Abstract: The tax quota o f Qing dynasty had a special inherited connection with the tax quota affixed during the Ming emperor Wanli’s reign. Focusing on the taxation system and local administration, this paper is a case study of Nanxiong, in Guangdong province which was located near the Dayu Mountain Road, a significant transportation artery during Ming and Qing dynasties. The author demonstrates that diverse concept of tax quota was affected by locality and transportation routes. Through a detailed account of the process o f taxation and local history, this article reveals interconnections between local society and the state.