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作 者:叶锦花 YE Jinhua
机构地区:[1]北京师范大学史学研究中心
出 处:《盐业史研究》2024年第3期4-15,共12页Salt Industry History Research
基 金:国家社科基金重大项目“明清盐政与边疆治理研究”(项目编号:23&ZD245)的阶段性成果。
摘 要:盐册是盐课司征调盐课的依据,其攒造是在里甲黄册大造之后,由运司派人到布政司将黄册中灶户相关信息誊抄、编纂而成。明中叶,福建灶户丁、田(粮)负担较民户、军户轻,盐场人群将土地诡寄灶户,致使盐田增加、民田减少,州县编差不足。为了解决此问题,嘉靖二十七年(1548),南安知县唐爱促成泉州惠安、浔美、州、浯州四场盐册灶户丁田信息固定的改革。该改革不仅影响盐场人群规避赋役,而且限制运司系统增加盐课,因而在嘉靖四十五年(1566)福建新一轮盐册攒造时,被福建盐运使何思赞废除。The salt register(yance)served as the basis for the salt tax collection by the Salt Tax Office(Yanke Si).Its compilation occurred after the major compilation of the household registration records(huangce)within the lijia system,when officials from the Salt Transport Office were dispatched to the Provincial Administration Office to transcribe and compile relevant information about the salt-producing households from the huangce.In the mid-Ming Dynasty,the tax burden on salt-producing households in Fujian was lighter compared to civilian and military households.Consequently,people in the salt fields falsely registered civilian land as belonging to salt-producing households,leading to an increase in salt fields and a decrease in civilian fields,which resulted in a shortage of labor for local administration.To address this issue,in the 27th year of the Jiajing reign(1548),Tang Ai,the magistrate of Nan’an County in Quanzhou,initiated reforms to fix the information of salt-producing households and their lands in salt registers for the four salt fields of Quanzhou:Huian,Xunmei,Bingzhou and Wuzhou.This reform not only impacted the fraudulent land registrations by salt field populations but also limited the Salt Transport Office’s system by increasing salt taxes.As a result,during a new round of salt register compilation in Fujian in the 44th year of the Jiajing reign(1565),the reform was abolished by He Sizhan,the Fujian Salt Transport Commissioner.
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