17세기 전반 충청도 서산지역의 부세운영과 鹽稅 - 『호산록』을 중심으로 -

Abstract

This study aims to shed light on the social and economic aspects of the Seosan area in the early 17th century based on Hosanrok, the best remaining book of Sachan-eup, Cheongcheong-do. The focus of the study was on tax management including land taxes, offerings and tributes, and salt tax burdens directly related to the livelihoods of the times. First, Seosan located in the northwestern parts of Chungcheong-do during Imjinwaeran was out of the invasion route of the Japanese forces and suffered no big changes to its arable land taxes from the former half of Joseon. It was a sharp contrast to the cases of Gyeongsang-do and Jeolla-do whose arable land taxes were reduced to 1/6 and 1/4 of the level in the former half of Joseon, respectively. Seosan had no direct damage from the war, but it had to provide war supplies in shortage during the war. During the restoration period following the war, it was inevitably exposed to relatively greater tax burdens than other areas. Secondly, Seosan had to offer marine products to the king in the former half of Joseon due to its adjacent location to the sea. Of marine products, the oyster and small octopus were on the list of the marine products that had to be offered to the king throughout the year. Seaside households in Daesan and Jigok, where people collected the oyster and captured the small octopus in the middle of winter and summer, suffered from immense burdens. Even when they finished the preparation of marine products including the oyster and small octopus according to their designated amounts, the Seoris of the Seosan government office would reject them many times. They also suffered considerable burdens from the lamb and goat tributes to Haejeon and Jeonsaengseo installed at the Chungcheong barracks. In addition, there were diverse duties managed by Hyangso in Seosan-gun. Finally, Seosan paid salt taxes with Taean in the 17th century. Seosan's sea salt called Seotaeyeom boasted such high quality that the government managed it and levied taxes on it. The sea salt was mainly produced in the Garori and Cheonsu bays and divided into Gyeong and Jeong salt according to the production methods. The former required fewer days of making and more input of labor than the latter. Residents in Daesan, Ganwol Island, and Hwabyeon had to turn Gyeong salt into high quality sea salt due to the ruse of the royal family and the central Gaksa. The salt-making households had to suffer from greater burdens, and their abortion along the seashore of Seosan was a natural result. The weighted tax burdens of residents in Seosan finally began to reduce little by little after Gapsulyangjeon in 1624(12th year of King Injo's reign). As Yangjeon was implemented, the burden of arable land taxes was mitigated. The salt tax burdens of the salt-making households in Seosan were also reduced after the enactment of "Seotaejeolmok" in 1638(16th year of King Injo's reign) and the establishment of government-managed Jayeomjang under Hojo in Seosan and Taean. The implementation of Hoseo Daedongbeop in 1651(second year of King Hyojong's reign) also lowered the burden rates of offerings, tributes, and labor duties. The central government pushed forward the Yangjeon project and major financial policies including Daedongbeop in the early and middle 17th century, and they reduced the tax burdens that increased after the war to some degree.