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- 주제어 : tax carrier crew (검색결과 1 건)
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문광균 국립해양문화재연구소 2023 해양문화재 Vol.19 No.-
Beopseongchang was the nation's largest tribute granary boasting a history of over 400 years. Its history was, however, gradually erased in the heads of the public following the abolishment of the tax shipping system in the second half of the 19th century and modern industrialization. Furthermore, the lack of data about Beopseongchang made it difficult for specialized researchers to approach the subject. It had to be remembered vaguely only as a tribute granary that transported grain paid as a tax in Jeolla Province. Based on this problematic consciousness, this study set out to arrange literature materials about Beopseongchang and analyze the reality of the management of its tax carrier crew and tax carriers. Beopseongchang, which was the largest tribute granary in the nation during the first half of Joseon, underwent many changes after Imjinwaeran. It had 29 Eups under its jurisdiction in the first half of Joseon and managed grain paid as a tax from 12 Eups in the second half of Joseon. The process also witnessed the number of tax carriers reduced from 39 to 24. The number of tax carrier crew naturally decreased, too. There are not many primary historical materials related to Beopseongchang. The investigator thus arranged secondary historical materials and found approximately 45 documents, which are highly diverse including law books, ordinances, Eup books, geography books, maps, registrations, Gwanmuns, Seomuns, Jeolmoks, Seomoks, Seongchaeks, journals, Hogudanjas, Junhogus, Wanmuns, and Ganchals. The study promoted the understanding of Beopseongchang by introducing less known 『博解』, 『湖南廳事例』, and 「地土船船主邑費矯革節目」. The study analyzed 『法聖倉漕船發船成冊』 and 『全羅道三漕倉去秋等漕需用遺在會 計成冊』 to get closer to the truth of Beopseongchang even a little bit. The former contains the sailing records of tax carriers that departed from Beopseongchang in 1865. This is considered as an important material despite the absence of a complete form in that it provides specific information about the Jahos of tax carriers, the method to load grain paid as a tax on a tax carrier, and the people aboard a tax carrier. The latter arranges the accounting details of three tribute granaries in Jeolla Province including Beopseongchang for a period of over 50 years in 1836~1888. Since the materials were filed over a long period of time, a time series analysis would be possible. The study examined the detailed expenditures of the tribute granaries on the surface to understand how a tribute granary was managed in those days.
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