The Land Tax in China

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Clvii, ff. 3-4.
9 8 THE LAND TAX IN CHINA [366 probably each family was subject to furnish only one or more taxable heads according to the amount of land owned. 1 The tax remained in force until the fifty-first year of the reign of Kang-chi (171 3) when an imperial decree declar- ing that the number of taxable heads for the empire, as shown in the census of the last year, shall be fixed and im- mutable for all times. " In reading over the returns on population, " says that emperor in his decree
..., " we see that our governors have not reported all the increases of people in the Empire. As our Empire has been enjoying peace and prosperity for a long time, such increases must have been very considerable. But it would be unjust for us to increase our tax in proportion to the increases of people, for our land from which the people obtain their income is a fixture and does not increase with the increase of population. Let it therefore be decreed that the number of heads liable to the poll tax, as shown in the last census, shall not be in- creased nor decreased in the future, and that people born after this day shall be exempted from the tax.

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