1
食貨一
Finance and Economics I
2
《洪範》八政，食為首而貨次之，蓋食貨者養生之源也。 民非食貨則無以為生，國非食貨則無以為用。 是以古之善治其國者，不能無取於民，亦未嘗過取於民，其大要在乎量入為出而已。 《傳》曰：「生財有大道，生之者眾，食之者寡，為之者疾，用之者舒。」 此先王理財之道也。 後世則不然，以漢、唐、宋觀之，當其立國之初，亦頗有成法，及數傳之後，驕侈生焉，往往取之無度，用之無節。 於是漢有告緡、算舟車之令，唐有借商、稅間架之法，宋有經、總制二錢，皆掊民以充國，卒之民困而國亡，可嘆也已。
The Hong Fan lists eight policies of government, with food first and wealth second, because grain and goods are the foundation on which life itself depends. The people cannot survive without grain and goods, and the state cannot govern without them. Ancient rulers who governed well still had to levy taxes, but they never overtaxed; their cardinal rule was to match spending to revenue. The Commentary says: "There is a great principle of wealth: let many create it, let few consume it, let production be vigorous, and let expenditure be leisurely." Such was the fiscal wisdom of the sage kings of old. Later dynasties did otherwise. In Han, Tang, and Song alike, sound fiscal laws existed at the founding, but after a few reigns luxury set in and rulers took without limit and spent without restraint. Han then imposed the informer laws and taxes on boats and carriages; Tang exacted loans from merchants and the room-frame levy; Song created the Jing and Zongzhi surcharges—all wringing the people to fill the treasury until the people were ruined and the realm fell. A lamentable end.
3
元初，取民未有定制。 及世祖立法，一本於寬。 其用之也，於宗戚則有歲賜，於凶荒則有賑恤，大率以親親愛民為重，而尤惓惓於農桑一事，可謂知理財之本者矣。 世祖嘗語中書省臣曰：「凡賜與雖有朕命，中書其斟酌之。」 成宗亦嘗謂丞相完澤等曰：「每歲天下金銀鈔幣所入幾何？ 諸王駙馬賜與及一切營建所出幾何？ 其會計以聞。」 完澤對曰：「歲入之數，金一萬九千兩，銀六萬兩，鈔三百六十萬錠，然猶不足於用，又於至元鈔本中借二十萬錠矣。 自今敢以節用為請。」 帝嘉納焉。 世稱元之治以至元、大德為首者，蓋以此。
In the early Yuan, taxation of the populace had not yet been standardized. When Kublai Khan codified the law, he grounded it entirely in moderation. His expenditures included annual gifts to the imperial clan and relief in times of famine, always prioritizing kinship and care for the people, with special devotion to farming and sericulture. He truly understood the foundation of sound finance. Kublai once told the Secretariat: "Even when I order a grant, you must exercise your own judgment in dispensing it." Temür Khan likewise asked Chancellor Wanze and his colleagues: "How much gold, silver, and paper money does the empire collect each year? How much goes out in gifts to princes and imperial sons-in-law and in all building projects? Compile the accounts and report them to me." Wanze answered: "Annual revenue is nineteen thousand taels of gold, sixty thousand taels of silver, and three million six hundred thousand ingots of paper money—yet it still falls short, and we have already borrowed two hundred thousand ingots from the Zhiyuan note reserve. Henceforth I beg Your Majesty to practice economy in spending." The emperor approved his counsel. Historians rank the Zhiyuan and Dade reigns as the high point of Yuan rule—and this is largely why.
4
自時厥後，國用浸廣。 除稅糧、科差二者之外，凡課之入，日增月益。 至於天歷之際，視至元、大德之數，蓋增二十倍矣，而朝廷未嘗有一日之蓄，則以其不能量入為出故也。 雖然，前代告緡、借商、經總等制，元皆無之，亦可謂寬矣。 其能兼有四海，傳及百年者，有以也夫。 故仿前史之法，取其出入之制可考者：一曰經理，二曰農桑，三曰稅糧，四曰科差，五曰海運，六曰鈔法，七曰歲課，八曰鹽法，九曰茶法，十曰酒醋課，十有一曰商稅，十有二曰市舶，十有三曰額外課，十有四曰歲賜，十有五曰俸秩，十有六曰常平義倉，十有七曰惠民藥局，十有八曰市糴，十有九曰賑恤，具著於篇，作《食貨志》。
Afterward, state spending steadily grew. Beyond the grain tax and corvée assessments, every other levy rose month after month. By the Tianli period revenue had grown some twentyfold over the Zhiyuan and Dade levels, yet the court never held even a day's surplus—because it refused to match spending to income. Still, the Yuan never adopted such measures as Han's informer laws, Tang's merchant loans, or Song's Jing and Zongzhi surcharges, and in that sense remained comparatively mild. That it could rule the empire and endure a century had its reasons. Following the practice of earlier histories, we record every verifiable system of revenue and expenditure: land registration, agriculture and sericulture, grain tax, corvée levies, sea transport, paper currency, annual levies, the salt monopoly, the tea monopoly, wine and vinegar duties, commercial tax, maritime trade, supplementary levies, annual grants, salaries, ever-normal and charity granaries, public medicine bureaus, government grain purchases, and relief—all treated in this Treatise on Finance and Economics.
5
○經理
○ Land Registration and Survey
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經界廢而後有經理，魯之履畝，漢之核田，皆其制也。 夫民之強者田多而稅少，弱者產去而稅存，非經理固無以去其害； 然經理之制，茍有不善，則其害又將有甚焉者矣。
Land surveys arose only after field boundaries fell into disuse; Lu's foot-measurement of fields and Han's land verification were earlier forms of the same institution. The powerful held vast estates yet paid little tax, while the weak lost their land yet still owed dues—without a land survey there was no remedy for such abuses. Yet a poorly conducted survey could inflict harm worse than the disease it was meant to cure.
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其法先期揭榜示民，限四十日，以其家所有田，自實於官。 或以熟為荒，以田為蕩，或隱占逃亡之產，或盜官田為民田，指民田為官田，及僧道以田作弊者，並許諸人首告。 十畝以下，其田主及管幹佃戶皆杖七十七。 二十畝以下，加一等。 一百畝以下，一百七； 以上，流竄北邊，所隱田沒官。 郡縣正官不為查勘，致有脫漏者，量事論罪，重者除名。 此其大略也。
The law required advance public notice, then gave households forty days to declare all their land to the authorities. Anyone who reported fertile land as waste, fields as marshland, concealed fugitives' property, seized official land as private, mislabeled private land as official, or monks and Daoists who falsified holdings was subject to denunciation. For holdings of ten mu or less, both the landowner and the managing tenant received seventy-seven strokes of the staff. For twenty mu or less, the penalty increased by one degree. For one hundred mu or less, one hundred and seven strokes; above that, exile to the northern frontier and confiscation of the concealed land. Prefectural and county magistrates who failed to investigate and allowed omissions were punished according to circumstances; in serious cases they were dismissed. Such was the general scheme.
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然期限猝迫，貪刻用事，富民黠吏，並緣為奸，以無為有，虛具於籍者，往往有之。 於是人不聊生，盜賊並起，其弊反有甚於前者。 仁宗知之，明年，遂下詔免三省自實田租。 二年，時汴梁路總管塔海亦言其弊，於是命河南自實田，自延祐五年為始，每畝止科其半，汴梁路凡減二十二萬餘石。 至泰定、天歷之初，又盡革虛增之數，民始獲安。 今取其數之可考者，列於後云：
But the deadline was brutally short, greedy officials held sway, and wealthy families and cunning clerks colluded in fraud, inventing holdings and entering phantom acreage in the registers. The people could barely survive, banditry spread, and the abuse proved worse than the evils the survey was meant to end. Renzong understood the problem and the following year exempted the three provinces from rent on self-declared land. Two years later Bianliang intendant Ta Hai reported the same abuses, and Henan self-declared fields from the fifth year of Yanyou were taxed at half rate, reducing Bianliang Circuit's levy by more than 220,000 shi of grain. At the opening of the Taiding and Tianli reigns phantom acreage was finally purged from the registers, and the people at last found relief. Verifiable figures are listed below:
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河南省，總計官民荒熟田一百一十八萬七百六十九頃。 江西省，總計官民荒熟田四十七萬四千六百九十三頃。
Henan Province: a total of 1,180,769 qing of official, private, waste, and fertile land. Jiangxi Province: a total of 474,693 qing.
10
江浙省，總計官民荒熟田九十九萬五千八十一頃。 ○農桑
Jiangzhe Province: a total of 995,081 qing. ○ Agriculture and Sericulture
11
農桑，王政之本也。 太祖起朔方，其俗不待蠶而衣，不待耕而食，初無所事焉。 世祖即位之初，首詔天下，國以民為本，民以衣食為本，衣食以農桑為本。 於是頒《農桑輯要》之書於民，俾民崇本抑末。 其睿見英識，與古先帝王無異，豈遼、金所能比哉？
Farming and sericulture are the foundation of good government. Genghis Khan rose on the northern steppe, where people clothed themselves without sericulture and fed themselves without tillage, and at first paid such matters no heed. At the start of his reign Kublai issued his first edict to the realm: the state rests on the people, the people rest on food and clothing, and food and clothing rest on farming and sericulture. He then distributed the Essentials of Agriculture and Sericulture to the people, urging them to honor productive labor and restrain speculation. His wisdom matched that of the sage kings of antiquity—how could the Liao or Jin dynasties compare?
