During the Reign of Emperor Daoguang and Xianfeng,the official selling system of the Qing government,comprising separate categories of donations(Juanna)and contributions(Juanshu),underwent a transformation.The system merged,with contributions operating under the rules of donations.During the First Opium War,the expenditure on river projects and military affairs was massive,the Ministry of Revenue's balance was decreasing,and it was no longer able to deal with the country's finances well.Consequently,the central government delegated contribution implementation to local authorities,allowing provinces to manage these contributions according to donation regulations.Post-war,the contribution procedures were more convenient,coupled with lower costs and enhanced rewards,provinces frequently initiated contributions,thereby expanding their financial autonomy.The Taiping Heavenly Kingdom Movement further facilitated this trend,as provinces could implement both temporary(Dajuan)and regular(Changjuan)donations under the name of contributions.The Ministry of Revenue even established a contribution copper bureau to compete with local governments for financial resources,solidifying contributions as the predominant form of official selling.Local governments capitalized on this trend by establishing contribution bureaus on their own and imposing various supplementary taxes and levies.This downward transfer of financial power intensified during the late Qing period,imposing a heavier burden on the populace and facilitating corruption among officials obtaining their positions from contributions.
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