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作 者:陈朝辉[1] 潘洁 Chen Chaohui, Pan Jie
机构地区:[1]宁夏社会科学院 [2]教育部人文社科重点研究基地宁夏大学西夏学研究院
出 处:《西夏研究》2018年第3期42-46,共5页Xixia Research
基 金:国家社科基金青年项目"黑水城出土元代公文研究"(项目批准号:14CZS007)
摘 要:地簿以户为单位,由西夏基层组织自下而上编写、校验,完成后交由各收税、管理机构保管;地簿登记的对象是税户家主,记录有土地的所有者、顷亩数量、租役草数、四至;地簿的目的是征收租役草,临时性土地变更由转运司登记地簿,每三年重新造册;地簿最初是对税户家主私有土地的登记,后来有所变化;出土账册印证了国家法律文献记载中地簿的存在。The Xixia land certificates were based on the family as a unit. They were compiled and verified by Xixia basic-level organization from the lower level to the higher level. Then they were handed up to the tax and management agency to store. The object recorded in the land certificate was the owner of the tax households. It was recorded the owner of the land, the size of the land, the quality of tax payer and the borders of the land. The purpose of land certificate was to collect taxes. If there was some temporary land conversions, it was be recorded by the Transit Department. The land certificate was recreated every three years. The land certificate was initially recorded the private land of tax owner. Then the registration of the certificate was changed. The unearthed land certificate confirmed that it was a part of national legal instruments.
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