An Analysis of the Surcharges of Major Works on the Yellow River Conservancy of Henan Province in the Qing Dynasty
When the official budget for the Yellow River conservancy did not cover the actual expenditures,the surcharge emerged.In the middle and late period of Emperor Qianlong's reign,the local government of Henan changed the practice of local people preparing and collecting construction materials required for the Yellow River conservancy to a business of the government.The surcharges were about three times as much as the statutory prices.They were borrowed from exchequer in advance,and then paid back by counties in Henan province.The more than 70％levy of the surcharges in the Jiaqing and Daoguang periods were an additional heavy burden on the people of the Henan province.The exemption rate of the Qianlong and Xianfen periods accounted for nearly 60％of the total surcharges.No matter it was remitted graciously by Emperor Qianlong,or helplessly abandoned by Emperor Xianfeng,the Qing court covered the most part of the surcharges.The surcharges of the major works of the Yellow River conservancy were a leaky way of the state funds.
Qing DynastySurcharges of Major WorksHenan Province
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