十三人，領三品職事五十五人； 護軍領二品以上職事六十二人，領三品職事三十六人。 二品以下又有白直、執衣：二品白直四十人，三品三十二人，四品二十四人，五品十六人，六品十人，七品七人，八品五人，九品四人； 二品執衣十八人，三品十五人，四品十三人，五品九人，六品、七品各六人，八品、九品各三人。 皆中男為之。 防閤、庶仆，皆滿歲而代。 外官五品以上亦有執衣。 都護府不治州事亦有仗身：都護四人，副都護、長史、司馬三人，諸曹參軍事二人，上鎮將四人，中下鎮將、上鎮副三人，中、下鎮副各二人，鎮倉曹、關令丞、戍主副各一人，皆取於防人衛士，十五日而代。 宿衛官三品以上仗身三人，五品以上二人，六品以下及散官五品以上各一人，取於番上衛士，役而不收課。 親王出籓者，府佐史、典軍、副典軍有事力人，數如白直。 諸司、諸使有守當及廳子，以兵及勛官為之。 白直、執衣以下分三番，周歲而代，供役不逾境。 後皆納課：仗身錢六百四十，防閤、庶仆、白直錢二千五百，執衣錢一千。 其後親事、帳內亦納課如品子之數。
In Tiaolu 1 (679) substantive officials of fifth rank and above again received armed attendants. In Guangzai 1 (684), because eighth- and ninth-rank capital officials were poorly paid, the court granted eighth rank three general servants per year and ninth rank two. Substantive civil and military officials of third rank and above received personal attendants and tent guards. Sons of sixth- and seventh-rank officials served as personal attendants and sons of eighth- and ninth-rank as tent guards, each paying fifteen hundred cash a year in what was called 'rank-son duty money.' The Three Preceptors, Three Dukes, and Grand Preceptors of the Palace with Three Insignia received one hundred thirty attendants; heirs to princedoms and commandery princes, one hundred eight; a Senior Pillar of State holding substantive second rank or above ninety-five, or third rank sixty-nine; a Pillar of State with substantive second rank or above seventy-three, or third rank fifty-five; a Guardian General with substantive second rank or above sixty-two, or third rank thirty-six. Officials of second rank and below also had white-clad runners and robe-bearers: second rank forty runners, third thirty-two, fourth twenty-four, fifth sixteen, sixth ten, seventh seven, eighth five, ninth four; second rank eighteen robe-bearers, third fifteen, fourth thirteen, fifth nine, sixth and seventh six each, eighth and ninth three each. All were drawn from youths of middle age. Household guards and general servants all rotated once a year. Provincial officials of fifth rank and above also received robe-bearers. Even protectorates that did not govern regular prefectures had armed attendants: the protector four, his deputy, chief of staff, and aide three each, bureau aides two, and so on down to frontier post deputies—all drawn from garrison guards and rotating every fifteen days. Palace guard officials of third rank and above had three armed attendants, fifth rank and above two, sixth and below and honorary fifth rank and above one each—drawn from rotating guards who served without paying commutation fees. When imperial princes went out to their fiefs, their household aides, commandants, and deputies received laborers in the same numbers as white-clad runners. Departments and special commissioners had guards and hall attendants drawn from soldiers and merit officials. White-clad runners, robe-bearers, and below served in three rotating shifts, replaced yearly, and did not serve outside their district. Later all paid commutation fees instead: six hundred forty cash for an armed attendant, twenty-five hundred for a guard, servant, or white-clad runner, one thousand for a robe-bearer. Later personal attendants and tent guards also paid the same commutation as rank-sons.
18
州縣典史捉公廨本錢者，收利十之七。 富戶幸免徭役，貧者破產甚眾。 秘書少監崔沔請計戶均出，每丁加升尺，所增蓋少； 流亡漸復，倉庫充實，然後取於正賦，罷新加者。
Prefectural and county clerks who managed office-capital funds kept seven-tenths of the interest. Wealthy households escaped corvée while many poor families were ruined. Cui Mian, Vice Director of the Secretariat, urged spreading the burden by household with a small surcharge per adult male; and once refugees returned and granaries were full, fund salaries from regular tax and abolish the surcharge.
