Successive governments in our country have implemented a tax system for land, either levying coins or levying goods, depending on demand. Paying taxes on real grain means that the state collects the natural fruits produced by the people on the land. Later, it was changed to currency for the convenience of expropriation. In the middle of the Spring and Autumn Period, the land was private property and was the territory of the feudal vassals, so the land tax levied on grain was levied on the subjects, and the "initial tax mu" in the fifteenth year of Lu Xuangong (594 BC) was the beginning of the land tax. In the Qin, Han, Wei, Jin, and Southern and Northern Dynasties, Tian Fu was called tian rent, Hou Guan Tian was called rent, private land was called tax, and Tang (618-907 AD) had both field rent and land tax. After the implementation of the "two tax laws", the land rent and the household tax were adjusted. The land tax, combined with various appends, is collected three times in summer and autumn, and the amount of the endowment is increased, and the taxes of the official land and the civil field are called endowments, and the mention of field endowments begins here. In the Yuan Dynasty (12061368 AD), the land and Ding levyed rice millet, called tax grain. In the Ming Dynasty (1368-1644 AD), the emphasis of the official field and the mintian levy was different. In the Ming Dynasty, the "one-whip method" was implemented, and the servitude and tribute were gradually folded into silver and silver and incorporated into the field endowment. Since the Yongzheng period (1723 AD), the land and factory have been unified, and the field has become the state financial revenue, and after the Xinhai Revolution (1911 AD), the grain, lu class and various official rental classes have been officially called field endowment.
In the twenty-fourth year of Ming Hongwu (1392 AD), Fangxian Tianfu collected tribute and unified. Land tax is levied on local specialties. In the twelfth year of Ming Chenghua (1477 AD), Fang County belonged to Yunyang Province, and Tian Fu continued to use it. From the thirty-eighth year of the Tenth Kangxi Dynasty to the thirty-sixth year of Qianlong, the field endowment was levied according to 3620 people in 666 households every year, 353 hectares of arable land, and 3401 stones were levied annually. In addition, there are only seven live pheasants, 100 deer skins, 70 wild cat otter skins, and 10,000 feathers. Two thousand and seven hundred and fifty texts of the various colors are held. The original amount of silver was 2539 taels
At the end of the Qing Dynasty, the field was requisitioned by the "household grain house" (land book, the person who managed the book). The grain household stewards are hereditary, and the five people who manage the grain houses in Shifang County are called "five general households", who are in charge of the five townships in the east, west, south, south, and north. Each collects it at home or sends people to the countryside. The grain household steward is also known as the household teacher. The five total households are:
Lei Fucheng, a native of Quanshuiwan, guan Xixiang Land Register. Lin Xiangsheng, a native of Beiguan, manages the land book of Beixiang. Yuan Zhenghai, a native of Shuncheng Street, manages the land register of Nanxiang. Lu Xueshi, (no examination), Guan Dongxiang Land Register.
At the beginning of the Republic of China, the expropriation of field endowments followed the system of grain house expropriation at the end of the Qing Dynasty. The land steward is requisitioned and unpacked. In the 23rd year of the Republic of China (1934 AD), there were more than 40 grain houses in charge of the book, each of which collected it at home, or sent people to the countryside to collect it, and did not set up a cabinet in the county government to collect grain. The government did not have a silver grain bottom book, nor did it comply with the original volume, so because of the order to sort out, the county government set up a field endowment sorting committee to sort out the field endowment, and the field endowment was collected and returned to the county government. Shi Tianfu was mainly based on the levy of coins, and the expropriation of land and acres of land lasted for seven years. In the 29th year of the Republic of China (1940 AD), the field endowment was changed from levy to expropriation. During the War of Resistance Against Japanese Aggression, the government implemented the grain control system, and in order to achieve its purpose of "enough soldiers and enough food", all other needs of the province were paid for from the expropriation of land endowments.
Land and mu donation: In the thirteenth year of the Republic of China (19344 AD), the land endowment was levied according to the land area, and each stone field was taxed by one dime, and the land mu was donated to five corners. Tuzhengshi: Since November of the 29th year of the Republic of China (193 AD), the collection of land grants has been changed to the collection of in-kind goods, which is still a kind of state tax, that is, according to the amount of tax on the land value, the levy of rice or wheat city bucket five cities per yuan has been raised to three city buckets, or several catties of cotton, and the collection method is as follows:
With the levy: levy a stone in kind, after purchasing a stone in kind, it is changed to a public purchase of surplus grain according to the amount of harvest, in addition to the grain left by the peasant households themselves, the remaining grain is the object of requisition.
Jigu: Mingdan Prepared for the Famine to purchase grain from farmers, and levied four cities per mu according to the land endowment or 5 percent according to the total amount of expropriation.
Requisition: In the 33rd year of the Republic of China (1944 AD), the increase of six levy loans was a measure to raise and replenish the public grain of the army. In addition to requisitioning, requisitioning, public grain, and accumulating grain, temporary allotment, procurement, etc., are cleverly set up in name only, and the apportionment is distributed. In May of the 37th year of the Republic of China (1948 AD), the Hubei Provincial Government made a policy solicitation to order 43 counties, including Macheng and Fangxian, to rush to buy grain. In May of the 38th year (1949 AD), the government militia group forcibly purchased grain in the area of Gantang Township.
The levy criteria vary from year to year. Taking the thirty-sixth year of the Republic of China as an example, according to the total amount of the thirty-six annual field taxation mu donation and the thirty-year political and religious donation, each yuan levy is levied in the second city of Douliu City, the levy of one city is promoted, the city of Douer is promoted, the city of public grain is levied, and the city of Jigu is raised. A total of five cities per yuan dou four city liters.