Lijiang Prefecture Gazetteer, Abridged — Volume 5
This excerpt is the 'Fiscal Affairs Summary' (財用略) from the Lijiang Prefecture Gazetteer, Abridged, covering population/poll-tax, land tax, public levies, official rent, grain reserves, and the salt administration. A moral preface frames Lijiang as poor, mountainous borderland whose tax burden the Qing state deliberately kept light after the 1723 conversion from native chieftainship to regular administration (改土歸流). It then gives exhaustive Yongzheng- and Qianlong-era (1723–1743) accounting: counts of registered Yi taxpayers and imperial edicts remitting their poll tax; Ming-era versus resurveyed farmland by grade (upper/middle/lower) with silver and grain quotas to many decimal places; corvée-substitute payments from surrendered borderland households; fourteen official manors and their rents; four community granaries' grain reserves; and the operation, output quotas, and tax rates of the Lijiang and Laomu salt wells, including their role as a medium of exchange with neighboring non-Han peoples who did not use cash.
This page publishes the bibliographic record and the project's summary. The scanned article text belongs to its publisher and is shown to readers under a research-use policy; it is not reproduced in this record.