19
開元十年，中書舍人張嘉貞又陳其不便，遂罷天下公廨本錢，復稅戶以給百官； 籍內外職田，賦逃還戶及貧民； 罷職事五品以上仗身。
In Kaiyuan 10 (722) Zhang Jiazhen, Attendant Drafting the Secretariat, again protested the system; empire-wide office-capital funds were abolished and taxpayers again funded the bureaucracy; office land inside and outside the capital was registered and assigned to returned refugees and the poor; Armed personal attendants for active officials of fifth rank and above were abolished.
20
十八年，復給京官職田。 州縣籍一歲稅錢為本，以高戶捉之，月收贏以給外官。 復置天下公廨本錢，收贏十之六。 十九年，初置職田頃畝簿，租價無過六斗，地不毛者畝給二斗。
In Kaiyuan 18 (730), the court restored office-land allotments to capital officials. Prefectures and counties set aside one year's tax revenue as seed capital, entrusted it to wealthy households for lending, and used the monthly interest to pay provincial officials. Empire-wide office-capital funds were reinstated, with the state claiming sixty percent of the interest. In Kaiyuan 19 the court introduced a registry of office-land holdings in qing and mu; rents were capped at six dou, with only two dou per mu on poor soil.
21
二十四年，令百官防閤、庶仆俸食雜用以月給之，總稱月俸：一品錢三萬一千，二品二萬四千，三品萬七千，四品萬一千五百六十七，五品九千二百，六品五千三百，七品四千一百，八品二千四百七十五，九品千九百一十七。 祿米則歲再給之：一品七百斛，從一品六百斛，二品五百斛，從二品四百六十斛，三品四百斛，從三品三百六十斛，四品三百斛，從四品二百五十斛，五品二百斛，從五品百六十斛，六品百斛，自此十斛為率，至從七品七十斛，八品六十七斛，自此五斛為率，至從九品五十二斛。 外官降一等。
In Kaiyuan 24 (736) the court fixed monthly salaries covering guard stewards, household servants, food, and incidentals for the whole bureaucracy: first rank thirty-one thousand cash, second twenty-four thousand, third seventeen thousand, fourth eleven thousand five hundred sixty-seven, fifth nine thousand two hundred, sixth five thousand three hundred, seventh four thousand one hundred, eighth two thousand four hundred seventy-five, and ninth one thousand nine hundred seventeen. Grain salaries were paid twice yearly: seven hundred piculs for first rank, six hundred for associate first rank, and so on through sixth rank at one hundred piculs; from sixth rank downward the allotment fell by ten piculs per step to associate seventh rank at seventy, then by five piculs per step to associate ninth rank at fifty-two. Provincial officials received one rank less than their capital counterparts.
22
先是州縣無防人者，籍十八以上中男及殘疾以守城門及倉庫門，謂之門夫。 番上不至者，閑月督課，為錢百七十，忙月二百。 至是以門夫資課給州縣官。
Earlier, counties without standing guards had enrolled able-bodied men over eighteen and the disabled to watch city and granary gates; these men were called gate keepers. Gate keepers who missed their turn of duty were fined one hundred seventy cash in slack months and two hundred in peak months. These gate-keeper fines were now applied to the salaries of prefectural and county officials.
23
二十九年，以京畿地狹，計丁給田猶不足，於是分諸司官在都者，給職田於都畿，以京師地給貧民。 是時河南、北職田兼稅桑，有詔公廨、職田有桑者，毋督絲課。
In Kaiyuan 29 (741), with the capital region overcrowded and per-capita land still inadequate, officials of central agencies were reassigned: those in the capital received office land in the surrounding districts, freeing metropolitan fields for poor households. Office land in Henan and Hebei then also carried mulberry taxes, until an edict exempted any office or office-land plot bearing mulberry trees from silk assessments.
24
天寶初，給員外郎料，天下白直歲役丁十萬，有詔罷之，計數加稅以供用，人皆以為便。
Early in the Tianbao era (742-755) acting vice-ministers received stipends, while an empire-wide corvée of one hundred thousand unpaid laborers was abolished and replaced with a head-count surcharge; the change was widely welcomed.
