Abstract:  Salt was one of the financial resources of the Southern Ming. High - ranking officers
from the Daxi army took charge of the administration of salt policy in Yunnan province, and civilian
officials participated in the administration at the grass roots level. Tax quotas increased because of
military expenditures, a reduction of salt output, and an expansion of the market area. The remnants of
the Daxi Army implemented proportional allocations, which yielded abundant profits to salt- workers.
Under the Qing Dynasty occupied the area, surrendered officers and officials were reappointed as
salt governors. The tax quotas and proportional allocations were inherited, and the tax standard of the :
Southern Ming became the original quota of Qing Dynasty, but the proportional allocation between
government and salt- workers was replaced by a quota system. In this way, the unorthodox precedent of
the Southern Ming generated a new ordinance in the Early Qing.