淸代 衿棍의 包漕와 告漕 (Tax farming and tax litigating by the lower gentry in Qing Dynasty)

서지정보

· 발행기관 : 동양사학회
· 수록지 정보 : 동양사학연구 / 150호 / 299 ~ 338페이지
· 저자명 : 박영철

초록

The causes of tax abuses rising as serious social problem from middle Qianlong era consist of the illegal tribute grain surtaxing by local magistrates and the other illegal tax farming by local gentry. Originally these two causes were in a complementary relation but by the change of the echo-social environment this relation began to break so that social unrests like tax suing including capital appeal or the refusal to pay tribute grain culminating rebellion has risen up in Jiaqing-Daoguang era.
Tax abuses in Qing dynasty is supposed to occur in the ring structure of Bureaucracy-Gentry-People. The people as the weakest ring in this structure could not but help depending on the gentry or going to the mountain, thus tax farming cannot be seen as a simple one-sided action for the people, while the capital appeal cannot be appreciated as a good way to resolve the problem of illegal surtaxing by the bureaucrats. The imbedded institutional defects in the system of capital appeal do not seem to make the rate of success in the capital appeal high.
The movement of the tax suing or the refusal to pay tribute grain by the lower gentry, which is superficially seen as movement for the cause of justice for the people, seems to have double-sidedness due to its position in the ring structure of Bureaucracy-Gentry-People. Because the ring structure of B-G-P is constructed on the base of Big Tax Household-Small Tax Household relation, the reformation of tax abuse with the theory of Gentry-People Equalizing by Feng Guifen could not have performed well without considering the gentry’s will. Likewise the legal act in the society of the ring structure of Bureaucracy-Gentry-People could not be considered as same as in the ‘litigious society’, which is proved by the fact that in China there never existed a lawyer as lawful before the modern era.
In this respect the rise of independent institution of tax farming(急公堂) for the people by their own in 1821 and the new interpretation by the protesting lower gentry of the strong law which has made the lawyers in China unlawful so many years are worthy of notice.

영어초록

The causes of tax abuses rising as serious social problem from middle Qianlong era consist of the illegal tribute grain surtaxing by local magistrates and the other illegal tax farming by local gentry. Originally these two causes were in a complementary relation but by the change of the echo-social environment this relation began to break so that social unrests like tax suing including capital appeal or the refusal to pay tribute grain culminating rebellion has risen up in Jiaqing-Daoguang era.
Tax abuses in Qing dynasty is supposed to occur in the ring structure of Bureaucracy-Gentry-People. The people as the weakest ring in this structure could not but help depending on the gentry or going to the mountain, thus tax farming cannot be seen as a simple one-sided action for the people, while the capital appeal cannot be appreciated as a good way to resolve the problem of illegal surtaxing by the bureaucrats. The imbedded institutional defects in the system of capital appeal do not seem to make the rate of success in the capital appeal high.
The movement of the tax suing or the refusal to pay tribute grain by the lower gentry, which is superficially seen as movement for the cause of justice for the people, seems to have double-sidedness due to its position in the ring structure of Bureaucracy-Gentry-People. Because the ring structure of B-G-P is constructed on the base of Big Tax Household-Small Tax Household relation, the reformation of tax abuse with the theory of Gentry-People Equalizing by Feng Guifen could not have performed well without considering the gentry’s will. Likewise the legal act in the society of the ring structure of Bureaucracy-Gentry-People could not be considered as same as in the ‘litigious society’, which is proved by the fact that in China there never existed a lawyer as lawful before the modern era.
In this respect the rise of independent institution of tax farming(急公堂) for the people by their own in 1821 and the new interpretation by the protesting lower gentry of the strong law which has made the lawyers in China unlawful so many years are worthy of notice.

참고자료

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