摘要
在清中叶以降的江南地区,保甲系统下的地保逐渐介入钱粮催征事务,这一过程与赋役改革密切相关.江南里甲派役体系演变为"总甲""夫束""义图"等不同形态,里甲的催科之责转移到地保身上.地保承接明代里甲役功能,成为钱粮催征的担纲者之一,还参与晚清租栈组织收租行动.制度规定地保只需协催钱粮,但实际上他们是捆垫包揽的关键群体,在赋税登记、传催、稽欠与追比等具体环节都有可能发挥作用.厘清地保与钱粮催征之间的关系,有助于重新定位地保的存在形态,也为思考基层治理的变迁提供了线索.
Abstract
The present paper,discussing in detail the role dibao(the head of li in the li-jia system)played in tax collection at the grassroots,argues that dibao,an extension of their counterparts of Ming,actually played multiple roles in affairs in relation to tax collection and the reexamination of the relation between dibao and tax collection might shed new light on the changes of grassroots government.
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