Figures
0.1 Qing Empire (1820) XVIII
0.2 Structure of this book 2
1.1 Direct tax ratio (1600–1900s) of the world 6
1.2 New collection land and labor tax assessment for award (unit: thousand taels for surplus tax levied) 16
1.3 Old debt collection land and labor tax assessment for award (unit: thousand taels for surplus tax levied) 16
2.1 Research framework 18
2.2 Overview of tax collection during Qing period (1650–1903) 18
2.3 Land and labor tax in North provinces 19
2.4 Land and labor tax in Middle provinces 20
2.5 Land and labor tax in South provinces 21
2.6 1717 prefecture land and labor tax quota 22
2.7 1743 prefecture land and labor tax quota 23
2.8 1784 prefecture land and labor tax quota 23
2.9 1820 prefecture land and labor tax quota 24
2.10 Local Moran’s I statistic of 1717 land and labor tax in prefecture level 25
2.11 Local Moran’s I statistic of 1743 land and labor tax in prefecture level 25
2.12 Local Moran’s I statistic of 1784 land and labor tax in prefecture level 26
2.13 Local Moran’s I statistic of 1820 land and labor tax in prefecture level 26
2.14 County land and labor tax quota 28
2.15 Shandong province land and labor tax quota (Fuyiquanshu and Jinshenlu comparison) 30
2.16 Shanxi province land and labor tax quota (Fuyiquanshu and Jinshenlu comparison) 30
2.17 He’nan province land and labor tax quota (Fuyiquanshu and Jinshenlu comparison) 31
2.18 Jiangxi province land and labor tax quota (Fuyiquanshu and Jinshenlu comparison) 31
2.19 Fujian province land and labor tax quota (Caizheng shuomingshu and Jinshenlu comparison) 32
2.20 Fujian province land and labor tax quota (Fuyiquanshu and Jinshenlu comparison) 32
2.21 Hu’nan province land and labor tax quota (Fuyiquanshu and Jinshenlu comparison) 33
2.22 Shaanxi province land and labor tax quota (Fuyiquanshu and Jinshenlu comparison) 33
2.23 Sichuan province land and labor tax quota (Fuyiquanshu and Jinshenlu comparison) 34
2.24 Anhui province land and labor tax quota (Fuyiquanshu and Jinshenlu comparison) 34
2.25 Guangdong province land and labor tax quota (Fuyiquanshu and Jinshenlu comparison) 35
2.26 Guangdong province land and labor tax quota (Caizheng shuomingshu and Jinshenlu comparison) 35
2.27 Contour map of the land and labor tax in 1760 37
2.28 Land and labor tax changes (1717–1760) 39
2.29 Land and labor tax changes (1748–1760) 40
2.30 The impact of climatic fluctuation on agriculture productivity in Guangdong and Guangxi provinces 43
2.31 The wheat and rice sowing time line in China (17th–20th century) 44
2.32 Vertical distribution of the crops 45
2.33 Temperature, precipitation and tax spatial clustering changes (1650–1903) 45
2.34 Boundaries of cropping systems in China (17th–20th century) 46
2.35 Agriculture population ratio in the world 47
2.36 Patterns of the political adjustments 50
2.37 Land and labor tax quota per capita of Zhili (by tael) 52
2.38 Land and labor tax quota per capita of Jiangsu province (by tael) 53
2.39 Land and labor tax quota per capita of Anhui province (by tael) 53
2.40 Land and labor tax quota per capita of Shanxi province (by tael) 54
2.41 Land and labor tax quota per capita of Shandong province (by tael) 54
2.42 Land and labor tax quota per capita of He’nan province (by tael) 55
2.43 Land and labor tax quota per capita of Shaanxi province (by tael) 55
2.44 Land and labor tax quota per capita of Gansu province (by tael) 56
2.45 Land and labor tax quota per capita of Zhejiang province (by tael) 56
2.46 Land and labor tax quota per capita of Jiangxi province (by tael) 57
2.47 Land and labor tax quota per capita of Hubei province (by tael) 57
2.48 Land and labor tax quota per capita of Hu’nan province (by tael) 58
2.49 Land and labor tax quota per capita of Sichuan province (by tael) 58
2.50 Land and labor tax quota per capita of Fujian province (by tael) 59
2.51 Land and labor tax quota per capita of Guangdong province (by tael) 59
2.52 Land and labor tax quota per capita of Guangxi province (by tael) 60
2.53 Land and labor tax quota per capita of Yunnan province (by tael) 60
2.54 Land and labor tax quota per capita of Guizhou province (by tael) 61
2.55 Land and labor tax burden by prefectures in 1820 64
3.1 Bias between the Fuyiquanshu and money-grain accounting booklet in Anhui province: amount quota 84
3.2 Bias between the Fuyiquanshu and money-grain accounting booklet in Anhui province: retention 85
3.3 Bias between the Fuyiquanshu and money-grain accounting booklet in Anhui province: salary 86
3.4 Land and labor tax map and administrative divisions adjustment in Jinshenlu: Guizhou’s case 185
3.5 Land and labor tax structure and administrative divisions adjustment in Jinshenlu: Liping prefecture of Guizhou’s case 186
