Book contents
- Frontmatter
- Contents
- List of figures
- List of tables
- Preface by D. C. Twitchett
- Acknowledgements
- A note on weights and measures
- The Ming emperors
- Map of Ming provinces
- 1 Fiscal organization and general practices
- 2 The heritage of the sixteenth century and major fiscal problems
- 3 The land tax—(i) Tax structure
- 4 The land tax—(ii) Tax administration
- 5 The salt monopoly
- 6 Miscellaneous incomes
- 7 Financial management
- 8 Concluding observations
- List of abbreviations
- Appendixes
- Notes to the text
- Bibliography
- Glossary index
- General index
2 - The heritage of the sixteenth century and major fiscal problems
Published online by Cambridge University Press: 04 August 2010
- Frontmatter
- Contents
- List of figures
- List of tables
- Preface by D. C. Twitchett
- Acknowledgements
- A note on weights and measures
- The Ming emperors
- Map of Ming provinces
- 1 Fiscal organization and general practices
- 2 The heritage of the sixteenth century and major fiscal problems
- 3 The land tax—(i) Tax structure
- 4 The land tax—(ii) Tax administration
- 5 The salt monopoly
- 6 Miscellaneous incomes
- 7 Financial management
- 8 Concluding observations
- List of abbreviations
- Appendixes
- Notes to the text
- Bibliography
- Glossary index
- General index
Summary
The origins of the problems treated in this chapter can for the most part be traced to the founding of the dynasty. When Hung-wu proclaimed himself emperor in 1368 he enjoyed freedom of action that few dynastic founders in Chinese history could ever have dreamed of. He had overthrown a hated and much discredited alien rule and he was not obliged to observe any existing statute or even customary practice unless it served his purpose. The country, exhausted by civil strife, was ready to accept deliverance by any form of law and order. In organizing his empire one of Hung-wu's major concerns was the preservation of his own power. His bureaucrats were expected to carry out the wishes of the crown, not to exercise their own initiative. Local officials were not even permitted to enter the rural areas. Villages were organized into self-governing units, with ‘virtuous elders’ assuming the responsibility of disciplining the populace in each local community. In fiscal administration, priority was given to accounting control rather than to field operations. The emperor's frugality was such that both the government budget and administrative overhead were reduced to a minimum. Since the supply procedure laid stress on lateral transactions at the lower level, there was no need to build up the logistical capacity of the middle echelon.
This approach eschewed the possibility of deriving administrative efficiency from basically sound organization and depended rather on incessant regulation and supervision by the sovereign himself.
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- Publisher: Cambridge University PressPrint publication year: 1975