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The Economic Role of the Imperial Household in the Ch'ing Dynasty

Published online by Cambridge University Press:  23 March 2011

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This author will attempt to present a preliminary study of the economic aspects of the Imperial Household (Nei-wu-fu), which played a unique role during the Chʻing Dynasty in the grand strategy of the Manchu rule over China. The fact that this vital area of Chʻing history has long been neglected can be gauged from the lack of scholarly studies on the Nei-wu-fu up to the present. Even in the imperial days, few Chinese scholars knew about the actual workings of the Nei-wu-fu, for it remained a closed field to outsiders—almost a shrouded mystery. The reasons for its mysterious character were twofold: on the one hand, inaccessibility of sources of information prevented people from getting a clear picture of the Imperial Household; on the other hand, Chinese were inhibited from investigation, since to peer into the “secret affairs of the Court” (Kung-wei chin-shih) was to run a political risk.

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Copyright © The Association for Asian Studies, Inc. 1972

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References

1 Chinese scholar-officials had little knowledge of the operation of the Nei-wu-fu, Many private writings in the Chʻing period illustrate their ignorance. Here we take one instance for example: Wu Chen-yü, Yang-chi-chai tsʻung-lu [Miscellaneous Notes of Yang-Chi Studio], Vol. 2, p. 10. “Ministers of the Nei-wu-fu are in Manchu language called ‘pao-i amban.’ Chang Wen-chen said that the institution of the pao-i-ta is unique to this Dynasty. Its function includes the care of the Imperial wardrobe, carriages, the attendance to the daily Imperial needs and anything in connection with the Imperial movement. Its responsibility is very heavy and completely unlike that of the outer government. In the Ming Dynasty, it was the eunuchs who ran the secret affairs of the Court and all the posts of customs and textile commissions were filled by eunuchs. While in our time, the Nei-wu-fu is under the concurrent control of ministers—their number is indefinite. Under them are the various sections. The posts of salt administration, customs, and textile commissions are appointed from among the directors of the sections of Nei-wu-fu. The method is better than that of the Ming Dynasty.”

2 Sen, Meng, Chʻing-tai shih [History of the Chʻing Dynasty], chap. 4, “Pa-chʻi chih-tu kʻao-shih” [“A study on the Banner system”] (Taipei, Cheng-chung Book Co., 1960), pp. 5657.Google Scholar

3 This is the consensus reached by all the writers from the Chʻing Dynasty to the present. See Chen Tʻien-tʻing, Chʻing-shih tʻan-wei [Studies in Chʻing History] (Kunming, 1944).

4 Ke, Fu, Tʻing-yü tsʻung-tʻan [Miscellaneous Notes of the Tʻing-Yū Studies] (Chung-hua, Shanghai, 1959), Vol. 8, section 3.Google Scholar

5 Chen Tʻien-tʻing, Chʻing-shih tʻan-wei, pp. 64–65. “The Nei-wu-fu was established before the conquest days; the date is not traceable.” Liu Chia-chü, Chʻing-chʻao chʻien-chʻi ti pa-chʻi chʻuan-ti [The Allotted Land Policy for the Eight Banners in the Early Chʻing Dynasty] (Taipei, 1964), p. 69. “It seems that the date of the establishment of the Nei-wu-fu should be before the first year of Shun-chih (1644) or in 1644.” All official books of the Chʻing Dynasty referred to the beginning of the Nei-wu-fu as “kuo-chʻu” (the early years of the Dynasty).

6 Spence, J., Tsʻao Yin and the Kʻang-hsi Emperor; Bondservant and Master (New Haven, 1966). See footnote 31.Google Scholar

7 Fang, Chao-ying, “A Technique for Estimating the Numerical Strength of the Early Manchu Military Forces,” in Harvard Journal of Asiatic Studies, Vol. 13, no. 1–2, June 1950CrossRefGoogle Scholar. Spence, J., Tsʻao Yin, pp. 25Google Scholar. Michael, Franz, The Origin of Manchu Rule in China (New York, 1965, first published in 1942), chap. 4, pp. 3947.Google Scholar

8 Shirokogoroff, S. M., Social Organisation of the Manchus, A Monograph (Shanghai, 1929), pp. 106107Google Scholar. Tung-yin, Mo, Man-tsu-shih lun-tsʻung [Collected Essays on the History of the Manchu Clan] (Peking, 1958), pp. 130140.Google Scholar

9 The Veritable Records of the Chʻing Emperors, Shih-tsu, Vol. 30 7/7/1st year of Chʻung-te (1636): “In Tʻai-tsuʻs time, everybody was delighted on occasions of war and hunting, all prepared their horses, saddles and provisions.”

