Illustrated Land and Poll Tax
System and the Tax Submission
in the Early China
I. Land Measurement
↓
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
Counties, Prefectures and the equivalent
Local reserves:
*ex 1: Ah50/2, ex 2: Ck5/1-4, ex 3: Kc10/1-2
↓Submit
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
↓Submit
The Imperial Government
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