When Zhang Wu of Zhu Mao proclaimed himself King of Wu (A.D. 1367), he promulgated a salt law, imposed a tax system, and made merchants sell at a tax rate of one twentieth, and obtained salt tax to pay for the army. Soon, the tax revenue doubled, and after listening to Shen Hu's suggestion, the tax rate resumed. After Jianming, the monopoly system was implemented.
(A) salt production and marketing system
Salt-making system in Ming dynasty: salt-making households are called kitchen households, and salt cubes are called by households; Production quotas of salt is also called salt or class according to D; The remaining salt outside the main category is called residual salt. In the early Ming Dynasty, in order to encourage the production of salt, we paid attention to the kitchen households and set aside grassland for firewood collection. Cultivated land can be reclaimed by many kitchen households, and kitchen households don't have to do chores. In the future, the saltworks will set up a general urging officer to be responsible for the salt shift and supervise the production. Officials are always urged to peel off stoves, which leads to salt shortage. When the British Sect was orthodox (A.D. 1436- 1449), kitchen households did not always urge officials to exploit and fled, leaving more than 600,000 yuan in salt classes in Songjiang alone, which greatly reduced the salt production.
The salt produced by kitchen households, including normal salt and residual salt, is handed over to the government and is called salt; After the chef took the salt class, the government gave the workers one meter: for every 400 Jin of salt, one stone was used to support the workers one meter; Every 200 Jin of residual salt, one stone per meter. In the seventeenth year of Hongwu (A.D. 1384), paper money was converted into paper money, but the price of paper money varied from place to place. Huai and Zhejiang each cited 500 articles, Hejian, Guangdong, Shandong, Fujian and Sichuan each cited two articles.
Salt merchants pay money or kind to the state, and the government will issue a certificate ticket, and then use the certificate to support salt merchants on the spot. Every 400 kilograms of flood is called a big lead; After that, he changed a small introduction, and each introduction was either 100 kg or 200 kg.
After the reign of Emperor Yongle, salt producers had to wait in the saltworks to support the production of salt, and the number of salt merchants gradually decreased. In the fifth year of British orthodoxy (A.D. 1440), the system of regular inventory and storage was implemented in Huaibei, Zhejiang and Luchang saltworks. The so-called regular shares, that is, according to normal procedures, rely on the share of salt. Constant share price is cheap, but you need to queue up in turn and wait for salt; The so-called accumulation, that is, salt is prepared in advance, stored in the official, and when the border defense is in urgent need of grain storage, merchants are allowed to transport grain to the border, and salt is introduced to support. This kind of salt is more expensive, but you don't have to wait. You can support it as soon as people arrive. At the beginning of the system of fixed shares and fixed deposits, eight tenths of the amount of salt collected each year was used as fixed shares and two tenths were deposited. Salt merchants are suffering from waiting at the scene and buying more stocks, so they have changed the ratio of conventional stocks to stocks many times.
After Wuzong, the salt method became worse and worse, and the profit of salt decreased day by day. In the thirty-sixth year of Wanli (AD 1557), Yuan Shizhen put forward the "iron and steel law", that is, Huaibei saltworks were arranged in order into ten categories, one for sale and nine for sale, and the sales were completed within ten years. And set up an outline book, where salt merchants are led, where they are registered. Famous people in the outline book can go to the salt field of Benxi Iron and Steel Company to get salt, while unnamed people in the outline book are not allowed to join, so salt merchants become experts specializing in a certain salt benefit. That's when the salt merchant system began.
(2) Salt monopoly system
In Ming Dynasty, salt monopoly was mainly implemented by the people, the government and the on-site monopoly. There are three kinds of monopoly systems, namely, open method, salt calculation method and commercial monopoly method.
1? Open France. The so-called method of China's opening to the French is to recruit businessmen to transport grain to the border, and the government gives salt, which is the so-called nano-salt method. This law originated from the compromise law in Song Dynasty and the salt law in Yuan Dynasty. The purpose of implementing this law is to enrich the grain reserves in the border areas. In June of the third year of Hongwu (AD 1370), Shanxi Province transported the grain stored in Datong from Lingxian County, Shandong Province to Taiheling, Shanxi Province. The journey is long and the cost is huge. It is suggested that soldiers transport rice stones in Datong warehouse and rice stones in Taiyuan warehouse, and make a brief introduction to Huaiyan. Zhu Yuanzhang began to open the law from his proposal, and since then all provinces and sides have followed suit. However, the ratio of nanometer to medium salt varies from place to place and generally depends on the distance underground. After the opening of the Sino-French land port, the country has saved a lot of transshipment costs, and the border grain has also been guaranteed. History says that "if there is a salt law, it is not good at opening China." Because of the remarkable effect of China's opening to France, not only the grain millet, but also the materials urgently needed by the country made businessmen accept salt, which resulted in many new systems, such as Nama salt, banknote salt, money salt, Naboo salt and so on. In short, what the country needs is opened, and salt becomes the medium for the country to trade with businessmen anytime and anywhere. In short, the country will open whatever it needs, and salt will become the medium for the country to trade with businessmen anytime and anywhere.
