Abstract: Abstract:In the early Qing dynasty, areas of Hunan province that had been ravaged by warfare underwent a process of rebuilding the tax and corvee systems that included land reclamation reallocation of taxes, and land surveys. The reform of the tax and corvee in Hengshan County in 1704 reveals the salient features of the abolition the lijia and the establishment of the ziqu system of administration. Following Governor Zhao Shenqiao's initiative, the abolishment of the lijia expedited tax collection, and Hengshan County broke the shackles of lijia rules and regulations. Adhering to the principle of no cross-regional grain distribution and setting up districts at the local level, these reforms gave birth to the geographical features of the ziqu system and remodeled the tax and corvee zoning system into seventeen zi and 437 qu. Taking the new round of land reclamation in 1714 as anopportunity, the magistrate or Hengshan county, Ge Liangchen surveyed wasteland within the ziqu administrative framework. Subsequently, ziqu became an important local unit for tax, corvee, and land registration. In the historical process of shaping this region, the administrative function of the ziqu was gradually strengthened and extended. Meanwhile, the taxes and corvee divisions at the grass roots were formalized and great strides were made in regional political organization. The new administrative terminology and concepts also profoundly affected the composition of land contracts.

摘要：

清初，迭遭兵燹的湖南地区经历了兴垦、均编粮里、清丈等重建赋役秩序的过程。其中，衡山县于康熙四十三年实施的“废甲编区”更是呈现出清初里甲赋役改革的丰富面相。因应偏沅巡抚赵申乔 革除里排、滚单催征的举措，衡山县打破原有里甲规制的束缚，改革中坚持粮不过区、就地编区的原则， 孕育了字区的地缘性色彩，重塑十七字四百三十七区的赋役区划体系。以康熙五十三年新一轮的清丈为契 机，知县葛亮臣在业已建立的区划结构内清查荒籍，使字区成为地方重要的赋役征派和土地登记单位。在这一区域变迁的历史过程中，字区的行政区划功能逐渐得到强化和延续，以赋役征派为目的建立起来的基 层赋役区划向实体化与政区化迈进，与之相应的行政话语也深刻地影响着民间契约文本的表达。