3.6 Land and labor tax structure and administrative divisions adjustment in Jinshenlu: Dading prefecture of Guizhou’s case 188
3.7 Fuyiquanshu in Yidu county with the Suzhou numerals draft script (retention part) 190
3.8 Report timetable of the land and labor tax in Shaanxi: Lin Zexu’s case 196
A3.1 The flow of the land and labor tax levy and assessment 217
A4.1 Procedures of checking the amount of land and labor tax 221
Tables
1.1 Estimation of the land and labor tax proportion of the total revenue 5
2.1 OLS for geographical factors and land and labor tax of province 38
2.2 OLS for geographical factors and land and labor tax of prefecture 38
2.3 Wealth inequality in pre-industrial societies in the world 62
2.4 Gini index for land concentration in pre-modern China based on previous studies 63
2.5 Land and labor tax burden (Gini index) by prefectures in the Qing period 65
3.1 Land and labor tax estimation over country 68
3.2 Provincial land and labor tax dataset 73
3.3 Land and labor tax in Huidian over five reigns 88
3.4 Land and labor tax of Chaodang in Zhili 89
3.5 Land and labor tax of Chaodang in Shandong 90
3.6 Land and labor tax of Chaodang in Shanxi 91
3.7 Land and labor tax of Chaodang in He’nan 92
3.8 Land and labor tax of Chaodang in Jiangning part (Jiangsu) 93
3.9 Land and labor tax of Chaodang in Suzhou part (Jiangsu) 94
3.10 Land and labor tax of Chaodang in Anhui 95
3.11 Land and labor tax of Chaodang in Jiangxi 96
3.12 Land and labor tax of Chaodang in Fujian 97
3.13 Land and labor tax of Chaodang in Zhejiang 98
3.14 Land and labor tax of Chaodang in Hu’nan 99
3.15 Land and labor tax of Chaodang in Hubei 100
3.16 Land and labor tax of Chaodang in Shaanxi 101
3.17 Land and labor tax of Chaodang in Gansu 102
3.18 Land and labor tax of Chaodang in Sichuan 103
3.19 Land and labor tax of Chaodang in Yunnan 104
3.20 Land and labor tax of Chaodang in Guizhou 105
3.21 Land and labor tax of Chaodang in Guangdong 106
3.22 Land and labor tax of Chaodang in Guangxi 107
3.23 Prefectural land and labor tax in Jiangsu 109
3.24 Prefectural land and labor tax in Anhui 109
3.25 Prefectural land and labor tax in Zhejiang 110
3.26 Prefectural land and labor tax in Jiangxi 110
3.27 Prefectural land and labor tax in Hu’nan 111
3.28 Prefectural land and labor tax in Hu’nan 112
3.29 Prefectural land and labor tax in Fujian 112
3.30 Prefectural land and labor tax in Guangdong 113
3.31 Prefectural land and labor tax in Guangxi 114
3.32 Prefectural land and labor tax in Yunnan 114
3.33 Prefectural land and labor tax in Guizhou 115
3.34 Prefectural land and labor tax in Sichuan 116
3.35 Prefectural land and labor tax in Zhili 117
3.36 Prefectural land and labor tax in He’nan 118
3.37 Prefectural land and labor tax in Shandong 119
3.38 Prefectural land and labor tax in Shanxi 120
3.39 Prefectural land and labor tax in Shaanxi 121
3.40 Prefectural land and labor tax in Gansu 121
3.41 Land and labor tax in Jiangsu counties 125
3.42 Land and labor tax in Anhui counties 128
3.43 Land and labor tax in Zhejiang counties 130
3.44 Land and labor tax in Jiangxi counties 133
3.45 Land and labor tax in Hu’nan counties 136
3.46 Land and labor tax in Hubei counties 138
3.47 Land and labor tax in Fujian counties 141
3.48 Land and labor tax in Guangdong counties 144
3.49 Land and labor tax in Guangxi counties 146
3.50 Land and labor tax in Yunnan counties 150
3.51 Land and labor tax in Guizhou counties 153
3.52 Land and labor tax in Sichuan counties 156
3.53 Land and labor tax in Zhili counties 160
3.54 Land and labor tax in He’nan counties 165
3.55 Land and labor tax in Shandong counties 169
3.56 Land and labor tax in Shanxi counties 172
3.57 Land and labor tax in Shaanxi counties 176
3.58 Land and labor tax in Gansu counties 179
3.59 Shanxi county land and labor tax in 1722 (Huangce data) 183
3.60 Actual uncompleted ratio and punishment level: Xianju county case of Zhejiang 195
3.61 List of Lishui, Jiangning county magistrate’s assessment of 1784 daily table 197
3.62 New collection and old debt tax data in Jiangxi province (1831–1833) 198
3.63 Actual land and labor tax collection data in Fujian province (1819–1822): three year comparison 200
3.64 Actual land and labor tax collection data in He’nan province (1822–1825): three year comparison 200
3.65 Actual levied and quota of county level land and labor tax in gazetteers’ examples 201
A2.1 Arithmetic units of land and labor tax after Wei unit in provincial texts 207
A2.2 Format and content of Fuyiquanshu in provincial text 211
A4.1 Endorsement format for Zhejiang province 220
A5.1 Code of Qing Huidian (Daqing Huidian Zeli) exemption ratio by disaster grade 226