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是年，又頒農桑之制一十四條，條多不能盡載，載其所可法者：縣邑所屬村疃，凡五十家立一社，擇高年曉農事者一人為之長。 增至百家者，別設長一員。 不及五十家者，與近村合為一社。 地遠人稀，不能相合，各自為社者聽。 其合為社者，仍擇數村之中，立社長官司長以教督農民為事。 凡種田者，立牌橛於田側，書某社某人於其上，社長以時點視勸誡。 不率教者，籍其姓名，以授提點官責之。 其有不敬父兄及凶惡者，亦然。 仍大書其所犯於門，俟其改過自新乃毀，如終歲不改，罰其代充本社夫役。 社中有疾病凶喪之家不能耕種者，眾為合力助之。 一社之中災病多者，兩社助之。 凡為長者，復其身，郡縣官不得以社長與科差事。 農桑之術，以備旱暵為先。 凡河渠之利，委本處正官一員，以時浚治。 或民力不足者，提舉河渠官相其輕重，官為導之。 地高水不能上者，命造水車。 貧不能造者，官具材木給之。 俟秋成之後，驗使水之家，俾均輸其直。 田無水者鑿井，井深不能得水者，聽種區田。 其有水田者，不必區種。 仍以區田之法，散諸農民。 種植之制，每丁歲種桑棗二十株。 土性不宜者，聽種榆柳等，其數亦如之。 種雜果者，每丁十株，皆以生成為數，願多種者聽。 其無地及有疾者不與。 所在官司申報不實者，罪之。 仍令各社布種苜蓿，以防饑年。 近水之家，又許鑿池養魚並鵝鴨之數，及種蒔蓮藕、雞頭、菱角、蒲葦等，以助衣食。 凡荒閑之地，悉以付民，先給貧者，次及余戶。 每年十月，令州縣正官一員，巡視境內，有蟲蝗遺子之地，多方設法除之。 其用心周悉若此，亦仁矣哉！
That same year he issued fourteen regulations on agriculture and sericulture. Not all can be quoted here; the essential provisions were these: every fifty households in a village formed a community, headed by an elder versed in farming. Communities of one hundred households received an additional head. Villages with fewer than fifty households merged with a neighbor into one community. In sparsely settled regions where merger was impractical, separate communities were permitted. Merged communities still chose community and ward heads from among the villages to instruct and supervise farming. Every farmer posted a marker at the field edge bearing the community name and his own; the community head inspected on schedule and offered guidance. Those who defied instruction had their names recorded and reported to the supervising official for punishment. The same applied to those who were unfilial or habitually violent. Their offenses were posted in large characters on their doors and removed only after reform; if they failed to reform within the year, they were compelled to perform the community's corvée labor in others' stead. When illness or bereavement prevented a household from farming, the community pooled labor to help. If one community suffered widespread sickness, a second community joined in the relief. Community heads were personally exempt from corvée, and local officials might not assign them levy duties. The first principle of farming and sericulture was preparedness against drought. Each locality assigned one chief official to dredge and maintain irrigation works on schedule. Where the people lacked labor, the canal commissioner assessed the need and the government directed the work. Where high ground kept water from reaching the fields, farmers were ordered to build waterwheels. The poor who could not afford them received timber and materials from the government. After the autumn harvest, households that benefited shared the cost equally. Fields without irrigation were to dig wells; where wells failed to reach water, farmers might plant compartment fields instead. Irrigated fields were exempt from compartment planting. The compartment-field method was still distributed among farmers as a drought remedy. Planting regulations required each adult male to plant twenty mulberry and jujube trees each year. Where the soil was unsuitable, elm, willow, or similar trees might be substituted in equal number. For miscellaneous fruit trees, ten per adult male were required, counted by surviving growth; additional planting was permitted. Landless persons and the ill were exempt. Officials who filed false reports were punished. Each community was also required to sow alfalfa as insurance against famine. Households near water might dig ponds for fish and poultry and cultivate lotus, gorgon fruit, water chestnut, cattail, and reed to supplement their livelihood. All waste land was granted to the people, the poor receiving priority and others following. Each October a chief local official toured the district and used every available means to destroy locust eggs wherever found. Such thorough and humane attention to the people's welfare was truly benevolent governance.
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九年，命勸農官舉察勤惰。 於是高唐州官以勤升秩，河南陜縣尹王仔以惰降職。 自是每歲申明其制。 十年，令探馬赤隨處入社，與編民等。 二十五年，立行大司農司及營田司於江南。 二十八年，頒農桑雜令。 是年，又以江南長吏勸課擾民，罷其親行之制，命止移文諭之。 二十九年，以勸農司並入各道肅政廉訪司，增僉事二員，兼察農事。 是年八月，又命提調農桑官帳冊有差者，驗數罰俸。 故終世祖之世，家給人足。 天下為戶凡一千一百六十三萬三千二百八十一，為口凡五千三百六十五萬四千三百三十七，此其敦本之明效可睹也已。
In the ninth year, agricultural commissioners were ordered to report diligence and neglect. The Gaotang prefect was promoted for diligence, while Wang Zai, magistrate of Shan County in Henan, was demoted for neglect. Thereafter the regulations were reissued annually. In the tenth year, imperial guardsmen were required to join local communities on equal footing with registered civilians. In the twenty-fifth year, the traveling Grand Secretariat of Agriculture and the Colonization Bureau were established in the south. In the twenty-eighth year, supplementary agricultural regulations were issued. That year, because southern officials' personal farm inspections harassed the people, direct supervision was abolished in favor of written instructions alone. In the twenty-ninth year, the Agricultural Promotion Bureau was merged into each circuit's Surveillance Commission, with two additional vice commissioners to oversee farming. In the eighth month of that year, agricultural officials whose records fell short had their salaries docked accordingly. Thus throughout Kublai's reign every household had enough and every person was provided for. The realm registered 11,633,281 households and 53,654,337 persons—the visible fruit of honoring productive labor.
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成宗大德元年，罷妨農之役。 十一年，申擾農之禁，力田者有賞，遊惰者有罰，縱畜牧損禾稼桑棗者，責其償而後罪之。 由是大德之治，幾於至元。 然旱暵霖雨之災叠見，饑毀薦臻，民之流移失業者亦已多矣。
In the first year of Temür's Dade reign, corvée duties that interfered with farming were abolished. In the eleventh year the ban on disturbing farming was renewed: diligent farmers were rewarded, the idle were punished, and those whose livestock damaged crops or trees were required to compensate before facing punishment. The Dade reign therefore nearly matched the prosperity of the Zhiyuan era. Yet droughts and floods came in succession, famine followed famine, and many people were displaced and lost their livelihoods.
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武宗至大二年，淮西廉訪僉事苗好謙獻種蒔之法。 其說分農民為三等，上戶地一十畝，中戶五畝，下戶二畝或一畝，皆築垣墻圍之，以時收采桑椹，依法種植。 武宗善而行之。 其法出《齊民要術》等書，茲不備錄。 三年，申命大司農總挈天下農政，修明勸課之令，除牧養之地，其餘聽民秋耕。
In the second year of Wuzong's Zhida reign, Miao Haoqian, vice commissioner of the Huaixi Surveillance Commission, submitted a planting scheme. His plan divided farmers into three grades: upper households received ten mu, middle five, lower two or one—all enclosed by earthen walls for scheduled mulberry harvest and regulated planting. Wuzong approved the plan and put it into practice. The method drew on works such as the Essential Techniques for the Common People and is not reproduced here in full. In the third year, the Grand Secretariat of Agriculture was ordered to oversee farming empire-wide, enforce promotion regulations, exempt pasturelands, and allow autumn plowing elsewhere.
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仁宗皇慶二年，復申秋耕之令，惟大都等五路許耕其半。 蓋秋耕之利，掩陽氣於地中，蝗蝻遺種皆為日所曝死，次年所種，必盛於常禾也。 延祐三年，以好謙所至，植桑皆有成效，於是風示諸道，命以為式。 是年十一月，令各社出地，共蒔桑苗，以社長領之，分給各社。 四年，又以社桑分給不便，令民各畦種之。 法雖屢變，而有司不能悉遵上意，大率視為具文而已。 五年，大司農司臣言：「廉訪司所具栽植之數，書於冊者，類多不實。」 觀此，則惰於勸課者，又不獨有司為然也。 致和之後，莫不申明農桑之令。 天歷二年，各道廉訪司所察勤官內丘何主簿等凡六人，惰官濮陽裴縣尹等凡四人。 其可考者，蓋止於此云。
In the second year of Renzong's Huangqing reign, autumn plowing was ordered again, though in the Dadu region and four other circuits only half the land might be plowed. Autumn plowing traps warmth in the soil, exposes locust eggs and pest larvae to the sun, and yields a stronger harvest the following year. In the third year of Yanyou, wherever Haoqian had worked mulberry planting succeeded, and his method was proclaimed as the model for all circuits. That November each community was required to set aside communal land for mulberry seedlings, managed by the community head and distributed among members. In the fourth year communal mulberry distribution proved impractical, and households were ordered to plant in their own plots instead. Though regulations changed repeatedly, officials failed to follow imperial intent and treated them as mere formalities. In the fifth year the Grand Secretariat reported that planting figures from the Surveillance Commissions were mostly false. Thus negligence in agricultural promotion was not confined to officials alone. After the Zhihe era, agricultural regulations were reissued in every reign. In the second year of Tianli, surveillance commissioners reported six diligent officials, including Registrar He of Neiqiu, and four negligent ones, including Magistrate Pei of Puyang. Verifiable records probably end here.
