光绪徽商护票及其价值

清代商人护票现已不常见.最近,笔者从安徽省档案馆发现了6件清代光绪徽商护票.从这些护票中,我们可以研究徽商百货业经营的税收和经营、徽商商品运输路程以及清代光绪厘金护票制度等问题.     

近代新疆厘金制度始末

厘金作为晚清一种新的商税产生于十九世纪五十年代,最初作为一种临时的筹款方法,但从当时的社会经济和财政状况来看,它的产生又带有必然性。随着厘金制度的发展它逐步成为支撑清代末世的重要财政支柱。同时也给近代经济带来也极大危害。厘金制度也是新疆近代的税制之一,其在新疆的实施情况很特殊,对近代新疆的发展产生了独特而深远的影响.     

关于清代厘金创始的考订

关于清代厘金是由江北大营帮办军务雷以諴采纳幕僚钱江的建议而创行的说法,经过罗尔纲先生的考证①,几乎已成为史学界的定论。1993年,袁成毅发表《钱江首创厘金制度质疑》②,根据雷以諴在咸丰三年二至五月间的行踪分析,认为钱江首倡厘金的说法不可信。但是,这一论点并未引起学术界的重视。因为后来公布的档案史料与袁先生的论据有所矛盾,本人在《晚清财政与社会变迁》一书中也未加采用。近来,我重新审视了各方面的有关证据,可以认定,钱江创行厘金的说法的确是以讹传讹,不足为训。一关于钱江创议开征厘金的说法由来已久。罗玉东先生的《厘金…     

晚清中央专项铁路经费探析

1888~1889年,清政府内部针对津通铁路的论争,促发了修筑芦汉铁路的提议,并确立了"定计兴办"铁路的国家政策,进而使中央专项铁路经费得以出台。1890年,该经费被用于筹办炼钢制轨等事宜。自1891年始,专项经费转而用于关东铁路的建设。直到甲午战争爆发,清政府议定自1895年起将该经费用于军需,不再用于铁路建设。从专项经费的财政运作与税源分析,专项铁路经费每年划分为120万两的部款与80万两的外省解款。其中,地丁、盐课等传统的税项与厘金、洋税等新增税收并存,特别是厘金占据了重要角色。同时,外省解款中也隐现中央与外省之间针对税源掌控的较力。在晚清铁路建设的筹资阶段,中央专项铁路经费作为清政府"权自我操"的投资性支出项目,具有重要意义。     

厘金是恶税吗？来自晚清棉布市场的证据（1871-1890）

厘金制度一直被视作晚清地方政府剥削商户、阻碍国内商品经济发展和市场融合的恶税。以晚清棉布作为研究对象,厘金对内陆和沿海棉布市场起了截然不同的作用。对本土棉布而言,内陆地区的厘金扩大了其市场,并非对外贸易中的恶税;相反,沿海地区的厘金却成为洋布竞销的帮凶,属于对外贸易中的恶税。此外,本文进一步揭示了长江中上游地区与下游地区的地方势力与中央政权在税源方面的争夺结果,并分析了厘金在这两个区域所起的不同作用的原因。这有助于理解厘金对商贸和经济发展的复杂作用及其原因,也丰富了相关“外国资本侵入”问题的研究。     

清末民初 陕西厘金局及相关银锭实物概说

厘金是19世纪中叶至20世纪30年代中国国内贸易征税制度之一。最初是地方筹集饷需的方法,又名捐厘。咸丰三年（1853年）刑部侍郎帮办军务雷以诫奉办江南军务．为江北大营筹措镇压太平军的军饷,在扬州附近的仙女庙（今江都市江都镇）、邵伯等镇设厘金所,对上述镇的米市征收千分之一的捐税,此乃厘金的开始。至同治元年（1862年）除云南（同治十三年设）和黑龙江（光绪十一年设）外,厘金制度已遍行于全国各地。     

从京饷到协饷——清代东三省俸饷初探

清前期的东三省俸饷,作为京饷之一,由户部直接承担。顺康年间,东三省俸饷约85万两,至乾隆年间,略有增加,保持在120万两左右,并持续到嘉道年间。咸丰以前,户部都能按时足额拨付东三省俸饷。咸丰初年,太平天国战事兴起,户部筹拨巨额战饷,从咸丰三年(1853)起,将东三省俸饷由京饷改为协饷,从各省关拨解。咸同年间,户部指拨的东三省俸饷每年只在30万到50万两之间。光绪元年,清廷同意每年筹拨"东三省的饷" 70万,但几年后,亦予减拨,直到光绪末年不再拨解吉林的饷。     

