摘要
第二次鸦片战争期间,瑞麟、僧格林沁等人主导重建天津防务,并以盐斤复价、天津厘捐作为新增兵勇军饷和巡船经费.战后,为应对内外军事威胁,三口通商大臣崇厚等人在天津选练洋枪队,修复大沽炮台.该项兵勇军饷和巡船经费奏准保留,并逐渐扩大经费的来源和规模,形成了以盐斤复价、津海关六成洋税、洋药厘捐、天津厘捐和东海关协饷项为主要名目的天津海防经费.天津海防经费经历了从临时经费向常设经费的演变,成为三口通商大臣练兵设防的经费来源,显示出清政府开始正式设立海防专项经费.
Abstract
During the Second Opium War,Ruilin,Senggelinqin and other officials were in charge of the reconstruction of Tianjin's de-fense,and used salt tax as additional military supplies and patrol expenses,as well as Tianjin's donations.After the war,to fight against domestic and foreign military threats,Minister Chong Hou,who managed the three ports,recruited soldiers and selected weapons in Tianjin,established a foreign gun army,and repaired the Dagu Battery.The military and patrol expenses for this item have been re-served,and the sources and scale of the funds have gradually expanded,forming a Tianjin coastal defense fund mainly consisting of salt taxes,Tianjin Customs foreign taxes,opium taxes,Tianjin taxes,and East Customs cooperative payments.The coastal defense funds in Tianjin have undergone an evolution from temporary funds to permanent funds,becoming the source of funds for military training and de-fense by the three trade ministers,indicating that the Qing government began to formally establish special funds for coastal defense.
维普
万方数据