1
食貨二○歲課
Finance and Economics, Part Two — Annual Production Levies
2
山林川澤之產，若金、銀、珠、玉、銅、鐵、水銀、朱砂、碧甸子、鉛、錫、礬、硝、堿、竹、木之類，皆天地自然之利，有國者之所必資也，而或以病民者有之矣。 元興，因土人呈獻，而定其歲入之課，多者不盡收，少者不強取，非知理財之道者，能若是乎？
The bounty of mountains, forests, rivers, and marshes—gold, silver, pearls, jade, copper, iron, mercury, cinnabar, turquoise, lead, tin, alum, saltpeter, alkali, bamboo, timber, and the like—are heaven's own gifts that every state must draw upon; and yet sometimes they have been turned into a burden upon the people. At the founding of the Yuan, annual levies were set according to what local people reported; where production was abundant the state did not take everything, and where it was scant the state did not press for more. Could anyone ignorant of sound fiscal management have governed so wisely?
3
產金之所，在腹裏曰益都、檀、景，遼陽省曰大寧、開元，江浙省曰饒、徽、池、信，江西省曰龍興、撫州，湖廣省曰嶽、澧、沅、靖、辰、潭、武岡、寶慶，河南省曰江陵、襄陽，四川省曰成都、嘉定，雲南省曰威楚、麗江、大理、金齒、臨安、曲靖、元江、羅羅、會川、建昌、德昌、柏興、烏撒、東川、烏蒙。
Gold was mined in the metropolitan districts of Yidu, Tan, and Jing; in Liaoyang at Daining and Kaiyuan; in Jiangzhe at Rao, Hui, Chi, and Xin; in Jiangxi at Longxing and Fuzhou; in Huguang at Yue, Li, Yuan, Jing, Chen, Tan, Wugang, and Baoqing; in Henan at Jiangling and Xiangyang; in Sichuan at Chengdu and Jiaoding; and in Yunnan at Weichu, Lijiang, Dali, Jinchi, Lin'an, Qujing, Yuanjiang, Luoluo, Huichuan, Jianchang, Dechang, Baixing, Wusa, Dongchuan, and Wumeng.
4
產銀之所，在腹裏曰大都、真定、保定、雲州、般陽、晉寧、懷孟、濟南、寧海，遼陽省曰大寧，江浙省曰處州、建寧、延平，江西省曰撫、瑞、韶，湖廣省曰興國、郴州，河南省曰汴梁、安豐、汝寧，陜西省曰商州，雲南省曰威楚、大理、金齒、臨安、元江。
Silver was mined in the metropolitan region at Dadu, Zhending, Baoding, Yunzhou, Banyang, Jinning, Huaimeng, Jinan, and Ninghai; in Liaoyang at Daining; in Jiangzhe at Chuzhou, Jianning, and Yanping; in Jiangxi at Fu, Rui, and Shao; in Huguang at Xingguo and Chenzhou; in Henan at Bianliang, Anfeng, and Runing; in Shaanxi at Shangzhou; and in Yunnan at Weichu, Dali, Jinchi, Lin'an, and Yuanjiang.
5
產珠之所，曰大都，曰南京，曰羅羅，曰水達達，曰廣州。 產玉之所，曰于闐，曰匪力沙。
Pearls were gathered at Dadu, Nanjing, Luoluo, Shuidada, and Guangzhou. Jade came from Yutian and Feilisha.
6
產銅之所，在腹裏曰益都，遼陽省曰大寧，雲南省曰大理、澄江。
Copper was mined in the metropolitan district of Yidu, in Liaoyang at Daining, and in Yunnan at Dali and Chengjiang.
7
產鐵之所，在腹裏曰河東、順德、檀、景、濟南，江浙省曰饒、徽、寧國、信、慶元、臺、衢、處、建寧、興化、邵武、漳、福、泉，江西省曰龍興、吉安、撫、袁、瑞、贛、臨江、桂陽，湖廣省曰沅、潭、衡、武岡、寶慶、永、全、常寧、道州，陜西省曰興元，雲南省曰中慶、大理、金齒、臨安、曲靖、澄江、羅羅、建昌。
Iron was smelted in the metropolitan region at Hedong, Shunde, Tan, Jing, and Jinan; in Jiangzhe at Rao, Hui, Ningguo, Xin, Qingyuan, Tai, Qu, Chu, Jianning, Xinghua, Shaowu, Zhang, Fu, and Quan; in Jiangxi at Longxing, Ji'an, Fu, Yuan, Rui, Gan, Linjiang, and Guiyang; in Huguang at Yuan, Tan, Heng, Wugang, Baoqing, Yong, Quan, Changning, and Daozhou; in Shaanxi at Xingyuan; and in Yunnan at Zhongqing, Dali, Jinchi, Lin'an, Qujing, Chengjiang, Luoluo, and Jianchang.
8
產朱砂、水銀之所，在遼陽省曰北京，湖廣省曰沅、潭，四川省曰思州。 產碧甸子之所，曰和林，曰會川。
Cinnabar and mercury came from Beijing in Liaoyang, from Yuan and Tan in Huguang, and from Sizhou in Sichuan. Turquoise was mined at Helin and Huichuan.
9
產鉛、錫之所，在江浙省曰鉛山、臺、處、建寧、延平、邵武，江西省曰韶州、桂陽，湖廣省曰潭州。
Lead and tin were mined in Jiangzhe at Qianshan, Tai, Chu, Jianning, Yanping, and Shaowu; in Jiangxi at Shaozhou and Guiyang; and in Huguang at Tanzhou.
10
產礬之所，在腹裏曰廣平、冀寧，江浙省曰鉛山、邵武，湖廣省曰潭州，河南省曰廬州、河南。
Alum was produced in the metropolitan region at Guangping and Jining; in Jiangzhe at Qianshan and Shaowu; in Huguang at Tanzhou; and in Henan at Luzhou and Henan.
11
產硝、堿之所，曰晉寧。 若竹、木之產，所在有之，不可以所言也。
Saltpeter and alkali came from Jinning. Bamboo and timber, by contrast, were found nearly everywhere and cannot be listed in full.
12
初，金課之興，自世祖始。 其在益都者，至元五年，命於從剛、高興宗以漏籍民戶四千，於登州棲霞縣淘焉。 十五年，又以淘金戶二千簽軍者，付益都、淄萊等路淘金總管府，依舊淘金。 其課於太府監輸納。 在遼陽者，至元十年，聽李德仁於龍山縣胡碧峪淘采，每歲納課金三兩。 十三年，又於遼東雙城及和州等處采焉。 在江浙者，至元二十四年，立提舉司，以建康等處淘金夫凡七千三百六十五戶隸之，所轄金場凡七十餘所。 未幾以建康無金，革提舉司，罷淘金戶，其徽、饒、池、信之課，皆歸之有司。 在江西者，至元二十三年，撫州樂安縣小曹周歲辦金一百兩。 在湖廣者，至元二十年，撥常德、澧、辰、沅、靖民萬戶，付金場轉運司淘焉。 在四川者，元貞元年，以其病民罷之。 在雲南者，至元十四年，諸路總納金一百五錠。 此金課之興革可考者然也。
The gold levy was first instituted under Emperor Shizu. At Yidu, in Zhiyuan 5 (1268) Yu Conggang and Gao Xingzong were ordered to set four thousand unregistered households to panning gold at Qixia in Dengzhou. In Zhiyuan 15 (1278) another two thousand gold-panning households, previously conscripted as soldiers, were reassigned to the General Directorate of Gold Panning for Yidu, Zilai, and other circuits to resume panning. The levy was paid in to the Directorate of the Palace Storehouse. In Liaoyang, Zhiyuan 10 (1273) Li Deren was allowed to work Hubi Valley in Longshan, paying an annual levy of three taels of gold. In Zhiyuan 13 (1276) mining was extended to Shuangcheng, Hezhou, and other sites in eastern Liaodong. In Jiangzhe, Zhiyuan 24 (1287) an Intendant Office was set up over 7,365 gold-panning households from Jiankang and elsewhere, overseeing more than seventy gold fields. Soon afterward, when Jiankang proved barren of gold, the Intendant Office was abolished and the panning households disbanded; levies from Hui, Rao, Chi, and Xin were restored to the regular provincial administration. In Jiangxi, Zhiyuan 23 (1286) Xiaocao in Le'an, Fuzhou, was assessed one hundred taels of gold annually. In Huguang, Zhiyuan 20 (1283) ten thousand households from Changde, Li, Chen, Yuan, and Jing were assigned to the Gold Field Transport Commission for panning. In Sichuan the levy was abolished in Yuanzhen 1 (1295) as an undue burden on the people. In Yunnan, Zhiyuan 14 (1277) all circuits together paid 105 ingots of gold. Such are the recorded establishments and abolitions of the gold levy.
13
銀在大都者，至元十一年，聽王庭璧於檀州奉先等洞采之。 十五年，令關世顯等於薊州豐山采之。 在雲州者，至元二十七年，撥民戶於望雲煽煉，設從七品官掌之。 二十八年，又開聚陽山銀場。 二十九年，遂立雲州等處銀場提舉司。 在遼陽者，延祐四年，惠州銀洞三十六眼，立提舉司辦課。 在江浙者，至元二十一年，建寧南劍等處立銀場提舉司煽煉。 在湖廣者，至元二十三年，韶州路曲江縣銀場聽民煽煉，每年輸銀三千兩。 在河南者，延祐三年，李允直包羅山縣銀場，課銀三錠。 四年，李珪等包霍丘縣豹子崖銀洞，課銀三十錠，其所得礦，大抵以十分之三輸官。 此銀課之興革可考者然也。
At Dadu, Zhiyuan 11 (1274) Wang Tingbi was licensed to mine Fengxian and other caves in Tanzhou. In Zhiyuan 15 (1278) Guan Shixian and others were ordered to work Fengshan in Jizhou. At Yunzhou, Zhiyuan 27 (1290) civilian households were assigned to smelt silver at Wangyun under a seventh-rank supervisor. In Zhiyuan 28 (1291) the Juyangshan silver field was also opened. In Zhiyuan 29 (1292) an Intendant Office for Silver Fields in Yunzhou and elsewhere was established. In Liaoyang, Yanyou 4 (1317) the thirty-six adits of the Huizhou silver mine were placed under an Intendant Office to collect the levy. In Jiangzhe, Zhiyuan 21 (1284) an Intendant Office for Silver Fields was set up in Jianning, Nanjian, and elsewhere to oversee smelting. In Huguang, Zhiyuan 23 (1286) the Qujiang silver field in Shaozhou was opened to private smelting on an annual tribute of three thousand taels of silver. In Henan, Yanyou 3 (1316) Li Yunzhi took contract for the Luoshan silver field at a levy of three ingots. In Yanyou 4 (1317) Li Gui and others contracted for Baoziya in Huoqiu at thirty ingots, with roughly three-tenths of all ore yielded to the state. Such are the recorded establishments and abolitions of the silver levy.
14
珠在大都者，元貞元年，聽民於楊村、直沽口撈采，命官買之。 在南京者，至元十一年，命滅怯、安山等於宋阿江、阿爺苦江、忽呂古江采之。 在廣州者，采於大步海。 他如兀難、曲朵剌、渾都忽三河之珠，至元五年，徙鳳哥等戶撈焉。 勝州、延州、乃延等城之珠，十三年，命朵魯不<角┦>等撈焉。 此珠課之興革可考者然也。
At Dadu, Yuanzhen 1 (1295) the public was allowed to dredge pearls at Yangcun and Zhigukou, with mandatory sale to the government. At Nanjing, Zhiyuan 11 (1274) Mieqie, Anshan, and others were ordered to gather pearls on the Song'a, A'ye'ku, and Hulugu rivers. At Guangzhou pearls were gathered in the Dabu Sea. Pearls from the Wunan, Quduola, and Hunduhu rivers were dredged by households of Fengge and others relocated there in Zhiyuan 5 (1268). Pearls from Shengzhou, Yanzhou, Naiyan, and other cities were dredged by Duolubu and others ordered to the task in Zhiyuan 13 (1276). Such are the recorded establishments and abolitions of the pearl levy.
15
玉在匪力沙者，至元十一年，迷兒、麻合馬、阿裏三人言，淘玉之戶舊有三百，經亂散亡，存者止七十戶，其力不充，而匪力沙之地旁近有民戶六十，每同淘焉。 於是免其差徭，與淘戶等所淘之玉，於忽都、勝忽兒、舍裏甫丁三人所立水站，遞至京師。 此玉課之興革可考者然也。
At Feilisha, Zhiyuan 11 (1274) Mir, Mahema, and Ali reported that of three hundred jade-washing households only seventy survived the turmoil—too few to meet demand—while sixty nearby civilians regularly washed jade alongside them. Their corvée and tax duties were then remitted, and jade they washed with the licensed washers was relayed to the capital via water stations established by Hudu, Shenghu'er, and Sheli'fuding. Such are the recorded establishments and abolitions of the jade levy.