17
○稅糧
○ Grain Tax
18
元之取民，大率以唐為法。 其取於內郡者，曰丁稅，曰地稅，此仿唐之租庸調也。 取於江南者，曰秋稅，曰夏稅，此仿唐之兩稅也。
Yuan taxation generally followed Tang models. In the interior they levied poll tax and land tax, modeled on the Tang zu-yong-diao system. In the south they levied autumn and summer taxes, modeled on the Tang two-tax system.
19
丁稅、地稅之法，自太宗始行之。 初，太宗每戶科粟二石，後又以兵食不足，增為四石。 至丙申年，乃定科征之法，令諸路驗民戶成丁之數，每丁歲科粟一石，驅丁五升，新戶丁驅各半之，老幼不與。 其間有耕種者，或驗其牛具之數，或驗其土地之等征焉。 丁稅少而地稅多者納地稅，地稅少而丁稅多者納丁稅。 工匠僧道驗地，官吏商賈驗丁。 虛配不實者杖七十，徒二年。 仍命歲書其數於冊，由課稅所申省以聞，違者各杖一百。 逮及世祖，申明舊制，於是輸納之期、收受之式、關防之禁、會計之法，莫不備焉。
Poll and land taxes were first implemented under Ögedei Khan. Ögedei initially levied two shi of grain per household, then raised it to four when military stores ran short. In the bingshen year rates were fixed: each adult male paid one shi of grain annually, bond servants five sheng, new households and bond servants half each, with the old and young exempt. Farmers might be assessed by livestock and tools or by land grade. Households paid whichever levy was higher, poll tax or land tax. Artisans, monks, and Daoists were assessed on land; officials and merchants on adult males. False registration brought seventy strokes of the staff and two years of penal servitude. Annual registers were required, reported through tax offices to the province; violators received one hundred strokes. Kublai clarified the old system, completing payment schedules, receipt procedures, checkpoint rules, and accounting methods.
20
中統二年，遠倉之糧，命止於沿河近倉輸納，每石帶收腳錢中統鈔三錢，或民戶赴河倉輸納者，每石折輸輕賫中統鈔七錢。 五年，詔僧、道、也裏可溫、答失蠻、儒人凡種田者，白地每畝輸稅三升，水地每畝五升。 軍、站戶除地四頃免稅，余悉征之。 至元三年，詔窎戶種田他所者，其丁稅於附籍之郡驗丁而科，地稅於種田之所驗地而取。 漫散之戶逃於河南等路者，依見居民戶納稅。 八年，又定西夏中興路、西寧州、兀剌海三處之稅，其數與前僧道同。
In the second year of Zhongtong, distant deliveries were limited to riverside granaries, with three qian transport fee per shi, or seven qian in lieu for direct delivery. In the fifth year monks, Daoists, Nestorians, Muslims, and scholars who farmed paid three sheng per mu of dry land and five of irrigated land. Military and courier households were tax-exempt on four qing; all other land was taxed. In the third year of Zhiyuan, households farming elsewhere paid poll tax at registration and land tax where they cultivated. Scattered refugees in Henan and elsewhere paid tax as local residents. In the eighth year Xixia's Zhongxing Circuit, Xining, and Wulahai were taxed at the monastic rate.
21
十七年，遂命戶部大定諸例：全科戶丁稅，每丁粟三石，驅丁粟一石，地稅每畝粟三升。 減半科戶丁稅，每丁粟一石。 新收交參戶，第一年五斗，第三年一石二斗五升，第四年一石五斗，第五年一石七斗五升，第六年入丁稅。 協濟戶丁稅，每丁粟一石，地稅每畝粟三升。 隨路近倉輸粟，遠倉每粟一石，折納輕賫鈔二兩。 富戶輸遠倉，下戶輸近倉，郡縣各差正官一員部之，每石帶納鼠耗三升，分例四升。 凡糧到倉，以時收受，出給朱錢。 權勢之徒結攬稅石者罪之，仍令倍輸其數。 倉官、攢典、鬥腳人等飛鈔作弊者，並置諸法。 輸納之期，分為三限：初限十月，中限十一月，末限十二月。 違者，初犯笞四十，再犯杖八十。 成宗大德六年，申明稅糧條例，復定上都、河間輸納之期：上都，初限次年五月，中限六月，末限七月。 河間，初限九月，中限十月，末限十一月。
In the seventeenth year the Ministry of Revenue fixed rates: full households paid three shi poll tax per adult male, one per bond servant, and three sheng land tax per mu. Half-assessment households paid one shi poll tax per adult male. New transfer households paid rising amounts over six years before reaching full poll tax. Assistance households paid one shi poll tax per adult male and three sheng land tax per mu. Grain went to nearby granaries; distant deliveries could be commuted at two liang of notes per shi. Wealthy households delivered to distant granaries, poor ones to nearby; officials supervised collection, with three sheng mouse-loss and four sheng division allowance per shi. Granaries received grain on schedule and issued stamped receipts. Powerful monopolizers of tax grain were punished and required to pay double. Granary officials, clerks, and measurers who committed receipt fraud faced statutory penalties. Payment was divided into three deadlines: October, November, and December. Late payment brought thirty blows on first offense and eighty strokes on second. In the sixth year of Dade, schedules were fixed: Shangdu paid May through July of the following year; Hejian paid September through November. Hejian: September, October, and November.
22
秋稅、夏稅之法，行於江南。 初，世祖平宋時，除江東、浙西，其餘獨征秋稅而已。 至元十九年，用姚元之請，命江南稅糧依宋舊例，折輸綿絹雜物。 是年二月，又用耿左丞言，令輸米三之一，余並人鈔以折焉。 以七百萬錠為率，歲得羨鈔十四萬錠。 其輸米者，止用宋斗斛，蓋以宋一石當今七斗故也。 二十八年，又命江淮寺觀田，宋舊有者免租，續置者輸稅，其法亦可謂寬矣。
Autumn and summer taxes applied in the south. When Kublai conquered Song, only autumn tax was levied outside Jiangdong and Jiangxi. In the nineteenth year of Zhiyuan, at Yao Yuanzhi's request, southern grain tax followed Song practice and could be paid in silk and goods. That February, at Vice Chancellor Geng's suggestion, one-third was paid in rice and the rest in paper money. At a rate of seven million ingots, the treasury gained fourteen thousand surplus ingots annually. Rice payments used the Song bushel, one Song shi equaling seven of the Yuan measure. In the twenty-eighth year Jianghuai temple lands held under Song were rent-exempt; newly acquired lands were taxed—a lenient rule.
23
成宗元貞二年，始定征江南夏稅之制。 於是秋稅止命輸租，夏稅則輸以木綿布絹絲綿等物。 其所輸之數，視糧以為差。 糧一石或輸鈔三貫、二貫、一貫，或一貫五百文、一貫七百文。 輸三貫者，若江浙省婺州等路、江西省龍興等路是已。 輸二貫者，若福建省泉州等五路是已。 輸一貫五百文者，若江浙省紹興路、福建省漳州等五路是已。 皆因其地利之宜，人民之眾，酌其中數而取之。 其折輸之物，各隨時估之高下以為直，獨湖廣則異於是。 初，阿裏海牙克湖廣時，罷宋夏稅，依中原例，改科門攤，每戶一貫二錢，蓋視夏稅增鈔五萬餘錠矣。 大德二年，宣慰張國紀請科夏稅，於是湖、湘重罹其害。 俄詔罷之。 三年，又改門攤為夏稅而並征之，每石計三貫四錢之上，視江浙、江西為差重云。 其在官之田，許民佃種輸租。 江北、兩淮等處荒閑之地，第三年始輸。 大德四年，又以地廣人稀更優一年，令第四年納稅。 凡官田，夏稅皆不科。
In the second year of Yuanzhen, the Jiangnan summer tax was first standardized. Autumn tax was paid in grain alone; summer tax in cotton, cloth, silk, and floss. Summer tax amounts varied with the grain assessment. Per shi of assessed grain, payment ranged from one to three ingots of notes, or one ingot plus five hundred or seven hundred wen. Three-ingot rates applied in circuits such as Wuzhou in Jiangzhe and Longxing in Jiangxi. Two-ingot rates applied in five Fujian circuits including Quanzhou. One ingot five hundred wen applied in Shaoxing and five Fujian circuits including Zhangzhou. Rates reflected local conditions and population, set at a middle figure. Commuted goods were valued at market prices, except in Huguang. When Alihaiya conquered Huguang he abolished Song summer tax and imposed a door-levy of one ingot two qian per household, raising revenue by over fifty thousand ingots. In the second year of Dade Zhang Guoji restored summer tax, bringing new hardship to Hunan and Hubei. An edict soon abolished it. In the third year the door-levy became summer tax, levied at over three ingots four qian per shi—heavier than Jiangzhe and Jiangxi. Official land could be leased to cultivators who paid rent. Waste land in Jiangbei and Lianghuai began paying tax in the third year of cultivation. In the fourth year of Dade, sparsely settled regions received another year of grace before paying in the fourth year. Official land paid no summer tax.