《清史稿·盛宣怀传》订正一则

盛宣怀为晚清之重要人物。在盛宣怀的经历中,其是否任过主管坛庙祭祀事宜的官职——太常寺少卿,《清史稿·盛宣怀传》云:盛宣怀“光绪十八年……称旨,补太常寺少卿。”一些有关清代人物的史传亦相因此说(如《光宣列传》、《清代七百名人传》等)。而在中国第一历史档案馆所藏光绪年间盛宣怀的履历单中是这样记载的:“光绪十八年五月,奉旨调补直隶津海关道。”(见《历史档案》1985年1期第27页)其中并无关于盛宣怀担任太常寺少卿的记载。清代,履历单是官员升迁     

2012年中国钱币学研究综述

2012年中国钱币学研究比较突出的成果在古代银锭领域,中国钱币博物馆第一次对中国古代银锭的制作技术进行了较为全面的考察研究;还有学者将钱币学与货币史相结合,对晚清厘金制度和厘金银锭进行了深入研究。河南新郑监狱春秋铸钱遗址,是钱币考古领域的一次重大发现,研究取得了重要成果。对以往学术界观点比较一致的楚国＂三钱之府＂的解释,有学者提出了新见解;关于秦汉简牍中“入钱锯中”律的句读和释读亦有新观点出现,值得关注。     

清代烟草税收研究

烟税在当今中国的财政收入中有重要的地位,而烟税并非朝夕形成的.烟草自明万历年间传入之后,中国历届政府随即开始了烟禁政策.烟禁失败以后,则开始对烟草实行征税政策,清朝初年形成了较为系统的烟草税收.清朝前期的烟草税收,主要分为烟草商品税与烟草关税,烟草一般作为"百货"与其他商品统一征税.晚清时期,清政府开始征收烟草厘金,烟厘被从厘金之中提出,与酒厘形成烟酒税,成为政府财政收入的重要来源,逐渐演变成当今的烟税.     

关于清代内札萨克蒙古盟的雏形——以理藩院满文题本为中心

盟旗制度是清代施行于外藩蒙古的核心管理制度。然而该制度完善于雍正至乾隆时期,因文献资料匮乏,该制度如何形成、如何演变,于清朝初期如何运作均付之阙如。而清廷主管此事务的机构理藩院,却在其顺治年间上报题本中涉及该事务。通过顺治年间满文理藩院题本这一遗留性史料,探讨清初蒙古会盟制度雏形遂成为可能。本文即依据此全新资料,对盟旗制度形成前,蒙古的会盟情况进行探讨,通过对题本的文本分析,在前人研究的基础上进一步补充、完善清初会盟制度的运行过程,以求使此问题更加清晰明了。     

清雍正朝的官造玻璃器

玻璃器是清代工艺美术品中的新宠,备受皇家珍爱。清代的玻璃制造始于康熙朝。雍正朝在此基础上继续投入大量的人力、物力制作为皇室享用、馈赠的玻璃器皿。本文通过对中国第一历史档案馆收藏的《造办处各作成做活计清档》中有关雍正朝玻璃制作档案的整理,并结合现存珍贵的玻璃实物,系统地对雍正朝玻璃厂制作的玻璃品种、工艺、用途及风格特点进行了论述。     

STATE REVENUE ELASTICITY AND EXPENDITURE GROWTH

Recent analyses and theories of public choice suggest faster public sector expansion in states with highly elastic revenue structures. This paper estimates the contribution of elasticity of tax revenues to the growth of expenditures in the 50 American states since 1960, based on elasticity measures for state revenue sources compiled by the Advisory Commission on Intergovernmental Relations, an index of state tax structural change, and controls for federal aid to states, population increase, and per capita growth in real income. Results for 1960-1970 show a small positive relationship between revenue elasticity and expenditure growth, but this becomes weak and negative for 1970-1976. Spending has increased most in states with the least elastic revenue sources; these states have made considerable changes in tax laws, while states with elastic revenue sources have been more likely to cut taxes than to increase spending. Federal aid, rather than tax elasticity, is the best predictor of state expenditure growth, while legislative changes in tax structure have enabled states to keep pace with rising demand for revenue due to growth in population and real income.     

清史编纂中档案的整理和利用

档案的整理和利用是清史编纂工程的基础。目前,中国大陆约保存2000多万件清朝档案,台北故宫博物院、台北中央研究院史语所、近代史所收藏了清代档案70多万件,此外,美国国会图书馆、英国大英图书馆、日本国会图书馆、俄罗斯历史档案馆等也有约3万多件的清代档案。其中,康熙中期以前的许多档案是满、蒙文,康熙到乾隆前期有相当多的是满、汉合璧。清代的中央档案,特别是大宗的内阁题本和宫中朱批奏折是研究清代社会国计民生、庶政刑名各方面的重要原始资料。因此,清朝档案的整理和利用应贯穿于清史编纂的全过程,换言之,这一工作是清史编纂工程前期准备工作的重中之重。     

