From"Property Right Unit"to"Tax Unit":Explanation of Hu Ming Contained in the Tongzhi Lanxi Yulin Tuce
The Hu Ming contained in the Tongzhi Lanxi Yulin Tuce can be classified into nine cate-gories according to the way they are expressed in the register,Ren Hu,Si Hu,Zu Hu,Dian Hu,Hui Hu,Miao Hu,Shang Hu,Guan Hu,and Ke Hu.The Hu Ming can divide into two columns of"Ye Ming"and"Ye Hu"in the Yulin Tuce.Among them,the Ye Hu expresses the"property right unit",ac-cording to the logic of"who's land who pay tax",its connotation refers to the"nominal taxpayers";Ye Ming is a complementary and description of the Ye Hu,its connotation is the actual owner of the land or the actual bearer of the tax grain,i.e."the real name of the owner".In Lanxi,whether customar-ily or institutionally,the owner of the tiandi(dapi)is the taxpayers,but in reality,as long as a Hu owns a certain level of the right to land,it may become the actual taxpayers,so under the column of"Ye Ming"or next to it,in the form of annotations,various types of operators,various types of share-croppers and so on may be registered to express that these people or units are the actual bearer of the tax grain.
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