24
泰定之初，又有所謂助役糧者。 其法命江南民戶有田一頃之上者，於所輸稅外，每頃量出助役之田，具書於冊，里正以次掌之，歲收其入，以助充役之費。 凡寺觀田，除宋舊額，其餘亦驗其多寡令出田助役焉。 民賴以不困，因並著於此云。
At the start of the Taiding reign came the assistance-grain levy. Jiangnan households with one qing or more set aside assistance fields per qing, recorded and managed by ward heads, whose income funded corvée. Temple lands beyond Song quotas were likewise required to provide assistance fields proportional to their holdings. The people were spared distress, and the system is recorded here.
25
天下歲入糧數，總計一千二百十一萬四千七百八石。 腹裏，二百二十七萬一千四百四十九石。 行省，九百八十四萬三千二百五十八石。 遼陽省七萬二千六十六石。
Empire-wide annual grain revenue totaled 12,114,708 shi. The metropolitan region: 2,271,449 shi. Branch secretariats: 9,843,258 shi. Liaoyang Secretariat: 72,066 shi.
26
河南省二百五十九萬一千二百六十九石。 陜西省二十二萬九千二十三石。 四川省一十一萬六千五百七十四石。 甘肅省六萬五百八十六石。
Henan Secretariat: 2,591,269 shi. Shaanxi Secretariat: 229,023 shi. Sichuan Secretariat: 116,574 shi. Gansu Secretariat: 60,586 shi.
27
雲南省二十七萬七千七百一十九石。 江浙省四百四十九萬四千七百八十三石。 江西省一百一十五萬七千四百四十八石。 湖廣省八十四萬三千七百八十七石。
Yunnan Secretariat: 277,719 shi. Jiangzhe Secretariat: 4,494,783 shi. Jiangxi Secretariat: 1,157,448 shi. Huguang Secretariat: 843,787 shi.
28
江南三省天歷元年夏稅鈔數，總計中統鈔一十四萬九千二百七十三錠三十三貫。 江浙省五萬七千八百三十錠四十貫。 江西省五萬二千八百九十五錠一十一貫。
Summer-tax note revenue for the three southern provinces in Tianli year one totaled 149,273 ingots and 33 guan of Zhongtong notes. Jiangzhe Secretariat: 57,830 ingots and 40 guan. Jiangxi Secretariat: 52,895 ingots and 11 guan.
29
湖廣省一萬九千三百七十八錠二貫。 ○科差
Huguang Secretariat: 19,378 ingots and 2 guan. ○ Corvée Levies
30
科差之名有二，曰絲料，曰包銀，其法各驗其戶之上下而科焉。 絲料之法，太宗丙申年始行之。 每二戶出絲一斤，並隨路絲線、顏色輸於官； 五戶出絲一斤，並隨路絲線、顏色輸於本位。 包銀之法，憲宗乙卯年始定之。 初漢民科納包銀六兩，至是止征四兩，二兩輸銀，二兩折收絲絹、顏色等物。 逮及世祖，而其制益詳。
Corvée levies took two forms, silk levy and wrapped silver, each assessed by household rank. The silk levy began in Ögedei's bingshen year. Every two households contributed one jin of silk with route-specified thread and dyes to the government; five households contributed one jin with thread and dyes to the local office. Wrapped silver was first fixed in Möngke's yimao year. Han households had paid six liang; now four were levied—two in silver, two in silk, gauze, and dyes. Under Kublai the system grew more detailed.
31
中統元年，立十路宣撫司，定戶籍科差條例。 然其戶大抵不一，有元管戶、交參戶、漏籍戶、協濟戶。 於諸戶之中，又有絲銀全科戶、減半科戶、止納絲戶、止納鈔戶； 外又有攤絲戶、儲也速<角┦>兒所管納絲戶、復業戶，並漸成丁戶。 戶既不等，數亦不同。 元管戶內，絲銀全科系官戶，每戶輸系官絲一斤六兩四錢、包銀四兩； 全科系官五戶絲戶，每戶輸系官絲一斤、五戶絲六兩四錢，包銀之數與系官戶同； 減半科戶，每戶輸系官絲八兩、五戶絲三兩二錢、包銀二兩； 止納系官絲戶，若上都、隆興、西京等路十戶十斤者，每戶輸一斤，大都以南等路十戶十四斤者，每戶輸一斤六兩四錢； 止納系官五戶絲戶，每戶輸系官絲一斤、五戶絲六兩四錢。 交參戶內，絲銀戶每戶輸系官絲一斤六兩四錢、包銀四兩。 漏籍戶內，止納絲戶每戶輸絲之數，與交參絲銀戶同； 止納鈔戶，初年科包銀一兩五錢，次年遞增五錢，增至四兩，並科絲料。 協濟戶內，絲銀戶每戶輸系官絲十兩二錢、包銀四兩； 止納絲戶，每戶輸系官絲之數，與絲銀戶同。 攤絲戶，每戶科攤絲四斤。 儲也速<角┦>兒所管戶，每戶科細絲，其數與攤絲同。 復業戶並漸成丁戶，初年免科，第二年減半，第三年全科，與舊戶等。 然絲料、包銀之外，又有俸鈔之科，其法亦以戶之高下為等，全科戶輸一兩，減半戶輸五錢。 於是以合科之數，作大門攤，分為三限輸納。 被災之地，聽輸他物折焉，其物各以時估為則。 凡儒士及軍、站、僧、道等戶皆不與。
In the first year of Zhongtong, ten pacification commissions were established and corvée household regulations fixed. Households were not uniform: original, transfer, omitted-register, and assistance households. Among registered households there were also full-assessment silk-and-silver households, half-assessment households, silk-only households, and note-only households; Beyond these were apportioned-silk households, silk-paying households under Prince Yesüder, households returning to cultivation, and households whose sons were gradually coming of age. Because households were not uniform, the levies differed as well. Among original households, full-assessment silk-and-silver government-silk households paid one jin six liang four qian of government silk and four liang of wrapped silver per household; Full-assessment government-silk five-household-silk households paid one jin of government silk and six liang four qian of five-household silk per household, with wrapped silver at the same rate as government-silk households; Half-assessment households paid eight liang of government silk, three liang two qian of five-household silk, and two liang of wrapped silver per household; Government-silk-only households paid one jin per household where ten households in Shangdu, Longxing, Xijing, and similar circuits contributed ten jin, and one jin six liang four qian where ten households south of Dadu contributed fourteen jin; Government five-household-silk-only households paid one jin of government silk and six liang four qian of five-household silk per household. Among transfer households, silk-and-silver households paid one jin six liang four qian of government silk and four liang of wrapped silver per household. Among omitted-register households, silk-only households paid the same silk levy as transfer silk-and-silver households; Note-only households paid one liang five qian of wrapped silver the first year, increasing by five qian each year to a maximum of four liang, with the silk levy assessed as well. Among assistance households, silk-and-silver households paid ten liang two qian of government silk and four liang of wrapped silver per household; Silk-only assistance households paid the same government silk as silk-and-silver households. Apportioned-silk households paid four jin of apportioned silk per household. Households under Prince Yesüder paid fine silk at the same rate as apportioned-silk households. Re-established households and households whose sons were coming of age were exempt the first year, paid half the second, and the full levy the third, on the same terms as established households. Beyond the silk levy and wrapped silver there was also a salary-note levy, graded by household rank: full-assessment households paid one liang, half-assessment households five qian. The total levy was then apportioned by household and paid in three installments. Disaster-stricken regions could pay in other goods at current market prices. Scholars and military, relay-station, monk, and Taoist households were all exempt.
32
二年，復定科差之期，絲料限八月，包銀初限八月，中限十月，末限十二月。 三年，又命絲料無過七月，包銀無過九月。 及平江南，其制益廣。 至元二十八年，以《至元新格》定科差法，諸差稅皆司縣正官監視人吏置局均科。 諸夫役皆先富強，後貧弱； 貧富等者，先多丁，後少丁。
In the second year payment deadlines were reset: silk levy by the eighth month; wrapped silver in three installments due by the eighth, tenth, and twelfth months. In the third year silk levy was due no later than the seventh month and wrapped silver no later than the ninth. After the conquest of Jiangnan the system was greatly expanded. In the twenty-eighth year of Zhiyuan the corvée levy was codified in the Zhiyuan New Statutes, with prefectural and county officials supervising clerks who assessed levies evenly through established offices. All labor corvées were assigned first to wealthy households, then to poor ones; where wealth was equal, households with many adult males came before those with few.
33
成宗大德六年，又命止輸絲戶每戶科俸鈔中統鈔一兩，包銀戶每戶科二錢五分，攤絲戶每戶科攤絲五斤八兩； 絲料限八月，包銀、俸鈔限九月，布限十月。 大率因世祖之舊而增損云。
In the sixth year of Dade, silk-only households were levied one liang of Zhongtong salary notes, wrapped-silver households two qian five fen, and apportioned-silk households five jin eight liang of apportioned silk per household; Silk levy was due by the eighth month, wrapped silver and salary notes by the ninth, and cloth by the tenth. In general the system followed Kublai's original framework with modifications.
34
科差總數：
Total corvée levies:
35
中統四年，絲七十一萬二千一百七十一斤，鈔五萬六千一百五十八百錠。
In the fourth year of Zhongtong: 712,171 jin of silk and 56,158 ingots of notes.
