清代塔樓社人社餉負擔與產權變遷（1710－1890）

Trihal Taxes and the Transformation of Property Rights among the Dalou Trihe During the Qing Period (1710-1890)

本文目的之一在以屏東平原平埔族耜落為例，說明清代早期（1690－1790）徵收社餉性質以及官方建制番界的功能。其次，運用若干土地典賣契約，說明塔樓社人的維生環境和產權轉讓關係。本文發覺，清代官書所載土著社餉人丁口數都是依循明鄭前朝遺留賦稅額數而來；這些社餉數額，雖然在名目上分列男番女婦等丁口，並分別加以課餉，在本質上卻只是一種課餉額數，不是實際人口數字。其次，官方基本上按照部落為收稅單位。，而不是向個別家戶徵餉。這些發現，指出番社社餉負擔是全部落的問題，而不是個別納稅人。其次，本文式圖從在地的角度，分析一七二一年朱一貴反亂事件以後，官方數次在大武山麓劃分番界建制隘寮，如何影響當地土著生計，部落組織和遷移活動。本文從若干土地買賣契約，發覺部份塔樓社人確實因官方設隘招墾而典賣田園，遷居近山一帶。不過，直到十九世紀末期，不少塔樓社人仍然活躍在今天高屏溪（舊稱下淡水溪）上游兩岸，從事經營田園與山場。在產權交易方面，塔樓社人大致遵循在地漢人的習慣，運用出典、找洗和絕賣等程序，進行複雜的田園產權分割和買賣。

This paper describes the origins of tribal taxes and the function of a government-created tribal boundary on the Pingtung plain during the Qing period. I also analyze land contracts of the Dalou tribe to illuminate the relationship between tribal people's living conditions and the transformation of indigeneous property rights. I argue that the tribal taxes recorded in local Qing gazetteers were mostly deduced from quotas established under the Ming loyalist regime of the Zhengs. These tax records appear to be a register of the tribal population, yet in fact, they are actually records appear to be a register of the tribal population, yet in fact, they are actually records of tax quotas and do not reflect the actual population of tribe. Although these tax records detailed a fixed number of men and women liable to taxation, in practice the government levied taxes on the entire tribe and not on individuals. In addition to government taxation, the creation of a tribal boundary affected the local tribes. Qing local officials erected boundary makers along the foothills of the Dawu Mountain chain after the Zhu Yigui rebellion of 1721. I argue that some members of the Dalou tribe sold their land to join a new reclamation project near the boundary line while simultaneously maintaining ownership over older fields around the baks of the Gaoping river (a.k.a. lower Tamsui river). As a result of extensive contact with Chinese settlers and the Qing state, tribal peoples like the Dalou adopted the customary property rights practices of the Chinese settlers. Indigenes bagan to monetize their rights to cultivate lands for money through mortgages, redemptions, and outright sales.