읍양안과 주판으로 본 19~20세기 전결세 수취 양상: 경상도 언양현 삼동면 금곡리 사례를 중심으로

Abstract

This study compared land registers and account books of Ŏnyang County to reveal changes in land taxes from the nineteenth century to the twentieth. To reduce the tax burdens of peasants, areas and grades of each piece of land were readjusted during the official land survey in 1871. Areas were decreased than the actual ones. And there was a down-grading for dry fields to get a balance in tax burden with paddy fields. The aim of the official land survey in the Chosŏn dynasty was to make “the equilibrium of tax burdens” among the lands. The efforts of the country, however, could not lighten the burden of the people. It was because of practices of the local fiscal system which required extra burden from peasants to fulfill a tax quota. As a result, the people could not feel the effect of the equilibrium-policy in the field of land taxation system. Nevertheless, the country did not renounce the aim until the end of the dynasty.