36
至元二年，絲九十八萬六千九百一十二斤，包銀等鈔五萬六千八百七十四錠，布八萬五千四百一十二匹。
In the second year of Zhiyuan: 986,912 jin of silk, 56,874 ingots of wrapped silver and notes, and 85,412 bolts of cloth.
37
至元三年，絲一百五萬三千二百二十六斤，包銀等鈔五萬九千八十五錠。
In the third year of Zhiyuan: 1,053,226 jin of silk and 59,085 ingots of wrapped silver and notes.
38
至元四年，絲一百九萬六千四百八十九斤，鈔七萬八千一百二十六錠。
In the fourth year of Zhiyuan: 1,096,489 jin of silk and 78,126 ingots of notes.
39
天歷元年，包銀差發鈔九百八十九錠，<貝八>一百一十三萬三千一百一十九索，絲一百九萬八千八百四十三斤，絹三十五萬五百三十匹，綿七萬二千一十五斤，布二十一萬一千二百二十三匹。
In the first year of Tianli: 989 ingots of wrapped-silver corvée notes, 1,133,119 strings of paper currency, 1,098,843 jin of silk, 350,530 bolts of gauze, 72,015 jin of cotton floss, and 211,223 bolts of cloth.
40
○海運
○ Sea Transport
41
元都於燕，去江南極遠，而百司庶府之繁，衛士編民之眾，無不仰給於江南。 自丞相伯顏獻海運之言，而江南之糧分為春夏二運。 蓋至於京師者一歲多至三百萬餘石，民無挽輸之勞，國有儲蓄之富，豈非一代之良法歟！
The Yuan capital at Yan lay far from Jiangnan, yet the countless offices of government, the guards, and the common people all depended on the south for their sustenance. After Chancellor Bayan proposed sea transport, grain from Jiangnan was shipped in spring and summer convoys. Each year more than three million shi reached the capital without the people's burden of overland haulage, and the state built up rich reserves—a method worthy of the age indeed!
42
初，伯顏平江南時，嘗命張瑄、朱清等，以宋庫藏圖籍，自崇明州從海道載入京師。 而運糧則自浙西涉江入淮，由黃河逆水至中灤旱站，陸運至淇門，入御河，以達於京。 後又開濟州泗河，自淮至新開河，由大清河至利津，河入海，因海口沙壅，又從東阿旱站運至臨清，入御河。 又開膠、萊河道通海，勞費不貲，卒無成效。 至元十九年，伯顏追憶海道載宋圖籍之事，以為海運可行，於是請於朝廷，命上海總管羅璧、朱清、張瑄等，造平底海船六十艘，運糧四萬六千餘石，從海道至京師。 然創行海洋，沿山求奧，風信失時，明年始至直沽。 時朝廷未知其利，是年十二月立京畿、江淮都漕運司二，仍各置分司，以督綱運。 每歲令江淮漕運司運糧至中灤，京畿漕運司自中灤運至大都。 二十年，又用王積翁議，命阿八赤等廣開新河。 然新河候潮以入，船多損壞，民亦苦之。 而忙兀<角┦>言海運之舟悉皆至焉。 於是罷新開河，頗事海運，立萬戶府二，以朱清為中萬戶，張瑄為千戶，忙兀<角┦>為萬戶府達魯花赤。 未幾，又分新河軍士水手及船，於揚州、平灤兩處運糧，命三省造船三千艘於濟州河運糧，猶未專於海道也。
When Bayan first pacified Jiangnan, he had Zhang Xuan and Zhu Qing transport Song treasury goods, maps, and archives from Chongming by sea to the capital. Grain was moved overland from Zhexi across the Yangtze into the Huai, up the Yellow River to the Zhongluan relay station, overland to Qimen, and then by the Imperial Canal to the capital. Later the Jizhou-Si canal was opened from the Huai to the Xinkai River and then via the Daqing River to Lijin at the sea; when the estuary silted up, grain was hauled overland from Dong'e to Linqing and into the Imperial Canal. Canals through Jiao and Lai to reach the sea were also tried, but the labor and expense were enormous and ultimately fruitless. In the nineteenth year of Zhiyuan Bayan recalled the sea shipment of Song archives and concluded that sea transport was viable; he petitioned the court, and Luo Bi, Zhu Qing, and Zhang Xuan built sixty flat-bottom ships and moved more than 46,000 shi of grain to the capital by sea. On this first ocean voyage the fleet hugged the coast and missed the favorable winds, not reaching Zhigu until the following year. The court had not yet grasped the benefits; that December two grain transport directorates were set up for the capital region and Jianghuai, each with branch offices to oversee convoy shipments. Each year the Jianghuai directorate moved grain to Zhongluan, and the capital directorate carried it from there to Dadu. In the twentieth year, following Wang Jinweng's proposal, Aba Chi was ordered to widen the new canal. But the new canal required the tide for entry, many ships were damaged, and the people suffered. Bayan reported, however, that every sea-transport ship had arrived safely. The Xinkai canal was then abandoned in favor of sea transport, and two Ten-Thousand-Household Offices were established, with Zhu Qing as chief officer, Zhang Xuan as thousand-household officer, and Bayan as darughachi. Soon canal troops, sailors, and ships were split between Yangzhou and Pingluan for grain haulage, and the Three Secretariats were ordered to build three thousand ships on the Jizhou canal—sea transport was not yet the sole route.
43
二十四年，始立行泉府司，專掌海運，增置萬戶府二，總為四府。 是年遂罷東平河運糧。 二十五年，內外分置漕運司二。 其在外者於河西務置司，領接運海道糧事。 二十八年，又用朱清、張瑄之請，並四府為都漕運萬戶府二，止令清、瑄二人掌之。 其屬有千戶、百戶等官，分為各翼，以督歲運。
In the twenty-fourth year the Maritime Transport Bureau was established to manage sea transport exclusively, with two additional Ten-Thousand-Household Offices for four in total. That year canal transport through Dongping was abolished. In the twenty-fifth year two grain transport directorates were set up, one inside and one outside the capital. The outer directorate at Hexiwu received and forwarded grain arriving by sea. In the twenty-eighth year, at Zhu Qing and Zhang Xuan's request, the four offices were merged into two capital grain transport offices under Zhu and Zhang alone. They had thousand- and hundred-household officers in subordinate wings to oversee the annual shipments.
44
至大四年，遣官至江浙議海運事。 時江東寧國、池、饒、建康等處運糧，率令海船從揚子江逆流而上。 江水湍急，又多石磯，走沙漲淺，糧船俱壞，歲歲有之。 又湖廣、江西之糧運至真州泊入海船，船大底小，亦非江中所宜。 於是以嘉興、松江秋糧，並江淮、江浙財賦府歲辦糧充運。 海漕之利，蓋至是博矣。
In the fourth year of Zhi da officials were sent to Jiangsu and Zhejiang to discuss sea transport. Grain from Ningguo, Chi, Rao, Jiankang, and other districts east of the river was generally sent up the Yangtze against the current in sea-going ships. The current was swift, the river strewn with rocky shoals and shifting sandbars, and grain ships were wrecked every year. Grain from Huguang and Jiangxi was brought to Zhenzhou and loaded onto sea ships whose broad decks and narrow hulls were unsuited to the river. Autumn grain from Jiaxing and Songjiang and the annual grain levied by the Jiang-Huai and Jiang-Zhe revenue offices were then used to supply the convoys. The benefits of sea transport were by then fully realized.
45
凡運糧，每石有腳價鈔。 至元二十一年，給中統鈔八兩五錢，其後遞減至於六兩五錢。 至大三年，以福建、浙東船戶至平江載糧者，道遠費廣，通增為至元鈔一兩六錢，香糯一兩七錢。 四年，又增為二兩，香糯二兩八錢，稻谷一兩四錢。 延祐元年，斟酌遠近，復增其價。 福建船運糙粳米每石一十三兩，溫、臺、慶元船運糙粳、香糯每石一十一兩五錢，紹興、浙西船每石一十一兩，白粳價同，稻谷每石八兩，黑豆每石依糙白糧例給焉。
Each shi of transported grain carried a freight allowance paid in notes. In the twenty-first year of Zhiyuan the allowance was eight liang five qian of Zhongtong notes, later reduced step by step to six liang five qian. In the third year of Zhi da, because Fujian and eastern Zhejiang shipowners hauling grain to Pingjiang faced long routes and heavy costs, the allowance was raised to one liang six qian of Zhiyuan notes for ordinary grain and one liang seven qian for fragrant glutinous rice. In the fourth year the rate rose to two liang for ordinary grain, two liang eight qian for fragrant glutinous rice, and one liang four qian for husked paddy. In the first year of Yan you rates were raised again according to distance. Fujian ships carrying coarse regular rice received thirteen liang per shi; Wenzhou, Taizhou, and Qingyuan ships carrying coarse regular and fragrant glutinous rice received eleven liang five qian; Shaoxing and western Zhejiang ships received eleven liang, with white regular rice at the same rate; husked paddy eight liang; black beans at the same rate as coarse and white grain.