25
自開元後，置使甚眾，每使各給雜錢。 宰相楊國忠身兼數官，堂封外月給錢百萬。 幽州平盧節度使安祿山、隴右節度使哥舒翰兼使所給，亦不下百萬。
After the Kaiyuan reforms the court proliferated special commissioners, each with his own miscellaneous allowance. Chancellor Yang Guozhong held several posts at once and, beyond his regular emoluments, received one million cash each month. An Lushan of Pinglu and Geshu Han of Longyou likewise drew no less than one million cash monthly from their combined commissioner appointments.
26
十二載，國忠以兩京百官職田送租勞民，請五十里外輸於縣倉，鬥納直二錢，百里外納直三錢，使百官就請於縣，然縣吏欺盜蓋多，而閑司有不能自直者。 十四載，兩京九品以上月給俸加十之二，同正員加十之一。 兵興，權臣增領諸使，月給厚俸，比開元制祿數倍。
In Tianbao 12 (753) Guozhong argued that delivering office-land rents burdened the populace of both capitals and proposed county granaries beyond fifty li, with a two-cash handling fee per dou within one hundred li and three beyond; officials were to collect at the county, but clerks embezzled heavily and many nominal posts could no longer pay their way. In Tianbao 14 monthly salaries for officials of ninth rank and above in both capitals rose twenty percent, with acting appointees receiving a ten-percent increase. Once war broke out, powerful ministers accumulated commissioner titles and drew monthly pay several times the Kaiyuan scale.
27
至德初，以用物不足，內外官不給料錢，郡府縣官給半祿及白直、品子課。 乾元元年，亦給外官半料及職田，京官給手力課而已。 上元元年，復令京官職田以時輸送，受加耗者以枉法贓論。 其後籍以為軍糧矣。 永泰末，取州縣官及折沖府官職田苗子三之一，市輕貨以賑京官。
Early in the Zhide era (756-758), shortages halted stipend payments for officials everywhere; local officials received half salary plus assessments on unpaid corvée labor and ranked youths. In Qianyuan 1 (758) provincial officials again received half stipends and office land, while capital officials got only attendant-service assessments. In Shangyuan 1 (760) the court again required timely delivery of capital office-land rents and treated acceptance of padded wastage allowances as criminal graft. The rents were later requisitioned outright for army rations. Near the end of Yongtai (765-766) the court seized one-third of office-land seedlings from county and military-prefecture officials, sold them for light goods, and used the proceeds to support capital officials.
28
大歷元年，斂天下青苗錢，得錢四百九十萬緡，輸大盈庫，封太府左、右藏，鐍而不發者累歲。 二年，復給京兆府及畿縣官職田，以三之一供軍饟。 增稅青苗錢，一畝至三十。 權臣月俸有至九十萬者，刺史亦至十萬。 楊綰、常袞為相，增京官正員官及諸道觀察使、都團練使、副使以下料錢。 初，檢校官同中書門下平章事者，月給錢十二萬。 至是戶部侍郎判度支韓滉請同正官，從高而給之。 文官一千八百五十四員，武官九百四十二員，月俸二十六萬緡，而增給者居三之一。
In Dali 1 (766) the green-sprout tax yielded 4.9 million strings nationwide, deposited in the Great Surplus Treasury while the Grand Treasury's left and right vaults were sealed shut for years. The next year office land was restored to officials of Jingzhao and the capital districts, with one-third of the yield reserved for army provisions. The green-sprout levy was raised to thirty cash per mu. Monthly pay for favored ministers rose as high as nine hundred thousand cash, and even prefects could draw one hundred thousand. As chancellors, Yang Wan and Chang Gun raised stipends for regular capital officials and for circuit commissioners, regional training commissioners, and their deputies. Acting commissioners with Grand Councilor status had initially received one hundred twenty thousand cash per month. Han Huang, Vice Minister of Revenue, then petitioned that such appointees receive the same pay as regular commissioners, at the higher rate. The rolls listed 1,854 civil and 942 military officials drawing 260,000 strings monthly, with one-third receiving the new supplements.
