Checking and Auditing Techniques in the Compilation of County Yellow Registers through the Late Ming and Early Qing Dynasties——A Study Focusing on the Suian Yellow Registers
The yellow register,huangce,was the basic tool for household registration and tax-covee requisition in the Ming dynasty.In order to ensure the quality of yellow registers,the Ming court devised a series of verification institutions,which could be divided into three types of check-audits,namely the central major check(dacha),the provincial and prefecture inspection and the county check.Among them,the check at the county level was the most fundamental.From the surviving yellow registers of Suian County in the mid and late Ming dynasty,it can be found that the county check included not only inter-checks between different taxation books,but also cross-checking between different lijia household clerks.The checking methods developed in the late Ming period continued to be utilized in the Qing dynasty,and became the basic means of yellow registers and relevant official taxation books inspection.The inheritance and evolution of the Suian County yellow registers checking techniques during the Ming and Qing dynasties reflects a complex relationship of mutual support and constraints around the compilation of theyellow registers.
Yellow RegistersCounty ChecksSuian CountyLate Ming and Early Qing Dynasties
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