16
銅在益都者，至元十六年，撥戶一千，於臨朐縣七寶山等處采之。 在遼陽者，至元十五年，撥采木夫一千戶，於錦、瑞州雞山、巴山等處采之。 在澄江者，至元二十二年，撥漏籍戶於薩矣山煽煉，凡一十有一所。 此銅課之興革可考者然也。
At Yidu, Zhiyuan 16 (1279) one thousand households were assigned to mine Qibaoshan and other sites in Linqu. In Liaoyang, Zhiyuan 15 (1278) one thousand timber-gathering households were reassigned to mine Jishan, Bashan, and other sites in Jin and Ruizhou. At Chengjiang, Zhiyuan 22 (1285) unregistered households were set to smelt at Sayishan at eleven furnaces in all. Such are the recorded establishments and abolitions of the copper levy.
17
鐵在河東者，太宗丙申年，立爐於西京州縣，撥冶戶七百六十煽焉。 丁酉年，立爐於交城縣，撥冶戶一千煽焉。 至元五年，始立洞冶總管府。 七年罷之。 十三年，立平陽等路提舉司。 十四年又罷之。 其後廢置不常。 大德十一年，聽民煽煉，官為抽分。 至武宗至大元年，復立河東都提舉司掌之。 所隸之冶八：曰大通，曰興國，曰惠民，曰利國，曰益國，曰閏富，曰豐寧，豐寧之冶蓋有二云。 在順德等處者，至元三十一年，撥冶戶六千煽焉。 大德元年，設都提舉司掌之，其後亦廢置不常。 至延祐六年，始罷兩提舉司，並為順德廣平彰德等處提舉司。 所隸之冶六：曰神德，曰左村，曰豐陽，曰臨水，曰沙窩，曰固鎮。 在檀、景等處者，太宗丙申年，始於北京撥戶煽焉。 中統二年，立提舉司掌之，其後亦廢置不常。 大德五年，始並檀、景三提舉司為都提舉司，所隸之冶有七：曰雙峰，曰暗峪，曰銀崖，曰大峪，曰五峪，曰利貞，曰錐山。 在濟南等處者，中統四年，拘漏籍戶三千煽焉。 至元五年，立洞冶總管府，其後亦廢置不常。 至至大元年，復立濟南都提舉司，所隸之監有五：曰寶成，曰通和，曰昆吾，曰元國，曰富國。 其在各省者，獨江浙、江西、湖廣之課為最多。 凡鐵之等不一，有生黃鐵，有生青鐵，有青瓜鐵，有簡鐵，每引二百斤。 此鐵課之興革可考者然也。
At Hedong, in Taizong's bingshen year (1236) furnaces were set up in the Xijing prefectures and counties with 760 smelting households assigned to run them. In the dingyou year (1237) furnaces were set up in Jiaocheng with 1,000 smelting households. In Zhiyuan 5 (1268) the General Directorate of Mining and Smelting was first established. It was abolished in Zhiyuan 7 (1270). In Zhiyuan 13 (1276) an Intendant Office for Pingyang and other circuits was established. It was abolished again in Zhiyuan 14 (1277). Thereafter offices were established and abolished with no fixed pattern. In Dade 11 (1307) private smelting was permitted with the state taking a share. In Zhida 1 (1308) under Emperor Wuzong the Metropolitan Intendant Office of Hedong was re-established to oversee it. It oversaw eight smelteries: Datong, Xingguo, Huimin, Liguo, Yiguo, Runfu, and Fengning — the last name covering two furnaces. At Shunde and elsewhere, Zhiyuan 31 (1294) six thousand smelting households were assigned to the furnaces. In Dade 1 (1297) a metropolitan intendant office was set up; it too was later established and abolished irregularly. In Yanyou 6 (1319) the two intendant offices were merged into one for Shunde, Guangping, Zhangde, and elsewhere. It oversaw six smelteries: Shende, Zuocun, Fengyang, Linshui, Shawo, and Guzhen. At Tan, Jing, and elsewhere, Taizong's bingshen year (1236) first saw households from the Northern Capital assigned to smelt iron. In Zhongtong 2 (1261) an intendant office was established; it too was later established and abolished irregularly. In Dade 5 (1301) the three Tan and Jing intendant offices were merged into one metropolitan office overseeing seven smelteries: Shuangfeng, Anyu, Yinya, Dayu, Wuyu, Lizhen, and Zhuishan. At Jinan and elsewhere, Zhongtong 4 (1263) three thousand unregistered households were conscripted to smelt. In Zhiyuan 5 (1268) the General Directorate of Mining and Smelting was set up; it too was later established and abolished irregularly. In Zhida 1 (1308) the Metropolitan Intendant Office of Jinan was re-established, overseeing five directorates: Baocheng, Tonghe, Kunwu, Yuanguo, and Fuguo. Among the provinces, Jiangzhe, Jiangxi, and Huguang alone bore the heaviest iron levies. Iron came in several grades—raw yellow iron, raw green iron, green-melon iron, and rod iron—each transport permit covering two hundred jin. Such are the recorded establishments and abolitions of the iron levy.
18
朱砂、水銀在北京者，至元十一年，命蒙古都喜以恤品人戶於吉思迷之地采煉。 在湖廣者，沅州五寨蕭雷發等每年包納朱砂一千五百兩，羅管賽包納水銀二千二百四十兩。 潭州安化縣每年辦朱砂八十兩、水銀五十兩。 碧甸子在和林者，至元十年，命烏馬兒采之。 在會川者，二十一年，輸一千餘塊。 此朱砂、水銀、碧甸子課之興革可考者然也。
At Beijing, Zhiyuan 11 (1274) Menggu Duxi was ordered, using relief-supply households, to mine and smelt cinnabar and mercury in Jisim. In Huguang, Xiao Leifa and others of Yuanzhou's Five Stockades contracted for 1,500 taels of cinnabar yearly, and Luoguansai for 2,240 taels of mercury. Anhua in Tanzhou furnished eighty taels of cinnabar and fifty of mercury annually. At Helin, Zhiyuan 10 (1273) Wuma'er was ordered to mine turquoise. At Huichuan, Zhiyuan 21 (1284) more than one thousand blocks were delivered. Such are the recorded establishments and abolitions of the cinnabar, mercury, and turquoise levies.
19
鉛、錫在湖廣者，至元八年，辰、沅、靖等處轉運司印造錫引，每引計錫一百斤，官收鈔三百文，客商買引，赴各冶支錫販賣。 無引者，比私鹽減等杖六十，其錫沒官。 此鉛、錫課之興革可考者然也。
In Huguang, Zhiyuan 8 (1271) the Chen, Yuan, and Jing Transport Commission issued tin permits of one hundred jin each at three hundred cash; merchants bought permits and drew tin from smelteries for resale. Those without permits were punished one grade below illicit salt—sixty strokes of the staff—and their tin confiscated. Such are the recorded establishments and abolitions of the lead and tin levies.
20
礬在廣平者，至元二十八年，路鵬舉獻磁州武安縣礬窯一十所，周歲辦白礬三千斤。 在潭州者，至元十八年，李日新自具工本，於瀏陽永興礬場煎烹，每十斤官抽其二。 在河南者，二十四年，立礬課所於無為路，每礬一引重三十斤，價鈔五兩。 此礬課之興革可考者然也。
In Guangping, Zhiyuan 28 (1291) Lu Peng presented ten alum kilns in Wu'an, Cizhou, assessed at three thousand jin of white alum yearly. In Tanzhou, Zhiyuan 18 (1281) Li Rixin financed boiling at Yongxing in Liuyang, the state taking two jin in every ten. In Henan, Zhiyuan 24 (1287) an Alum Levy Office was set up on the Wuwei circuit; each thirty-jin permit sold for five taels in paper notes. Such are the recorded establishments and abolitions of the alum levy.
21
竹之所產雖不一，而腹裏之河南、懷孟，陜西之京兆、鳳翔，皆有在官竹園。 國初，皆立司竹監掌之，每歲令稅課所官以時采斫，定其價為三等，易於民間。 至元四年，始命制國用使司印造懷孟等路司竹監竹引一萬道，每道取工墨一錢，凡發賣皆給引。 至二十二年，罷司竹監，聽民自賣輸稅。 明年，又用郭畯言，於衛州復立竹課提舉司，凡輝、懷、嵩、洛、京襄、益都、宿、蘄等處竹貨皆隸焉。 在官者辦課，在民者輸稅。 二十三年，又命陜西竹課提領司差官於輝、懷辦課。 二十九年，丞相完澤言：「懷孟竹課，頻年斫伐已損。 課無所出，科民以輸。 宜罷其課，長養數年。」 世祖從之。 此竹課之興革可考者也。 若夫硝、堿、木課，其興革無籍可考，故不著焉。
Bamboo grew in many places, but the metropolitan circuits of Henan and Huaimeng and the Shaanxi circuits of Jingzhao and Fengxiang all maintained government bamboo groves. At the dynasty's founding Bamboo Directorates were set up everywhere; each year tax officials harvested in season, fixed three price grades, and sold to the public. In Zhiyuan 4 (1267) the State Revenue Commission first printed ten thousand bamboo permits for Huaimeng and other circuits at one cash each; every sale required one. In Zhiyuan 22 (1285) the Bamboo Directorates were abolished and private sale with tax payment was permitted. The next year, on Guo Jun's advice, a Bamboo Levy Intendant Office was re-established at Weizhou over bamboo from Hui, Huai, Song, Luo, Jingxiang, Yidu, Su, Qi, and elsewhere. Government groves paid the levy; private groves paid tax. In Zhiyuan 23 (1286) the Shaanxi Bamboo Levy Commission again dispatched officers to Hui and Huai to collect the levy. In Zhiyuan 29 (1292) Chancellor Wanze said: "The Huaimeng bamboo levy has been depleted by years of over-cutting. No levy can be raised, yet the people are still assessed to pay. The levy should be suspended and the groves allowed to recover for several years." Emperor Shizu agreed. Such are the recorded establishments and abolitions of the bamboo levy. As for saltpeter, alkali, and timber levies, no records survive to verify their establishment or abolition, so they are not recorded here.
22
天歷元年歲課之數：金課：腹裏，四十錠四十七兩三錢。 江浙省，一百八十錠一十五兩一錢。
Annual levy totals for Tianli 1 (1328): Gold levy — Metropolitan region: 40 ingots, 47 taels, 3 cash. Jiangzhe: 180 ingots, 15 taels, 1 cash.
23
江西省，二錠四十兩五錢。 湖廣省，八十錠二十兩一錢。 河南省，三十八兩六錢。 四川省，麩金七兩二錢。
Jiangxi: 2 ingots, 40 taels, 5 cash. Huguang: 80 ingots, 20 taels, 1 cash. Henan: 38 taels, 6 cash. Sichuan: 7 taels, 2 cash placer gold.
24
雲南省，一百八十四錠一兩九錢。 銀課：腹裏，一錠二十五兩。 江浙省，一百一十五錠三十九兩二錢。
Yunnan: 184 ingots, 1 tael, 9 cash. Silver levy — Metropolitan region: 1 ingot, 25 taels. Jiangzhe: 115 ingots, 39 taels, 2 cash.
25
江西省，四百六十二錠三兩五錢。 湖廣省，二百三十六錠九兩。 雲南省，七百三十五錠三十四兩三錢。 銅課：
Jiangxi: 462 ingots, 3 taels, 5 cash. Huguang: 236 ingots, 9 taels. Yunnan: 735 ingots, 34 taels, 3 cash. Copper levy:
26
雲南省二千三百八十斤。 鐵課：
Yunnan: 2,380 jin. Iron levy:
27
江浙省，額外鐵二十四萬五千八百六十七斤，課鈔一千七百三錠一十四兩。
Jiangzhe: additional-quota iron 245,867 jin; levy in Zhongtong notes 1,703 ingots, 14 taels.
28
江西省，二十一萬七千四百五十斤，課鈔一百七十六錠二十四兩。 湖廣省，二十八萬二千五百九十五斤。 河南省，三千九百三十斤。 陜西省，一萬斤。
Jiangxi: 217,450 jin; levy in notes 176 ingots, 24 taels. Huguang: 282,595 jin. Henan: 3,930 jin. Shaanxi: 10,000 jin.