29
先是，州縣職田、公廨田，每歲六月以白簿上尚書省覆實； 至十月輸送，則有黃籍，歲一易之。 後不復簿上，唯授祖清望要官，而職卑者稽留不付，黃籍亦不復更矣。 德宗即位，詔黃籍與白簿皆上有司。
Formerly, each June prefectures and counties filed white registers of office and office-hall land with the Ministry of Revenue for audit; by October, when rents were delivered, a yellow register was issued and replaced annually. Later the filings lapsed: rents went only to senior dignitaries, junior officials' payments were withheld, and the yellow register ceased to be updated. On Dezong's accession an edict restored submission of both yellow registers and white booklets to the proper agencies.
30
建中三年，復減百官料錢以助軍。 李泌為相，又增百官及畿內官月俸，復置手力資課，歲給錢六十一萬六千余緡，文官千八百九十二員，武官八百九十六員。 左右衛上將軍以下又有六雜給：一曰糧米，二曰鹽，三曰私馬，四曰手力，五曰隨身，六曰春冬服。 私馬則有芻豆，手力則有資錢，隨身則有糧米、鹽，春冬服則有布、絹、絁、䌷、綿，射生、神策軍大將軍以下增以鞋，比大歷制祿又厚矣。 州縣官有手力雜給錢，然俸最薄者也。 李泌以度支有兩稅錢，鹽鐵使有筦榷錢，可以擬經費，中外給用，每貫墊二十，號「戶部除陌錢」。 復有闕官俸料、職田錢，積戶部，號「戶部別貯錢」。 御史中丞專掌之，皆以給京官，歲費不及五十五萬緡。 京兆和糴，度支給諸軍冬衣，亦往往取之。 減王公以下永業田：郡王、職事官從一品田五十頃，國公、職事官正二品田四十頃，郡公、職事官從二品田三十頃，縣公、職事官正四品田十四頃，職事官從四品田十一頃。 尚郡主檢校四品京官者月給料錢三十萬，祿百二十石。 尚縣主檢校五品京官者料錢二十萬，祿百石。
In Jianzhong 3 (782) official stipends were cut again to fund the armies. Chancellor Li Bi then restored and raised monthly pay for officials throughout the capital region, reinstated attendant-service assessments, and spent more than 616,000 strings a year on 1,892 civil and 896 military posts. Senior generals of the Left and Right Guards and below received six supplemental allowances: grain, salt, private horses, personal attendants, body servants, and spring and winter clothing. Horse allowances covered fodder; attendants drew cash; body servants received grain and salt; seasonal clothing included cloth, silk, and cotton; archers and Shence generals also got shoes—all more generous than the Dali schedule. County officials received attendant allowances too, but their base pay remained the lowest in the system. Li Bi funded domestic and foreign expenses from two-tax revenues and salt-monopoly receipts by shaving twenty cash from every string disbursed, a levy known as the Household Ministry discount fee. Salaries for unfilled posts and office-land proceeds were also pooled at the ministry under the name Household Ministry reserve fund. The censor-in-chief controlled the reserve, which paid capital officials at an annual cost of less than 550,000 strings. The fund also routinely supplied Jingzhao grain purchases and army winter clothing from the Revenue Bureau. Hereditary land for princes and nobles was cut: commandery princes and associate first-rank officeholders to fifty qing, state dukes and second rank to forty, commandery dukes and associate second rank to thirty, county dukes and fourth rank to fourteen, and associate fourth rank to eleven. Consorts of commandery princesses holding acting fourth-rank capital posts received three hundred thousand cash monthly and one hundred twenty shi of grain. Consorts of county princesses in acting fifth-rank capital posts drew two hundred thousand cash and one hundred shi of grain.
31
自李泌增百官俸，當時以為不可朘削矣，然有名存而職廢、額去而俸在者。 宰相李吉甫建議減之，遂為常法。
After Li Bi's raise many believed salaries could never be cut again, yet titles lingered after duties vanished and pay continued after posts were abolished. Chancellor Li Jifu proposed trimming such payments, and the reduction became permanent policy.