2? Oral salt method. At the same time, the system of calculating the amount of oral salt was implemented. In the third year of Hongwu, the people were ordered to transport rice for military food in Kaifeng, Henan Province, and the government gave salt to make up the price. Each household gives a pound of salt to the big mouth and half to the small mouth; The quantity of rice transported is determined by geographical distance.
On the basis of oral salt counting, the "household salt payment method" is deduced. In the twenty-fourth year of Hongwu (A.D. 139 1), it was ordered that the cooking households in Taizhou, Yangzhou Prefecture, support official salt and collect banknotes according to the rules of temperature, Taiwan and Chu. In other words, salt should be nanometer, and paper money should be folded in Taizhou, the capital of Zhou Na. According to the rules of Wenzhou, Taiwan Province and Chu, official salt should be converted into paper money. That is, salt should be nano-sized, and banknotes should be absorbed.
3? Commercial monopoly. Commercial monopoly refers to the direct trading between professional salt households and kitchen households. In the forty-five years of Wanli (A.D. 16 17), on the basis of Yuan Shizhen's "Outline Law", the government adopted the method of "folding and storing salt", that is, the government no longer collected salt from the kitchen households, but let the kitchen households collect silver according to the introduction, and the merchants directly bought salt from the kitchen households without going through the official. This monopoly system is a commercial monopoly. Since then, the state has given all the rights of collecting, transporting and selling salt to businessmen, which is a major change in the salt production and marketing system.
In addition to the above three salt systems, some areas have also implemented the salt coupon law. In the 16th year of Jiajing (A.D. 1537), officials and businessmen in remote places in Zhejiang could not reach them, so indigenous businessmen were required to take silver tickets to take salt from remote places for sale, and they received eight points for every 100 Jin of salt. This system is different from the official monopoly, and it infringes on the formal class.
(C) the disadvantages of salt
The salt course system in the early Ming Dynasty was relatively stable. Since Wu Zongzheng's virtue, the official administration has become increasingly corrupt and the salt law has gradually become chaotic. The main reason why the salt law was destroyed was bribery of officials. During physical exercise, lucky people began to carry good salt in the name of residual salt (that is, salt left over from years of accumulation and internal rain erosion). Quanxing buys first-class good salt at a low price, interferes with the salt class and confuses the salt law. Later, there were names such as zero salt (that is, the salt left over from the opening of the warehouse) and salt (the residual salt sold by the kitchen households, the residual salt after weighing, and the residual salt confiscated during the batch inspection, piled up in the batch inspection), all of which were means for officials to search for salt benefits. In addition, there are many disadvantages in the government's handling, such as the failure to open the middle school on time, which leads to the skyrocketing price of rice, the ten-fold increase in salt price, and the cost of kitchen workers is less than one-tenth of the salt price, which leads to the prevalence of illegal salt. This has destroyed the salt law.
Second, tea tax and tea monopoly
The tea ceremony system in Ming Dynasty originated before Zhu Yuanzhang's Jianming. In A.D. 1366, Zhu Yuanzhang ordered businessmen to buy tea in tea-producing areas, which was introduced by Qian Qing. For every/kloc-0.00 kg of tea, he lost 200 articles. If it's not enough, it's called abnormal zero and it's posted. It will be fixed in the future. Every time I bring tea, I will lose thousands of pieces and sell 100 Jin of tea. A loss of 600 pieces of tea can sell 60 kilograms of tea; Later, it was changed to ensure that every banknote was paid consistently, and 100 Jin of tea could be sold by quotation. After Jianming, the system of official tea and commercial tea was decided.