29
雲南省，一十二萬四千七百一斤。 鉛錫課：
Yunnan: 124,701 jin. Lead and tin levy:
30
江浙省，額外鉛粉八百八十七錠九兩五錢，鉛丹九錠四十二兩二錢，黑錫二十四錠一十兩二錢。 江西省，錫一十七錠七兩。 湖廣省，鉛一千七百九十八斤。
Jiangzhe: additional-quota lead powder 887 ingots, 9 taels, 5 cash; lead oxide 9 ingots, 42 taels, 2 cash; black tin 24 ingots, 10 taels, 2 cash. Jiangxi: tin, 17 ingots, 7 taels. Huguang: lead 1,798 jin.
31
礬課：腹裏，三十三錠二十五兩八錢。 江浙省，額外四十二兩五錢。 河南省，額外二千四百一十四錠三十三兩一錢。
Alum levy — Metropolitan region: 33 ingots, 25 taels, 8 cash. Jiangzhe: additional quota 42 taels, 5 cash. Henan: additional quota 2,414 ingots, 33 taels, 1 cash.
32
硝堿課：晉寧路，二十六錠七兩四錢。 竹木課：
Saltpeter and alkali levy — Jinning Circuit: 26 ingots, 7 taels, 4 cash. Bamboo and timber levy:
33
腹裏，木六百七十六錠一十五兩四錢，額外木七十三錠二十五兩三錢； 竹二錠四十兩，額外竹一千一百三錠二兩二錢。 江浙省，額外竹木九千三百五十五錠二十四兩。
Metropolitan region: timber 676 ingots, 15 taels, 4 cash; additional-quota timber 73 ingots, 25 taels, 3 cash; bamboo 2 ingots, 40 taels; additional-quota bamboo 1,103 ingots, 2 taels, 2 cash. Jiangzhe: additional-quota bamboo and timber 9,355 ingots, 24 taels.
34
江西省，額外竹木五百九十錠二十三兩三錢。
Jiangxi: additional-quota bamboo and timber 590 ingots, 23 taels, 3 cash.
35
河南省，竹二十六萬九千六百九十五竿，板木五萬八千六百條，額外竹木一千七百四十八錠三十兩一錢。 ○鹽法
Henan: bamboo 269,695 poles; plank timber 58,600 pieces; additional-quota bamboo and timber 1,748 ingots, 30 taels, 1 cash. Salt Monopoly Law
36
國之所資，其利最廣者莫如鹽。 自漢桑弘羊始榷之，而後世未有遺其利者也。 元初，以酒醋、鹽稅、河泊、金、銀、鐵冶六色，取課於民，歲定白銀萬錠。 太宗庚寅年，始行鹽法，每鹽一引重四百斤，其價銀一十兩。 世祖中統二年，減銀為七兩。 至元十三年既取宋，而江南之鹽所入尤廣，每引改為中統鈔九貫。 二十六年，增為五十貫。 元貞丙申，每引又增為六十五貫。 至大己酉至延祐乙卯，七年之間，累增為一百五十貫。 凡偽造鹽引者皆斬，籍其家產，付告人充賞。 犯私鹽者徒二年，杖七十，止籍其財產之半； 有首告者，於所籍之內以其半賞之。 行鹽各有郡邑，犯界者減私鹽罪一等，以其鹽之半沒官，半賞告者。 然歲辦之課，難易各不同。 有因自凝結而取者，解池之顆鹽也。 有煮海而後成者，河間、山東、兩淮、兩浙、福建等處之末鹽也。 惟四川之鹽出於井，深者數百尺，汲水煮之，視他處為最難。 今各因其所產之地言之。
Of all the state's revenue sources, none yields profit on a wider scale than salt. Ever since Sang Hongyang of the Han established the salt monopoly, no dynasty has willingly left its profits untapped. Early in the Yuan, six revenue streams—wine and vinegar, salt tax, river fisheries, gold, silver, and iron smelting—were taxed among the people, with an annual quota fixed at 10,000 ingots of silver. In Taizong's gengyin year (1230), the salt monopoly was introduced: each permit covered 400 jin of salt, priced at 10 taels of silver. In Zhongtong 2 (1261), the price was lowered to 7 taels of silver. After the conquest of the Song in Zhiyuan 13 (1276), revenue from Jiangnan salt grew especially large, and the price per permit was converted to 9 strings of Zhongtong notes. In Zhiyuan 26 (1289), it was raised to 50 strings. In Yuanzhen bingshen (1296), each permit was raised again to 65 strings. From Zhidao jiyou (1309) to Yanyou yimao (1315), over seven years the price was raised step by step to 150 strings. Counterfeiting a salt permit carried the death penalty; the offender's entire estate was forfeited and given to the informant as a reward. Smuggling private salt brought two years' penal servitude and seventy blows with the staff; only half the offender's property was confiscated; if someone reported the offense, half of what was confiscated was awarded to the informant. Each region had its designated sales territory; selling salt across the boundary reduced the penalty by one grade—half the salt was confiscated and half awarded to the informant. Yet the difficulty of meeting the annual quotas varied widely from place to place. Some salt forms by natural crystallization—the crystal salt of Jiechi Pool. Other salt is made by boiling seawater—the boiled sea salt of Hejian, Shandong, the Two Huai, the Two Zhe, Fujian, and other regions. Only Sichuan's salt came from brine wells, some hundreds of feet deep; drawing the brine and boiling it was the hardest production of all. What follows treats each producing region in turn.
37
大都之鹽：太宗丙申年，初於白陵港、三叉沽、大直沽等處置司，設熬煎辦，每引有工本錢。 世祖至元二年，又增寶坻三鹽場，竈戶工本，每引為中統鈔三兩，與清、滄等。 八年，以大都民戶多食私鹽，因虧國課，驗口給以食鹽。 十九年，罷大都及河間、山東三鹽運司，設戶部尚書、員外郎各一員，別給印，令於大都置局賣引，鹽商買引，赴各場關鹽發賣。 每歲竈戶工本，省臺遣官逐季分給之。 十九年，改立大都蘆臺越支三叉沽鹽使司一。 二十五年，復立三叉沽、蘆臺、越支三鹽使司。 二十八年，增竈戶工本，每引為中統鈔八兩。 二十九年，以歲饑減鹽課一萬引，入京兆鹽運司添辦。 大德元年，遂罷大都鹽運司，並入河間。
Salt in the Dadu region: In Taizong's bingshen year (1236), offices were first established at Bailing Harbor, Sancha Estuary, Dazhi Estuary, and elsewhere for boiling operations; each permit included a capital subsidy. In Shizu's Zhiyuan 2 (1265), three salt fields at Baodi were added; the workers' capital subsidy was set at 3 taels of Zhongtong notes per permit—the same rate as at Qing and Cang. In the eighth year, because Dadu households consumed so much private salt that state revenue suffered, salt rations were distributed according to registered population. In the nineteenth year, the three salt transport commissions of Dadu, Hejian, and Shandong were abolished. One Minister of Revenue and one Vice Minister were appointed, each with a separate seal, to open an office in Dadu selling permits; merchants purchased permits and collected salt at the various fields for resale. Each year the capital subsidy for salt workers was distributed quarterly by officials sent from the Secretariat and Censorate. That same year, one Salt Commissionerate was established for Dadu, Lutai, Yuezhi, and Sancha Estuary. In the twenty-fifth year, the three Salt Commissionerates of Sancha Estuary, Lutai, and Yuezhi were re-established. In the twenty-eighth year, the workers' capital subsidy was raised to 8 taels of Zhongtong notes per permit. In the twenty-ninth year, a famine year, the salt quota was cut by 10,000 permits, with the Jingzhao Salt Transport Commission assigned to make up the difference. In Dade 1 (1297), the Dadu Salt Transport Commission was abolished and merged into Hejian.
38
河間之鹽：太宗庚寅年，始立河間稅課所，置鹽場，撥竈戶二千三百七十六隸之，每鹽一袋，重四百斤。 甲午年，立鹽運司。 庚子年，改立提舉鹽榷所，歲辦三萬四千七百袋。 癸卯年，改立提舉滄清鹽課使所，歲辦鹽九萬袋。 定宗四年，改真定河間等路課程所為提舉鹽榷滄清鹽使所。 憲宗二年，又改河間課程所為提舉滄清深鹽使所。 八年，每袋增鹽至四百五十斤。 世祖中統元年，改立宣撫司提領滄清深鹽使所。 四年，改滄清深鹽提領所為轉運司。 是年，辦銀七千六十五錠，米三萬三千三百餘石。 至元元年，又增三之一焉。 二年，改立河間都轉運司，歲辦九萬五千袋。 七年，始定例歲煎鹽十萬引，辦課銀一萬錠。 十二年，改立都轉運使司，添竈戶九百餘，增鹽課二十萬引。 十八年，以河間竈戶勞苦，增工本為中統鈔三貫。 是年，又增竈戶七百八十六。 十九年，罷河間都轉運司，改立清、滄鹽使司二。 二十二年，復立河間等路都轉運鹽使司，增鹽課為二十九萬六百引。 二十三年，改立河間都轉運司，通辦鹽酒稅課。 二十五年，增工本為中統鈔五貫。 二十七年，增竈戶四百七十，辦鹽三十五萬引。 至大元年，又增至四十五萬引。 延祐元年，以虧課，停煎五萬引。 自是至天歷，皆歲辦四十萬引，所隸之場，凡二十有二。
Salt in the Hejian region: In Taizong's gengyin year (1230), the Hejian Tax Office was established and salt fields opened; 2,376 salt-worker households were assigned. Each bag weighed 400 jin. In the jiawu year (1234), a Salt Transport Commission was established. In the gengzi year (1240), it was reorganized as a Salt Monopoly Intendant Office with an annual quota of 34,700 bags. In the guimao year (1243), it became the Cang-Qing Salt Levy Commissionerate, with an annual quota of 90,000 bags. In Dingzong's fourth year (1249), the Zhending-Hejian Revenue Office was reorganized as the Cang-Qing Salt Monopoly Commissionerate. In Xianzong 2 (1252), the Hejian Revenue Office was again reorganized as the Cang-Qing-Shen Salt Commissionerate. In the eighth year, the weight per bag was raised to 450 jin. In Shizu's Zhongtong 1 (1260), a Pacification Commission was placed over the Cang-Qing-Shen Salt Commissionerate. In the fourth year, the Cang-Qing-Shen Salt Intendant Office became a Transport Commission. That year, it delivered 7,065 ingots of silver and more than 33,300 shi of rice. In Zhiyuan 1 (1264), the quota was raised by one third. In the second year, the Hejian Metropolitan Transport Commission was established, with an annual quota of 95,000 bags. In the seventh year, regulations fixed annual production at 100,000 permits of boiled salt, with a levy of 10,000 ingots of silver. In the twelfth year, the Metropolitan Transport Commissionerate was established; over 900 salt-worker households were added, and the salt levy rose by 200,000 permits. In the eighteenth year, because Hejian salt workers labored under great hardship, the capital subsidy was raised to 3 strings of Zhongtong notes. That same year, 786 salt-worker households were added. In the nineteenth year, the Hejian Metropolitan Transport Commission was abolished and replaced by two Salt Commissionerates, at Qing and Cang. In the twenty-second year, the Hejian Circuit Metropolitan Transport Salt Commissionerate was re-established, with the salt levy raised to 290,600 permits. In the twenty-third year, the Hejian Metropolitan Transport Commission was established to handle salt, wine, and tax levies together. In the twenty-fifth year, the capital subsidy was raised to 5 strings of Zhongtong notes. In the twenty-seventh year, 470 salt-worker households were added, with production at 350,000 permits. In Zhidao 1 (1308), production was raised again to 450,000 permits. In Yanyou 1 (1314), because of revenue shortfall, production was cut by 50,000 permits. From then until Tianli, the annual quota stood at 400,000 permits, across twenty-two subordinate salt fields.
