Textual Research on the Dramatic Increase of Land Acreage in Huizhou After the Land Registration of Southern Song
The record in Xin'an Zhi of land in Huizhou after Southern Song's land registration does not match the local economic situation or the later local chronicles.The acreage of land is high because a large number of mountains and forests bearing tax burdens are not subdivided,namely,being classified as farmland,while a large number of mountains and forests paying taxes,recorded in local chronicles of various places adjacent to the boundary of Southern Song,provides supporting evidence.In the Tang and Song dynasties,the taxation of mountains and forests experienced the institutional change from the taxation of mountains and lakes in the Tang dynasty to general taxation of mountains and forests in the Southern Song Dynasty.By the Ming and Qing dynasties,the taxation of mountains and forests was further refined.The refined management of mountains and forests for taxation in the Southern Song Dynasty became the historical trend of economic management in the later period of ancient Chinese society,which reflects the epochal characteristics of the adjustment of land form and management,the change of taxation system,and the economic development of the southern mountainous areas in this period.
Southern Song DynastyHuizhouXin'an ZhiLand RegistrationLand AcreageTaxation of Mountains and Forests