46
初，海運之道，自平江劉家港入海，經揚州路通州海門縣黃連沙頭、萬里長灘開洋，沿山奧而行，抵淮安路鹽城縣，歷西海州、海寧府東海縣、密州、膠州界，放靈山洋投東北，路多淺沙，行月餘始抵成山。 計其水程，自上海至楊村馬頭，凡一萬三千三百五十里。 至元二十九年，朱清等言其路險惡，復開生道。 自劉家港開洋，至撐腳沙轉沙觜，至三沙、洋子江，過匾擔沙、大洪，又過萬里長灘，放大洋至青水洋，又經黑水洋至成山，過劉島，至芝罘、沙門二島，放萊州大洋，抵界河口，其道差為徑直。 明年，千戶殷明略又開新道，從劉家港入海，至崇明州三沙放洋，向東行，入黑水大洋，取成山轉西至劉家島，又至登州沙門島，於萊州大洋入界河。 當舟行風信有時，自浙西至京師，不過旬日而已，視前二道為最便云。 然風濤不測，糧船漂溺者無歲無之，間亦有船壞而棄其米者。 至元二十三年始責償於運官，人船俱溺者乃免。 然視河漕之費，則其所得蓋多矣。
The original sea route departed from Liu Family Port in Pingjiang, passed Huangliansha and Wanli Changtan off Tongzhou's Haimen County, sailed the open sea along coastal inlets to Yancheng in Huai'an, then through Xihai, Donghai in Haining, Mizhou, and Jiaozhou, and entered Lingshan Ocean toward the northeast; shallow sandbanks made the passage slow, and more than a month passed before reaching Chengshan. The water distance from Shanghai to Yangcun Matou totaled 13,350 li. In the twenty-ninth year of Zhiyuan Zhu Qing reported that the route was perilous, and a new direct route was opened. From Liu Family Port the fleet sailed the open sea to Chengjiao Sha and Shazui, then to Sansha and Yangzi River, past Biandan Sha and Dahong and again across Wanli Changtan, out to Qingshui Ocean and through Heishui Ocean to Chengshan, past Liudao to Zhifu and Shamen islands, into Laizhou Ocean, and to Jiehe mouth—a somewhat more direct route. The next year Thousand-Household Officer Yin Minglue opened another route: from Liu Family Port to the open sea at Sansha in Chongming, east into Heishui Ocean, west past Chengshan to Liujia Island, then to Shamen Island off Dengzhou, and into Jiehe from Laizhou Ocean. With favorable winds the passage from western Zhejiang to the capital took no more than ten days—the most convenient of the three routes. Yet winds and waves were unpredictable; grain ships were lost every year, and sometimes wrecked ships forced crews to jettison their cargo. In the twenty-third year of Zhiyuan transport officers were first held liable for losses; only total loss of men and ships brought exemption. Even so, compared with canal transport the savings were considerable.
47
歲運之數：
Annual transport totals:
48
至元二十年，四萬六千五十石，至者四萬二千一百七十二石。 二十一年，二十九萬五百石，至者二十七萬五千六百一十石。 二十二年，一十萬石，至者九萬七百七十一石。 二十三年，五十七萬八千五百二十石，至者四十三萬三千九百五石。 二十四年，三十萬石，至者二十九萬七千五百四十六石。 二十五年，四十萬石，至者三十九萬七千六百五十五石。 二十六年，九十三萬五千石，至者九十一萬九千九百四十三石。 二十七年，一百五十九萬五千石，至者一百五十一萬三千八百五十六石。 二十八年，一百五十二萬七千二百五十石，至者一百二十八萬一千六百一十五石。 二十九年，一百四十萬七千四百石，至者一百三十六萬一千五百一十三石。 三十年，九十萬八千石，至者八十八萬七千五百九十一石。 三十一年，五十一萬四千五百三十三石，至者五十萬三千五百三十四石。
In the twentieth year of Zhiyuan: 46,050 shi dispatched, 42,172 shi arrived. Twenty-first year: 290,500 shi dispatched, 275,610 shi arrived. Twenty-second year: 100,000 shi dispatched, 90,771 shi arrived. Twenty-third year: 578,520 shi dispatched, 433,905 shi arrived. Twenty-fourth year: 300,000 shi dispatched, 297,546 shi arrived. Twenty-fifth year: 400,000 shi dispatched, 397,655 shi arrived. Twenty-sixth year: 935,000 shi dispatched, 919,943 shi arrived. Twenty-seventh year: 1,595,000 shi dispatched, 1,513,856 shi arrived. Twenty-eighth year: 1,527,250 shi dispatched, 1,281,615 shi arrived. Twenty-ninth year: 1,407,400 shi dispatched, 1,361,513 shi arrived. Thirtieth year: 908,000 shi dispatched, 887,591 shi arrived. Thirty-first year: 514,533 shi dispatched, 503,534 shi arrived.
49
元貞元年，三十四萬五百石。 二年，三十四萬五百石，至者三十三萬七千二十六石。
First year of Yuanzhen: 340,500 shi dispatched. Second year: 340,500 shi dispatched, 337,026 shi arrived.
50
大德元年，六十五萬八千三百石，至者六十四萬八千一百三十六石。 二年，七十四萬二千七百五十一石，至者七十萬五千九百五十四石。 三年，七十九萬四千五百石。 四年，七十九萬五千五百石，至者七十八萬八千九百一十八石。 五年，七十九萬六千五百二十八石，至者七十六萬九千六百五十石。 六年，一百三十八萬三千八百八十三石，至者一百三十二萬九千一百四十八石。 七年，一百六十五萬九千四百九十一石，至者一百六十二萬八千五百八石。 八年，一百六十七萬二千九百九石，至者一百六十六萬三千三百一十三石。 九年，一百八十四萬三千三石，至者一百七十九萬五千三百四十七石。 十年，一百八十萬八千一百九十九石，至者一百七十九萬七千七十八石。 十一年，一百六十六萬五千四百二十二石，至者一百六十四萬四千六百七十九石。
First year of Dade: 658,300 shi dispatched, 648,136 shi arrived. Second year: 742,751 shi dispatched, 705,954 shi arrived. Third year: 794,500 shi dispatched. Fourth year: 795,500 shi dispatched, 788,918 shi arrived. Fifth year: 796,528 shi dispatched, 769,650 shi arrived. Sixth year: 1,383,883 shi dispatched, 1,329,148 shi arrived. Seventh year: 1,659,491 shi dispatched, 1,628,508 shi arrived. Eighth year: 1,672,909 shi dispatched, 1,663,313 shi arrived. Ninth year: 1,843,003 shi dispatched, 1,795,347 shi arrived. Tenth year: 1,808,199 shi dispatched, 1,797,078 shi arrived. Eleventh year: 1,665,422 shi dispatched, 1,644,679 shi arrived.
51
至大元年，一百二十四萬一百四十八石，至者一百二十萬二千五百三石。 二年，二百四十六萬四千二百四石，至者二百三十八萬六千三百石。 三年，二百九十二萬六千五百三十三石，至者二百七十一萬六千九百十三石。 四年，二百八十七萬三千二百一十二石，至者二百七十七萬三千二百六十六石。
First year of Zhida: 1,240,148 shi dispatched, 1,202,503 shi arrived. Second year: 2,464,204 shi dispatched, 2,386,300 shi arrived. Third year: 2,926,533 shi dispatched, 2,716,913 shi arrived. Fourth year: 2,873,212 shi dispatched, 2,773,266 shi arrived.
52
皇慶元年，二百八萬三千五百五石，至者二百六萬七千六百七十二石。 二年，二百三十一萬七千二百二十八石，至者二百一十五萬八千六百八十五石。
First year of Huangqing: 2,083,505 shi dispatched, 2,067,672 shi arrived. Second year: 2,317,228 shi dispatched, 2,158,685 shi arrived.
53
延祐元年，二百四十萬三千二百六十四石，至者二百三十五萬六千六百六石。 二年，二百四十三萬五千六百八十五石，至者二百四十二萬二千五百五石。 三年，二百四十五萬八千五百一十四石，至者二百四十三萬七千七百四十一石。 四年，二百三十七萬五千三百四十五石，至者二百三十六萬八千一百一十九石。 五年，二百五十五萬三千七百一十四石，至者二百五十四萬三千六百一十一石。 六年，三百二萬一千五百八十五石，至者二百九十八萬六千一十七石。 七年，三百二十六萬四千六石，至者三百二十四萬七千九百二十八石。
First year of Yanyou: 2,403,264 shi dispatched, 2,356,066 shi arrived. Second year: 2,435,685 shi dispatched, 2,422,505 shi arrived. Third year: 2,458,514 shi dispatched, 2,437,741 shi arrived. Fourth year: 2,375,345 shi dispatched, 2,368,119 shi arrived. Fifth year: 2,553,714 shi dispatched, 2,543,611 shi arrived. Sixth year: 3,021,585 shi dispatched, 2,986,017 shi arrived. Seventh year: 3,260,006 shi dispatched, 3,247,928 shi arrived.
54
至治元年，三百二十六萬九千四百五十一石，至者三百二十三萬八千七百六十五石。 二年，三百二十五萬一千一百四十石，至者三百二十四萬六千四百八十三石。 三年，二百八十一萬一千七百八十六石，至者二百七十九萬八千六百一十三石。
First year of Zhizhi: 3,269,451 shi dispatched, 3,238,765 shi arrived. Second year: 3,251,140 shi dispatched, 3,246,483 shi arrived. Third year: 2,811,786 shi dispatched, 2,798,613 shi arrived.
