Late Qing Yunnan Cadastral Sorting And Taxes Levied Research

Contract documents provide clues for historical research. Investigating public life through folk records is conducive to understand the history and society objectively. Based on the contract documents of Yunnan province museum, this research mainly discussed the cadastral survey and taxes of Yunnan from late Qing dynasty to the Republic of China.Cadastral survey is the precondition of tax collection. Issuing "Yan Qi" and "Guan Ye Certificate" in1914, the government confirmed the ownership of land and property, also established the cadastre. Large-scale cadastral survey launched in Yunnan Province in the1920s and1930s. People’s property rights were confirmed by "Qing Zhang License" and tax collection was guaranteed by "Land Register"."Qing Zhang License" is certification of land’s ownership issued by government after the verification of land."Guan Ye License", another certification, is extended to property protection. The land management of the Republic of China took control the land and protected the land rights.Taxes reflect the national dominance and public burden. The name listed on tax voucher in Qing dynasty, as a tax unit, represented a group of people. Local leader is the connection of the authorities and people at that time. Most tax of the Republic of China, was however, paid to the government directly. Only a few group leaders remained to be in charge of taxation in some areas. This trend reflected the gradually deepened national administration. Tax burden from late Qing dynasty to the Republic of China included land taxes and miscellaneous levies. Gao Shutang, a taxpayer of Wenshan County, held four types of tax payment vouchers from1931to1943. The change of these vouchers tells the story of tax collection of the Republic of China.