(a) the so-called official tea, that is, the official collection of tea producers in kind (tea). Hong stipulated: "Both bud tea and leaf tea should be directly tested, and tea can be sold everywhere." In the fourth year of Hongwu, it was stipulated that the tea tree in Hanzhong County, Shaanxi Province was one of ten. There is no tea garden, the sergeant chooses, and there are eight out of ten. The tea you have learned is easy to make a horse. Sometimes, tea leaves change color, but this is rare.
To exchange tea for horses is to implement the law of tea and horses. Tea-horse method began in Tang Dynasty. In the Ming Dynasty, Tea and Horse Department was established in Hezhou, Qin Zhou, Zhou Tao, Gansu, Yanzhou and other places, and Tea and Horse Department traded tea for horses from minority businessmen to help the border administration. The proportion of exchanging tea for horses varies from place to place. Generally, there are places in Tea and Horse Department, where 40 kg of first-class horses are easy to tea, 30 kg of middle-class horses are easy to tea, and 20 kg of lower-class horses are easy to tea.
The significance of implementing the tea-horse law lies in enriching the people and reducing the corvee of raising horses by the people, so it is a good tea law.
(B) tea management system
The so-called commercial tea refers to the tea that the tea merchants pay the official in kind (or horses, rice, or cloth), get the title, and then buy it from the tea merchants. In the Ming Dynasty, all commercial teas were bound by the tea citation system, but the forms of tea citation were different due to the different time and place. For example, make tea with rice and other materials. Miyi tea is a nano-China tea method. This method was practiced in the last years of Hongwu. At that time, four tea warehouses were set up in Chengdu, Chongqing, Baoning and Bozhou, enabling businessmen to nano-China tea. In the seventh year of Hongzhi, there was a famine in Shaanxi, and the method of nano-China tea was also implemented to prepare for disaster relief. There is also a method of transporting tea to raise salt: that is, ordering merchants to transport tea to Ganzhou and Xining, but the freight is paid by Huai-Zhe salt. This law is implemented in Xuande.
(3) tribute tea
Tribute tea, that is, tea directly given by the local government to the central court. The tribute tea system began in the Song Dynasty. In the early Ming Dynasty, the number of tributes in the world was not fixed. Yixing tribute tea increased to more than 290,000 Jin when Xuande was announced. Later, it was stipulated to be 4000 kilograms.
Third, the course of mine metallurgy.
The courses of pit metallurgy in Ming Dynasty mainly include gold, silver, copper, iron, lead, mercury, cinnabar, turquoise (pigment) and so on. In the early Ming dynasty, mining was not advocated, and the policy of light pit smelting continued until Renzong. By Wanli, mining management was gradually chaotic.
In the process of gold and silver in Ming dynasty, the tax system was generally adopted, that is, the tax payable in a certain year was paid by the people. The lessons of gold and silver in the early Ming Dynasty were very light. The market tax of banks in Fujian is only 2670 Liang, and that of Zhejiang is 2800 Liang. After Yongle, the number of Yintan increased slightly, and the age of Yinban in Fujian was over 32,800. After Wanli, due to the development of commodity currency economy, the pursuit of gold and silver became more and more urgent. Therefore, in the name of opening a silver mine, people were plundered and the pit metallurgy method was abused, which became a source of disturbance to the people. So in the name of opening a silver mine, the people were plundered, and the pit smelting method was abused, which became the source of public hazards.
Iron smelting in Ming Dynasty was more developed than that in Song and Yuan Dynasties. In the last years of Hongwu, the people were allowed to mine freely, and the state took classes, and 30 points earned two points. From then on, people were forbidden to sell iron privately, such as the private salt law.
As for copper, mercury, cinnabar, turquoise and other minerals, less mining and less acceptance.
Fourth, sprinkle vinegar class.
In the early Ming Dynasty, the policy of banning alcohol was implemented, and the production of alcohol did not develop much until the later period. Because the production of wine has not yet developed, sprinkling does not occupy an important position. Moreover, the wine tax is not turned over to the central government, but stored in counties for its use, which is essentially a local tax. Generally, the amount of wine tax is calculated by wine tribute. For every ten pieces of distiller's yeast, the amount of tax notes, tooth money tax and collapsed house notes is 30 to 40, or 2% of the amount of distiller's yeast. In the Ming Dynasty, people couldn't help being jealous, and the tax was very light.
