영조대 均役海稅의 수취와 상납 :「興地圖書」의 집계 분석

Abstract

This paper attempts to aggregate the total amount of sea tax during the King

Yongjo era, especially 10 years after the enforcement of Kyunyǒkpǒp. Sea tax was

composed of fishery tax, saltern tax, boat tax, and so forth. Fishery tax was

imposed on fishing equipment, such as fishing net, fish pound, fish weir, and fish

garth. Saltern tax was levied on several kinds of brine pans. Boat tax was enforced

on each boat, ship, or vessel.

The main results of the analysis are as follows. First, the value of Yǒji Tosǒ as a

source of information or statistics is higher than we expected. Second, the actual

situation of collecting sea tax at that time demonstrates the formalism of the state

finance during the late Chǒsen dynasty. Third, there was no downfall of collected

volume of sea tax after King Chǒngjo's reign because the amount of actual sea tax

had been very stable at the level of 80,000 yang since Kyunyǒkpǒp was established.

Finally, boat tax was the largest among several tax items, including fishery tax,

saltern tax, and seaweed tax.

Understanding the sea tax system and the actual taxation policy in the 18th

century encourages us to conduct an additional empirical analysis of that in the 19th

century. From a long-term perspective, we will be able to identify the trend of the

state finance during the late Chosǒn dynasty.