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논문 기본 정보

저자정보
(公州敎大)
저널정보
역사교육연구회 역사교육 歷史敎育 第179輯
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    초록·키워드

    This paper examines how the land tax (jeonse) was operated in Hwanghae Province from the eighteenth to the mid-nineteenth century, focusing on tax remission (geupjae) and tax goods (semul). Scholarship has concentrated on the three southern provinces and on rice, whereas Hwanghae—where dry fields outnumbered paddy several times over and commutation into copper cash (jakjeon) was institutionalized by sub-region—reveals a different structure. After the Yeongjeongbeop of 1635 the rate was fixed at four du per gyeol, and as the quota-allocation system (bichongje) took hold without any province-wide land survey, the assessed acreage (gyeolchong) remained broadly stable at the wonjangbu and wonchong levels. Tax remission remained a major means of adjusting the annual levy, but its scope was limited. It applied primarily to paddy fields, with an exception for cotton fields. The total amount remitted was therefore shaped largely by harvest conditions in Haeju, Yeonan, and Baecheon, where most of the province’s paddy land was concentrated. Meanwhile, the form of tax payment remained subject to adjustment according to the fiscal needs of the Ministry of Taxation (Hojo). Unlike rice, tied to stipends and military provisions, soybeans could be redirected, and counties entered the commutation zone by their access to sea routes—until nineteenth-century shortages at the Ministry of Taxation made payment in kind an annual practice. Commutation and payment in kind were not policies of separate periods but a single regulating device, selected alternately according to the Ministry’s stocks.

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