39
山東之鹽：太宗庚寅年，始立益都課稅所，撥竈戶二千一百七十隸之，每銀一兩，得鹽四十斤。 甲午年，立山東鹽運司。 中統元年，歲辦銀二千五百錠。 三年，命課稅隸山東都轉運司。 四年，令益都山東民戶，月買食鹽三斤； 竈戶逃亡者，招民戶補之。 是歲，辦銀三千三百錠。 至元二年，改立山東轉運司，辦課銀四千六百錠一十九兩。 是年，戶部造山東鹽引。 六年，增歲辦鹽為七萬一千九百九十八引，自是每歲增之。 至十二年，改立山東都轉運司，歲辦鹽一十四萬七千四百八十七引。 十八年，增竈戶七百，又增鹽為一十六萬五千四百八十七引，竈戶工本錢亦增為中統鈔三貫。 二十三年，歲辦鹽二十七萬一千七百四十二引。 二十六年，減為二十二萬引。 大德十年，又增為二十五萬引。 至大元年之後，歲辦正、余鹽為三十一萬引，所隸之場，凡一十有九。
Salt in the Shandong region: In Taizong's gengyin year (1230), the Yidu Tax Office was established with 2,170 salt-worker households assigned. Each tael of silver yielded 40 jin of salt. In the jiawu year (1234), the Shandong Salt Transport Commission was established. In Zhongtong 1 (1260), the annual levy was 2,500 ingots of silver. In the third year, levies were placed under the Shandong Metropolitan Transport Commission. In the fourth year, households in Yidu and Shandong were required to purchase 3 jin of table salt per month; when salt workers fled, ordinary households were recruited to fill their places. That year, the levy came to 3,300 ingots of silver. In Zhiyuan 2 (1265), the Shandong Transport Commission was established, with a levy of 4,600 ingots and 19 taels of silver. That same year, the Ministry of Revenue issued Shandong salt permits. In the sixth year, the annual salt quota was raised to 71,998 permits; thereafter it rose every year. By the twelfth year, the Shandong Metropolitan Transport Commission was established, with an annual quota of 147,487 permits. In the eighteenth year, 700 salt pan households were added and production increased by 165,487 permits; the capital subsidy for salt pan households was raised to 3 strings of Zhongtong notes. In the twenty-third year, the annual quota came to 271,742 permits. In the twenty-sixth year, the quota was cut to 220,000 permits. In Dade 10 (1306), the quota was raised again to 250,000 permits. After Zhidao 1 (1308), the annual regular and surplus salt quota stood at 310,000 permits, across nineteen subordinate salt fields.
40
河東之鹽：出解州鹽池，池方一百二十里，每歲五月，場官伺池鹽生結，令夫搬摝鹽花。 其法必值亢陽，池鹽方就，或遇陰雨，則不能成矣。 太宗庚寅年，始立平陽府征收課稅所，從實辦課，每鹽四十斤，得銀一兩。 癸巳年，撥新降戶一千，命鹽使姚行簡等修理鹽池損壞處所。 憲宗壬子年，又增撥一千八十五戶，歲撈鹽一萬五千引，辦課銀三千錠。 世祖中統二年，初立陜西轉運司，仍置解鹽司於路村。 三年，以太原民戶自煎小鹽，歲辦課銀一百五十錠。 五年，又增小鹽課銀為二百五十錠。 至元三年，諭陜西四川，以所辦鹽課赴行制國用使司輸納，鹽引令制國用使司給降。 四年，立陜西四川轉運司。 六年，立太原提舉鹽使司，直隸制國用使司。 十年，命撈鹽戶九百八十餘，每丁撈鹽一石，給工價鈔五錢。 歲辦鹽六萬四千引，計中統鈔一萬一千五百二十錠。 二十三年，改立陜西都轉運司，兼辦鹽、酒、醋、竹等課。 二十九年，減大都鹽課一萬引，入京兆鹽司添辦。 是年五月，又革京兆鹽司一，止存鹽運司。 大德十一年，增歲額為八萬二千引。 至大元年，又增煎余鹽為二萬引，通為一十萬二千引。 延祐三年，以池為雨所壞，止辦課鈔八萬二千餘錠。 於是晉寧、陜西之民改食常仁紅鹽，懷孟、河南之民改食滄鹽。 五年，乃免河南、懷孟、南陽三路今歲陜西鹽課，仍授鹽運使暨所臨路府州縣正官兼知渠堰事，責以疏通壅塞。 六年，改陜西運司為河東解鹽等處都轉運鹽使司，直隸中書省。 十月，罷陜西行省所委巡鹽官六十八員，添設通判一員，別鑄分司印二。 又罷撈鹽提領二十員，改立提領所二，增余鹽五百料。 是年，實撈鹽一十八萬四千五百引。 天歷二年，辦課鈔三十九萬五千三百九十五錠。
Salt in the Hedong region came from the salt ponds at Xiezhou, covering an area of 120 li square. Every year in the fifth month, field officials watched for salt to crystallize in the ponds and ordered laborers to gather and rake the salt blossoms. This method required prolonged drought for the pond salt to form; if rain came, production failed. In Taizong's gengyin year (1230), the Pingyang Prefecture Tax Collection Office was established, with levies collected on actual yield: 40 jin of salt per tael of silver. In the guisi year (1233), 1,000 newly submitted households were assigned, and Salt Commissioner Yao Xingjian and others were ordered to repair damaged sections of the salt ponds. In Xianzong's renzi year (1252), another 1,085 households were assigned; annual dredged salt came to 15,000 permits, with a levy of 3,000 ingots of silver. In Shizu's Zhongtong 2 (1261), the Shaanxi Transport Commission was established, with the Xie Salt Office kept at Lucun. In the third year, because Taiyuan households boiled small salt on their own, the annual levy came to 150 ingots of silver. In the fifth year, the small-salt levy was raised to 250 ingots of silver. In Zhiyuan 3 (1266), Shaanxi and Sichuan were instructed to deliver collected salt levies to the Commissariat for State Revenue, with salt permits to be issued by that office. In the fourth year, the Shaanxi-Sichuan Transport Commission was established. In the sixth year, the Taiyuan Salt Commissionerate was established, reporting directly to the Commissariat for State Revenue. In the tenth year, over 980 salt-dredging households were assigned; each adult male dredged one shi of salt and was paid wages of 5 qian in notes. The annual quota stood at 64,000 permits, totaling 11,520 ingots of Zhongtong notes. In the twenty-third year, the Shaanxi Metropolitan Transport Commission was reorganized to handle levies on salt, wine, vinegar, bamboo, and related goods. In the twenty-ninth year, 10,000 permits were transferred from the Dadu salt levy to the Jingzhao Salt Commission. In May of that year, one Jingzhao Salt Commission was abolished, leaving only the Salt Transport Commission. In Dade 11 (1307), the annual quota was raised to 82,000 permits. In Zhidao 1 (1308), surplus boiled salt was increased by 20,000 permits, for a combined total of 102,000 permits. In Yanyou 3 (1316), rain damage to the ponds limited collections to just over 82,000 ingots in note levies. Thereupon the people of Jinning and Shaanxi began eating Changren red salt, while those of Huaiqing and Henan turned to Cang salt. In the fifth year, Shaanxi salt levies for Henan, Huaiqing, and Nanyang were remitted for that year; the Salt Transport Commissioner and circuit, prefecture, and county officials under his jurisdiction were also charged with canal and dyke maintenance and held responsible for clearing blockages. In the sixth year, the Shaanxi Transport Commission became the Hedong Xie Salt Metropolitan Salt Transport Commissionerate, reporting directly to the Central Secretariat. In the tenth month, 68 salt-inspection officials delegated by the Shaanxi Branch Secretariat were abolished; one assistant prefect was added, and two branch-office seals were cast. Twenty salt-dredging intendant posts were abolished and replaced with two intendant offices; the surplus salt quota was increased by 500 liao. That year, actual dredged salt production came to 184,500 permits. In Tianli 2 (1329), note levies came to 395,395 ingots.
41
四川之鹽：為場凡一十有二，為井凡九十有五，在成都、夔府、重慶、敘南、嘉定、順慶、潼川、紹慶等路萬山之間。 元初，設拘搉課稅所，分撥竈戶五千九百餘隸之，從實辦課。 後為鹽井廢壞，四川軍民多食解鹽。 至元二年，立興元四川鹽運司，修理鹽井，仍禁解鹽不許過界。 八年，罷四川茶鹽運司。 十六年，復立之。 十八年，並鹽課入四川道宣慰司。 十九年，復立陜西四川轉運司，通辦鹽課。 二十二年，改立四川鹽茶運司，分京兆運司為二，歲煎鹽一萬四百五十一引。 二十六年，一萬七千一百五十二引。 皇慶元年，以竈戶艱辛，減煎余鹽五千引。 天歷二年，辦鹽二萬八千九百一十引，計鈔八萬六千七百三十錠。
Salt in Sichuan comprised twelve salt fields and ninety-five salt wells, scattered among the mountains of Chengdu, Kuizhou, Chongqing, Xunan, Jiading, Shunqing, Tongchuan, Shaoqing, and other circuits. At the Yuan founding, a Monopoly Tax Office was established with over 5,900 salt pan households assigned, and levies collected on actual yield. Later, as salt wells fell into disrepair, soldiers and civilians in Sichuan relied heavily on Xie salt from Hedong. In Zhiyuan 2 (1265), the Xingyuan-Sichuan Salt Transport Commission was established to repair salt wells, while Xie salt remained barred from crossing into the province. In the eighth year, the Sichuan Tea and Salt Transport Commission was abolished. In the sixteenth year, it was reestablished. In the eighteenth year, salt levies were placed under the Sichuan Circuit Pacification Commission. In the nineteenth year, the Shaanxi-Sichuan Transport Commission was reestablished to handle salt levies jointly. In the twenty-second year, the Sichuan Salt and Tea Transport Commission was established and the Jingzhao Transport Commission was divided; annual boiled salt came to 10,451 permits. In the twenty-sixth year, production stood at 17,152 permits. In Huangqing 1 (1312), because salt pan households labored under great hardship, surplus boiled salt was cut by 5,000 permits. In Tianli 2 (1329), production came to 28,910 permits, totaling 86,730 ingots of notes.
42
遼陽之鹽：太宗丁酉年，始命北京路征收課稅所，以大鹽泊硬鹽立隨車隨引載鹽之法，每鹽一石，價銀七錢半，帶納匠人米五升。 癸卯年，合懶路歲辦課白布二千匹，恤品路布一千匹。 至元四年，立開元等路運司。 五年，禁東京懿州乞石兒硬鹽，不許過塗河界。 是年，諭各位下鹽課如例輸納。 二十四年，灤州四處鹽課，舊納羊一千者，亦令如例輸鈔。 延祐二年，又命食鹽人戶，歲辦課鈔，每兩率加五焉。
Salt in Liaoyang: In Taizong's dingyou year (1237), the Beijing Circuit Tax Collection Office established a system of cart-and-permit salt transport using hard salt from Dayanbo; each shi of salt cost 7.5 qian of silver, plus 5 sheng of artisan rice. In the guimao year (1243), Helan Circuit paid an annual levy of 2,000 bolts of white cloth, and Xipin Circuit 1,000 bolts. In Zhiyuan 4 (1267), the Kaiyuan Circuit Transport Commission was established. In the fifth year, hard salt from Tokyo, Yizhou, and Qishier was barred from crossing the Tuh River border. That year, it was ordered that salt levies from princely establishments and other ranks be paid according to regulation. In the twenty-fourth year, four Luanzhou salt stations that had paid levies in sheep—1,000 per station—were required to pay in notes instead. In Yanyou 2 (1315), salt-consuming households were again required to pay annual note levies, with an additional 5 added for every 2 taels at the standard rate.
43
兩淮之鹽：至元十三年命提舉馬裏範張依宋舊例辦課，每引重三百斤，其價為中統鈔八兩。 十四年，立兩淮都轉運使司，每引始改為四百斤。 十六年，額辦五十八萬七千六百二十三引。 十八年，增為八十萬引。 二十六年，減一十五萬引。 三十年，以襄陽民改食揚州鹽，又增八千二百引。 大德四年，諭兩淮鹽運司設關防之法，凡鹽商經批驗所發賣者，所官收批引牙錢，其不經批驗所者，本倉就收之。 八年，以竈戶艱辛，遣官究議，停煎五萬餘引。 天歷二年，額辦正余鹽九十五萬七十五引，計中統鈔二百八十五萬二百二十五錠，所隸之場凡二十有九，其工本鈔亦自四兩遞增至十兩云。
Salt in the Two Huai region: In Zhiyuan 13 (1276), Intendant Malifan Zhang was ordered to collect levies under Song precedent, with each permit weighing 300 jin at a price of 8 taels of Zhongtong notes. In the fourteenth year, the Two Huai Metropolitan Transport Commissionerate was established, and the standard permit weight was set at 400 jin. In the sixteenth year, the quota stood at 587,623 permits. In the eighteenth year, the quota was raised to 800,000 permits. In the twenty-sixth year, the quota was cut by 150,000 permits. In the thirtieth year, because Xiangyang residents began eating Yangzhou salt, the quota was increased by another 8,200 permits. In Dade 4 (1300), the Two Huai Salt Transport Commission established checkpoint regulations: when merchants sold salt through inspection stations, station officials collected permit-seal fees; otherwise the issuing warehouse collected them. In the eighth year, because salt pan households labored under great hardship, officials were dispatched to investigate, and production was cut by over 50,000 permits. In Tianli 2 (1329), the regular and surplus salt quota stood at 950,075 permits, totaling 2,850,225 ingots of Zhongtong notes across twenty-nine subordinate fields; capital subsidies in notes rose in stages from 4 to 10 taels.