55
泰定元年，二百八萬七千二百三十一石，至者二百七萬七千二百七十八石。 二年，二百六十七萬一千一百八十四石，至者二百六十三萬七千五十一石。 三年，三百三十七萬五千七百八十四石，至者三百三十五萬一千三百六十二石。 四年，三百一十五萬二千八百二十石，至者三百一十三萬七千五百三十二石。
First year of Taiding: 2,087,231 shi dispatched, 2,077,278 shi arrived. Second year: 2,671,184 shi dispatched, 2,637,051 shi arrived. Third year: 3,375,784 shi dispatched, 3,351,362 shi arrived. Fourth year: 3,152,820 shi dispatched, 3,137,532 shi arrived.
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天歷元年，三百二十五萬五千二百二十石，至者三百二十一萬五千四百二十四石。 二年，三百五十二萬二千一百六十三石，至者三百三十四萬三百六石。
First year of Tianli: 3,255,220 shi dispatched, 3,215,424 shi arrived. Second year: 3,522,163 shi dispatched, 3,340,306 shi arrived.
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○鈔法
○ Paper Currency
58
鈔始於唐之飛錢、宋之交會、金之交鈔。 其法以物為母，鈔為子，子母相權而行，即《周官》質劑之意也。 元初仿唐、宋、金之法，有行用鈔，其制無文籍可考。
Paper currency originated in the Tang flying-money system, the Song exchange certificates, and the Jin exchange notes. The principle treats commodities as the standard and notes as tokens; the two mutually measure value in circulation—much like the pledge certificates described in the Offices of Zhou. In the early Yuan the dynasty followed Tang, Song, and Jin precedents and issued circulating notes, though no written regulations survive to document the original system.
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世祖中統元年，始造交鈔，以絲為本。 每銀五十兩易絲鈔一千兩，諸物之直，並從絲例。 是年十月，又造中統元寶鈔。 其文以十計者四：曰一十文、二十文、三十文、五十文。 以百計者三：曰一百文、二百文、五百文。 以貫計者二：曰一貫文、二貫文。 每一貫同交鈔一兩，兩貫同白銀一兩。 又以文綾織為中統銀貨。 其等有五：曰一兩、二兩、三兩、五兩、十兩。 每一兩同白銀一兩，而銀貨蓋未及行云。 五年，設各路平準庫，主平物價，使相依準，不至低昂，仍給鈔一萬二千錠，以為鈔本。 至元十二年，添造厘鈔。 其例有三：曰二文、三文、五文。 初，鈔印用木為版，十三年鑄銅易之。 十五年，以厘鈔不便於民，復命罷印。
In the first year of Zhongtong, Kublai Khan first issued exchange notes backed by silk. Fifty taels of silver could be exchanged for one thousand taels of silk notes, and the prices of all goods were reckoned on the same silk standard. That October the government also issued Zhongtong yuanbao notes. There were four denominations counted in tens: ten, twenty, thirty, and fifty wen. Three were counted in hundreds: one hundred, two hundred, and five hundred wen. Two were counted in guan: one guan and two guan. One guan was equivalent to one liang of exchange notes, and two guan to one liang of silver. The government also wove patterned silk into Zhongtong silver tokens. These came in five denominations: one, two, three, five, and ten liang. Each token liang was pegged to one liang of silver, but the silver tokens apparently never entered general circulation. In the fifth year equalization treasuries were set up in every circuit to stabilize prices and keep them from swinging too high or too low, and twelve thousand ingots of notes were allocated as reserve backing. In the twelfth year of Zhiyuan the government began issuing fractional notes. These came in three denominations: two, three, and five wen. Notes were first printed from wooden blocks; in the thirteenth year copper plates were cast to replace them. In the fifteenth year fractional notes were judged inconvenient for the public, and printing was ordered stopped.
60
然元寶、交鈔行之既久，物重鈔輕。 二十四年，遂改造至元鈔，自二貫至五文，凡十有一等，與中統鈔通行。 每一貫文當中統鈔五貫文。 依中統之初，隨路設立官庫，貿易金銀，平準鈔法。 每花銀一兩，入庫其價至元鈔二貫，出庫二貫五分，赤金一兩，入庫二十貫，出庫二十貫五百文。 偽造鈔者處死，首告者賞鈔五錠，仍以犯人家產給之。 其法為最善。
After the yuanbao and exchange notes had circulated for many years, however, commodities retained their value while the notes depreciated. In the twenty-fourth year the government therefore reissued Zhiyuan notes in eleven denominations from two guan down to five wen, and these circulated alongside Zhongtong notes. One guan of Zhiyuan notes was worth five guan of Zhongtong notes. As at the start of Zhongtong, official treasuries were established in each circuit to exchange gold and silver and keep the note system in balance. Patterned silver was bought at two guan of Zhiyuan notes per liang and sold at two guan five fen; red gold was bought at twenty guan per liang and sold at twenty guan five hundred wen. Counterfeiting notes was punishable by death; informants received five ingots of notes plus the counterfeiter's household property. This was the soundest of the note systems.
61
至大二年，武宗復以物重鈔輕，改造至大銀鈔，自二兩至二厘定為一十三等。 每一兩準至元鈔五貫，白銀一兩，赤金一錢。 元之鈔法，至是蓋三變矣。 大抵至元鈔五倍於中統，至大鈔又五倍於至元。 然未及期年，仁宗即位，以倍數太多，輕重失宜，遂有罷銀鈔之詔。 而中統、至元二鈔，終元之世，蓋常行焉。
In the second year of Zhida, because commodities again outweighed the notes in value, Wuzong reissued Zhida silver notes in thirteen denominations from two liang down to two li. One liang of Zhida silver notes was equivalent to five guan of Zhiyuan notes, one liang of silver, or one qian of gold. By this point the Yuan note system had undergone three major reforms. Broadly speaking, Zhiyuan notes were valued at five times Zhongtong notes, and Zhida notes at five times Zhiyuan notes. Yet before a full year had passed Renzong succeeded to the throne, judged the exchange multiples excessive and the weight of value ill balanced, and issued an edict abolishing the silver notes. The Zhongtong and Zhiyuan notes, however, remained in regular circulation throughout the dynasty.
62
凡鈔之昏爛者，至元二年，委官就交鈔庫，以新鈔倒換，除工墨三十文。 三年，減為二十文。 二十二年，復增如故。 其貫伯分明，微有破損者，並令行用，違者罪之。 所倒之鈔，每季各路就令納課正官，解赴省部焚毀，隸行省者就焚之。 大德二年，戶部定昏鈔為二十五樣。 泰定四年，又定焚毀之所，皆以廉訪司官監臨，隸行省者，行省官同監。 其制之大略如此。
Worn and tattered notes could be exchanged for new ones at the note treasuries; in the second year of Zhiyuan a fee of thirty wen was charged for labor and ink. In the third year the fee was reduced to twenty wen. In the twenty-second year it was raised again to the original rate. Notes whose denominations remained legible despite slight damage were all required to be accepted; refusal was punishable. Exchanged notes were collected each quarter by the chief revenue officials of each circuit and sent to the central ministry for destruction; circuits under branch secretariats burned them locally. In the second year of Dade the Ministry of Revenue classified worn notes into twenty-five types. In the fourth year of Taiding designated burning sites were also established, all supervised by surveillance commissioners; where branch secretariats had jurisdiction, their officials supervised jointly. Such was the general outline of the system.
63
若錢，自九府圜法行於成周，歷代未嘗或廢。 元之交鈔、寶鈔雖皆以錢為文，而錢則弗之鑄也。 武宗至大三年，初行錢法，立資國院、泉貨監以領之。 其錢曰至大通寶者，一文準至大銀鈔一厘； 曰大元通寶者，一文準至大通寶錢一十文。 歷代銅錢，悉依古例，與至大錢通用。 其當五、當三、折二，並以舊數用之。 明年，仁宗復下詔，以鼓鑄弗給，新舊資用，其弊滋甚，與銀鈔皆廢不行，所立院、監亦皆罷革，而專用至元、中統鈔云。
Coinage, since the Nine Treasuries round-coin system of the Zhou, had never been wholly abandoned by any dynasty. Although Yuan exchange notes and treasure notes were all denominated in coin units, the dynasty itself did not cast coin. In the third year of Wuzong's Zhida reign a coin system was first introduced, with a Resource-Nation Bureau and Currency Superintendency established to oversee it. The Zhi Da tongbao coin was pegged at one wen to one li of Zhida silver notes; the Dayuan tongbao coin at one wen to ten wen of Zhi Da tongbao coin. Copper coins of earlier dynasties were accepted by ancient precedent and circulated alongside Zhida coin. Coins rated at five, three, and two continued to be used at their former values. The following year Renzong issued another edict: minting could not meet demand, old and new coin circulated together, and abuses multiplied; both coin and silver notes were abolished, the bureaus and superintendencies were dissolved, and only Zhiyuan and Zhongtong notes remained in use.
64
歲印鈔數：
Annual note printing totals:
65
中統元年，中統鈔七萬三千三百五十二錠。 二年，中統鈔三萬九千一百三十九錠。 三年，中統鈔八萬錠。 四年，中統鈔七萬四千錠。
First year of Zhongtong: 73,352 ingots of Zhongtong notes. Second year: 39,139 ingots of Zhongtong notes. Third year: 80,000 ingots of Zhongtong notes. Fourth year: 74,000 ingots of Zhongtong notes.