32
於時祠祭、蕃夷賜宴、別設，皆長安、萬年人吏主辦，二縣置本錢，配納質積戶收息以供費。 諸使捉錢者，給牒免徭役，有罪府縣不敢劾治。 民間有不取本錢，立虛契，子孫相承為之。 嘗有毆人破首，詣閑廄使納利錢受牒貸罪。 御史中丞柳公綽奏諸使捉錢戶，府縣得捕役，給牒者毀之，自是不得錢者不納利矣。 議者以兩省、尚書省、御史臺總樞機，正百寮，而倍稱息利，非馭官之體。
Sacrifices, banquets for foreign envoys, and special entertainments were handled by clerks of Chang'an and Wannian, which seeded capital funds and assigned them to bonded warehouse keepers whose interest covered the costs. Commissioners' money-lending agents carried exemption slips from corvée duty, and local magistrates dared not prosecute them even when they broke the law. Some lenders never touched the principal but kept fictitious contracts that their heirs renewed generation after generation. One man who beat another and cracked his skull paid interest to the Stable Commissioner, bought an exemption document, and escaped punishment. Censor-in-chief Liu Gongchuo ruled that commissioners' lenders could be drafted for corvée, their exemption slips voided, and from then on the indigent owed no interest. Critics protested that the Secretariat, Chancellery, Ministry, and Censorate—the organs that governed the bureaucracy—should not themselves charge usurious rates.
33
元和九年，戶部除陌錢每緡增墊五錢，四時給諸司諸使之餐，置驅使官督之，御史一人核其侵漁，起明年正月，收息五之一，號「元和十年新收置公廨本錢」。
In Yuanhe 9 (814) the discount fee rose by five cash per string to fund seasonal meals for agencies and commissioners under supervising clerks and a censor's audit; from the following first month one-fifth interest was collected on a fund called the Yuanhe 10 office-capital reserve.
34
初，捉錢者私增公廨本，以防耗失，而富人乘以為奸，可督者私之，外以逋官錢迫蹙閭裏，民不堪其擾。 御史中丞崔從奏增錢者不得逾官本。 其後兩省捉錢，官給牒逐利江淮之間，鬻茶鹽以橈法。 十三年，以職田多少不均，每司收草粟以多少為差。 其後宰相李玨、楊嗣復奏堂廚食利錢擾民煩碎，於是罷堂廚捉錢官，置庫量入計費。
Contractors had padded office capital against losses, but the rich turned the practice into extortion, privatizing recoverable debts and squeezing neighborhoods for delinquent official loans until the populace could endure no more. Censor-in-chief Cui Cong ruled that private additions could not exceed the official principal. Later the Two Departments sent licensed lenders into the Jianghuai region to trade tea and salt in violation of monopoly law. In Yuanhe 13 (818) uneven office-land holdings led each agency to collect fodder grain in proportion to its acreage. Chancellors Li Jue and Yang Sifu later reported that the chancellery kitchen's lending agents burdened the people with petty exactions; the agents were abolished and a treasury set up on a strict budget.
