[Articles] On the Collection of the Agricultural Field Taxes in the Qin Dynasty: A Reexamination of the Liye Qin Bamboo slip (8) 1519

This paper aims to read the Liye Qin Bamboo slip (8) 1519 accurately, makes a detailed examination on the three issues directly related to its interpretation. The three issues are as follows; (1) Despite the fact that the amount of agricultural field taxes paid by each household should vary according to the amount of its harvest, why was the average amount owed per household calculated by dividing the total amount of taxes collected in Qianling prefecture by the total number of households? (2) In math textbooks, the ratio between the area of cultivated field and the taxable area within it (Shuitian 稅田) is 10 : 1 or even 12 : 1, but why is the ratio in (8) 1519 not constant and varied in each village? (3) Why is an even larger area of cultivated field, which does not correspond to the total area of cultivated field belonging to the villages, listed as “total area of cultivated field (fantian 凡田)”? Regarding (1), I concluded that the average amount per household was calculated not as the amount actually paid, but as a measure to evaluate the work performance of the officials. As for (2), it is thought that some adjustment was made to the cultivated area for various reasons when the taxable area was actually calculated, and the size of it was finally determined. For example, it could be assumed that the area of cultivated field that could no longer be harvested due to the disaster was deducted from the original cultivated field area, and that 1/10 of the remaining area was designated as taxable field. As for (3), I pointed out the possibility that there were various types of cultivated field owned by those who did not belong to the village, such as merchants, craftsmen, and barbarians who were not part of the general population. Finally, as an issue arising from the discussion in this paper, I also summarized the annual schedule for the collection of agricultural field taxes, and attempted to relate (8) 1519 to the overall collection process.