略论明代武当山香税的征收与管理

明代的香税以泰山和武当山的数量和影响为最。武当山香税的征收始于明孝宗弘治六年（1493年），是明代最早征收香税之地，由湖广布政司和提督太监委派的官员即均州千户所千户和太和宫提点负责。打着维修庙宇的旗号而征收的香税，在嘉靖以后还用于赈济灾荒，抵宗藩、官兵俸粮之不足等事项，正是明代中后期国家政治腐败、财政危机、加派风行的必然结果。

Collecting and Running on the Incence Tax of Wu - tang Shah in Ming Time

The collection of incence tax of Wu - tang Shan began 1493. It was the earliest place of expropriating incence tax . The incence tax wax was imposited by the officeholders accreditated by Hu Guang Bu Zheng Shi and Ti Du eunuch . The aim of collecting incence tax was maintaining temples. The incence tax also used for relieving the people in disater, remedying salary, and etc since 1522. It was the necessity result of polity corruption , finance conjuncture and adding vogue in meta - anaphase of Ming Time.