35
唐世百官俸錢，會昌後不復增減，今著其數：太師、太傅、太保，錢二百萬。 太尉、司徒、司空，百六十萬。 侍中，百五十萬。 中書令，門下中書侍郎，左右仆射，太子太師、太保、太傅，百四十萬。 尚書，御史大夫，太子少師、少保、少傅，百萬。 節度使，三十萬。 都防禦使、副使，監軍，十五萬。 觀察使十萬。 左右丞，侍郎，散騎常侍，諫議大夫，給事中，中書舍人，秘書、殿中、內侍監，御史中丞，太常、宗正、大理、司農、太府、鴻臚、太仆、光祿、衛尉卿，國子祭酒，將作、少府監，太子賓客、詹事，諸府尹，大都督府長史，都團練使、副使，上州刺史，八萬。 太常、宗正少卿，太子左右庶子，節度副使，刺史知軍事，七萬。 六軍統軍，諸府少尹，少監，少卿，國子司業，少詹事，六萬五千。 左右衛、金吾衛上將軍，六軍大將軍，六萬。 左右驍衛、武衛、威衛、領軍衛、監門衛、千牛衛上將軍，上州別駕，五萬五千。 郎中，司天監，太子左右諭德、家令寺、仆寺、率更寺令，親王傅，別敕判官，觀察、團練判官掌書記，上州長史、司馬，五萬。 左右衛、金吾衛大將軍，懷化大將軍，諸府、大都督司錄參軍事，鴘赤縣令，四萬五千。 員外郎，起居郎，通事舍人，起居舍人，著作郎，內常侍，侍御史，殿中侍御史，太常、宗正、殿中、秘書丞，大理正，國子博士，京都宮苑總監監，都水使者，太子中舍、中允，王府長史，歸德將軍，節度推官、支使，防禦判官，上州錄事參軍事，畿縣、上縣令，四萬。 懷化中郎將，三萬七千。 左右驍衛、武衛、威衛、領軍衛、監門衛、千牛衛、殿前左右射生軍、神策軍大將軍，左右衛、金吾衛將軍，三萬六千。 補闕，殿中侍御史，諸府、大都督府判官，赤縣丞，三萬五千。 懷化郎將，三萬二千。 拾遺，司天少監，六局奉禦，內常侍，監察御史，御史臺主簿，太常博士，陵署令，大理司直，中書主書，門下錄事，太子贊善、典內、洗馬、司議郎，王府司馬，驍衛、武衛、威衛、領軍衛、監門衛、六軍、射生、神策軍將軍，歸德中郎將，觀察防禦團練推官巡官，鴘赤縣丞，兩赤縣主簿、尉，上州功曹參軍以下，上縣丞，三萬。 城門郎，秘書郎，著作佐郎，六局直長，十六衛、六軍、諸府、十率府長史，懷化司階，畿縣丞，鴘赤縣主簿、尉，二萬五千。 歸德司階，二萬三千。 五官正，太常寺協律郎，陵署丞，諸寺監主簿，國子、太學、廣文助教，都水監丞，詹事府司直，太子通事舍人、文學、三寺丞、五局郎，王府諮議參軍、友，畿縣上縣主簿尉，二萬。 懷化中候，萬八千。 十六衛六軍十率府率、副率、中郎、中郎將，萬七千三百五十。 歸德中候，萬七千。 四門助教，十六衛佐，秘書省、崇文、弘文館校書郎、正字，太常寺奉禮郎、太祝，郊社、太樂、鼓吹署令，四門助教，京都宮苑總監副監，九成宮總監監、主事，十六衛、六軍衛佐，尚書省都事，萬六千。 十六衛、六軍中候，太子內率府千牛，六千一百七十四。 內寺伯，懷化司戈，諸府大都督府參軍事、文學、博士、錄事，上州參軍事、博士，萬五千。 歸德司戈，萬四千。 十六衛、六軍、十率府左右郎將，親王府典軍、副典軍，萬三千八百。 司戈、內率府備身、仆寺進馬，三千七百一十二。 符寶郎，內謁者監，九寺諸監，詹事府丞，太醫署令，太學、廣文、四門博士，中書門下主事，太子文學、侍醫，諸府、都督府醫博士、法直，兩赤縣錄事，上州錄事，市令，萬三千。 懷化執戟長上，萬一千。 門下省典儀，侍禦醫，司天臺丞，都水監主簿，率府衛佐，諸司主事、御史臺主事，萬二千。 司醫，太醫署丞，歸德執戟長上，一萬。 醫佐，大理寺評事，太常宗正寺詹事府主簿、寺監，內侍省司天臺左右春坊詹事府錄事、主事，八千。 司階，千牛備身左右，七千九百九十。 京都園苑四面監監，兩京諸市、中尚、武庫、武成王廟署令，王府掾、屬、主簿、記室、錄事參軍事，七千。 司天臺主簿、靈臺郎、保章正，上局署令，七品陵廟令，京都宮苑總監丞，司竹、溫泉監監，太子內坊丞，王府功曹以下參軍事，親王國令，公主邑司令，六千。 奚官、內仆、內府局令，司竹、溫泉副監，五千。 書、算、律學博士，內謁者，中局署令，上局署丞，五官挈壺正，京都園苑四面監、九成宮總監副監，醫、針博士，醫監，陵廟令，司竹、溫泉監丞，太子藥藏局丞，王府參軍事，王國大農，公主邑司丞，四千。 獄丞，國子監直講，掌客，司儀，中局署丞，監膳，監作，監事，食醫，尚輦，進馬，奉乘，主乘，典乘，司庫，司廩，十六衛、十率府錄事，親、勛、翊府兵曹參軍事，司天臺司辰、司歷、監候，內坊典直，宮教博士，樂正，醫正，卜正，按摩、呪禁、卜博士，針、醫、卜、書、算助教，陵廟、太樂、鼓吹署丞，京都園苑四面監、九成宮總監丞，諸總監主簿，太子典膳、內直、典設、宮門局丞，三寺主簿，親王國尉、丞，三千。 十六衛、六軍、十率府執戟、長上、左右中郎將二千八百五十。
After the Huichang era (841-846) Tang official salaries were fixed without further change; the schedule reads: Grand Preceptor, Grand Tutor, and Grand Protector, two million cash each. Grand Marshal, Minister of Education, and Minister of Works, 1.6 million cash. Palace Attendant, 1.5 million cash. Director of the Secretariat, vice ministers of the Secretariat and Chancellery, Left and Right Vice Directors, and the crown prince's Grand Preceptor, Grand Protector, and Grand Tutor, 1.4 million cash. Ministers, the Censor-in-Chief, and the crown prince's Junior Preceptor, Junior Protector, and Junior Tutor, one million cash. Military Commissioner, three hundred thousand cash. Regional Defense Commissioner and deputy, and army supervisor, one hundred fifty thousand cash. Observation Commissioner, one hundred thousand cash. Left and Right Assistant Directors, vice ministers, palace attendants, remonstrance officials, drafting attendants, secretariat drafters, archive and palace directors, the censor-in-chief, the nine ministry directors, the imperial academy chancellor, construction and workshop directors, crown prince staff, metropolitan prefects, area-command administrators, regional training commissioners and deputies, and upper-grade prefects, eighty thousand cash. Vice directors of the Sacrifices and Imperial Clan courts, crown prince assistants, military commissioner deputies, and prefects with military command, seventy