英文摘要 |
Salt was a monopoly during Japanese colonial era in Taiwan. There had been occurred serious salt thefts and smugglings at that time. However, the more stable colonization was, the less slat relevant crimes conducted. Both of them had been almost close to vanishing, of which resuscitation had been brought unexpectedly since the early postwar years after World War II. This paper makes a comparison of salt taxation in different durations, which includes the Japanese colonial monopoly period and the postwar years. The findings of the article are concerning that the difference between purchase price and market price of salt in the late monopoly was much lower than the salt tax in the postwar period. The poor were suffering from living rigors when salt price was over high. Those who were taking a looking at piles of sea salt, including women, children, the elderly and the puny minority, could not help taking risks to smuggle by all means. According to oral histories, there were a number of respondents who reminded the behaviors of salt thieves as a kind of courageous actions in the past. The salt theft relevant records might not leave in the negative side of our history, but such a social phenomenon concerning salt thieves is worth of introspecting and self-reflecting whether the design of salt taxation was inappropriate, or salt stealing was a necessary evil, either of which made it popular in the early postwar years of Taiwan. |