清代滸墅關稅收變化與蘇州經濟地位之關係（1723-1850）

Custom Changes of XuShuGuan(滸墅關) and Economic Status of Suzhou in Mid-Qing,1723-1850

滸墅關為明清時期大運河上的重要稅關，在清代全國稅關中具重要角色與意義。滸墅關與蘇州，在地理位置以及經濟關係上，具有緊密的聯繫。本文藉著蒐集清代檔案史料，分析滸墅關的稅收情況，將雍正朝至道光朝（1723-1850）的稅收分為三個時期論述，試圖釐清滸墅關稅收變化與蘇州經濟地位之關係。

For a long time, scholars used to analyze secret folk religions of the Qing Dynasty with utilitarian viewpoints, regarding these secret folk religions as rebellious groups and accumulating wealth illegally. The reason for scholars to adopt such a viewpoint is that most of their studies were based on official documents and archives, which used to illustrate these secret folk religions as cult organizations and aiming to disrupt social order. Obviously, the traditional viewpoints failed to explain why more and more followers joined the secret folk religions regardless of government's ban and oppression. This article argues that the strong family ties, such as the willingness to take care of each members and to share profits were the major reason. These secret folk religions were carefully managed by spreading and internalization of their doctrines, therefore, they were able to develop close ties among followers. Besides, government's oppression definitely strengthened brotherhood within the group members.