thousand cash. Commanders of the Six Armies, deputy prefects, deputy directors and vice directors, the academy vice chancellor, and deputy crown prince stewards, sixty-five thousand cash. Senior generals of the Left and Right Guards and Golden Crow Guard and major generals of the Six Armies, sixty thousand cash. Senior generals of the remaining palace guards and vice administrators of upper-grade prefectures, fifty-five thousand cash. Directors, the astronomy director, crown prince moral instructors and household directors, tutors of imperial princes, specially commissioned officials, circuit secretaries and recorders, and upper-grade prefect administrators, fifty thousand cash. Major generals of the Left and Right Guards and Golden Crow Guard, pacification major generals, prefectural recorders-general, and magistrates of the two imperial counties, forty-five thousand cash. Acting directors, diarists, memorial presenters, compilation officers, inner attendants, censors, ministry and archive directors, judicial reviewers, academy doctors, park and water directors, crown prince and princely staff, Returned Virtue generals, commissioner legal and staff officers, defense adjudicators, upper-grade prefect recorders, and capital-district and upper-grade county magistrates, forty thousand cash. Pacification lieutenant generals, thirty-seven thousand cash. Major generals of the palace guards, Palace Archers, and Shence Army and generals of the Left and Right Guards and Golden Crow Guard, thirty-six thousand cash. Remonstrance supplementers, palace censors, prefectural adjudicators, and assistants of imperial counties, thirty-five thousand cash. Pacification commandant-lieutenants, thirty-two thousand cash. Remonstrance collectors, the deputy astronomy director, imperial attendants, inner attendants, investigating censors, censorate registrars, ritual doctors, tomb directors, judicial straighteners, secretariat and chancellery clerks, crown prince and princely staff, guard and army generals, Returned Virtue lieutenant generals, circuit legal and touring officers, imperial county assistants, clerks and magistrates of the two imperial counties, and upper-grade prefect and county officers down to merit clerks, thirty thousand cash. Gate directors, secretariat and compilation assistants, bureau attendants, guard and prefectural chief administrators, pacification company commanders, capital-district county assistants, and clerks and magistrates of the imperial counties, twenty-five thousand cash. Returned Virtue company commanders, twenty-three thousand cash. Directors of the Five Offices, pitch regulators, tomb assistants, temple and directorate clerks, academy assistant instructors, water directorate assistants, crown prince and princely staff, and clerks and magistrates of capital-district and upper-grade counties, twenty thousand cash. Pacification company lieutenants, eighteen thousand cash. Commanders, deputies, company officers, and lieutenant generals of the Sixteen Guards, Six Armies, and Ten Rate Offices, seventeen thousand three hundred fifty cash. Returned Virtue company lieutenants, seventeen thousand cash. Academy assistant instructors, guard adjutants, archive and Hongwen collation officers, ritual and music directors, park and Jiucheng Palace staff, guard adjutants, and ministry chief clerks, sixteen thousand cash. Company lieutenants of the Sixteen