10 Mo Tung-yin, Man-tsu-shih, pp. 136–139.

11 Chʻin-ting hu-pu tse-li (The Regulations of the Board of Revenue), (Tʻung-chih) Vol. 1, “hu-kʻo,” 1, pp. 10–13.

12 Meng Sen, Pa-chʻi kʻao-shih, pp. 56–62.

13 Yang Chung-hsi, Hsüch-chʻiao tzu-ting nian-pu, “Nihan Yang-shih chia-shih, chi-lueh,” p. 1.

14 Ta-chʻing hui-tien (The Chʻing Statutes) (Chia-chʻing), Vol. 724, pp. 12Google Scholar. Tʻe-sheng-an, , Sheng-ching Tien-chang pei-kʻao [A Collection of Rules and Regulations Relating to the Office of the Tartar General of Shengching] (Shengching, 1878), Vol. I, pp. 610.Google Scholar

15 Veritable Records, Shun-chih, I-chʻou/9/1st year.

16 Liu Jo-yü, Che-chung-chih [An Account of the Eunuch Offices of the Ming Dynasty] (in Tsʻung-shu chi-chʻeng series, chʻu-pien), Vol. 3. The whole volume was devoted to the functions of the twenty-four eunuch-controlled bureaus in the Ming Court.

17 Dorgon She-cheng jih-chi (Diary of Regent Dorgon) (Palace Museum, Peiping, 1935). The Diary covers the period of May 29th to July 9th of the second year of Shun-chih. A true picture of Dorgon's monopolization of the Imperial power can be seen from these records.

18 Veritable Records, Shih-tsu, wu-chʻen/7/15th year.

19 Ibid., Shih-tsu, Jen-su/5/10th year.

20 Ibid., Ting-yu/7/10th year.

21 Ibid., Chi-mao/10/11th year.

22 In 1655, Shang-fan-ssu was upgraded to a higher status known as Shang-fan yuan. In 1656 Chung-ku-ssu was elevated to Li-i yuan and Shang-pao chien was entrusted with the custody of the Imperial Seal. In 1660 the Nei-kuan-chien was raised to Hsuan-huei-yuan. In 1661, the following changes were effected: Shang-shan chien was made Tsʻai-pu yamen; Hsi-hsing-ssu was made the Nei-kung-pu and Ping-chang-chu, the Wu-pei-yuan.

23 See footnote 20.

24 lieh-chuan, Chʻing-shih (Chʻing Dynasty Biographies) (Chung-kuo, Taipei, 1962)Google Scholar, Ta-chʻen hua-I chuan-tang, Cheng-pien, Vol. 4, pp. 33–34. Biography of Leng Seng-chi.

25 Veritable Records, Shih-tsu, Chia-chʻen/3/15th year; Jen-chʻen/4/15th year.

26 Meng Sen, Chʻing-tai-shih, appendix 2, Shih-tsu chʻu-chia kʻao-shih, pp. 455–463.

27 Chʻing-yün, Wang, Shih-chu yü-chi [Collection of Notes on Financial Matters of the Chʻing Dynasty], (first edition) Vol. 3, pp. 38.Google Scholar

28 Pa-chʻi tʻung-chih (General History of the Eight Banners), chʻu-chʻi (first series) Vol. I, section 1.

29 Ta-Chʻing hui-tien (Kuang-hsü edition), Vol. 89, pp. 3–10.

30 Chʻin-ting tsung-kuan nei-wu-fu tse-li (Regulations of the Imperial Household Management) (Hsien-feng edition) (Palace Museum reprint, 1937). Tʻang-shang chuan, Vol. I, pp. 1–4. Tsʻao Tsʻung-ju, “Tsung-kuan Nei-wu-fu kʻao-lueh” (“A Study on the Imperial Household of the Chʻing Dynasty”) Wen-hsien Tsʻung-pien (Miscellaneous Chʻing Historical Documents). Appendix table (Reprint, Taipei, 1961).

