咸丰七年，胡林翼在湖北推行漕务改革，将漕粮一律改折征收，以漕折银解部。这改变了漕粮征收本色之定制，调整了不合时宜的收支结构。咸同年间，各省纷纷效仿湖北，重订钱漕章程，此为“第二次耗羡归公”。同治末年起，湖北在漕粮折征基础上，每岁由招商局采买海运米三万石。甲午战后，漕折银转用于外债、赔款之急需。19 世纪后半期的漕运制度之剧变，反映出漕务运作中核定成本、依赖市场的程度大为加深，不计成本的“贡赋逻辑”逐渐被取代。
Abstract
In 1857, Hubei Governor Hu Linyi initiated the reform of the grain tribute system. Grain tribute taxes were commuted into cash payments, while the rate of collection was raised. During and after the Taiping Rebellion, Hu Linyi’s successful reform in Hubei was copied with some modification by other provincial leaders, which can be regarded as the second“state surcharge”( haoxian guigong). From 1874, Hubei had been persuaded to divide a portion of grain tribute ( 30 thousands dan every year) to be transported via sea by the China Merchants Company. Hubei’s sea transport was suspended in 1897 because of the Sino-Japanese War indemnity. The transformation of the grain tribute system of Hubei illustrated that, grain tribute was collected and shipped mainly on the“market principle”instead of the “tribute principle”.
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