道光后期州县征漕收支及其与陋规加派的关系——以浙江乌程县为中心的考察

道光时期是重要的社会转型期,学术界从不同视角予以广泛的关注。目前学术界的研究较少涉及州县征漕费用的数额、构成和比例。道光年间尤其道光后期,州县征漕收支数目庞大,弄清数目的实际状况有助于加深对地方弊政的理解。吴煦档案中的乌程县漕用各费的账册资料,记录了该县办漕的收支状况。乌程县征漕费用总计约3万两,由漕务开支、衙门规费、运军兑费三部分构成。清中后期州县的法定漕费远不敷用,州县财政对漕务陋规形成依赖;上级官员、运丁和地方绅衿分润州县漕规收入,形成惯例;州县官则率由旧章,对已有的利益格局通常不做改变。征漕费用和陋规加派具有稳定性和延续性,当需要因事加征时,往往援例加征。征漕陋规虽名义上归州县官所有,但各类开支从规费中支出,所以征漕规费并非州县官的纯收入。州县官借征漕而获利之数,因时、因地、因人而不同。地方财政依赖陋规加派,而陋规又被各利益集团分润,这是清政府腐败集团化的呈现,也是清中后期朝廷囿于“不加赋”之名,惰于进行制度改革的恶果。

The Relation between Collecting Grain Tax and Extra Leving through LOU GUI in the Late of Daoguang Era:An Investigation Centered on the Wucheng County of Zhejiang Province

Daoguang era is an important social transitional period,which have attracted wide attention in academia from different perspectives.Previous studies were less involved in this area about the amount,composition and proportion of the extra charges of collecting grain tribute in counties.During Daoguang era,especially in the later period,the number of revenue and expenditure of collecting grain tribute tax was enormous in counties.Sorting out the exact number is conducive to understand the maladministration of local governments.According to wuxu’s archives which includes the account books of Wucheng county’s grain tribute,we can calculate the cost of collecting grain tribute tax in this county.The cost of collecting grain tax in Wucheng county is nearly 30 000 liang of silver,which is composed of "cao wu kai zhi"(administrative expenses), "ya men gui fei "(customary fees of governments) and " yun jun dui fei "(transportation fees in grand canal),accounting for 28%,33% and 39% respectively.In the middle and late period of Qing Dynasty,the administrateive expenditure of collecting grain tax in county was short and the county’s finance relied on LOU GUI(customary fees-base custom).In order to pay the increasing expenditure,local government had to use the way of extra leving.As a result,it became an usual way that superior officers,soldiers undertaking the grain transport and local elites were involved in the benefit distribution of LOU GUI.Officials in local governments had tried to avoid changing the pattern of interests,so most officials acquiesced in the exsistence of LOU GUI.General speaking,the cost of collecting grain tribute tax and LOU GUI stayed the same in a long time.But when government needed to rise the tax,they always referred to the precedent.Due to the variety of expenditures were sustained by LOU GUI,so it wasn’t to be seen as net income for county magistrates.There were different conditions in different times and places that the officals in local governments who is to made money from collecting grain trubite tax.The local government finance was relied on LOU GUI which was been distributed by interest groups,this phenomenon showed the syndicated corruption of Qing government.Rulers were unwilling to get a bad name on tax incerasing or to reform the financial system led to this serious consequence.