31 Wu Chen-yü, Yang-chi-chai tsʻung-lu (Chung-kuo chʻing-tai shih-liao tsʻung-kʻan, Taipei, 1967, Wen-hai chʻu-pan-she, based on 1896 edition), Vol. 8, p. 8. Of the seven sections and three departments, functionally speaking, the Section of Supply was ranked as the most important. But, in accordance with the official tradition, the Accounts Section, the Section of Ritual and Ceremonial Affairs, the Judicial Section, and the Section of Imperial Guards and Imperial Hunt were classified as the “most involved and busy” offices, while the Section of Supply and others were put under the “daily routine” category. Promotions in the official hierarchy were dependent upon those occasions when the emperor's personal attention was drawn. For example, a Reader of Prayers during the sacrifice ceremony might get a quick promotion on account of his recitation. There was a saying circulating among official circles that “the result of ten years' assiduous study under the window of a studio is not as rewarding as a short time ‘howling.’“

32 Ta-Chʻing hui-tien (Kuang-hsü ed.) Vol. 94, pp. 6–7.

33 Wang Chʻing-yün, Shih-chu yü-chi, Vol. 3, under the heading “chih Nei-wu-fu” pp. 3–8. Chu I-tsung, Jih-hsia Chiu-Wen Kʻao, Vol. 71 Nei-wu-fu pp. 11–18.

34 Chʻin-ting kuo-chʻao kung-shih (A History of the Chʻing Palaces), Chʻu-chi (first series), (Peiping: Palace Museum reprint, 1932), Vol. 1, Imperial Decrecs.

35 Chao-lien, Hsiao-tʻing tsa-lu, Vol. 4, under heading “Kuei-yu chi-pien.”

36 Tsung-kuan Nei-wu-fu tse-li, Kuai-chi-ssu (Accounts Section), Vol. 1, p. 2.Google Scholar

37 Ming-shih (History of the Ming Dynasty) (Twenty-five dynastic history series, Hong Kong, 1959), shih-huo-chih i, Vol. 77; Chih 33, pp. 174–175. Chʻing-shih-kao (Draft History of the Chʻing Dynasty) (Peiping, 1927), shih-huo-chih i, pp. 10–13.

38 “The Imperial domain under the management of the Nei-wu-fu during the Early Chʻing,” by Muramatsu Yūji, in no. 12 of Hitotsubashi Daigaku, Kenkyūjo nempō, 1968, p. 12 (in Japanese).

39 The imperial domain appeared under diverse names in the different editions of Ta-Chʻing hui-tien.

40 The classification was used in different editions of the Ta-Chʻing hui-tien.

41 It is called the “non-claimed land” as a result of the death of the original holders. Chʻin-ting hu-pu tse-li, Vol. 10 under the heading “ju-kuan i-tsu.”

42 Tsung-kuan nei-wu-fu tse-li, Kuai-chi-ssu chuan, Vol. 1, pp. 23–24.

44 See footnote 4.

45 Tsung-kuan nei-wu-fu tse-li, kuai-chi-ssu chuan, Vol. 1, pp. 11–17.

47 Ta-Chʻing hui-tien (Kuang-hsü edition), Vol. 94, Nei-wu-fu.

48 Tsung-kuan nei-wu-ju tse-ti, Kuai-chi-ssu chuan, Vol. I, p. 18.

49 Tsung-kuan nei-wu-fu tse-li, Kuai-chi-ssu chuan, Vol. 4, pp. 72–73.

50 Chʻing-chʻao wen-hsien tʻung-kʻao (Imperial Encyclopaedia of the Chʻing Dynasty) (Shanghai: Commercial Press, 1935), Vol. 38, pp. 5211–5214. Ta-Chʻing hui-tien (Chʻien-lung edition), Vol. 87, under Kuang-chʻu 55u.

51 Ming-shih, Vol. 82, shih-huo, 6, pp. 184–186.

52 Tung-hua-lu (Chʻing History), Shun-chih, 3. This Imperial decree contained a long list of articles to be delivered by Chihli province. In 1651 the delivery of imperial robes made in Shensi was exempted. In 1654, the annual delivery of silk and cloths was exempted for two years.