Guards and Six Armies and Thousand-Ox guards of the crown prince's Inner Rate Office, six thousand one hundred seventy-four cash. Inner temple stewards, pacification squad commanders, prefectural and area-command staff, literary officers, doctors, and recorders, and upper-grade prefect staff and doctors, fifteen thousand cash. Returned Virtue squad commanders, fourteen thousand cash. Commandant-lieutenants of the Sixteen Guards, Six Armies, and Ten Rate Offices and princely household camp commanders and deputies, thirteen thousand eight hundred cash. Squad commanders, Inner Rate bodyguards, and Stable Office horse presenters, three thousand seven hundred twelve cash. Keepers of seals and talismans, the inner herald director, court and crown prince directors, medical and academy doctors, secretariat and chancellery clerks, crown prince literary and medical staff, prefectural doctors and legal straighteners, recorders of the two imperial counties and upper-grade prefects, and market directors, thirteen thousand cash. Pacification halberd-bearing senior guards, eleven thousand cash. Chancellery ceremony officers, attending imperial physicians, astronomy bureau assistants, water directorate clerks, rate office adjutants, and bureau and censorate clerks, twelve thousand cash. Medical officers, imperial medical assistants, and Returned Virtue halberd-bearing senior guards, ten thousand cash. Medical assistants, judicial reviewers, registrars and temple supervisors of the sacrificial, clan, and heir-apparent offices, and recorders and clerks of the Astronomy Directorate and Eastern Palaces, eight thousand cash. Rank commanders and left and right Gentlemen-at-Arms of the Thousand-Ox Guard, seven thousand nine hundred ninety cash. Superintendents of metropolitan park offices, directors of the two capitals' markets, the Palace Wardrobe, Armory, and King Wu Cheng temple, and staff of princely establishments, seven thousand cash. Astronomy registrars, Spirit Terrace officers, omen keepers, upper-bureau directors, seventh-rank tomb directors, metropolitan park deputies, bamboo and hot-spring commissioners, Crown Prince inner-palace deputies, princely staff through military aides, princely state directors, and princess fief directors, six thousand cash. Directors of foreign attendants, inner servants, and inner palace bureaus, and deputy bamboo and hot-spring commissioners, five thousand cash. Erudites of the Writing, Mathematics, and Law schools, inner ushers, middle- and upper-bureau officials, clepsydra keepers, park and Jiucheng Palace deputies, medical and acupuncture masters, tomb and hot-spring deputies, Crown Prince pharmacy deputies, princely aides, princely granary directors, and princess fief deputies, four thousand cash. Prison aides, university lecturers, reception and ritual officers, bureau deputies, diet physicians, carriage and horse officials, granary clerks, guard and princely household recorders, astronomy clerks, inner-palace stewards, palace tutors, music, medical, and divination officers and their assistants, tomb and music deputies, park and directorate registrars, Crown Prince household deputies, temple registrars, and princely state captains and aides, three thousand cash. Halberdiers, senior guards, and left and right lieutenant generals of the Sixteen Guards, Six Armies, and Ten Rate Offices, two thousand eight hundred fifty cash.