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8 Between the State and the Village: Land Taxation and “Substantive Governance” in Traditional China

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Chapter Summary

This chapter examines the operational realities and dynamics of substantive governance by focusing on land taxation in Huailu county. It begins with an analysis of the xiangdi's performance in delivering taxes and the county yamen's prompting. The chapter looks at how village regulations governing land taxation operated during the late Qing and Republican periods by examining disputes between the tax-advancing xiangdi and local taxpayers. It examines tax collection in villages under the tax-prompting xiangdi and on tax enclaves, respectively, which contrast with the cooperative practices in most villages. The chapter also deals primarily with the changing relationships between the government and the village under different tax systems, as well as their implications for understanding the nature of governance in North China villages. The majority of the xiangdi in Huailu delivered the tax monies promptly. The chaiyao was the only surtax in Huailu during the late Qing period.

Keywords: chaiyao; Huailu county; land taxation; late Qing period; North China villages; Republican period; substantive governance; xiangdi



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