44
兩浙之鹽：至元十四年，立運司，歲辦九萬二千一百四十八引。 每引分作二袋，每袋依宋十八界會子，折中統鈔九兩。 十八年，增至二十一萬八千五百六十二引。 十九年，每引於舊價之上增鈔四貫。 二十一年，置常平局，以平民間鹽價。 二十三年，增歲辦為四十五萬引。 二十六年，減十萬引。 三十年，置局賣鹽魚鹽於海濱漁所。 三十一年，並煎鹽地四十四所為三十四場。 大德三年，立兩浙鹽運司檢校所四。 五年，增額為四十萬引。 至大元年，又增余鹽五萬引。 延祐六年，罷四檢校所，立嘉興、紹興等處鹽倉官，三十四場各場鹽運官一員，歲辦五十萬引。 七年，各運司鹽課以十分為率，收白銀一分，每銀一錠，準鹽課四十錠。 其工本鈔，浙西一十一場正鹽每引遞增至二十兩，余鹽至二十五兩； 浙東二十三場正鹽每引遞增至二十五兩，余鹽至三十兩云。
Salt in the Two Zhe region: In Zhiyuan 14 (1277), a Transport Commission was established with an annual quota of 92,148 permits. Each permit was divided into two bags; each bag was priced at 9 taels of Zhongtong notes, converted from the Song Eighteenth-Realm huizi rate. In the eighteenth year, the quota rose to 218,562 permits. In the nineteenth year, each permit's price was raised by 4 strings of notes above the previous rate. In the twenty-first year, a Constant-Equilibrium Bureau was established to stabilize private-market salt prices. In the twenty-third year, the annual quota was raised to 450,000 permits. In the twenty-sixth year, the quota was cut by 100,000 permits. In the thirtieth year, sales bureaus for fish salt were established at coastal fishing stations. In the thirty-first year, forty-four salt-boiling sites were consolidated into thirty-four salt fields. In Dade 3 (1299), four inspectorate offices were established under the Two Zhe Salt Transport Commission. In the fifth year, the quota was raised to 400,000 permits. In Zhidao 1 (1308), surplus salt was increased by another 50,000 permits. In Yanyou 6 (1319), the four inspectorates were abolished; salt warehouse officials were appointed at Jiaxing, Shaoxing, and elsewhere, with one transport official per field across thirty-four fields; the annual quota stood at 500,000 permits. In the seventh year, at each transport commission one tenth of salt levies was collected in silver, with each ingot of silver equivalent to 40 ingots of salt levy. For capital subsidies in notes, at the eleven Western Zhe fields, regular salt subsidies per permit rose in stages to 20 taels and surplus salt to 25 taels; at the twenty-three Eastern Zhe fields, regular salt subsidies per permit rose in stages to 25 taels and surplus salt to 30 taels.
45
福建之鹽：至元十三年，始收其課，為鹽六千五十五引。 十四年，立市舶司，兼辦鹽課。 二十年，增至五萬四千二百引。 二十四年，改立福建等處轉運鹽使司，歲辦鹽六萬引。 二十九年，罷福建鹽運司及鹽使司，改立福建鹽課提舉司，增鹽為七萬引。 大德四年，復立鹽運司。 九年，又罷之，並入本道宣慰司。 十年，又立鹽課都提舉司，增鹽至十萬引。 至大元年，又增至十三萬引。 四年，改立福建鹽運司。 至順元年，實辦課三十八萬七千七百八十三錠。 其工本鈔，煎鹽每引遞增至二十貫，曬鹽每引至一十七貫四錢。 所隸之場有七。
Salt in Fujian: In Zhiyuan 13 (1276), levies were first collected, with production at 6,055 permits. In the fourteenth year, the Maritime Trade Commissionerate was established, also handling salt levies. In the twentieth year, production rose to 54,200 permits. In the twenty-fourth year, the Fujian Metropolitan Salt Transport Commissionerate was established with an annual quota of 60,000 permits. In the twenty-ninth year, the Fujian Salt Transport Commission and Salt Commissionerate were abolished and replaced by the Fujian Salt Levy Commissionerate; production was raised to 70,000 permits. In Dade 4 (1300), the Salt Transport Commission was reestablished. In the ninth year, it was abolished again and placed under the circuit Pacification Commission. In the tenth year, the Salt Levy Metropolitan Commissionerate was reestablished and production raised to 100,000 permits. In Zhidao 1 (1308), production was raised again to 130,000 permits. In the fourth year, the Fujian Salt Transport Commission was reorganized. In Zhishun 1 (1330), actual levies came to 387,783 ingots. Capital subsidies in notes rose in stages to 20 strings per permit for boiled salt and 17 strings 4 qian for sun-dried salt. There were seven subordinate salt fields.
46
廣東之鹽：至元十三年，克廣州，因宋之舊，立提舉司，從實辦課。 十六年，立江西鹽鐵茶都轉運司，所轄鹽使司六，各場立管勾。 是年，辦鹽六百二十一引。 二十二年，分江西鹽隸廣東宣慰司，歲辦一萬八百二十五引。 二十三年，並廣東鹽司及市舶提舉司為廣東鹽課市舶提舉司，每歲辦鹽一萬一千七百二十五引。 大德四年，增至正余鹽二萬一千九百八十二引。 十年，又增至三萬引。 十一年，三萬五千五百引。 至大元年，又增余鹽一萬五千引。 延祐二年，歲煎五萬五百引。 五年，又增至五萬五百五十二引。 所隸之場凡十有三。
Salt in Guangdong: In Zhiyuan 13 (1276), after Guangzhou was taken, a Commissionerate was established under Song precedent, with levies collected on actual yield. In the sixteenth year, the Jiangxi Salt, Iron, and Tea Metropolitan Transport Commission was established, supervising six salt commissionerates with an overseer appointed at each field. That year, production came to 621 permits. In the twenty-second year, Jiangxi salt was placed under the Guangdong Pacification Commission, with an annual quota of 10,825 permits. In the twenty-third year, the Guangdong Salt Commission and Maritime Trade Commissionerate were merged into the Guangdong Salt Levy and Maritime Trade Commissionerate, with an annual quota of 11,725 permits. In Dade 4 (1300), the regular and surplus salt quota was raised to 21,982 permits. In the tenth year, the quota was raised again to 30,000 permits. In the eleventh year, production stood at 35,500 permits. In Zhidao 1 (1308), surplus salt was increased by another 15,000 permits. In Yanyou 2 (1315), annual boiled salt stood at 50,100 permits. In the fifth year, the quota was raised again to 50,152 permits. There were thirteen subordinate salt fields.
47
廣海之鹽：至元十三年，初立廣海鹽課提舉司，辦鹽二萬四千引。 三十年，又立廣西石康鹽課提舉司。 大德十年，增一萬一千引。 至大元年，又增余鹽一萬五千引。 延祐二年，正余鹽通為五萬一百六十五引。
Salt in the Guanghai region: In Zhiyuan 13 (1276), the Guanghai Salt Levy Commissionerate was established, with production at 24,000 permits. In the thirtieth year, the Shikang Salt Levy Commissionerate in Guangxi was also established. In Dade 10 (1306), production was increased by 11,000 permits. In Zhidao 1 (1308), surplus salt was increased by another 15,000 permits. In Yanyou 2 (1315), regular and surplus salt combined came to 50,165 permits.
48
凡天下一歲總辦之數，唯天歷為可考，今並著於後：鹽，總二百五十六萬四千餘引。
Empire-wide annual totals are verifiable only for the Tianli reign; they are recorded below: salt totaled just over 2,564,000 permits.
49
鹽課鈔，總七百六十六萬一千餘錠。 ○茶法
Salt levies in paper notes totaled just over 7,661,000 ingots. Tea Monopoly Law
50
榷茶始於唐德宗，至宋遂為國賦，額與鹽等矣。 元之茶課，由約而博，大率因宋之舊而為之制焉。
The tea monopoly began under Tang Dezong; by the Song it ranked as a state levy on par with salt. Yuan tea levies expanded from modest beginnings, largely following Song precedent.
51
世祖至元五年，用運使白賡言，榷成都茶，於京兆、鞏昌置局發賣，私自采賣者，其罪與私鹽法同。 六年，始立西蜀四川監榷茶場使司掌之。 十三年，既平宋，復用左丞呂文煥言，榷江西茶，以宋會五十貫準中統鈔一貫。 十三年，定長引短引之法，以三分取一。 長引每引計茶一百二十斤，收鈔五錢四分二厘八毫。 短引計茶九十斤，收鈔四錢二分八毫。 是歲，征一千二百餘錠。 十四年，取三分之半，增至二千三百餘錠。 十五年，又增至六千六百餘錠。 十七年，置榷茶都轉運司於江州，總江淮、荊湖、福廣之稅，而遂除長引，專用短引。 每引收鈔二兩四錢五分，草茶每引收鈔二兩二錢四分。 十八年，增額至二萬四千錠。 十九年，以江南茶課官為置局，令客買引，通行貨賣。 歲終，增二萬錠。 二十一年，廉運使言：「各處食茶課程，抑配於民，非便。」 於是革之。 而以其所革之數，於正課每引增一兩五分，通為三兩五錢。 二十三年，又以李起南言，增為五貫。 是年征四萬錠。 二十五年，改立江西等處都轉運司。 二十六年，丞相桑哥增引稅為一十貫。 三十年，又改江南茶法。 凡管茶提舉司一十六所，罷其課少者五所，並入附近提舉司。 每茶商貨茶，必令賫引，無引者與私茶同。 引之外，又有茶由，以給賣零茶者。 初，每由茶九斤，收鈔一兩，至是自三斤至三十斤分為十等，隨處批引局同，每引收鈔一錢。
In Shizu's Zhiyuan 5 (1268), on Transport Commissioner Bai Geng's advice, Chengdu tea was placed under monopoly, with sales bureaus at Jingzhao and Gongchang; private gathering and sale was punished like private salt. In the sixth year, the Western Shu-Sichuan Tea Monopoly Field Commissionerate was established to administer it. In the thirteenth year, after the Song conquest, on Left Chancellor Lü Wenhuan's advice, Jiangxi tea was monopolized, converting 50 strings of Song huizi to 1 string of Zhongtong notes. In the thirteenth year, long-permit and short-permit regulations were fixed at one third. Each long permit covered 120 jin of tea and collected 5 qian 4 fen 2 li 8 hao in notes. Each short permit covered 90 jin of tea and collected 4 qian 2 fen 8 hao in notes. That year, collections exceeded 1,200 ingots. In the fourteenth year, raising the rate to half of one third, collections rose to over 2,300 ingots. In the fifteenth year, collections rose again to over 6,600 ingots. In the seventeenth year, the Tea Monopoly Metropolitan Transport Commission was established at Jiangzhou to oversee Jiang-Huai, Jing-Hu, and Fu-Guang levies; long permits were abolished in favor of short permits alone. Each permit collected 2 liang 4 qian 5 fen in notes; coarse tea permits collected 2 liang 2 qian 4 fen. In the eighteenth year, the quota rose to 24,000 ingots. In the nineteenth year, with Jiangnan tea levies handled through official bureaus, merchants were required to buy permits for unrestricted trade. By year's end, collections had risen by 20,000 ingots. In the twenty-first year, Transport Commissioner Lian reported: "Forcing tea-consumption levies onto households in various places is burdensome." The practice was then abolished. The abolished amount was folded into the regular levy, raising each permit by 1 liang 5 fen to 3 liang 5 qian total. In the twenty-third year, on Li Qinan's advice, the rate was raised to 5 strings. That year, collections came to 40,000 ingots. In the twenty-fifth year, the Jiangxi Metropolitan Transport Commission was reorganized. In the twenty-sixth year, Chancellor Sangge raised the permit tax to 10 strings. In the thirtieth year, the Jiangnan tea law was revised again. Sixteen tea commissionerates were under administration; five low-yield offices were abolished and merged into nearby ones. Tea merchants were required to carry permits; those without were treated as smugglers. Beyond full permits, tea slips were issued for retail sellers. Initially each slip for 9 jin of tea cost 1 liang in notes; thereafter tea from 3 to 30 jin was divided into ten grades, uniform at all permit offices, with each permit collecting 1 qian.
