Salt Tax Silver

Stephen Tai
Apr.25, 1998

	Inscription: [middle] The 25^th year [of Kuang Hsu] (1899, 1875-1908) [Right] Yu Hen Tong (Silversmith) [Left] Yi Shen Shang (Salt merchant) Dimension: 59(L) x 51(W) 34(H) mm Weight: 359 g
	Salt Distribution Certificate Issued by the General Bureau commanding the sales of salt from Huai River Areas in Anhuei, to Salt merchant Cha Da Dien, at the 20^th day, the 5^th month, the 20^th year of Kuang Hsu (1894) for the permission of 4 bags of salt to be shipped to Wuan Chi region
	Receipt of Distribution License Fee Issued by Fu Ji Salt Firm, an agent of the preceding official bureau, at the 20^th day, the 5^th month, the 20^th year of Kuang Hsu (1894), to the salt merchant Cha Da Dien, as a receipt for its paying license fee of 11.108 taels of silver

In Ching dynasty, the government monopolized the supply ending of salt by prepaying Salt Capital to salt makers. Anyone who was desirous to resell salt would have to undertake to pay certain license fee, as to obtain a license Yen Pao or Yen Yin from government, as #1, #2 shown.
Each license for distributing or reselling salt, has its regional limit. It is to say, licensed salt merchants were only allowed to resell salt within specific license region, for #1, the Wuan Chi region, otherwise would be considered as committed smuggling.
Native salt markets were then cut into separate units and priced differently according to the distance from salt manufacturing to the licensed territory, and population over there.
Such license fee had contributed the biggest part of salt tax, which was a critical financial income for the government.
In Szechuan province, salt tax was cast in the form as #1.