19세기 중반 還穀의 감소와 充完 시도

Abstract

This paper examines the method of supplementing the loss of Hwuan-Gok (還穀), which was a stockpile grain in the 19th century, and its impact. After the 17th century, Hwuan-Gok (還穀) officially changed to a means of replenishing finances in addition to the original function of relieving the people and grains in case of emergency. In particular, local finance became an indispensable source of income while relying on Hwuan-Gok (還穀) for part of the ordinary expenses. In the early 19th century, Hwuan-Gok (還穀) nationwide exceeded 10 million bags, and the share of finances increased accordingly. As taxes plummeted after a severe famine in 1809, the central government began to reduce the Daedongmi (大同米), which was allocated to provinces nationwide, and the number of times of using Hwuan-Gok (還穀) increased significantly. Hwuan-Gok (還穀) was the easiest alternative to use in situations where income could not cover spending. As a result, in the early 19th century, Hwuan-Gok (還穀) had already been exhausted in many regions. It was difficult for the central and local governments that relied on Hwuan-Gok (還穀) to find new income. The grain loan business in the state of insufficient grain caused great damage to the people due to various illegal methods. The way to solve the problem was to fill the loss of Hwuan-Gok (還穀) and operate the normal grain loan business as before. The most commonly used method to fill the lost grain was distribution collection. Distribution collection was a method of dividing the lost grain from the local people. Local governments began to think about other ways to make money from operating expenses while filling up the scarce grain. So, what emerged was the loan business using coins [錢還] and Do-Gyeol (都結). The Jeon-Hwan (錢還) was to distribute coins in spring and collect them as rice in autumn instead of depleted grain. In this way, the grain loan business could be maintained without grain as before, and interest income could be secured to supplement the finances and fill the lost grain. Do-Gyeol (都結) refers to the performance of the tax payment service previously handled by the Ho-su (戶首). In the process of paying the tax, the local government brought the profits of Ho-su (戶首). The results of the policy to fill the lost grain were not significant. Rather, by the middle of the 19th century, Hwuan-Gok (還穀) was reduced to about half that of the early 19th century. In a situation where Hwuan-Gok (還穀) was insufficient, the policies implemented to fill the lost grain caused great damage to farmers. In the absence of improved economic conditions, farmers were unable to withstand the unfair and heavy tax collection by local governments. In the end, the peasant rebellion was only a matter of that period and was like a sequence to come at any time. However, it is difficult to unilaterally conclude that the local government's heavy tax collection is negated by local officials. It is also necessary to fully consider the practical reason that the local government, which relied on Hwuan-Gok (還穀) for a large portion of the current expenses, had no suitable alternative and lacked support from the central government.