19세기 삼척부 도하면의 세역과 민원

Abstract

This paper is about taxes and labor services and civil complaints on them, by analyzing existing 48 documents related with such civil complaints composed for one hundred years from 1792 to 1892 at Songjeong-dong, Doha-myeon, Samcheok-bu, Gangwon-do province. The findings are as follows. First, if a tax or labor service imposed by the government was too heavy or if it was unfairly imposed, residents would submit their objection to it to the government office in the dong (洞), myeon (面), or bu (府) level. In the tax and service imposition system in the late Joseon Dynasty, the lowest unit was administrative 'dong'. Dong residents prepared for the tax amount imposed on the dong using the existing 'donggae', mutual help group among dong residents. In Doha-myeon, there were 6 natural villages consisting of 3 big 'li'es and 3 small 'li'es. But, the local government changed them into administrative dongs for the convenience of tax imposition and collection. So, lies could be divided or combined into dongs. If members of donggae had difficulty in preparing for the tax amount, or if they viewed that the tax amount imposed on them was unfairly higher than those of other dongs, dongim, the representative of the donggae, would submit a written petition asking the government to change the amount. Dongim used various forms such as cheopjeong (牒呈), seomok (書目), or pummok (稟目) to submit the petition. And, when he submitted a petition containing the names of other members, he would use deungjang (等狀). In most cases, dongim was taken by yangban who could read and write, and dongim would submit such petitions to reduce tax amounts, or to be exempted from a tax. Second, when the higher government delivered directions related with tax to administrative dong and myeon, it used jeonryeong (傳令). And, to prove that the higher government reduced rhwangok, it would issue wanmun or ilji. Third, on tax and labor service imposition, there were tax and service related with hwangok, miscellaneous labor services (japyeok), and beolgong, etc. On hwangok, the government imposed tonghwan, gihwan, and gyeolhwan, etc. to dong or li. For byeolgong imposed by the central government, there was preparation of hwangjang. And, for miscellaneous labor services, there were various items such as building of bridge, collection of pine resin, preparation of dishes and other utensils for specific events, collection of firewood, manufacturing of torture structures, masonry, night watch, relay delivery, gama bearing, and treatment of military officers. Forth, to Songjeong-dong located on the beach and beside a big road, such items as transportation of hwangjang, treatment of military officers, dangchi gyogun (gama bearing), night watch, and relay delivery were imposed for its convenient location. Fifth, in the standards of imposing hwangok, the government had imposed hwanja to Daha-myeon using ho (戶) as unit until the late 19th century. Then, in 1891, it began to impose geyolhwanjeon using jeongyeol as unit. And, in around 1860, as the government decided to collect hwangok not with grain but with coins, residents in coastal areas complained about difficulty of procuring coins. Sixth, petition documents show that residents expressed their desire to pay with money even for miscellaneous labor services. Actually, they had already paid with money for the items like firewood collection, collection of songjang, and masonry, etc.