52
元貞元年有獻利者言：「舊法江南茶商至江北者又稅之，其在江南賣者，亦宜更稅，如江北之制。」 於是朝議復增江南課三千錠，而弗稅。 是年凡征八萬三千錠。 至大元年，以龍興、瑞州為皇太后湯沐邑，其課入徽政院。 四年，增額至一十七萬一千一百三十一錠。 皇慶二年，更定江南茶法，又增至一十九萬二千八百六十六錠。 延祐元年，改設批驗茶由局官。 五年，用江西茶副法忽魯丁言，立減引添課之法，每引增稅為一十二兩五錢，通辦鈔二十五萬錠。 七年，遂增至二十八萬九千二百一十一錠。
In Yuanzhen 1 (1295), a profit-seeker proposed: "Under the old law, Jiangnan tea merchants shipping to Jiangbei paid a second tax; sales within Jiangnan should be taxed similarly to Jiangbei." The court instead raised the Jiangnan levy by 3,000 ingots without imposing the new tax. That year, total collections came to 83,000 ingots. In Zhidao 1 (1308), Longxing and Ruizhou became the empress dowager's maintenance fiefs, with levies assigned to the Office of Imperial Administration. In the fourth year, the quota rose to 171,131 ingots. In Huangqing 2 (1313), the Jiangnan tea law was revised again, raising collections to 192,866 ingots. In Yanyou 1 (1314), permit-verification and tea-slip bureau officials were reorganized. In the fifth year, on Jiangxi Tea Vice-Commissioner Fa Huluding's advice, a system of fewer permits with higher levies was adopted: an added 12 liang 5 qian per permit, for a combined quota of 250,000 ingots. In the seventh year, collections rose to 289,211 ingots.
53
天歷二年，始罷榷司而歸諸州縣，其歲征之數，蓋與延祐同。 至順之後，無籍可考。 他如範殿帥茶、西番大葉茶、建寧胯茶，亦無從知其始末，故皆不著。
In Tianli 2 (1329), the monopoly commission was abolished and authority returned to prefectures and counties; annual collections remained roughly at Yanyou levels. After Zhishun (1330), no reliable records survive. Other varieties such as Fandianshuai tea, Western Regions large-leaf tea, and Jianning kua tea cannot be traced from start to finish and are omitted.
54
○酒醋課
Wine and Vinegar Levies
55
元之有酒醋課，自太宗始。 其後皆著定額，為國賦之一焉，利之所入亦厚矣。 初，太宗辛卯年，立酒醋務坊場官，榷沽辦課，仍以各州府司縣長官充提點官，隸征收課稅所，其課額驗民戶多寡定之。 甲午年，頒酒曲醋貨條禁，私造者依條治罪。 世祖至元十六年，以大都、河間、山東酒醋商稅等課並入鹽運司。 二十二年，詔免農民醋課。 是年二月，命隨路酒課依京師例，每石取一十兩。 三月，用右丞盧世榮等言，罷上都醋課，其酒課亦改榷沽之制，令酒戶自具工本，官司拘賣，每石止輸鈔五兩。 二十八年，詔江西酒醋之課不隸茶運司，福建酒醋之課不隸鹽運司，皆依舊令有司辦之。 二十九年，丞相完澤等言：「杭州省酒課歲辦二十七萬餘錠，湖廣、龍興歲辦止九萬錠，輕重不均。」 於是減杭州省十分之二，令湖廣、龍興、南京三省分辦。
Yuan wine and vinegar levies began under Taizong. Thereafter fixed quotas were established as a major state revenue source yielding substantial income. Initially, in Taizong's xinmao year (1231), wine and vinegar bureau officials were appointed to monopolize sales and collect levies, with prefecture, circuit, and county chiefs serving as intendants under the Tax Collection Office; quotas were set by household count. In the jiawu year (1234), regulations banning private manufacture of wine yeast and vinegar were promulgated, with violators punished accordingly. In Shizu's Zhiyuan 16 (1279), wine, vinegar, and commercial tax levies in Dadu, Hejian, and Shandong were placed under the Salt Transport Commission. In the twenty-second year, an edict remitted farmers' vinegar levies. In the second month of that year, wine levies in each circuit were ordered to follow the capital rate of 10 liang per shi. In the third month, on Right Chancellor Lu Shirong's advice, the Shangdu vinegar levy was abolished and wine was placed under monopoly: wine households supplied capital while the government controlled sales at 5 liang in notes per shi. In the twenty-eighth year, an edict restored Jiangxi wine and vinegar levies to local control rather than the Tea Transport Commission, and Fujian wine and vinegar levies to local control rather than the Salt Transport Commission. In the twenty-ninth year, Chancellor Wanze reported: "Hangzhou's annual wine levy exceeds 270,000 ingots, while Huguang and Longxing together pay only 90,000—the burden is uneven." Hangzhou's quota was cut by two tenths, with Huguang, Longxing, and Nanjing provinces assigned to share the load.
56
大德八年，大都酒課提舉司設槽房一百所。 九年，並為三十所，每所一日所醞，不許過二十五石之上。 十年，復增三所。 至大三年，又增為五十四所。 其制之可考者如此。 若夫累朝以課程撥賜諸王公主及各寺者，凡九所云。
In Dade 8 (1304), the Dadu Wine Levy Commissionerate established 100 fermenting houses. In the ninth year, they were consolidated to 30 houses, each limited to 25 shi of daily brewing. In the tenth year, 3 more houses were added. In Zhidao 3 (1310), the total rose again to 54 houses. Such is the system as far as records allow. Levy allocations granted to princes, princesses, and temples across successive reigns numbered nine establishments in all.
57
天下每歲總入之數：酒課：腹裏，五萬六千二百四十三錠六十七兩一錢。 遼陽行省，二千二百五十錠一十一兩二錢。
Empire-wide annual receipts—wine levies: heartland territories, 56,243 ingots 67 liang 1 qian. Liaoyang Branch Secretariat, 2,250 ingots 11 liang 2 qian.
58
河南行省，七萬五千七十七錠一十一兩五錢。 陜西行省，一萬一千七百七十四錠三十四兩四錢。 四川行省，七千五百九十錠二十兩。 甘肅行省，二千七十八錠三十五兩九錢。
Henan Branch Secretariat, 75,077 ingots 11 liang 5 qian. Shaanxi Branch Secretariat, 11,774 ingots 34 liang 4 qian. Sichuan Branch Secretariat, 7,590 ingots 20 liang. Gansu Branch Secretariat, 2,078 ingots 35 liang 9 qian.
59
雲南行省，<貝八>二十萬一千一百一十七索。 江浙行省，一十九萬六千六百五十四錠二十一兩三錢。 江西行省，五萬八千六百四十錠一十六兩八錢。
Yunnan Branch Secretariat, 201,117 suo of shell currency. Jiang-Zhe Branch Secretariat, 196,654 ingots 21 liang 3 qian. Jiangxi Branch Secretariat, 58,640 ingots 16 liang 8 qian.
60
湖廣行省，五萬八千八百四十八錠四十九兩八錢。 醋課：腹裏，三千五百七十六錠四十八兩九錢。 遼陽行省，三十四錠二十六兩五錢。
Huguang Branch Secretariat, 58,848 ingots 49 liang 8 qian. Vinegar levies—heartland territories, 3,576 ingots 48 liang 9 qian. Liaoyang Branch Secretariat, 34 ingots 26 liang 5 qian.
61
河南行省，二千七百四十錠三十六兩四錢。 陜西行省，一千五百七十三錠三十九兩二錢。 四川行省，六百一十六錠一十二兩八錢。 江浙行省，一萬一千八百七十錠一十九兩六錢。
Henan Branch Secretariat, 2,740 ingots 36 liang 4 qian. Shaanxi Branch Secretariat, 1,573 ingots 39 liang 2 qian. Sichuan Branch Secretariat, 616 ingots 12 liang 8 qian. Jiang-Zhe Branch Secretariat, 11,870 ingots 19 liang 6 qian.
62
江西行省，九百五十一錠二十四兩五錢。
Jiangxi Branch Secretariat, 951 ingots 24 liang 5 qian.
63
湖廣行省，一千二百三十一錠二十七兩九錢。 ○商稅
Huguang Branch Secretariat, 1,231 ingots 27 liang 9 qian. Commercial Tax
64
商賈之有稅，本以抑末，而國用亦資焉。 元初，未有定制。 太宗甲午年，始立征收課稅所，凡倉庫院務官並合幹人等，命各處官司選有產有行之人充之。 其所辦課程，每月赴所輸納。 有貿易借貸者，並徒二年，杖七十； 所官擾民取財者，其罪亦如之。 世祖中統四年，用阿合馬、王光祖等言，凡在京權勢之家為商賈，及以官銀賣買之人，並令赴務輸稅，入城不吊引者同匿稅法。 至元七年，遂定三十分取一之制，以銀四萬五千錠為額，有溢額者別作增余。 是年五月，以上都商旅往來艱辛，特免其課。 凡典賣田宅不納稅者，禁之。 二十年，詔各路課程，差廉幹官二員提調，增羨者遷賞，虧兌者陪償降黜。 凡隨路所辦，每月以其數申部，違期不申及雖申不圓者，其首領官初犯罰俸，再犯決一十七，令史加一等，三犯正官取招呈省。 其院務官俸鈔，於增余錢內給之。 是年，始定上都稅課六十分取一； 舊城市肆院務遷入都城者，四十分取一。 二十二年，又增商稅契本，每一道為中統鈔三錢。 減上都稅課，於一百兩之中取七錢半。 二十六年，從丞相桑哥之請，遂大增天下商稅，腹裏為二十萬錠，江南為二十五萬錠。 二十九年，定諸路輸納之限，不許過四孟月十五日。 三十一年，詔天下商稅有增余者，毋作額。 元貞元年，用平章剌真言，又增上都之稅。 至大三年，契本一道復增作至元鈔三錢。 逮至天歷之際，天下總入之數，視至元七年所定之額，蓋不啻百倍云。
Taxes on merchants were originally meant to restrain commerce, yet they also supplied state revenue. At the Yuan founding, no fixed system existed. In Taizong's jiawu year (1234), the Tax Collection Office was established; warehouse and workshop officials and clerks were to be selected from men of property and standing. Levies collected were delivered monthly to the office. Those who engaged in trade or lending faced two years' penal servitude and 70 blows; office officials who extorted the people were punished the same way. In Shizu's Zhongtong 4 (1263), on Ahmad and Wang Guangzu's advice, powerful capital families trading as merchants and those dealing in official silver were required to pay tax at the workshop; entering the city without a permit counted as tax evasion. In Zhiyuan 7 (1270), a one-thirtieth rate was fixed with a quota of 45,000 ingots of silver; surpluses were recorded separately. In the fifth month of that year, Shangdu merchants' levies were specially remitted because of the hardships of travel. Sale or mortgage of fields and houses without paying tax was forbidden. In the twentieth year, each circuit was ordered to assign two capable officials to supervise levies; surplus collectors were promoted, shortfalls required restitution and demotion. Each circuit reported monthly to the ministry; late or incomplete reports brought salary fines for chiefs on first offense, 17 blows on second (clerks one grade higher), and interrogation and report to the secretariat on third. Workshop officials' salaries were paid from surplus revenue. That year, Shangdu's one-sixtieth tax rate was first established; for old city market workshops relocated to the capital, one fortieth. In the twenty-second year, the commercial tax on deed certificates was raised again to three qian of Zhongtong paper money per document. Shangdu's tax levy was reduced to seven and a half qian per hundred liang. In the twenty-sixth year, at Grand Councillor Sangge's request, commercial taxes were sharply raised across the empire: 200,000 ingots for the inner territories and 250,000 for Jiangnan. In the twenty-ninth year, each circuit's payment deadline was fixed: no remittance was allowed after the fifteenth day of the four seasonal opening months. In the thirty-first year, an edict ordered that commercial tax surpluses empire-wide should not be folded into the official quota. In Yuanzhen 1 (1295), on Vice Grand Councillor Lachin's advice, Shangdu taxes were raised again. In Zhide 3 (1310), the fee for each deed certificate was again raised to three qian of Zhiyuan paper money. By the Tianli era, total empire-wide receipts had swollen to more than a hundred times the quota set in Zhiyuan 7 (1270), it is said.
65
商稅額數：大都宣課提舉司，一十萬三千六錠一十一兩四錢。 大都路，八千二百四十二錠九兩七錢。 上都留守司，一千九百三十四錠五兩。
Commercial tax quotas: Dadu Commercial Tax Intendant Office, 103,006 ingots 11 liang 4 qian. Dadu Circuit, 8,242 ingots 9 liang 7 qian. Shangdu Garrison Command, 1,934 ingots 5 liang.
66
上都稅課提舉司，一萬五百二十五錠五兩。 興和路，七百七十錠一十七兩一錢。 永平路，二千二百七十二錠四兩五錢。 保定路，六千五百七錠二十三兩五錢。
Shangdu Tax Levy Intendant Office, 10,525 ingots 5 liang. Xinghe Circuit, 770 ingots 17 liang 1 qian. Yongping Circuit, 2,272 ingots 4 liang 5 qian. Baoding Circuit, 6,507 ingots 23 liang 5 qian.