Verb (abbreviation for verb) business tax
In the early Ming Dynasty, the policy of encouraging industrial and commercial development was implemented, so the business tax system was simple. The collection agency of business tax is the local tax bureau. Although the state sets restrictions on the tax bureau, it does not seek to increase the surplus. Zhu Yuanzhang thought: "There is a fixed tax. If it can be restored, it will exploit the people and lose their official position. " For tax departments that fail to meet the quota, only verify that they are not guilty. The method of taxation varies according to the object of taxation. The value of various handicrafts sold by merchants and merchants is generally estimated, and ad valorem tax is levied. For bamboo and firewood, the implementation of pumping points; Levy a fish tax on the products of Riverside Park. The means of sign has its own color and folding color. Generally, it is paid by paper money and money. The tax rate is generally 1/30, and the tax exemption range is extremely wide. Anyone who marries a funeral sacrifice, weaves silks, farm tools and grain, pays taxes, transports his own articles by car, and takes out fish, vegetables and miscellaneous fruits in the market can be exempted from tax. Only buying and selling acres of houses and livestock should be taxed, and the contract paper should pay the cost (Hongwu stipulates that the contract paper will cost 40 articles per line). In order to simplify the business tax collection procedure, the tax department has laid off staff several times. In the thirteenth year of Hongwu, 364 tax departments with annual income less than 500 stone were laid off at one time, and their tax departments were collected by Fuzhou County. In order to prevent tax officials from invading fishing. It is stipulated to set up a store calendar (that is, a registration book) in the place where business tax is levied, and register the names, numbers and departure dates of customers for verification; At the same time, the name of the goods subject to business tax is clearly stated, and the goods that are not marked with tax exemption.
At the beginning of the Ming Dynasty, a series of measures were taken to facilitate businessmen's transactions. For example, in the early years of Hongwu, the houses of the military and civilians in Nanjing (then the capital) were all provided by the government. Because there are too many households in the city, there is no room for merchants to store their goods. Merchants all store their goods in the warehouse on board or outside the city, which is not convenient for merchants to trade, but also vulnerable to threats from the gap (brokers). So the country built houses along the Yangtze River in Nanjing, called collapsed houses, to store goods for businessmen. All the merchants who come to Nanjing stock up here. When trading, only buyers and sellers are allowed to enter the collapsed house, and dentists are not allowed to enter or leave. In the twenty-fourth year of Hongwu (A.D. 139 1), it was stipulated that 30% of the passengers and goods stored in collapsed houses should be collected by two officials, which was later called "collapsed house tax". In addition, one thirtieth of the toothless money and one thirtieth of the house price are used to pay for guarding the collapsed houses, not counting taxes. Yongle, and this method will be implemented in Beijing.
The new business tax items in Ming Dynasty are as follows:
1? The tax is shared by the shop. In-store tax sharing began in the first month of the first year of Renzong Hongxi (AD 1425). At that time, the rulers thought that the banknote law was unreasonable because the goods stored by merchants were not taxed and the sales outlets were blocked. As a result, all fruit and vegetable gardens in Beijing, which are mainly for sale, are taxed. No matter whether they are official or private, goods such as collapsed houses, warehouses and shops are also taxed, and mules, horses and donkeys hire stevedores. These taxes must be paid in paper money. This tax is called door-to-door tax, or door-to-door bank notes. In the fourth year of Xuande, bank notes were distributed in shops all over the country, and taxes and fees increased fivefold. Since then, this commercial tax levied for the purpose of circulating paper money has become a regular tax item.
2? Currency and customs administration. Xuande implemented the bill law for four years in order to pass it. Banknote tax, that is, in Guo Xian, Jining, Xuzhou, Huai 'an, Yangzhou, Shangxin River, Hushu, Jiujiang, Jinshafu, Linqing, Beixin and other places, tax checkpoints are set up along the canal and at important locations along the river. For those who are employed by ships, the amount of materials they carry is several, and the journey is near and far. The customs established are called currency customs. At the beginning of clearing banknotes, only banknotes were collected, and later, silver was still collected. The collected paper money or silver is called paper money tariff. At the beginning of Bill's tariff, only the passing ships hired for loading were taxed, and the tax was calculated according to the number of beams and hull length of the ship. This tax is called ship material or ship bill. For example, the bow of a parasol is one foot long and the beam head is sixteen, which is one hundred materials. In the fourth year of Xuande, it was stipulated to collect hundreds of banknotes for every hundred materials, and then it was reduced to 60. At the time of Chenghua, the ship's materials and money were half collected. In the eighth year of Jiajing (A.D. 1529), silver was customized, 5% for each silver, and banknotes were always exchanged; You get what you pay for. Generally, the bill tax does not tax goods, but only ships. However, Linqing and Beixin also have to pay the receipt tax, and all the money collected should be returned to the inner government as a reward. Fold the silver and send it back to Taicang for safekeeping.
