Illustrated Land and Poll Tax 

System and the Tax Submission 

in the Early China                          

I.  Land Measurement

      * Fish Scales Diagram  

      * Household License                                         

      * Land Certificate                                                                   


II.  Determination of Collectible Lands                 

     Tax associated with Poll Tax        

       * Concise Notice on the Tax payables as mandated   

       * Inventory of Major Land-Owners


III. Levy of Tax                                    IV. Tax Liability Transferal

     * Tax Receipts                   * Transferal of Tax Liability in the Sales of Real Estates


 VI. Tax Silvers                                      V. Discharge of Tax Liability 

                                                                      * Ruling of Officials

  Counties, Prefectures and the equivalent

  Local reserves:

  *ex 1: Ah50/2, ex 2: Ck5/1-4, ex 3: Kc10/1-2

    ex 4: Mc50/1, ex5: Sas50/1


         Provinces  (Did not usually recast the tax silver, only chose from the specimens submitted by the counties and prefectures to add on the specific date of submission to the imperial government)

   * ex 1: Ss50/3-4 , ex 2: Js50/1-2, ex 3: Hb50/1-3   


 The Imperial Government

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