인문학
사회과학
자연과학
공학
의약학
농수해양학
예술체육학
복합학
지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
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.
본문·목차
인공지능 문자 인식 모델을 통해 추출된 텍스트로, 일부 오타나 오류가 포함될 수 있으나 지속적으로 개선 중입니다.
오류를 발견하셨다면 해당 부분을 드래그한 후 ' 를 통해 신고해주세요.
오류를 발견하셨다면 해당 부분을 드래그한 후 ' 를 통해 신고해주세요.