67
嘉定路，一萬七千四百八錠三兩九錢。 順德路，二千五百七錠九兩九錢。 廣平路，五千三百七錠二十兩二錢。 彰德路，四千八百五錠四十二兩八錢。
Jiading Circuit, 17,408 ingots 3 liang 9 qian. Shunde Circuit, 2,507 ingots 9 liang 9 qian. Guangping Circuit, 5,307 ingots 20 liang 2 qian. Zhangde Circuit, 4,805 ingots 42 liang 8 qian.
68
大名路，一萬七百九十五錠八兩八錢。 懷慶路，四千九百四十九錠二兩。 衛輝路，三千六百六十三錠七兩。 河間路，一萬四百六十六錠四十七兩二錢。
Daming Circuit, 10,795 ingots 8 liang 8 qian. Huaiqing Circuit, 4,949 ingots 2 liang. Weihui Circuit, 3,663 ingots 7 liang. Hejian Circuit, 10,466 ingots 47 liang 2 qian.
69
東平路，七千一百四十一錠四十八兩四錢。 東昌路，四千八百七十九錠三十二兩。 濟寧路，一萬二千四百三錠四兩一錢。 曹州，六千一十七錠四十六兩三錢。
Dongping Circuit, 7,141 ingots 48 liang 4 qian. Dongchang Circuit, 4,879 ingots 32 liang. Jining Circuit, 12,403 ingots 4 liang 1 qian. Caozhou, 6,017 ingots 46 liang 3 qian.
70
濮州，二千六百七十一錠七錢。 高唐州，四千二百五十九錠六兩。 泰安州，二千一十三錠二十五兩四錢。 冠州，七百三十八錠一十九兩七錢。
Puzhou, 2,671 ingots 7 qian. Gaotang Prefecture, 4,259 ingots 6 liang. Tai'an Prefecture, 2,013 ingots 25 liang 4 qian. Guanzhou, 738 ingots 19 liang 7 qian.
71
寧海州，九百四十四錠三錢。 德州，二千九百一十九錠四十二兩八錢。 益都路，九千四百七十七錠一十五兩。 濟南路，一萬二千七百五十二錠三十六兩六錢。
Ninghai Prefecture, 944 ingots 3 qian. Dezhou, 2,919 ingots 42 liang 8 qian. Yidu Circuit, 9,477 ingots 15 liang. Jinan Circuit, 12,752 ingots 36 liang 6 qian.
72
般陽路，三千四百八十六錠九兩。 大同路，八千四百三十八錠一十九兩一錢。 冀寧路，一萬七百一十四錠三十四兩六錢。 晉寧路，二萬一千三百五十九錠四十兩二錢。
Banyang Circuit, 3,486 ingots 9 liang. Datong Circuit, 8,438 ingots 19 liang 1 qian. Jining Circuit, 10,714 ingots 34 liang 6 qian. Jinning Circuit, 21,359 ingots 40 liang 2 qian.
73
嶺北行省，四百四十八錠四十五兩六錢。 遼陽行省，八千二百七十三錠四十一兩四錢。 河南行省，一十四萬七千四百二十八錠三十二兩三錢。 陜西行省，四萬五千五百七十九錠三十九兩二錢。
Lingbei Branch Secretariat, 448 ingots 45 liang 6 qian. Liaoyang Branch Secretariat, 8,273 ingots 41 liang 4 qian. Henan Branch Secretariat, 147,428 ingots 32 liang 3 qian. Shaanxi Branch Secretariat, 45,579 ingots 39 liang 2 qian.
74
四川行省，一萬六千六百七十六錠四兩八錢。 甘肅行省，一萬七千三百六十一錠三十六兩一錢。 江浙行省，二十六萬九千二十七錠三十兩三錢。 江西行省，六萬二千五百一十二錠七兩三錢。
Sichuan Branch Secretariat, 16,676 ingots 4 liang 8 qian. Gansu Branch Secretariat, 17,361 ingots 36 liang 1 qian. Jiangzhe Branch Secretariat, 269,027 ingots 30 liang 3 qian. Jiangxi Branch Secretariat, 62,512 ingots 7 liang 3 qian.
75
湖廣行省，六萬八千八百四十四錠九兩九錢。 ○市舶
Huguang Branch Secretariat, 68,844 ingots 9 liang 9 qian. Maritime Trade
76
互市之法，自漢通南粵始，其後歷代皆嘗行之，至宋置市舶司於浙、廣之地，以通諸蕃貨易，則其制為益詳矣。
Frontier exchange trade began when the Han opened relations with Nanyue; later dynasties all experimented with it. Under the Song, Maritime Trade Commissionerates in Zhejiang and Guangdong regulated trade with foreign lands, and the system grew ever more elaborate.
77
元自世祖定江南，凡鄰海諸郡與蕃國往還互易舶貨者，其貨以十分取一，粗者十五分取一，以市舶官主之。 其發舶回帆，必著其所至之地，驗其所易之物，給以公文，為之期日，大抵皆因宋舊制而為之法焉。 於是至元十四年，立市舶司一於泉州，令忙古兒領之。 立市舶司三於慶元、上海、澉浦，令福建安撫使楊發督之。 每歲招集舶商，於蕃邦博易珠翠香貨等物。 及次年回帆，依例抽解，然後聽其貨賣。
After Shizu pacified Jiangnan, coastal circuits trading shipborne goods with foreign countries paid one-tenth on fine goods and one-fifteenth on coarse goods, under maritime trade officials. Departing and returning ships had to declare their destinations, have traded goods inspected, and receive dated official permits—largely following the old Song regulations. In Zhiyuan 14 (1277), a Maritime Trade Commissionerate was established at Quanzhou under Mangghul. Three Maritime Trade Commissionerates were set up at Qingyuan, Shanghai, and Ganpu, overseen by Fujian Pacification Commissioner Yang Fa. Each year merchant fleets were summoned to trade abroad for pearls, jade, incense, and other luxuries. On their return the following year, proportional shares were taken as prescribed before goods could be sold.
78
時客船自泉、福販土產之物者，其所征亦與蕃貨等，上海市舶司提控王楠以為言，於是定雙抽、單抽之制。 雙抽者蕃貨也，單抽者土貨也。 十九年，又用耿左丞言，以鈔易銅錢，令市舶司以錢易海外金珠貨物，仍聽舶戶通販抽分。 二十年，遂定抽分之法。 是年十月，忙古兒言，舶商皆以金銀易香木，於是下令禁之，唯鐵不禁。
At the time, ships from Quanzhou and Fuzhou carrying local goods were taxed like foreign cargo. Wang Nan, controller at the Shanghai Maritime Trade Commissionerate, protested, and the double- and single-extraction rates were then fixed. Double extraction applied to foreign goods; single extraction to local goods. In the nineteenth year, again on Vice Councillor Geng's advice, paper money was exchanged for copper cash; Maritime Trade Commissionerates were to use cash to buy overseas gold, pearls, and goods, while ship owners could still trade freely under proportional extraction. In the twentieth year, the proportional extraction system was formally established. In the tenth month of that year, Mangghul reported that merchants were using gold and silver to buy fragrant woods; an order forbade this—only iron was exempt.
79
二十一年，設市舶都轉運司於杭、泉二州，官自具船、給本，選人入蕃，貿易諸貨。 其所獲之息，以十分為率，官取其七，所易人得其三。 凡權勢之家，皆不得用己錢入蕃為賈，犯者罪之，仍籍其家產之半。 其諸蕃客旅就官船賣買者，依例抽之。
In the twenty-first year, a Metropolitan Maritime Trade Transport Commission was set up at Hangzhou and Quanzhou; the state furnished ships and capital, sent men abroad, and traded all manner of goods. Profits were split on a ten-part basis: seven parts to the state and three to the traders. Powerful families were forbidden to invest private funds in foreign trade; violators were punished and half their property was confiscated. Foreign merchants who traded with official ships were taxed proportionally as prescribed.
80
二十二年，並福建市舶司入鹽運司，改曰都轉運司，領福建漳、泉鹽貨市舶。 二十三年，禁海外博易者，毋用銅錢。 二十五年，又禁廣州官民，毋得運米至占城諸蕃出糶。 二十九年，命市舶驗貨抽分。 是年十一月，中書省定抽分之數及漏稅之法。 凡商旅販泉、福等處已抽之物，於本省有市舶司之地賣者，細色於二十五分之中取一，粗色於三十分之中取一，免其輸稅。 其就市舶司買者，止於賣處收稅，而不再抽。 漏舶物貨，依例斷沒。 三十年，又定市舶抽分雜禁，凡二十二條，條多不能盡載，擇其要者錄焉。 泉州、上海、澉浦、溫州、廣東、杭州、慶元市舶司凡七所，獨泉州於抽分之外，又取三十分之一以為稅。 自今諸處，悉依泉州例取之，仍以溫州市舶司並入慶元，杭州市舶司並入稅務。 凡金銀銅鐵男女，並不許私販入蕃。 行省行泉府司、市舶司官，每年於回帆之時，皆前期至抽解之所，以待舶船之至，先封其堵，以次抽分，違期及作弊者罪之。
In the twenty-second year, the Fujian Maritime Trade Commissionerate was merged into the Salt Transport Commission as the Metropolitan Transport Commission, overseeing salt, goods, and maritime trade in Zhangzhou and Quanzhou. In the twenty-third year, overseas traders were forbidden to use copper cash. In the twenty-fifth year, Guangzhou officials and commoners were again forbidden to ship grain to Champa and other foreign lands for sale. In the twenty-ninth year, Maritime Trade Commissionerates were ordered to inspect cargo and take proportional shares. In the eleventh month of that year, the Central Secretariat fixed extraction rates and penalties for concealed taxes. Merchants reselling goods already taxed at Quanzhou, Fuzhou, or elsewhere within a province that had a Maritime Trade Commissionerate paid one twenty-fifth on fine goods and one thirtieth on coarse goods, and owed no further tax. Buyers at a Maritime Trade Commissionerate paid tax only at the point of sale and were not taxed again. Smuggled ship cargo was confiscated as prescribed. In the thirtieth year, twenty-two miscellaneous rules on maritime extraction were fixed; most cannot all be recorded, and only the essentials are noted here. There were seven Maritime Trade Commissionerates: Quanzhou, Shanghai, Ganpu, Wenzhou, Guangdong, Hangzhou, and Qingyuan. Only Quanzhou, beyond proportional extraction, also levied an additional one-thirtieth as tax. Henceforth all offices were to follow Quanzhou's example; the Wenzhou Maritime Trade Commissionerate was merged into Qingyuan, and Hangzhou's into the Tax Office. Gold, silver, copper, iron, and persons alike were forbidden from private export to foreign lands. Each year at the return season, provincial officials, Quanfu Bureau officers, and Maritime Trade Commissionerate staff arrived early at the extraction site, sealed holds in order, and took proportional shares; lateness or fraud was punished.
81
三十一年，成宗詔有司勿拘海舶，聽其自便。 元貞元年，以舶船至岸，隱漏物貨者多，命就海中逆而閱之。 二年，禁海商以細貨於馬八兒、唄喃、梵答剌亦納三蕃國交易，別出鈔五萬錠，令沙不丁等議規運之法。 大德元年，罷行泉府司。 二年，並澉浦、上海入慶元市舶提舉司，直隸中書省。 是年，又置制用院，七年，以禁商下海罷之。 至大元年，復立泉府院，整治市舶司事。 二年，罷行泉府院，以市舶提舉司隸行省。 四年，又罷之。 延祐元年，復立市舶提舉司，仍禁人下蕃，官自發船貿易，回帆之日，細物十分抽二，粗物十五分抽二。 七年，以下蕃之人將絲銀細物易於外國，又並提舉司罷之。 至治二年，復立泉州、慶元、廣東三處提舉司，申嚴市舶之禁。 三年，聽海商貿易，歸征其稅。 泰定元年，諸海舶至者，止令行省抽分。 其大略如此。
In the thirty-first year, Emperor Chengzong ordered officials not to restrain merchant ships and to let them come and go freely. In Yuanzhen 1 (1295), because many ships concealed cargo on arrival, officials were ordered to inspect them at sea before they reached shore. In the second year, maritime merchants were forbidden to trade fine goods at Ma'bar, Peyn, and Fanjala'ina; 50,000 ingots of paper money were set aside and Shi Budding and others were ordered to devise a regulated shipping system. In Dade 1 (1297), the Quanfu Bureau was abolished. In the second year, Ganpu and Shanghai were merged into the Qingyuan Maritime Trade Intendant Office, placed directly under the Central Secretariat. That year the Directorate of Imperial Use was also established; in the seventh year it was abolished when private voyages were banned. In Zhida 1 (1308), the Quanfu Directorate was re-established to oversee maritime trade affairs. In the second year, the Quanfu Directorate was abolished and Maritime Trade Intendant Offices were placed under branch secretariats. In the fourth year, it was abolished again. In Yanyou 1 (1314), Maritime Trade Intendant Offices were re-established; private voyages abroad remained forbidden while the state sent its own ships; on return, fine goods paid two-tenths and coarse goods two-fifteenths. In the seventh year, because private traders were exchanging silk, silver, and fine goods abroad, the Intendant Office was abolished again. In Zhizhi 2 (1322), Intendant Offices at Quanzhou, Qingyuan, and Guangdong were re-established and maritime trade restrictions were strictly enforced. In the third year, maritime merchants were allowed to trade freely, with taxes collected on their return. In Taiding 1 (1324), arriving merchant ships were to be taxed by branch secretariats alone. Such was the general pattern.
