Gentry Power and Accountability: Negotiating Tax Hikes in Nineteenth-Century Sichuan
When China was recovering from the mid-nineteenth century rebellions, Sichuan assumed a special position in the expanding fiscal system of the Qing government. The province developed from a poor frontier region into a major contributor to both central government revenue and interprovincial assistance after the 1860s. Different from other regions, however, a large part of this increase in provincial revenue came not from new commercial taxes but from land tax surcharges. But how was the provincial government able to raise these surcharges?