53 Wang Chʻing-yün, Shih-chü yü-chi, Vol. 1, pp. 1–3.

55 See footnote 50.

56 Shansi tʻung-chih (Gazetteer of Shansi Province) (1737 edition), Vol. 47. “Produce” under Lu-an-fu, p. 21. Lu-chʻeng hsien-chih (Gazetteer of Lu-Ching), Vol. 4, under “Tsa-chi.” Chʻang-chi hsien chih (Gazetteer of Chʻang-chi), Vol. 7, pp. 16–20 under “Wu-chʻan.”

57 Hu-pu Shansi-ssu tsou-kao (Collection of Memorials Compiled by the Shansi-ssu) (published in later years of Kuang-hsü, Peking), Vol. 2, pp. 3–6.

58 Chʻing-chʻao hsü-wen-hsien tʻung-kʻao (Imperial Encyclopaedia of the Later Years of the Chʻing Dynasty) (Commercial Press, Shanghai: 1935), Vol. 62, “Tʻu-kʻung-kʻao” 1, p. 8139.

59 Fairbank, John King, “On the Chʻing Tributary System,” Part 3 of Chʻing Administration: Three Studies (Harvard, Yenching Institute Studies, 1960), pp. 107160.Google Scholar

60 Tsung-kuan nei-wu-fu tse-li, Tʻang-shang chuan, Vol. 2, pp. 45–46.

61 Chang Shou-yün et al., Huang-chʻao chang-ku hui-pien (A Privately Compiled Encyclopaedia of the Chʻing Dynasty), shang-tsʻe, nei-pien, chuang 14. Tsung-kuan nei-wu-fu tse-li, tʻang-shang chuan, Vol. 3, pp. 71–72.

62 Wang Chʻing-yün, Shih-chü yü-chi, Vol. 6 under heading Kuan-shui (customs), pp. 1–8.

63 Fa-shih-shang, Tʻao-lu tsa-lu (Miscelleneous Notes) (Chʻing-tai shih-liao pi-chi tsʻung-kʻan, Peking, 1959), Vol. 1, pp. 23–25. The silver reserve in the Imperial Vaults is given in this book covering the years 1667 to 1774. The author remarked that the first five years' record of Kʻang-hsi, from 1662–1667, was mildewed beyond recognition.

64 See footnote 62.

65 Ta-Chʻing hui-tien (Chia-chʻing edition), Vol. 16, pp. 1–2.

66 Shih-liao hsün-kʻan (Historical Materials Published Every Ten Days) (Peiping: Palace Museum, 1931), no. 31–34 and 40.Google Scholar

67 Spence, Tsʻao Yin, pp. 103–109. Wen-hsien tsʻung-pien (Peiping: Palace Museum, 1931), 10th and 11th tsi.

68 Wang Chʻing-yün, Shih-chü yü-chi, Vol. 3, pp. 47–48. Ta-chʻing Hui-tien (Kuang-hsü) Vol. 19, pp. 21–22, Pei-tang Fang.

69 Ta-Chʻing hui-tien (Kuang-hsü edition) Vol. 19, pp. 21–22.

70 Li Yueh-jui, Chʻun-ping-shih yeh-chʻeng (Collection of Notes from Private Sources), chüan chung, under heading Yen Wen-ming: “Yen was in charge of the Board of Revenue for a few years. During his tenure of office, one of his most outstanding reforms was the introduction of Han (Chinese) officials to the Pei-tang-fang.” According to tradition, the Pei-tang-fang was solely controlled by Manchu officials and so for over two hundred years no Chinese officials were in the position to find out the actual state of government finances. When he was first appointed to the post, Yen memorialized the Throne that because the Manchu secretaries were not familiar with the technique of calculation, they had to rely upon the lower clerks to do the job which resulted in a mess. In order to clear things up, he insisted that it was necessary to employ Chinese (Han) officials in the Pei-tang-fang office. This proposal did not at first draw any adverse response from the Manchu officials; but the clerks were thrown into consternation. However, at that time the Empress Dowager was relying on Yen, so his proposal was eventually endorsed. From then on the actual state of government finances began to be known to the outside. This is really an epoch-making event which indicates the beginning of the decline of the Manchus and the rise of the political power of the Han (Chinese) in the government.