3? Industrial tariffs. The industrial tax is named after the Ministry of Industry sent officials to set up bamboo and wood distribution bureaus in Wuhu, Jingzhou, Hangzhou and other places, and set officials to distribute bamboo and wood, so that the tax can be used for ship repair by the Ministry of Industry. The post-pumping department is managed by the Ministry of Housing and Urban-Rural Development, but it is still managed by the Ministry of Industry. The sorting objects of Bamboo and Wood Bureau are firewood, bamboo, rattan, wood, charcoal and so on. Being sold by merchants; The tax rate varies from time to time and is equal due to different varieties. Such as firewood, generally take one-third; Huang Bai Teng and so on. , generally take two thirtieth; Pine, pine, sandalwood, pear, wood and bamboo and charcoal are generally two tenths. When the British Sect was orthodox, it took four out of thirty, when it was natural, it took six out of twenty, and when the Xian Sect was Chenghua, it took one out of ten. Industrial tariffs are generally paid in kind, which is called true colors; In the future, someone will pay with silver or paper money, which is called one of them when the color is folded in half. Industrial tariffs are generally paid in kind, which is called true colors; In the future, people who pay with silver or paper money will be called color discounts.
4? Miscellaneous collection of business tax. In addition to the above three main taxes, there are also some miscellaneous taxes. For example, in the 11th year of Wu Zongzheng's reign (A.D. 15 16), incense money was collected from Bi Xia Yuan Jun Temple in Taishan. There is also a door tax, that is, a toll tax is levied at Jiumen in Beijing. In the 45th year of Jiajing (A.D. 1566), Huai 'an imposed a dam tax, that is, a tax on rice, wheat and miscellaneous grains passing through Huai 'an dam. The tax is one stone and one cent silver, which is used to pay the army. In the fourth year of Qin Long, Mu Zong (A.D. 1570), the handling fee for each stone was 45 cents, which was called foot pumping. What's more, five cents is drawn from the salary of each stone earned by Khufu, which is called the number of households. These taxes are small, but they are a nuisance.
Ming business tax, Hongzhi, paper money 46180 thousand yuan, converted into silver 138542 two; During the Jiajing period, the banknotes were 52.068 million yuan; After Wanli, the collection increased sharply, and the amount of money collected was unclear.
Six, the city ship course
The meaning of market ship in Ming Dynasty is different from that in Song and Yuan Dynasties. In the Song and Yuan Dynasties, Chinese and foreign ships engaged in maritime trade were all called market ships, while in the Ming Dynasty, they specifically referred to foreign merchant ships docked off the coast of China, and merchant ships specifically referred to merchant ships that China residents carried local products for overseas trade.
The Ming Dynasty implemented a tribute system, that is, when overseas countries came to China for trade, they had to pay tribute to the Ming Dynasty court, and trade was only allowed after the tribute. If they don't pay tribute, they are not allowed to trade. Its trading principle in the market has no financial purpose, nor does it mean that goods are easy to bribe, but only the principle of being kind and gentle. Under the guidance of this principle, the goods traded by overseas countries in China were not collected from the market in the Ming Dynasty. Sometimes, the government deducts points from the goods brought by ships, but they pay the value from their superiors. This kind of points is really bought by the government at a high price. For the tribute, the state also gives a value higher than the original price. As for domestic merchant ships, it is forbidden to go to sea. Generally speaking, it is forbidden to go to sea. Only the government sent officials to lead ships out to sea, such as Zheng He's seven voyages to the West. But its purpose is not to trade. Just to impress people far away. In the Ming dynasty, there was also a city shipping company, but it was only responsible for the management and monitoring of tribute ships and informing the enemy, not for the management and taxation of merchant ships.
The development of merchant ships was in the Wanli period at the end of Ming Dynasty. In the second year of Wanli (A.D. 1574), Governor Liu Yaohai paid the expenses with the ship tax, "6200 yuan per year". So he made a 17 maritime tax ban. From then on, it is forbidden to go to Japan to sell Japanese goods to the Japanese pirates, but to other overseas countries.