82
若夫中買寶貨之制，泰定三年命省臣依累朝呈獻例給價。 天歷元年，以其蠹耗國財，詔加禁止，凡中獻者以違制論云。 ○額外課
As for the system of purchasing tribute goods at fixed prices, in Taiding 3 (1326) provincial officials were ordered to pay according to accumulated dynastic precedent for presented tribute. In Tianli 1 (1328), because the practice drained state finances, an edict tightened the ban; anyone presenting goods for purchase was prosecuted for violating regulations. Supplementary Levies
83
元有額外課。 謂之額外者，歲課皆有額，而此課不在其額中也。 然國之經用，亦有賴焉。 課之名凡三十有二：其一曰歷日，二曰契本，三曰河泊，四曰山場，五曰窯冶，六曰房地租，七曰門攤，八曰池塘，九曰蒲葦，十曰食羊，十一曰荻葦，十二曰煤炭，十三曰撞岸，十四曰山查，十五曰曲，十六曰魚，十七曰漆，十八曰酵，十九曰山澤，二十曰蕩，二十一曰柳，二十二曰牙例，二十三曰乳牛，二十四曰抽分，二十五曰蒲，二十六曰魚苗，二十七曰柴，二十八曰羊皮，二十九曰磁，三十曰竹葦，三十一曰姜，三十二曰白藥。 其歲入之數，唯天歷元年可考云。
The Yuan had supplementary levies. They were called "beyond the quota" because annual levies all had fixed quotas, yet these fell outside them. Yet state expenditure also depended on them. There were thirty-two levy categories in all: calendars, deed certificates, river fisheries, mountain pastures, kilns and smelters, property rent, gate stall fees, ponds, cattails and reeds, mutton, reed grass, coal, wharfage, hawthorn, brewer's grain, fish, lacquer, ferment, mountains and marshes, marshlands, willows, brokerage fees, dairy cattle, proportional extraction, cattails, fish fry, firewood, sheepskins, magnetite, bamboo and reeds, ginger, and white medicine. Figures for annual intake can be verified only for Tianli 1 (1328), it is said.
84
歷日：總三百一十二萬三千一百八十五本，計中統鈔四萬五千九百八十錠三十二兩五錢。 內腹裏，七萬二千一十本，計鈔八千五百七十錠三十一兩一錢； 行省，二百五十五萬一千一百七十五本，計鈔三萬七千四百一十錠一兩四錢。 大歷，二百二十萬二千二百三本，每本鈔一兩，計四萬四千四十四錠三兩。 小歷，九十一萬五千七百二十五本，每本鈔一錢，計一千八百三十一錠三十二兩五錢。 回回歷，五千二百五十七本，每本鈔一兩，計一百五錠七兩。
Calendar sales: 3,123,185 copies in all, totaling 45,980 ingots 32 liang 5 qian in Zhongtong paper money. Within the inner territories, 72,010 copies, totaling 8,570 ingots 31 liang 1 qian; Branch secretariats, 2,551,175 copies, totaling 37,410 ingots 1 liang 4 qian. Great calendars, 2,202,203 copies at one liang per copy, totaling 44,044 ingots 3 liang. Small calendars, 915,725 copies at one qian per copy, totaling 1,831 ingots 32 liang 5 qian. Muslim calendars, 5,257 copies at one liang per copy, totaling 105 ingots 7 liang.
85
契本：總三十萬三千八百道，每道鈔一兩五錢，計中統鈔九千一百一十四錠。 內腹裏，六萬八千三百三十二道，計鈔二千四十九錠四十八兩； 行省，二十三萬五千四百六十八道，計鈔七千六十四錠二兩。
Deed certificates: 303,800 documents in all at one liang five qian per document, totaling 9,114 ingots of Zhongtong paper money. Within the inner territories, 68,332 documents, totaling 2,049 ingots 48 liang; Branch secretariats, 235,468 documents, totaling 7,064 ingots 2 liang.
86
河泊課：總計鈔五萬七千六百四十三錠二十三兩四錢。 內腹裏，四百六錠四十六兩二錢； 行省，五萬七千二百三十六錠二十七兩一錢。
River fisheries levy: 57,643 ingots 23 liang 4 qian in all. Within the inner territories, 406 ingots 46 liang 2 qian; Branch secretariats, 57,236 ingots 27 liang 1 qian.
87
山場課：總計鈔七百一十九錠四十九兩一錢。 內腹裏，二百三十九錠一十三兩四錢； 行省，四百八十錠三十五兩六錢。
Mountain pasture levy: 719 ingots 49 liang 1 qian in all. Within the inner territories, 239 ingots 13 liang 4 qian; Branch secretariats, 480 ingots 35 liang 6 qian.
88
窯冶課：總計鈔九百五十六錠四十五兩九錢。 內腹裏，一百九十七錠三十二兩四錢； 行省，七百五十九錠一十三兩。
Kiln and smelter levy: 956 ingots 45 liang 9 qian in all. Within the inner territories, 197 ingots 32 liang 4 qian; Branch secretariats, 759 ingots 13 liang.
89
房地租錢：總計鈔一萬二千五十三錠四十八兩四錢。 內腹裏，九百六十六錠五兩三錢； 行省，一萬一千八十七錠四十三兩一錢。
Property rent: 12,053 ingots 48 liang 4 qian in all. Within the inner territories, 966 ingots 5 liang 3 qian; Branch secretariats, 11,087 ingots 43 liang 1 qian.
90
門攤課：總計鈔二萬六千八百九十九錠一十九兩一錢。 內湖廣省，二萬六千一百六十七錠三兩四錢； 江西省，三百六十錠一兩五錢； 河南省，三百七十二錠一十四兩一錢。
Gate stall levy: 26,899 ingots 19 liang 1 qian in all. Within Huguang Branch Secretariat, 26,167 ingots 3 liang 4 qian; Jiangxi Branch Secretariat, 360 ingots 1 liang 5 qian; Henan Branch Secretariat, 372 ingots 14 liang 1 qian.
91
池塘課：總計鈔一千九錠二十六兩五錢。 內江浙省，二十四錠二十二兩七錢； 江西省，九百八十五錠三兩八錢。
Pond levy: 1,009 ingots 26 liang 5 qian in all. Within Jiangzhe Branch Secretariat, 24 ingots 22 liang 7 qian; Jiangxi Branch Secretariat, 985 ingots 3 liang 8 qian.
92
蒲葦課：總計鈔六百八十六錠三十三兩四錢。 內腹裏，一百四十一錠五兩八錢； 行省，五百四十五錠二十七兩六錢。
Cattail and reed levy: 686 ingots 33 liang 4 qian in all. Within the inner territories, 141 ingots 5 liang 8 qian; Branch secretariats, 545 ingots 27 liang 6 qian.
93
食羊等課：總計鈔一千七百六十錠二十九兩七錢。 內大都路，四百三十八錠； 上都路，三百錠； 興和路，三百錠； 大同路，三百九十三錠； 羊市，二百二十九錠二十九兩七錢； 煤木所，一百錠。
Mutton and related levies: 1,760 ingots 29 liang 7 qian in all. Within Dadu Circuit, 438 ingots; Shangdu Circuit, 300 ingots; Xinghe Circuit, 300 ingots; Datong Circuit, 393 ingots; Sheep market, 229 ingots 29 liang 7 qian; Coal and timber office, 100 ingots.
94
荻葦課：總計鈔七百二十四錠六兩九錢。 內河南省，六百四十四錠五兩八錢； 江西省，八十錠一兩八錢。
Reed grass levy: 724 ingots 6 liang 9 qian in all. Within Henan Branch Secretariat, 644 ingots 5 liang 8 qian; Jiangxi Branch Secretariat, 80 ingots 1 liang 8 qian.
95
煤炭課：總計鈔二千六百一十五錠二十六兩四錢。 內大同路，一百二十九錠一兩九錢； 煤木所，二千四百九十六錠二十四兩五錢。 撞岸課：總計鈔一百八十六錠三十七兩五錢。 內般陽路，一百六十錠二十四兩； 寧海州，二十六錠一十三兩五錢； 恩州，一十三兩八錢。
Coal levy: 2,615 ingots 26 liang 4 qian in all. Within Datong Circuit, 129 ingots 1 liang 9 qian; Coal and timber office, 2,496 ingots 24 liang 5 qian. Wharfage levy: 186 ingots 37 liang 5 qian in all. Within Banyang Circuit, 160 ingots 24 liang; Ninghai Prefecture, 26 ingots 13 liang 5 qian; En Prefecture, 13 liang 8 qian.
96
山查課：總計鈔七十五錠二十六兩四錢。 內真定路一錠二十五兩八錢； 廣平路，四十錠五兩一錢； 大同路，三十三錠四十五兩四錢。 曲課：江浙省鈔五十五錠三十七兩四錢。
Hawthorn levy: 75 ingots 26 liang 4 qian in all. Within Zhending Circuit, 1 ingot 25 liang 8 qian; Guangping Circuit, 40 ingots 5 liang 1 qian; Datong Circuit, 33 ingots 45 liang 4 qian. Brewer's grain levy: Jiangzhe Branch Secretariat, 55 ingots 37 liang 4 qian.
97
魚課：江浙省鈔一百四十三錠四十兩四錢。
Fish levy: Jiangzhe Branch Secretariat, 143 ingots 40 liang 4 qian.
98
漆課：總計鈔一百一十二錠二十六兩。 內四川省廣元路一百一十一錠二十五兩八錢。
Lacquer levy: 112 ingots 26 liang in all. Within Sichuan Branch Secretariat, Guangyuan Circuit, 111 ingots 25 liang 8 qian.
99
酵課：總計鈔二十九錠三十七兩八錢。 內腹裏永平路二十三錠二十五兩四錢； 江西行省，六錠一十二兩五錢。
Ferment levy: 29 ingots 37 liang 8 qian in all. Within the inner territories, Yongping Circuit, 23 ingots 25 liang 4 qian; Jiangxi Branch Secretariat, 6 ingots 12 liang 5 qian.
100
山澤課：總計鈔二十四錠二十一兩一錢。 內彰德路，一十三錠四十兩； 懷慶路，一十錠三十一兩一錢。 蕩課：平江路，八百八十六錠七錢。 柳課：河間路，四百二錠一十四兩八錢。
Mountains and marshes levy: 24 ingots 21 liang 1 qian in all. Within Zhangde Circuit, 13 ingots 40 liang; Huaiqing Circuit, 10 ingots 31 liang 1 qian. Marshland levy: Pingjiang Circuit, 886 ingots 7 qian. Willow levy: Hejian Circuit, 402 ingots 14 liang 8 qian.
101
牙例課：河間路，二百八錠三十三兩八錢。 乳牛課：真定路，二百八錠三十兩。 抽分課：黃州路，一百四十四錠四十四兩五錢。 蒲課：晉寧路，七十二錠。
Brokerage levy: Hejian Circuit, 208 ingots 33 liang 8 qian. Dairy cattle levy: Zhending Circuit, 208 ingots 30 liang. Proportional extraction levy: Huangzhou Circuit, 144 ingots 44 liang 5 qian. Cattail levy: Jinning Circuit, 72 ingots.
102
魚苗課：龍興路，六十五錠八兩五錢。 柴課：安豐路，三十五錠一十一兩七錢。 羊皮課：襄陽路，一十錠四十八兩八錢。 磁課：冀寧路，五十八錠。
Fish fry levy: Longxing Circuit, 65 ingots 8 liang 5 qian. Firewood levy: Anfeng Circuit, 35 ingots 11 liang 7 qian. Sheepskin levy: Xiangyang Circuit, 10 ingots 48 liang 8 qian. Magnetite levy: Jining Circuit, 58 ingots.
103
竹葦課：奉元路，三千七百四十六錠三兩六錢。 姜課：興元路，一百六十二錠二十七兩九錢。
Bamboo and reed levy: Fengyuan Circuit, 3,746 ingots 3 liang 6 qian. Ginger levy: Xingyuan Circuit, 162 ingots 27 liang 9 qian.
104
白藥課：彰德路，一十四錠二十五兩。
White medicine levy: Zhangde Circuit, 14 ingots 25 liang.