Our women must return home: institutionalized patriarchy in colonial central Nyanza district, 1945-1963

Colonial policies and practices were very instrumental in the creation of the Luo Diaspora. This Diaspora extended far beyond the physical and cultural boundaries of Central Nyanza as was constituted by the colonial administration. To colonial officials, this Diaspora represented "detribalized natives" responsible for social decay and immorality in the colonial townships. Similarly, to the male elders in the rural areas, this Diaspora was an affront towards destabilizing tribal authority and sanctions, which governed Luo moral order, Luo marriage, and Luo identity as it existed prior to colonialism. This article uses patriarchy as an analytical framework to understand how male elders and colonial officials collaborated to assert control over young women under suspicion of prostitution. The article argues that the Ramogi African Welfare Association (RAWA) was a post-war patriarchal institution which was used by male elders, with the encouragement of the colonial officials, to intimidate, harass and repatriate young women seeking wage employment within the emerging colonial townships. In this article, I use archival and field data gathered from Central Nyanza between 1999 and 2002 to illustrate how institutionalized patriarchy threatened many women and young girls seeking to migrate to colonial towns in order to exploit the limited economic and social opportunities that colonialism provided.     

Maritime Raiding,International Law and the Suppression of Piracy on the South China Coast, 1842–1869

This paper explores how piracy was defined and eventually reduced in the South China seas between 1842 and 1869. In the early 1840s, a large increase in maritime raiding led British agents to complain about the unwillingness of Qing officials to suppress disorder and drove the Hong Kong administration to propose its own solutions. British metropolitan officials nonetheless rejected many of these measures, arguing that they ran counter to established international maritime laws that made the Qing responsible for policing Chinese waters. Attempts were made to write this responsibility into the treaty which followed the Arrow War in 1860, but it was changes in the Qing state in the 1850s and 1860s which led Qing officials to treat small-scale maritime raiding as seriously as that of large rebel pirate fleets. The new Imperial Maritime Customs Service created an incentive to prevent smuggling and piracy which could deter trade and hence decrease customs revenue. The case suggests, first, that the large reduction in maritime raiding rested on Sino–British compromise and, second, that Britain used international maritime laws as much to control the expansive ambitions of Hong Kong as to encourage changes in Qing practices.     

清代海禁政策与对外贸易中的利益博弈分析--以新制度经济学视角

学术界对于清代海禁政策研究主要着眼于政治与历史范畴而鲜有完整的经济学视角。文章运用制度经济学相关理论对清代海禁政策进行"新经济史"研究,在重新探讨清朝海禁原由的基础上,根据新制度经济学框架分析了海禁政策下对外贸易中各利益相关方的博弈以及海禁政策延续百年之久的原因。作者认为一国政府部门在制定政策时,不仅要从政权利益层面出发,还要兼顾民众利益,考虑他国利益,使政策能够多方共赢。     

试论罗泽南对佛、老思想的批判

罗泽南是晚清理学的重要代表人物,秉承儒家辨学卫道的传统。他对佛教、道教和道家作了猛烈的批判,认为佛、老的危害主要表现在淆乱圣学、背弃人伦、破坏生活与生产等三个方面。此外,他还提出了禁绝佛、老之教的措施。     

Restituting Church Buildings and Negotiating Church Factions： Missionary Mapmakers and the Making of Local Networks （1712-1716）

At the turn of the 18th century, the Kangxi emperor initiated a large project to map the vast territories of the Qing. The land surveys that ensued were executed by teams of Qing officials and European missionaries, most of them French Jesuits first sent to China in 1685 and actively supported by the French crown. Early 18th century Jesuit publications foster a much-heralded claim that these missionary-mapmakers drew on their status of imperial envoys during the surveys to locally advance the position of the Catholic church. This article strives to explore the format/on of such local networks by these missionaries as they passed through the cities and towns of the Chinese provinces. On the basis of archival material, details emerge of contacts with local Qing administrators and Chinese Christians, and of attempts to purchase and recover local churches. This is then discussed against the background of the Rites Controversy, in an attempt to evaluate how such local networks relate to the rivalry between missionaries of different orders. The article emphasizes that there was （and perhaps is） no such thing as ＂pure science＂ by underscoring that important technical achievements such as the Qing mapping project are often shaped by complex networks and historical contingencies.     

清宫扎什琍玛造像的来源及像式类型分析

扎什琍玛佛像因特征明确、像式丰富、工艺精细,在故宫珍藏的佛教造像中独树一帜。清宫的扎什琍玛像多附有皇家特有的黄条题记。本文从这些黄条所记内容入手,结合档案资料,对此类造像进行来源、类型及题材风格的细化探究,并进一步说明扎什琍玛对清宫佛教造像风格的深刻影响及其在促进西藏与内地政治、经济、文化联系方面曾经发挥的历史作用。