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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