71 From the documentary evidences we may assume that the practice of handing over the customs surplus to the Inner Vaults of the Nei-wu-fu was institutionalised from the first year of Emperor Yung-cheng, though it had been thus as early as the Kʻang-hsi period as mentioned in Spenceʻs work. From the memorials contained in the Wen-hsien tsʻung-pien, it is clear that it became a coercive measure for the superintendents of customs houses to hand over the surplus.

72 Shih-liao hsün-kʻan, no. 27–28, “Kao-puʻs Illegal Dealings in Jade.” The jade trade involved Kao-pʻu and indicates considerable traffic had been going on between Sinkiang and the rich cities of Chiang-nan province.

73 The East Pearls (tung-chu) were used by the Court and the Manchu nobility as distinct ornaments. “Pearls can be found in all the rivers in the eastern part of Sheng-ching. The finest ones are found in Sung-hua-kiang river and rivers in Aigun area. Every year the General-manager of the Ula-hunters dispatches soldiers to go up-river to collect them. At the end of winter season, the pearls are to be submitted for examination before they are sent to the Court as tribute.” Sa-yin-erh, , Chi-lin Wai-chi, Vol. 7, p. 15Google Scholar (in Chʻing-chʻao Fang-shu yü-ti tsʻung-shu, Taipei).

74 Tsung-kuan nei-wu-fu tse-li, Kuang-chʻu sse chuang, Vol. 1, pp. 21–22.

75 Tung-san-sheng cheng-lueh, quoted by Chʻing wen-hsien tʻung-kʻao, Vol. 62. Tʻu-kʻung kʻao: “In later years because population in Manchuria increased, trees were felled, and animals fled to other remote places. And since the years of Hisen-feng, a major part of the hunters' area was ceded to Russia, so that only three to five hundred families of hunters were left in a small area between the eastern part of Ying-ta-mu river and the west side of the estuary of the Ussuri river. As a result few of the hunters could deliver a sufficient amount of furs to fulfill the required quota.”

76 Since the last quarter of the eighteenth century, furs and skins had been imported to Canton from America, and this continued on until the latter half of the nineteenth century. The following are import figures for fur in the Maritime Customs Gazette, Statistical Series 2, no. LVI, Oct.-Dec, 1879–1882:

77 Ta-Chʻing hui-tien (Kuang-hsü edition) Vol. 90, under Kuang-chʻu-ssu, pp. 1–14.

78 Sheng-ching tʻung-chien (Collection of Regulations Relative to the Sheng-Ching District) (author unknown, reprint, Taipei), Vol. 6, pp. 207–229: “Kuan-sheng-chü ying-pan shih-i.”

79 Yang Tʻung-kuei, Sheng-ku (Collection of Notes Relating to Sheng-yang) (in Liao-hai tsʻung-shu, Taipei reprint), Vol. 3: “At the beginning, the Manchus traded ginseng with the Ming. The Ming people took advantage of the fact that ginseng could not retain its freshness for long, so they deliberately stalled for a better bargain. To meet with that situation, Tʻai-tsung instructed our people to have ginseng heated first in order to make it less perishable.”

80 Tung-hua-lu, Shun-chih, 3. Kuei-yu/8/1st year. “Regent Dorgon instructed the Board of Revenue: ‘Our people coming from Manchuria often molested the Chinese natives over the selling of ginseng, which must be stopped and investigated. However, as the small people have to make a living, from now on they shall be only allowed to sell in Peking, Yangchow, Tsining and Lin-chʻing. In case there is any coercion, local officials must arrest the offenders and send them to the Capital for due punishment.’”

81 Sheng-ching tʻung-chien, Vol. 6, under “Kuan-sheng-chu ying-pan-shih-i.”

82 Ta-Chʻing hui-tien, (Kuang-hsü edition), Vol. 20, under Shantung chʻing-li-ssu. Chʻin-ting Hu-pu tse-li (Tʻung-chih edition), Vol. 33, pp. 1–28.

