NOTES TO CHAPTER 2 I I 131that even though tribute was carried over from the Koryo dynasty, Chong Yagyong in the
early nineteenth century believed that the practice of levying miscellaneous forms oftrib-
ute on the population had been the product of Yon san' gun's infamous regime in the early
sixteenth century, a tale that originated in the mid-seventeenth century. The story prob-
ably originated because Yonsan'gun was famous for exorbitant levies of special royal
tribute. Ho Kyun, however, in his writings in 161 I, and Yi Kung'ik in his YNlyosii kisul,
written in the late eighteenth century, both said that this was an apocryphal story. See
Tagawa Kozo, Richo k()n().I'ei no kenky'u [A study of the tribute system of the Yi dynasty],
pp. 1-2, 119 n.II.
- PGSR 3:27b-28b.
- Ibid. 3:30a.
- Ibid. 4: rob-I2b; Yi I, Yulgok cMns(J I 5:22b-24a, pp. 324-25. He also referred briefly
to the pangnap problem in his "10,000 Word Memorial" of 1574, in ibid. 5:22a, p. roo;
cited in Han Yongguk, "Hoso, part I," p. 77 n.2. Han provided the explanation for oppo-
sition to Yulgok's proposal. See also Tagawa, RichrJ k()n()sei no kenkyu, pp. 750-5 I; Ching
Young Choe, "Kim Yuk," p. 23. - PGSR4:12b-I3b; Kim Okkun, Choson hugi ky'ongjesa y6n 'gu [A study of the eco-
nomic history of the late Choson] (Seoul: Somundang, 1977), pp. I-IS. - PGSR 4:I3b-I5a; Yi I, Yuigok cMn.l'd 5:42b-44b.
- Tagawa discovered this in Yulgok's letter to Song Hon in 1576. Yi I, Yulgok cMns6
I I :7a, cited in Tagawa, Richi) ki5ni5sei no kenkyu, p. 741; Kim Okkun, Chos6n hugi,
P·I5 n·5,
ro, I have reorganized and combined statements in two of Cho Han's memorials that
Yu cited under the same topics. The first one is found in PGSR 4:15a-I8a, the second,
in 4: 18a-20a.
I I. Liang Fang-chung, The Single-Whip Method of Taxation in China (Cambridge:
Chinese Economic and Political Studies, Harvard University, 1956). - Ray Huang, 1587 A Year of No Significance: The Ming Dynasty in Decline (New
Haven, Conn.: Yale University Press, 1981), p. 62; Liang Fang-chung, Single-Whip Method
(JjTaxation. - PGSR4:15a-I8a; KSDSJ 2:1439-40.
- Tagawa, RichrJ kon()sei no kenky'u, pp. 743, 751-53.
IS. Ibid., pp. 754-57; Kim Okkun, Chos6n hugi, p. J7. - PGSR 3:29b-3Ia; Yu Songnyong, S(Jae munjip [Collected works ofYu Songnyong]
(Taedong munhwa ed., 1958), 16a-J7a; Sbnjo .I'ujdng sillok 28:7a-8a, Songjong
27-4.kiyu. Tagawa Kozo stated that Yu Songnyong did not want to replace the tribute
system altogether but just permit tribute contracting and use the land tax as a substitute
payment. Nevertheless, even though the essence of the taedong reform supposedly elim-
inated tribute by substituting a land tax, the schedule of taxes was drawn up to pay for
the cost of replacing tribute goods that were either paid for in kind or had to be replaced
on the market. In other words, the spirit of replacing tribute with substitute payments
was retained through the adoption of thc taedong system. Otherwise, one would have
expected that grain or cloth quotas would have been adopted without tying them to indi-