Inventory of Real Estate Attributable to Major Individual Taxpayers
An Inventory of the Real Estate of Wang's Family, recorded in the 18th year of Chien Lung (1753) (Left: Cover. Right: An interior page)
It was a tradition in China for the rich to acquire a large number of properties. Some wealthy families, after a few generations, possessed hundreds of individual pieces of real estate. To facilitate the collection of land and poll taxes, major taxpayers would have to provide an inventory of their real estate holdings to tax collectors every year at tax paying time.
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