The principles of taxation can be divided into water rate, land rate and increase rate. The so-called water compensation, that is, based on the width of the ship, is paid by the merchant ship; The so-called land rate, that is, the amount of goods, the levy rate, and the spring rate from the store; The so-called salary increase means that the merchant ships going to Luzon Island (in present-day Philippines) brought back few goods, and the land and water rates were not much. Therefore, these ships are charged an extra 152, which is the so-called salary increase.
Merchant shipping tax is 22,000 yuan per year for four years 1.2 million yuan, 22,000 yuan for 22 years//kloc-0.
Seven, industrial and commercial tax disturbing the people and the people's struggle against mineral salt and tax supervision in the late Ming Dynasty.
The industrial and commercial tax policy in the early Ming Dynasty was beneficial to the development of industry and commerce, but when the industry and commerce developed to a certain extent, the rulers' desire for wealth became stronger and stronger, and they plundered the industry and commerce and consumers by hook or by crook, which led to the increasingly chaotic industrial and commercial tax system and more and more harm to the people. In particular, mining tax and commercial tax have become a heavy burden on the people and seriously hindered the development of industry and commerce.
The disadvantages of mining tax stem from eunuchs leading mines. When Emperor Yingzong was in prosperity, he sent eunuchs to supervise silver mines in Zhejiang, Fujian, Yunnan and Sichuan. And Xianzong Chenghua opened Huguang Gold Mine. "There are 550,000 civilian workers in service, excluding the dead, and gold is only thirty-five taels." In the twenty-fourth year of God's reign (A.D. 1545), they started mining again, and all the eunuchs came out and were guarded by the customs. In the name of fake mining, they extorted money from the people and buried land in the county. "Officials are more violent, especially Chen Feng. Rich tycoons lie about owning mines, while beautiful houses in fertile fields point out that they think there are mines below, rounding them up, humiliating women and even breaking their hands and feet. This is cruel. "
Since Qin Long, Mu Zong, all bridges, roads and Guanjin have been privately taxed at the expense of patients. After the disaster of the two palaces and three halls in Wanli, the construction cost was huge, so the world business tax was greatly increased to make up for its expenses. In the twenty-sixth year of Wanli, tax collectors and eunuchs were appointed. "When the waterline is dozens of miles, the flag will be built (tax collection department). Those who regard merchants as cowards, not their sole proprietors, and those who wear luggage are also searched, establishing the name of local merchants, and paying taxes in poor villages and salty chickens. " "Nine taxes are particularly harsh, raising children is inevitable, and even killing pilgrims." At that time, "China officials all over the world, or get taxes, or get mines, drive officials to cut things."
The eunuch blackmailed the people in the name of mining tax, and the people got into trouble, which finally aroused the resistance of the people. During the Wanli period, there were uprisings in all provinces. For example, in the twenty-seventh year of Wanli, Chen Feng made an insurrection in Jingzhou, provoked a merchant riot in Wuchang, and more than 10,000 merchants threw five or six associates of A Feng into the river. Gao Huai supervised taxes in Liaodong, which aroused the avantgarde Tunjun and Jinzhou Songshan Army mutiny. Pan Yang served as tax supervisor in Jiangxi, which aroused Jingdezhen kiln workers' resistance and burned the official kiln factory. In the thirty years of Wanli, Fujian levied the city shipping tax to arouse the people's rebellion, and the supervision of Fujian-Guangdong mine tax once again aroused the people's rebellion; Yang Rong led the mine disaster in Yunnan, aroused the resistance of Yunnan people, and threw Yang Rong into the fire. In the twenty-eighth year of Wanli, Yuzhou miners rioted and Chaozhou uprising; In the twenty-seventh year of Wanli, Linqing Uprising killed more than thirty followers of Matang. In the twenty-eighth year of Wanli, Sun Long collected merchants in Suzhou, aroused a rebellion, killed two minions of Sun Long and killed more than a dozen tax collectors. In the 28th year of Wanli, Sun Long collected merchants in Suzhou, which caused a rebellion, killed two minions of Sun Long and killed many tax collectors.
The struggle against the supervision of mines and taxes in the late Ming Dynasty was the first time in the history of China. Handicraft workers, small businessmen, craftsmen and urban poor participated in the struggle, and some businessmen, businessmen above the middle class, workshop owners and kiln owners also participated in the ranks. This struggle is mainly against feudal oppression by handicraft workers and the poor, which is of great significance in the history of China. This struggle is mainly against feudal oppression by handicraft workers and the poor, which is of great significance in the history of China.
Excerpted from China Tax History.