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《陕西金融·钱币研究》1994年第1期刊田秋平同志文云:富裕后的潞州人,便出现了有巨额资财,而“无粮食”可纳,只好变交秋粮的折合“现金”上纳政府。因此,征田赋粮时“折银(金)”现象也就产生了,值得商榷。1972年山西太原出土两件明代“潞州洪武金锭”,一件重1946克,上有“潞州洪武二十三年折收秋粮赤金五十两五(钱)重”等文。《明史食货二》载:两税,洪武时,夏税曰米麦,秋粮曰米。洪武九年,天下税粮,令民以银、钞、钱、绢代输。银一两、钱千文、钞一贯,皆折输米一石。十七年,云南以金、银等代秋租。于是谓米为本色,而诸折纳税粮者,谓之折色。越二年,外并收折色,惟北方诸布政司需粮饷边,仍使输粟。三十年谕户部曰:自二十八年以前,天下通租,咸许任土所产,折收布、绢、棉花及金、银等物,著为令。于是户部定:钞一锭,折米一石;
“Shaanxi Finance and Money Research” 1994 the first period published Tian Qiuping comrades Wen Yun: wealthy Luzhou people, there has been a huge amount of money, and “no food” can be satisfied, had to change the fall of the equivalent of “cash” Government Therefore, when taxing land and grain, the phenomenon of “folding silver (gold)” also arises, which is debatable. Two Taiyuan unearthed in 1972, “Luzhou Hongwu gold bullion,” a weighing 1946 grams, on the “Luzhou Hongwu twenty-three years off autumn grain fifty-two thousand five hundred (money) weight” and other text. “History of Food II” contains: two taxes, Hongwu, the summer tax said rice, autumn grain rice said. Hongwu nine years, the world tax food, so that people with silver, money, money, silk on behalf of losers. Silver one or two, Qianqian money, money consistently, all lose a meter stone. Seventeen years, Yunnan to gold, silver and other autumn rent. So that rice is the true color, but all the tax food, those who discount the color. The next two years, the foreign color, but the North Chiefs need to be government-funded, still lose millet. Thirty years of encyclical Department said: Since twenty-eight years ago, the world through rent, salt promised soil produced, folded cloth, silk, cotton and gold, silver and other objects, with the order. So the ministry set: a note, folding a stone meter;