The System of Taxation in China in the Tsing Dynasty 1644 1911

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O6+) • • • • (. I5)-(27+) • • • • (. 07). (2. 2+) ■ • • • (. 2i)-(7. I+) (. O8)-(. 9i+) {. I4)-(io. 7205+) • a • • (. Oi09)-(2. 47+) « • ■ • (. Oo3)-(i9+) • • • • (. Ooo6)-{29. I4o8+) • • • • (. 0209)-(i4. 69+) • • • • (. Oi)-(io. I6+) • • . • (i. 47)-(i9. 26+) Included in rice.
(. O3)-(8. Ii-f) • • . A (. 65)-(2. 29+) (3. 7^(5-35+) ....
(i. 94)-(i5+) ....
(. 5001) -(45+) 1. 0 Wheat.
sine (. Ooi)-(. 43+) (. 05). (. 08+) (. 0002)-(. 03+) 1 In Ki-rin the required rice may be paid in silver, the e
...xchange rate being 100 sine rice = i tael silver.
2 In Kiang-su, An-hwei, Kiang-si and Che-kiang, there are two sorts of the People's Land, — the low land, called ' Tien ' (field) and the high land, called 'Tf (ground) — paying different rates of tax. The figures in the table indicate the rates on each mou of low land. The rates on each mou of high land are as follows : Kiang-su . 009- . 3303 tael silver, . 73-41. 6g sine rice and bean, .


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