66
至元元年，中統鈔八萬九千二百八錠。 二年，中統鈔一十一萬六千二百八錠。 三年，中統鈔七萬七千二百五十二錠。 四年，中統鈔一十萬九千四百八十八錠。 五年，中統鈔二萬九千八百八十錠。 六年，中統鈔二萬二千八百九十六錠。 七年，中統鈔九萬六千七百六十八錠。 八年，中統鈔四萬七千錠。 九年，中統鈔八萬六千二百五十六錠。 十年，中統鈔一十一萬一百九十二錠。 十一年，中統鈔二十四萬七千四百四十錠。 十二年，中統鈔三十九萬八千一百九十四錠。 十三年，中統鈔一百四十一萬九千六百六十五錠。 十四年，中統鈔一百二萬一千六百四十五錠。 十五年，中統鈔一百二萬三千四百錠。 十六年，中統鈔七十八萬八千三百二十錠。 十七年，中統鈔一百一十三萬五千八百錠。 十八年，中統鈔一百九萬四千八百錠。 十九年，中統鈔九十六萬九千四百四十四錠。 二十年，中統鈔六十一萬六百二十錠。 二十一年，中統鈔六十二萬九千九百四錠。 二十二年，中統鈔二百四萬三千八十錠。 二十三年，中統鈔二百一十八萬一千六百錠。 二十四年，中統鈔八萬三千二百錠，至元鈔一百萬一千一十七錠。 二十五年，至元鈔九十二萬一千六百一十二錠。 二十六年，至元鈔一百七十八萬九十三錠。 二十七年，至元鈔五十萬二百五十錠。 二十八年，至元鈔五十萬錠。 二十九年，至元鈔五十萬錠。 三十年，至元鈔二十六萬錠。 三十一年，至元鈔一十九萬三千七百六錠。
First year of Zhiyuan: 89,208 ingots of Zhongtong notes. Second year: 116,208 ingots of Zhongtong notes. Third year: 77,252 ingots of Zhongtong notes. Fourth year: 109,488 ingots of Zhongtong notes. Fifth year: 29,880 ingots of Zhongtong notes. Sixth year: 22,896 ingots of Zhongtong notes. Seventh year: 96,768 ingots of Zhongtong notes. Eighth year: 47,000 ingots of Zhongtong notes. Ninth year: 86,256 ingots of Zhongtong notes. Tenth year: 110,192 ingots of Zhongtong notes. Eleventh year: 247,440 ingots of Zhongtong notes. Twelfth year: 398,194 ingots of Zhongtong notes. Thirteenth year: 1,419,665 ingots of Zhongtong notes. Fourteenth year: 1,021,645 ingots of Zhongtong notes. Fifteenth year: 1,023,400 ingots of Zhongtong notes. Sixteenth year: 788,320 ingots of Zhongtong notes. Seventeenth year: 1,135,800 ingots of Zhongtong notes. Eighteenth year: 1,094,800 ingots of Zhongtong notes. Nineteenth year: 969,444 ingots of Zhongtong notes. Twentieth year: 610,620 ingots of Zhongtong notes. In the twenty-first year, 629,904 ingots of Zhongtong notes were issued. In the twenty-second year, 2,043,080 ingots of Zhongtong notes were issued. In the twenty-third year, 2,181,600 ingots of Zhongtong notes were issued. In the twenty-fourth year, 83,200 ingots of Zhongtong notes and 1,001,017 ingots of Zhiyuan notes were issued. In the twenty-fifth year, 921,612 ingots of Zhiyuan notes were issued. In the twenty-sixth year, 1,780,093 ingots of Zhiyuan notes were issued. In the twenty-seventh year, 500,250 ingots of Zhiyuan notes were issued. In the twenty-eighth year, 500,000 ingots of Zhiyuan notes were issued. In the twenty-ninth year, 500,000 ingots of Zhiyuan notes were issued. In the thirtieth year, 260,000 ingots of Zhiyuan notes were issued. In the thirty-first year, 193,706 ingots of Zhiyuan notes were issued.
67
元貞元年，至元鈔三十一萬錠。 二年，至元鈔四十萬錠。
In the first year of Yuanzhen, 310,000 ingots of Zhiyuan notes were issued. In the second year, 400,000 ingots of Zhiyuan notes were issued.
68
大德元年，至元鈔四十萬錠。 二年，至元鈔二十九萬九千九百一十錠。 三年，至元鈔九十萬七十五錠。 四年，至元鈔六十萬錠。 五年，至元鈔五十萬錠。 六年，至元鈔二百萬錠。 七年，至元鈔一百五十萬錠。 八年，至元鈔五十萬錠。 九年，至元鈔五十萬錠。 十年，至元鈔一百萬錠。 十一年，至元鈔一百萬錠。
In the first year of Dade, 400,000 ingots of Zhiyuan notes were issued. In the second year, 299,910 ingots of Zhiyuan notes were issued. In the third year, 900,075 ingots of Zhiyuan notes were issued. In the fourth year, 600,000 ingots of Zhiyuan notes were issued. In the fifth year, 500,000 ingots of Zhiyuan notes were issued. In the sixth year, 2,000,000 ingots of Zhiyuan notes were issued. In the seventh year, 1,500,000 ingots of Zhiyuan notes were issued. In the eighth year, 500,000 ingots of Zhiyuan notes were issued. In the ninth year, 500,000 ingots of Zhiyuan notes were issued. In the tenth year, 1,000,000 ingots of Zhiyuan notes were issued. In the eleventh year, 1,000,000 ingots of Zhiyuan notes were issued.
69
至大元年，至元鈔一百萬錠。 二年，至元鈔一百萬錠。 三年，至大銀鈔一百四十五萬三百六十八錠。 四年，至元鈔二百一十五萬錠，中統鈔一十五萬錠。
In the first year of Zhida, 1,000,000 ingots of Zhiyuan notes were issued. In the second year, 1,000,000 ingots of Zhiyuan notes were issued. In the third year, 1,450,368 ingots of Zhida silver notes were issued. In the fourth year, 2,150,000 ingots of Zhiyuan notes and 150,000 ingots of Zhongtong notes were issued.
70
皇慶元年，至元鈔二百二十二萬二千三百三十六錠，中統鈔一十萬錠。 二年，至元鈔二百萬錠，中統鈔二十萬錠。
In the first year of Huangqing, 2,222,336 ingots of Zhiyuan notes and 100,000 ingots of Zhongtong notes were issued. In the second year, 2,000,000 ingots of Zhiyuan notes and 200,000 ingots of Zhongtong notes were issued.
71
延祐元年，至元鈔二百萬錠，中統鈔一十萬錠。 二年，至元鈔一百萬錠，中統鈔一十萬錠。 三年，至元鈔四十萬錠，中統鈔一十萬錠。 四年，至元鈔四十八萬錠，中統鈔一十萬錠。 五年，至元鈔四十萬錠，中統鈔一十萬錠。 六年，至元鈔一百四十八萬錠，中統鈔一十萬錠。 七年，至元鈔一百四十八萬錠，中統鈔一十萬錠。
In the first year of Yanyou, 2,000,000 ingots of Zhiyuan notes and 100,000 ingots of Zhongtong notes were issued. In the second year, 1,000,000 ingots of Zhiyuan notes and 100,000 ingots of Zhongtong notes were issued. In the third year, 400,000 ingots of Zhiyuan notes and 100,000 ingots of Zhongtong notes were issued. In the fourth year, 480,000 ingots of Zhiyuan notes and 100,000 ingots of Zhongtong notes were issued. In the fifth year, 400,000 ingots of Zhiyuan notes and 100,000 ingots of Zhongtong notes were issued. In the sixth year, 1,480,000 ingots of Zhiyuan notes and 100,000 ingots of Zhongtong notes were issued. In the seventh year, 1,480,000 ingots of Zhiyuan notes and 100,000 ingots of Zhongtong notes were issued.
72
至治元年，至元鈔一百萬錠，中統鈔五萬錠。 二年，至元鈔八十萬錠，中統鈔五萬錠。 三年，至元鈔七十萬錠，中統鈔五萬錠。
In the first year of Zhizhi, 1,000,000 ingots of Zhiyuan notes and 50,000 ingots of Zhongtong notes were issued. In the second year, 800,000 ingots of Zhiyuan notes and 50,000 ingots of Zhongtong notes were issued. In the third year, 700,000 ingots of Zhiyuan notes and 50,000 ingots of Zhongtong notes were issued.
73
泰定元年，至元鈔六十萬錠，中統鈔一十五萬錠。 二年，至元鈔四十萬錠，中統鈔一十萬錠。 三年，至元鈔四十萬錠，中統鈔一十萬錠。 四年，至元鈔四十萬錠，中統鈔一十萬錠。
In the first year of Taiding, 600,000 ingots of Zhiyuan notes and 150,000 ingots of Zhongtong notes were issued. In the second year, 400,000 ingots of Zhiyuan notes and 100,000 ingots of Zhongtong notes were issued. In the third year, 400,000 ingots of Zhiyuan notes and 100,000 ingots of Zhongtong notes were issued. In the fourth year, 400,000 ingots of Zhiyuan notes and 100,000 ingots of Zhongtong notes were issued.
74
天歷元年，至元鈔三十一萬九百二十錠，中統鈔三萬五百錠。 二年，至元鈔一百一十九萬二千錠，中統鈔四萬錠。
In the first year of Tianli, 310,920 ingots of Zhiyuan notes and 30,500 ingots of Zhongtong notes were issued. In the second year, 1,192,000 ingots of Zhiyuan notes and 40,000 ingots of Zhongtong notes were issued.