83 Ta-chʻing hui-tien, Vol. 20. Inspectorate of Maritime Customs, Report on Trade at the Ports Open by Treaty to Foreign Trade, 1865–1866, pp. 18–19. Part of the Report made by the inspector at Newchuang is as follows: “In former years the collection of ginseng was in the hands of forty merchants who, on payment of a heavy fee, obtained the necessary authority from the Tartar General of Kirin. Each merchant was bound to hand over to the government a certain amount of ginseng. The search, from April to September, entailed the employment of outlaws who underwent great hardships and great dangers. Often they got nothing. Since Tao-kuang years, the production was gradually on the decline, and it was very hard to get the best quality ginseng. Ginseng from Korea is the best. The local ginseng fetch lower prices than the Korean ones.”

84 See footnote 82.

85 Sheng-ching tʻung-chien, Vol. 6.

86 Memorial submitted to the Court in 22/first month of 16th year of Chia-chʻing, contained in Vol. 6 of Sheng-ching tʻung-chih.

87 Sheng-ku, Vol. 2. “In the mountains of the Tʻung-hua district there are many ginseng gardens. The fields are irrigated just like vegetable gardens. In summer the plants are shaded from the sun by mats. After eight or nine years the plants are taken out for sale. This is the so-called “tender ginseng” (yang-seng).

88 Tsung-kuan nei-wu-fu tse-li, Kwang-chʻu-ssu, Vol. 1.

89 Ibid., Vol. 2, under sheng-shang yin-liang.

90 Shih-liao hsün-kʻan, no. 31, Memorial of Arbanha.

91 Inspectorate of Maritime Customs, Report on Trade at the Ports in China Open by Treaty to Foreign Trade, for the years 1866 to 1885. Also in the Chinese Report of 1881, p. 20, the import of ginseng of the following years is given as follows:

92 Tsung-kuan nei-wu-fu tse-li, Kwang-chʻu-ssu, Vol. 1.

93 Chʻin-ting li-pu tse-li (The Regulations of the Board of Civil Appointment), Vol. 2. Chiang-fa, P. 23 Kuan-shih.

94 This regulation applies to all officials of the Empire. See remarks made by the compiler of the Wen-hsien tsʻung-pien, no. 6, 1937.

95 Wen-hsien tsʻung-pien (Peiping: Palace Museum, 1937, the 6th tsi).Google Scholar

96 The Secret Accounts Bureau, mentioned in the documents, was not a formal institution in the bureaucratic organization listed in the Ta-Chʻing hui-tien.

97 Secret Accounts: Chang-ling's memorial dated 8/12/60th year of Chʻien-lung.

98 Secret Accounts: Li Chih-ying's memorial dated 20/10/52nd year of Chʻien-lung.

99 The amount covers only the payments made during the period 1780 to 1795.

100 Ta-Chʻing hui-tien, Vol. 1172. Also, Chʻing shih-kao, Vol. 119, chih-kuan, 5.

101 Tsung-kuan nei-wu-ju tse-li, kuan-fang-tsu-kʻu chuan.

102 Chʻin-ting hu-pu tse-li, (Tʻung-chih edition), Vol. 4 set prices of the family members of the condemned officials. Vol. 10 confiscated houses and land for sale and rent. Ta-chʻing hui-tien, Vol. 98. “Some of the houses arc subjected to reallocation by the government; some are for sale; others for rent.

a. Houses for rent:

Houses of 7 ling, each unit is to charge 2 chien per month

Houses of 6 ling, each unit is to charge 1 chien & 5 feng.

Houses of 4–5 ling, each unit is to charge 1 chien

Houses of 3 ling, each unit is to charge 5 feng.

b. House for sale:

Only houses for living purposes are allowed to be put up for sale. They are classified into 5 grades: the first grade consists of large dimensions of up to 9 “ling,” the set price is 100 taels per unit. The fifth grade comprises the smaller ones which are to charge 5 taels per unit.

c. Business premises, “when already under contract, are to be charged in accordance with their existent scale. If not already rented, the rentals are assessed according to their proximity to the thoroughfare: the nearest are 5 taels per unit, while those in the quieter districts are 3 to 4 chien per unit per month.”

103 Tsung-kuan nei-wu-fu tse-li, Kuai-chi-ssu, Vol. 3.

104 Cases of confiscation in the Shun-chih period were more frequent.

105 See the biography of Ho-shen in Chʻing-shih lieh-chuan, Vol. 35, ta-chʻeng lieh-chuan, chʻi pico, 10, Also, Eminent Chinese of the Chʻing period, ed. Arthur W. Hummel under Ho-shen.

