18세기 중엽 전라도 臨陂縣의 부세운영과 縣令 趙祉命의 시책 (Taxation management of Impi-hyun, Jeolla-do(全羅道 臨陂縣) and policies of Hyunryeong Cho Ji Myung(縣令 趙祉命) in the middle stage of the 18th century)

서지정보

· 발행기관 : 한국사연구회
· 수록지 정보 : 한국사연구 / 184호 / 243 ~ 278페이지
· 저자명 : 문광균

초록

본 논문은 18세기 지방차원에서 추진된 수많은 경제정책 중 조야를 막론하고 긍정적 평가를 받았던 臨陂縣令 趙祉命의 시책 중 田政, 度量衡-斛子, 雜役 등 크게 세 부문으로 정리하여 살펴본 글이다. 18세기 중엽 전라도 임피현에 부임한 조지명은 경자양전 이후 수세실결로 산입되어 있는 진황지를 삭감하는 읍양전을 단행하였고, 용적량이 큰 법성창 곡자를 전라도의 균일한 곡자로 삼으려는 중앙정부안에 반대하여 세곡운송에 소요되는 잡비 부담을 완화하려고 하였다. 또한 雇馬廳의 쇄신을 통해 방만하게 운영되던 잡역을 정리하였다. 영조와 홍봉한은 이러한 그의 업적을 인정하여 무주부사로 승서시켰다.
조지명이 추진한 시책의 단면을 살펴보면 그의 지방통치, 특히 부세행정에 있어서 요체는 백성의 부담을 줄이고, 편하게 해주는 ‘安民’, ‘便民’이었다. 이는 조선왕조가 재정이념으로 설정한 損上益下와 부합하는 정사였다. 비록 읍양전으로 인해 국가재정의 일부가 축소되고, 복잡다단하게 고마청이 운영되며, 場稅와 水稅 등의 새로운 지방단위의 세목을 창출되었다고 하더라도, 18세기 중엽 이후 지방재정이 어려워지던 상황을 고려한다면 지방단위에서 추진한 그의 부세운영책은 유의미한 의미를 가진다고 할 수 있다.

영어초록

Governor(牧民官) of Joseon Dynasty was in charge of administration, military works, legal works, taxation, finance, etc. of counties and prefectures. Governor was a manager dispatched by royal order and has duty to fulfuill policies of central government. On the other hand, they must support people’s lives for governmental policies as Governor. In the period, people took foods as the sky, so economic policies such as taxation, finance, etc. among Governor’s works were very important. Especially, Daedog-law was ceased and Gyunyuk-law started to fulfill in the 18th century, so finance of counties and prefectures was greatly vibrated. In this situation, Governor of each counties and prefectures started to promote regional economic policies in individual way. This thesis arranges and examines three great parts such as Jeonjeong(田政), weights and measures-gokja(度量衡-斛子), miscellaneous service(雜役) among policies of Impihyunryung Cho Jimyung(臨陂縣令 趙祉命) that received positive evaluation among lots of economic policies promoted by regions in the 18th century. There are several economic policies fulfilled regionally by suryeong, but they thought that taxation is closely related to people’s lives and Jeonjeong, gokja, andmiscellaneous service that are directly related.
This thesis can be arranges as follows. Cho Jimyung that was appointed to Impi-hyun, Jeolla-do in the middle stage of the 18th century fulfilled eupyangjeon that reduces wasteland inserted as tax-walking land after Gyungjayangun and unified gokja intends to take Beopsungchang gokja of large quantity as even gokja of Jeolla-do. His achievements can be relief of sundry expenses through reduction of the quantity, arrangement of miscellaneous service that was managed negligently through abolishment of Gomacheong(雇馬廳), etc. when in impihyunryung. If examining the one side of policies promoted by him, the main bodies of his regional ruling and taxation administration were ‘Anmin(安民)’ and ‘Pyunmin(便民)’ that reduced burden of people and let them convenient. It was in accordance with sonsangikha(損上益下) set by Joseon Dynasty as establishing principle. As result, he was promoted to Mujubusa in the 42th year(1766) of Youngjo. In this sense, policies of Cho Ji Myung is significant in the situation of the 18th century.

참고자료

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