Feng Guifen and His Contributions to Tax Rationalization in Southern Jiangsu in 1853-74
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ß Protecting Regional Interests: Feng Guifen and His Contributions to Tax Rationalization in Southern Jiangsu in 1853-74 Dissertation zur Erlangung der Würde des Doktors der Philosophie der Universität Hamburg vorgelegt von Mingxin Xiong aus Hubei Hamburg 2017 I Angenommen vom Fachbereich Orientalistik (Asien-Afrika-Institut) der Universität Hamburg Erster Gutachter: Prof. Dr. Michael Friedrich Zweiter Gutachter: Prof. Dr. Kai Vogelsang Datum der Disputation: 9.12.2015 II Acknowledgements Firstly, I would like to express my sincere gratitude to my advisor Prof. Friedrich for the continuous support of my Ph.D study, for his patience, motivation, and immense knowledge. His guidance helped me throughout researching and writing of this thesis. I could not have imagined having a better advisor and mentor for my Ph.D study. I am deeply indebted to thank my advisor Prof. Zhu Weizheng who passed away three years ago for guiding me into the field of intellectual history and for enlightening me to deal with Feng Guifen study. I would like to thank Prof. Vogelsang, who provided me an opportunity to join his textual criticism work of Jiaobinlu kangyi. My sincere thanks also goes to my friends Yaxinlinglong, Dong Lihui, Yuan Yi, Ma Yunhui, Wang Ying, Daisy Cheung, Li Mengyan, Fu Chong, Yuan Wenjun, Liu Haibin, Alice Chang, Christian Textor, Max Jakob Fölster, Wang Bin, Zhu Wenjin for their kind assistance, encouragement and companionship. Last but not the least, I would like to thank my parents for supporting me spiritually throughout writing this thesis and my life in general. III CONTENTS Introduction .................................................................................................................. 1 CHAPTER ONE: The Grain Tribute Tax in Southern Jiangsu ........................... 12 1.1 Commercialization of Southern Jiangsu .................................................... 12 1.2 Land Tax Burden in Southern Jiangsu ...................................................... 18 1.2.1 Tax Structure of the Qing ........................................................................ 19 1.2.2 The Land Tax ......................................................................................... 20 1.2.3 Statutory Grain Tribute Tax and Legal Surcharges .................................... 22 1.2.4 Illegal Surcharges and Malpractices ......................................................... 24 1.3 The Economic Crisis .................................................................................... 32 1.3.1 Silver Inflation and the World Market ...................................................... 33 1.3.2 Impoverishment of the Government and All Social Groups ....................... 35 1.3.3 The Unbearable Land Tax Burden ........................................................... 37 1.4 Grain Tribute Tax Crisis ............................................................................. 42 1.4.1 Lin Zexu’s Solutions in the 1830’s .......................................................... 43 1.4.2 Tax Rate Equalization in 1846 ................................................................ 48 1.4.3 Reducing Fleet Fees ............................................................................... 52 1.4.4 Debates on Changing the Grain Tribute Tax Payment from Grain to Silver (caoliang gaizhe ) ............................................................................ 54 1.5 Conclusion .................................................................................................... 57 CHAPTER TWO: Feng’s Early Life and Network .......................................... 59 2.1 Feng’s Life 1809-52 ...................................................................................... 60 2.1.1 Feng’s Family Background ..................................................................... 60 2.1.2 Feng’s life in 1827-39 ............................................................................. 61 2.1.3 Feng’s Friends and Acquaintances before 1840 ........................................ 62 2.1.4 Political Situation in the 1840’s ............................................................... 64 2.1.5 Feng’s Life in 1840-52 ........................................................................... 66 2.2 Feng’s Network in 1840-52 .......................................................................... 69 2.2.1 Civil Examination Circle ........................................................................ 69 2.2.2 The Gu Yanwu Shrine Association Circle ................................................ 71 IV 2.2.3 Key Friends in Feng’s Network ............................................................... 76 2.2.4 Feng’s Family Network .......................................................................... 82 2.3 Conclusion .................................................................................................... 83 CHAPTER THREE: Local Security and Tax Equalization 1853-60 .............. 85 3.1 Social Disorder in Shanghai in 1853 ........................................................... 86 3.1.1 Rural Unrest .......................................................................................... 86 3.1.2 Urban Rebellion Forces .......................................................................... 88 3.1.3 Revolts in 1853 ...................................................................................... 89 3.2. Feng and Local Security in 1853 ................................................................ 90 3.2.1 A Failed Plan ......................................................................................... 91 3.2.2 Power in the Local Fiscal Field ............................................................... 93 3.2.3 Maintaining the Security of Suzhou City .................................................. 94 3.2.4 Contributions to Regional Security .......................................................... 97 3.3 Tax Rationalization in 1853 ........................................................................ 98 3.3.1 Collecting the First Half of Land-Labour Tax ........................................... 98 3.3.2 Grain Tribute Tax Equalization Program ................................................ 101 3.3.3 Setting the Uniform Conversion Rate ..................................................... 103 3.3.4 Mobilization before Tax Equalization .................................................... 104 3.3.5 Failed Tax Equalization ........................................................................ 108 3.4 Feng’s Activities in 1854-60 ...................................................................... 110 3.4.1 Dealing with Local Affairs 1854-56 ....................................................... 111 3.4.2 Failed Tax Equalization Petition 1856 ................................................... 112 3.4.3 Building a Charity Estate in 1856 .......................................................... 115 3.4.4 Impeachment by Peng Yunzhang in 1857 ............................................... 117 3.4.5 Old Farmer’s Letter in 1858 .................................................................. 120 3.4.6 Living in Seclusion 1859-60 ................................................................. 122 3.5 Tax Rationalization in 1855-58 ................................................................. 124 3.5.1 Hunan 1855-58 .................................................................................... 124 3.5.2 Hubei 1857-58 ..................................................................................... 126 3.6 Conclusions ................................................................................................. 127 CHAPTER FOUR: Local Security and Tax Rationalization 1860-65 ................ 129 4.1 Local Security 1860-62 .............................................................................. 130 V 4.1.1 Cooperation in Emergency .................................................................... 130 4.1.2 Unsuccessful Foreign Aid Plan .............................................................. 132 4.1.3 Request for Reinforcements from Zeng Guofan ...................................... 135 4.1.4 Sino-Foreign United Defence Office ...................................................... 139 4.2 Efforts on Tax Rationalization in 1862-65 ............................................... 142 4.2.1 Tax Reduction Plan 1863-65 ................................................................. 142 4.2.2 Illegal Surcharges Reduction 1864-65 .................................................... 164 4.2.3 Land Survey 1863-65 ........................................................................... 169 4.3 Conclusion .................................................................................................. 175 CHAPTER FIVE: Feng’s Later Life, 1864-74 ...................................................... 178 5.1 Post-Rebellion Construction ..................................................................... 179 5.1.1 Local Charity Restoration ..................................................................... 179 5.1.2 Local Culture and Education Restoration ............................................... 182 5.1.3 Enshrinement ....................................................................................... 184 5.1.4 Improving Local Fengshui .................................................................... 186 5.1.5 Repairing Hydraulic works ................................................................... 188 5.1.6 Unresolved Issues