1910년대 과세지견취도의 작성과 그 성격

Abstract

In 1909, Tong-gam department investigated state land and created two differentdocuments called ‘Register of state land’ and ‘Surveyed map of the state land’. For private land, they made Register of Land Tax in order to impose tax on it. After completing working on the Register of Land Tax, they needed to figure outwhich land belongs to whom. Thus, in 1911, the Index map for Taxable lands was made in ChungCheongprovince. Examining the process of trial and error, they developed the Index mapfor Taxable lands all over the country in 1912. Specifically, in March 1912, ChosunGovernor announced to create the Index map for Taxable lands. At first, the countyconvened all the heads of each small village called ‘myeon’ and made them submitplan until April. Then, Tong-gam department completed writing the Index mapfor Taxable land from May to July. Finally, they compared the Index map forTaxable lands with the Register of Land Tax. This Index map for Taxable lands brought the following effects. First, usingthe Register of Land Tax allowed the Tong-gam department to determine wherethe taxable lands were. Next, missing lands in the Register of Land tax such ashidden land and re-irrigated land were added and taxed, as a result, tax incomeincreased. Finally, it identified boundaries between small towns. This Index map for Taxable lands remains at Kyeongsangnamdo Gimhae-gun,Changwon-gun and Hadong-gun. They are almost same, but has some differences. In Changwon-gun and Hadong-gun, they made connection map first and madeIndex map next. But in Gimhae-gun, they made original Index map first and madeconnection map and Index map. After the Japanese Government-General of Korea wrote Index map for Taxablelands, they compared with Register of Land Tax and revised Index map. Furthermore,they wrote the original map by referring Index map. Thus, Index map for Taxablelands developed into the land registration map through the original map. This wasthe matrix of present landownership of Korea.