19세기 전라감영의 재정상황과 부담전가의 양상: 규장각 소장 全羅監營 재정자료를 중심으로

Abstract

Many studies have been conducted on the operation of local finance in the late Joseon Dynasty. However, the units that identify this are mostly centered on the chronological data and document of county. However, in order to illuminate the financial problems and structure of the central government-local region, it is necessary to look at the problem of local finance centered on the unit of functionally supervised. In this period, we focus on Jeonrado, where the financial crisis was concentrated in the mid-to-late nineteenth century, and spatially related to the operation of central finance. As a position to take charge of the taxation of subordinative county in the province, Gamyoung(Provincial Government) was a position to primarily accommodate the financial demands of the central government. Based on these characteristics, the nature of the central is prominent. In other words, according to the financial demand of the mediation, Jeonra Gamyoung had to receive the taxation itself, transfer the stockpile of the funds, and operate the supplemented rice from the center. Also, in response to his financial needs and expenditure of financial demands from the center, Gamyoung was secondarily also in charge of operating his financial resources. This was also manifested in various aspects such as the introduction of tax income, the provision of stockpile, the opening of the restoration of history, and even the distribution of the chili act. That is, the financial situation and of the Jeonra Province in the 19th century was shaped by the ‘burden transfer’ which is supposed to supplement this from the lower institutions according to the financial demand of the higher institutions between Central government-Gamyeong-subordinative county, This aspect is well illustrated.