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In this article, the contents of the Mukseo letters confirmed from the wooden tablets excavated from the Seongsan Sanseong fortress of the Haman region are examined. The results of such examination is expected to serve enhancing our understanding of the Shilla dynasty's tax system during its middle-ancient period.
The 'Bonpa(?波)', which can be seen from many wooden tablets, is a concept referring to an 'original village(natural village)' from which administrative villages would have originated, while the 'Ana(阿那)' is a term referring to a village smaller than an ordinary natural village. The examination of the Mukseo letters' writing style from the Hachal/荷札(inventory tags) wooden tablets excavated from the Seongsan Sanseong fortress reveals that each of the administrative villages produced such wooden tablets, and those administrative villages were the primary units recognized as taxation units.
The letter 'Bu(負)', which is spotted from many wooden tablets, harbors the meaning of 'carrying something on one's back', and therefore is a letter deeply related to the persons who were in charge of transporting items collected as taxes. During the mid 6th century, Dosa, Nadu and Dangju officials dispatched to the administrative villages levied taxes upon the residents of the villages and collected them. Such officials also drafted porters(役夫) for transportation duties(輸役), then documented upon wooden tablets the information regarding the people who submitted taxes and the people who were carrying them, and tagged such tablets upon the sacks or boxes filled with collected items. Then finally, the officials personally sent those sacks and boxes from the administrative villages to the Seongsan Sanseong fortress, or the Gammun-seong fortress which served as the center of regional affairs(州治) of the Sangju/尙州 region.
If we assume that they would have sent the collected items to the Seongsan Sanseong fortress via Sangju, it should be reasonable to presume that the Haengsa Daedeung official of Sangju appointed one of the Gun Sangchon-ju/郡上村主(leading figures inside the Gun unit) figures or the Jangcheok/匠尺 figures as the person in charge of transportation, and ordered that person to transport the items, which must have been collected as taxes and then piled up at the regional affairs center(州治), to the Seongsan Sanseong fortress, via the Nakdong-gang river. And the same collection & transportation mechanism would haver been utilized in cases in which the items collected as taxes from the administrative villages and Ju/州 units were to be transported directly to the capital as tributary items(貢進), as well.
The 'Bonpa(?波)', which can be seen from many wooden tablets, is a concept referring to an 'original village(natural village)' from which administrative villages would have originated, while the 'Ana(阿那)' is a term referring to a village smaller than an ordinary natural village. The examination of the Mukseo letters' writing style from the Hachal/荷札(inventory tags) wooden tablets excavated from the Seongsan Sanseong fortress reveals that each of the administrative villages produced such wooden tablets, and those administrative villages were the primary units recognized as taxation units.
The letter 'Bu(負)', which is spotted from many wooden tablets, harbors the meaning of 'carrying something on one's back', and therefore is a letter deeply related to the persons who were in charge of transporting items collected as taxes. During the mid 6th century, Dosa, Nadu and Dangju officials dispatched to the administrative villages levied taxes upon the residents of the villages and collected them. Such officials also drafted porters(役夫) for transportation duties(輸役), then documented upon wooden tablets the information regarding the people who submitted taxes and the people who were carrying them, and tagged such tablets upon the sacks or boxes filled with collected items. Then finally, the officials personally sent those sacks and boxes from the administrative villages to the Seongsan Sanseong fortress, or the Gammun-seong fortress which served as the center of regional affairs(州治) of the Sangju/尙州 region.
If we assume that they would have sent the collected items to the Seongsan Sanseong fortress via Sangju, it should be reasonable to presume that the Haengsa Daedeung official of Sangju appointed one of the Gun Sangchon-ju/郡上村主(leading figures inside the Gun unit) figures or the Jangcheok/匠尺 figures as the person in charge of transportation, and ordered that person to transport the items, which must have been collected as taxes and then piled up at the regional affairs center(州治), to the Seongsan Sanseong fortress, via the Nakdong-gang river. And the same collection & transportation mechanism would haver been utilized in cases in which the items collected as taxes from the administrative villages and Ju/州 units were to be transported directly to the capital as tributary items(貢進), as well.
목차
머리말
1. 본파(本波)ㆍ아나(阿那)의 성격과 읍락의 분화
2. 하찰목간(荷札木簡)의 제작지와 부세 수취의 기본 단위
3. ‘부(負)‘의 의미와 부세의 수취과정
맺음말
〈Abstract〉
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