明清州县衙门陋规的存留与裁革

明清州县的陋规收入很多,衙门的陋规固随地皆有,但不能随意多取,按规定额度收取者为合法,其额外苛求者则为非法。明清州县陋规的90%来自于理财,而理财中的大宗来自于赋税、平余、盐当、杂课,州县官在理财额内收取的陋规,一般都能够达到"不贪不滥,一年三万"的收入水平。如果额外苛求,是私派陋规、勒索陋规、需索陋规、私受陋规等,一旦发觉则要受到惩处。关于陋规是否存留,还是全部或部分裁革,无论是统治者,还是官员、学者都各有看法,可以说议论纷纭,莫衷一是。

The Retention and Abolishment of the Irregular Charges of State and County Governments in Ming and Qing Dynasties

Though much irregular income can be made through all kinds of channels by the magistrates in Ming and Qing Dynasties,there are still some limits.It is legitimate to charge in accordance with the provisions,and the income beyond provisions will be seen illegal.In Ming and Qing Dynasties,90% irregular revenues of the county and state originated from financial management,which mainly from taxation,extra levies,salt tax and so forth.If the magistrates levy taxes just within a certain scope,they can get 30 thous...