After the establishment of the Qing Dynasty,the government adopted the method of recruitment to replace the practice of distributing post corvee to common people since the Ming Dynasty by reforming the post station finance.However,due to the shortage of funds,compulsory apportionment still persisted despite repeated bans.In the late Qing Dynasty,as large-scale wars led to busy corvee,county governments im-posed additional post station corvee on the common people,which brought about structural changes in the post station finance.Taking Henan Province as an example,under the cooperation between officials and lo-cal gentry,the county organized informal institutions represented by the Chema Bureaui(车马局,an institu-tion in charge of vehicles and horses)to systematically manage the apportionment and use of additional post station corvee within its territory,thus establishing an additional fiscal system outside the national system.The emergence and development of the additional post station fiscal system was the result of the transforma-tion of the county post station finance in the middle and late Qing Dynasty.It significantly enhanced the abil-ity of the Grand Unification State to extract resources from the grassroots level and laid the foundation for the formation of modern county local finance.
Qing Dynastycountyfinancial system of postChema Bureau(车马局)
维普
万方数据
