THE REIGN OF AYURBARWADA KHAGHAN 523
butes all these measures to him.'
4
' The measures that Temiider took to
increase state revenue included the reestablishment of the state monopoly
over foreign trade under the reinstituted Maritime Trade Supervisorate
(Shih-po t'i-chii ssu) and the advance sale of salt licenses and iron products
made by governmental foundries.
I44
But the most important of Temiider's
programs was renewing the cadastral survey (ching-li) carried out previously
under Sangha.
14
'
This cadastral survey was first proposed by Chang-lii, a manager of
governmental affairs left over from Khubilai's administration, and aimed at
increasing the total land tax by discovering landholdings that had been
fraudulently omitted from the tax registers.'
46
The program required land-
owners in the three provinces of Chiang-che, Chiang-hsi, and Ho-nan to
report the size of their actual holdings to the authorities within forty days;
failure to comply would result in severe punishment. If implemented prop-
erly, this survey would not only have greatly increased the state revenues,
but it would also have helped establish a more equitable tax structure.
Indeed, in the former Sung territories the rich landowners often did not pay
taxes on their estates, but the poor still had to pay taxes even on land that
they had already sold.
When the survey was put into effect in the winter of 1314, ineffective
implementation by overzealous or corrupt officials caused widespread hard-
ship and resentment, especially among the rich landowners in southern
Chiang-hsi. As a result, a serious revolt broke out at Ning-tu in Chiang-hsi
in the fall of 1315, and its leader, Ts'ai Wu-chiu (r. 1315), proclaimed
himself the king of Ts'ai.
I47
Although the revolt was suppressed within two
months, the government had to scrap the survey program completely and in
1316 even exempted the taxes on those lands that had been voluntarily
declared.
148
Consequently, Temiider's move to enhance state revenue, which
was itself a deviation from Ayurbarwada's main policy line, ended dramati-
cally and abruptly. There is little indication of any further positive move by
the government to strengthen its financial position.
143 YS, 205, pp. 4577-8.
144 YS, 94, p. 2402; 205, p. 4578; Schurmann,
Economic
structun of
the
Yuan dynasty, pp. 224, 233.
145 On Sangha's cadastral survey, see Tadashi Uematsu, "The control of Chiang-nan in early Yuan," Ada
Asiatica, 45 (1983), pp. 49—68, esp. pp. 57-60.
146 YS, 25, pp. 466, 467, 571; 94, p. 2353; Schurmann,
Economic structure
0/the
Yuan dynasty, pp. 31-
2;
and Yang Yii-mei, "Yuan tai Chiang-nan t'ien fu sui chih k'ao," Chung-kuo It shih
hsu'eh
hui shih
hstieh
chi k'an, 21 (1989), pp. 143—70, esp. pp. 155-7.
147 On Ts'ai Wu-chiu's revolt, see Ch'en Kao-hua, "Yuan tai ch'ien ch'i ho chung ch'i ko tsu jen min te
ch'i i tou cheng," in vol. 2 of Chung-kuo nung min chan
cbeng
shih lun ts'ung, ed. Lu Shu-ch'ing
(Honan, 1980), pp. 286-320, esp. pp. 306-8; Yang Ne and Ch'en Kao-hua, comps, Yuan tai
nung
min
chan cheng
shih liao hui pien (Peking, 1985), vol. 1, pp. 151—9.
148 YS, 93, p. 2353; Schurmann,
Economic structure
of
the
Yuan dynasty, p. 38.
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