明代月港督饷馆杂考——兼与郑有国先生商榷

摘要

本文通过对月港最后一任督饷海防同知舒九思弹劾时间，首任督饷馆轮署佐贰官何其大上任时闻。以及明廷批复督饷馆设置和颁发关防时间的考察，推定明代月港督饷馆设置时间为万历二十五年（1597）。笔者同时认为漳州府督饷海防同知并非武职。而是文职，隶属于地方行政系统，受漳州府知府领导与管辖。督饷馆设立之后。在与巡海道、海防同知、漳州府等机构和官员在督饷过程中分工协作，共同督饷，形成了分权制衡、相互监督的饷税征管体制．有力地推动了月港饷税征收的规范化和制度化%Through the researches on the ending year of the last "Coast Defense Tongzhi" Shu Jiusi's charge of the tariff in Yuegang and the beginning year of the first assistant of Zhifu called He Qida who replaced Shu Jiusi to be in charge of the tariffin Yuegang, it can be inferred that the initial time of the Tariff Supervising Bureau was most likey to be on the 25^th year of the reign of "Wanli"(in 1597). The article also identifies that the "Coast Defense Tongzhi" was a non-military position, belonging to administrafive system, and supervised by Zhifu. After the foundation of the Tariff Supervising Bureau, Coast defense Fushi, Coast defense Tongzhi and Zhangzhou Prefecture worked together on the tariff matter in a principle of checks and balances.