Lijiang Prefecture Gazetteer, Abridged Upper Volume, Five Tax Levies In the sixth year of the Yongzheng reign [1728], newly added to the consolidated public revenue were commercial tax surpluses, totaling two hundred taels of silver. In the tenth year [1732], an additional sixty-eight taels were levied. In the second year of the Qianlong reign [1737], by imperial decree, investigation and reduction were ordered for the land and transit taxes; all levies on merchants and traders were entirely abolished, and only the livestock tax was retained, at a rate of three fen per tael. A trial collection was conducted for one year, with a fixed quota of fifty-two taels and six qian five fen in livestock tax silver. In leap years, an additional five taels and one qian were added. Tea tax: annually, the Board of Revenue issued three thousand tea certificates, each bearing thirty-two loads of tea. A certificate tax of three qian two fen was collected per certificate. The tea was exported via Axi Pass to Zhongdian for sale, and the full amount collected was remitted to the Provincial Administration Commission, pending allocation for military provisions. Surplus certificates were returned to the commission and forwarded to the central government. Land and house taxes: the full amount collected was remitted, with no fixed quota. Expenditures — Civil and Military Establishments, Item Twelve One Prefect (Zhifu), rank 4A, annual salary of one hundred five taels of silver. Established staff: two gatekeepers, ten runners and ten constables, seven sedan-chair, umbrella, and fan bearers, six jailers, four granary clerks, and four measure clerks. Each received an annual food allowance of six taels of silver, totaling two hundred eighty-two taels. One Registrar (Jingli), rank 8A, annual salary of forty taels of silver. Established staff: one gatekeeper, four constables, and one groom. Each received an annual food allowance of six taels of silver.