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作 者:盛承[1]
机构地区:[1]厦门大学历史系
出 处:《中国经济史研究》2014年第4期56-64,175-176,共9页Researches in Chinese Economic History
摘 要:入清以后,藩王田在融入州县田土及赋役体系时,部分田土并非自然而然地转化为州县相对应的更名田。以鹿邑县为例,在藩王田向更名田转化的过程中,各州县的官民以赋役负担为核心,以坐落县际交界地带的藩王田为操纵对象,通过争夺田土的历史版籍或飞洒租税等方式,重新整合了藩王田及其赋税的归属,从而形成州县更名田分布实态。具体而言,隶属亳州的藩王田转化为鹿邑的更名田;隶属柘城的藩王田租税飞洒至鹿邑,从而虚构出一处承担相应租税的更名田。这一整合过程一旦完成,州县的更名田田赋格局便基本定型。另外,在统计更名田的顷亩时,首先要辨明田土的实与虚,其次要充分理解"亩"的内涵,再次要注意田土数字的时代性,不能混同合计。When lands of Vassal Kingwere integrated into the common system of land organization and taxation,in a number of cases a smooth transition did not take place.In Luyi County,for example,the lands of Vassal King were able to challenge official regulations in areas on the borders of local jurisdiction.By utilizing historical tax records,they were able to establish a new,separate jurisdiction for this land.Taking a specific example,lands of Vassal King in Bozhou County sought to change the title of a field in Luyi County.Though the land was under the taxation jurisdiction of ZheCheng County,they were able to transfer it to Luyi County through changing the name of the field.In order to determine the extent of such activities,it is necessary first to distinguish between real and fabricated farmland;second,to understand the method of land classification that was being used;and finally to pay close attention to changes in land records over time.
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