106 Shih-liao hsün-kʻan, no. 6–8 (Peiping: Palace Museum, 1930) 21/July and 18/August. The preliminary report on the property of Ho-shen and Liu-chuang are contained in memorials of Mien-en, Ch'ung-yi, and Yung-pu, dated 28/3/4th year of Chia-chʻing.

107 Imperial decree 25/4/4th year of Chia-chʻing. Many private accounts of Ho-shenʻs case were derived practically from one source since the contents are the same: Chʻing-chʻao yeh-shih (Miscellaneous Records of the Chʻing Dynasty from Private Sources), Chʻing-pai lei-chʻao (Miscellaneous Records Concerning the Chʻing Dynasty) and Chung-kuo mi-shih (Secret History of China) carried the same story.

108 Memorial of Tsai-ling, Secretary of the Board of Revenue, 1873, in Tao-Hsien-Tʻung-Kuang ssu-chʻao tso-yi, Vol. 6, p. 2443.

109 For loans to the Chʻang-lu salt merchants and Liang-huai salt merchants for interest, see Tsungkitan nei-wu-ju tse-li, Kuang-chʻu-ssu, Vol. 4, pp. 71–72: the names of the pawnshops were Wan-chʻeng, Feng-ho, Chih-chʻing, Yung-hsiang, En-feng, En-chi, En-lu, and three others. “The ten pawnshops were invested with a capital fund of 388,851 taels. For some years the capital was taken out to give to the salt merchants of Ch'ang-lu for higher interest.” Some of the pawnshops were originally the property of Manchu officials and were confiscated under the Nei-wu-fu. For instance, Wan-chʻeng pawnshop was formerly owned by Hai-pao who opened the shop with an initial capital of 33,874 taels. Sec Tsung-kuan nei-wu-fu tse-li, Tang-shang chuan, Vol. 4. Kuang-chʻu ssu, Vol. 2, and Vol. 3. Generally, the loans were charged with a 10 percent interest from the merchants.

110 As I have mentioned, the size of Ho's wealth was exaggerated by private accounts. Even Liang Chʻi-chʻao tended to such sweeping overstatement: “The total national revenue of the Manchu government was about 70 million; Ho in twenty years' time as Grand Councillor amassed a sum of wealth that equalled more than half of ten years' national revenue. … All this went to the Imperial Household. Yet it was kept a secret. … People wonder that during the early years of Chia-chʻing the vault of the Board of Revenue had not been augmented, then where had these eight hundred million taels of silver gone to? [sic]”

111 Memorial of Pao-hsing, Secretary of the Board of Revenue, 1872. Tao-Hsien-Tung-Kuang ssu-chʻao tso-yi (Collection of Memorials of the Reigns of Tao-kuang, Hsien-feng, Tung-chi, and Kuang-hsü), Vol. 6. p. 2338.

112 See footnote 1.

113 The financial state of the Chʻing was deliberately kept closed to the Chinese officials. See Wang Chʻing-yün, Shih-chü yü-chi, Vol. 3, p. 4. Before the last quarter of the nineteenth century, no Chinese were employed in the Board of Revenue and the Board of Public Works as “Overseers” of the various Stores belonging to the two Boards. See Ta-Chʻing hui-tien, Vol. 24. Hu-pu under Tang-fang, Yin-Kʻu, Chʻo-Tuan-Kʻu.

114 Wang Chʻing-yün, Shih-chü yü-chi, Vol. 3, p. 7Google Scholar and I-tsung, Chu, Chʻing-ting jih-hsia chiu-wen kʻao (Imperial Gazetteer of the Metropolis), Vol. 71, under Nei-wu-fu.Google Scholar

115 Wang Chʻing-yün, Shih-chü yü-chi, Vol. 3, pp. 39–40.

116 Ta-Chʻing shih-ch'ao sheng-hsün, K'ang-hsi, Vol. 4, pp. 1–5.

117 The following table is based upon figures given in Vol. 1 pp. 23–26 of Tao-lu Tsä-Iu by Fa See also Wang Ch'ing-yün, Vol. I pp. 2–3.