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Taxation 295 the head owner [hosu] designated by the government for the sake of collecting taxes collaborate with yamen clerks and transpose that tax to the record of Isa. At first, this may appear merely to be transferring the tax record, but, in fact, when it comes to collecting taxes, it is no different from levying taxes on the neighbors of a man who ran away [injing] or coercing the residents to pay the tax that was embezzled by yamen clerks [ijing]. Therefore, this is karok [entering an additional detail on the record]. CHAPTER : LAW OF TAXATION II When the Land Register Is Completed, a Tablet of Taxation and Collection Is Made. Then the Magistrate Must Meticulously Examine This Chart and Rigorously Remove Ambiguities. The so-called tablet of taxation and collection [kyep’an] is made after inspectors [tori] and yamen clerks work together to compute the total amount of taxes for the year. The tablet consists of three categories: taxes for the state, taxes for shipping or transportation service [sŏn’gŭp], and taxes for the local district. These three categories of taxes are generally collected in three ways: kyŏllyŏm, swaeryŏm, and sŏngnyŏm. Kyŏllyŏm is collecting taxes based on each kyŏl of land, as described earlier. Swaeryŏm is splitting 2 sŏk of granary service charge [ch’angjakjimi] into several thousand kyŏl of land, and in the same way 5 sŏk of Hojo chakjimi [processing fee of the Board of Taxation] and 5 sŏk of kongin yŏkgami [fee paid to tribute men in the granary in Seoul] into several thousand kyŏl of land. In other words, swaeryŏm is a way of collecting taxes by breaking them into numerous portions. Sŏngnyŏm, on the other hand, is collecting taxes on the basis of the grain measurement of sŏk. There is trickery in kyŏllyŏm, kyŏl-based taxation, and why does this happen? The tax on land of lower-lower grade, according to the law, is 4 tu; however, in reality, 6 tu are collected. The tax on dry fields, by the law, is collected in beans, and 2 tu of beans are supposed to be exchanged for 1 tu of rice; however, 2 tu of rice instead of 1 are now collected. This is the trickery in kyŏllyŏm. Since this trickery is too pervasive to be stopped, it is difficult for a magistrate to change it drastically. There is trickery in swaeryŏm, a way of collecting taxes after splitting them, and why does this happen? The taxes collected through swaeryŏm are 12 sŏk of rice, which are 180 tu, and these again are 1,800 sŭng. If this swaeryŏm is divided 58. These are ways of collecting taxes. Kyŏllyŏm indicates taxes that are collected after attaching them to kyŏl of land; swaeryŏm, taxes similar to surtaxes that are attached to other taxes; and sŏngnyŏm, taxes collected in the grain measurement of sŏk. 296 book VI and attached to kyŏllyŏm, 5 hop increases by 3,600 times. For example, if the total taxable lands in a district are 3,600 kyŏl, the swaeryŏm rice tax per kyŏl is only 5 hop. However, since the land tax is again divided into numerous segments based on pu or sok, how far can the 5 hop be divided? Therefore, they [yamen clerks in charge of collecting taxes] collect 1 hop even though the actual tax is less than that. Likewise, they collect 1 ⁄2 tu for what in fact should be 1 hop. The extra rice taxes thus collected become the profit of head owners [hosu]. Since yamen clerks know about the way in which the head owners make fortunes, they divide the taxes in the name of kŏlbok or chobok, and therefore, swaeryŏm becomes a means for yamen clerks to make fortunes. There is trickery in sŏngnyŏm, sŏk-based taxation, and why does this happen? When they [either the government or yamen clerks in charge of taxes] say “every sŏk,” they indicate the actual 1 sŏk of rice that is carried into the granaries in Seoul. If one wants to know the actual amount of rice carried into the granaries in Seoul, he should see the note written in four lines at the bottom of the annual...

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