泰山與太和山的香稅徵收、管理與運用

Incense Tax Collection, Management, and Usage of Mt. Tai and Mt. Taihe during the Ming and Qing Dynasties

明清時期，千萬香客為求子求壽攀登岱頂與金頂（天柱峰），以祈求碧霞元君與真武大帝，使泰山與太和山（武當山）成為道教的南北聖地。泰山每年朝聖人數，多達80 萬人少亦有40 萬人；太和山則有數萬人。明中葉，為籌財源以整修宮觀及支應地方與中央政府財政的需要，乃向香客與廟宇科徵香稅。泰山香稅分為入山香稅與頂廟香稅兩種，每年收入雖有盈縮平均約計7萬兩；太和山香稅的性質則如同泰山的頂廟香稅，每年約有4 千兩。致於香稅的徵收與管理，泰山設有總巡官與分理官，由山東布政司派任司府州縣佐貳官兼理，管理上較為嚴謹；太和山於明代主要由提督太監委派玉虛 等宮觀提點與均州千戶所千戶監管，帳目較不清，至清代才轉由下荊南道管理。在香稅運用上，泰山香稅除上繳國庫外，主要用於布政司公務、修建廟宇、修築城牆、協助科場、支山場公務、補里甲差銀、補德魯衡三王府祿米、襄助河工、濟助軍餉等方面；太和山香稅除用於修理宮觀、山場歲用香炷、布匹、官軍折俸外，還用於地方災傷賑濟、補興王府祿米、濟助軍餉等。本文旨在探討泰山與太和山香稅的意涵、徵收、管理與運用，也藉此反應明清時期宗教旅遊活動的盛行。

During the Ming and Qing dynasties, tens of thousands of pilgrims climbed the Dai Peak and Jin Peak (Tianzhu Peak) to pray to Bixia Yuanjun and Zhenwu Dadi for children or long life, making Mt. Tai and Mt. Taihe (Mt. Wudang) sacred places for Daoism in the north and south. Between 400,000 to 800,000 pilgrims visited Mt. Tai each year; Mt. Taihe had under 100,000. In mid-Ming, in order to find founding to repair the temple and to finance local and central government spending, incense tax began to be levied on pilgrims and temples. Mt. Tai's incense tax was divided into two types: entrance incense tax and temple incense tax; while there were fluctuations, the annual income was about 70,000 taels. Mt. Taihe's incense tax was the same as the Mt. Tai temple incense tax, and yielded approximately 4,000 taels per year. As for the collection and management of incense tax, Mt. Tai had an inspector and a deputy inspector, in which the Shandong Chief Secretary appointed a deputy of the prefecture or county for part-time management. It was tightly managed. During the Ming dynasty, Mt. Taihe's taxes were overseen by the capital general eunuch in delegation to temples such as Yuxu, and supervised by the Junzhou Thousand Soldiers’ Office. Records here were less clear. It was not until the Qing dynasty that management was given over to Lower Jingnan Circuit. In terms of incense tax usage, Mt. Tai's incense tax was allocated to the national treasury primarily for use in chief secretary affairs, temple repairs, city wall repairs, examination hall support, mountain temple affairs support, Li-jia system support, rice salaries for De, Lu, and Heng lords' estates, assisting in river irrigation works, subsidies for military food, etc. Mt. Taihe's incense tax was used for temple repairs, incense for the mountain temples, textiles, military salaries, as well as local disaster relief, rice salary for Hsing Lord's estate, and subsidies for military food. The purpose of this study is to explore the meaning, collection, management, and usage of incense tax at Mt. Tai and Mt. Taihe; this is used to reflect the popularity of religious tourist activity during the Ming and Qing dynasties.