I 136 NOTES TO CHAPTER 2 I
had in fact decided to rescind the taedong law for upland Chima because court officials
believe that everyone opposed the law when it was only true of the wealthy families and
large households. For the reference see "Honam," part 4. p. T07. Kim Okkun also goes
ovcr this story in ChosiJn hugi, pp. 205~6. Yi Man'un's commmentary in the MHBG
records Chong T'aehwa and Min Yujung's remarks in Hyonjong's sixth year, but the twelfth
lunar month was January 1667; MHBG I52:I9a. The secret censor's report and
Hyonjong's reversal of his decision is in MHBG 152: 19a-b. For Hyonjong 's reduction of
the rice tax rate for the lowlands, see MHBG 152: 19b.
- Han yongguk. "Honam." part 4, pp. T04~7; Kim Okkun, Choson hugi, pp. 206~7;
MHBG 152:I9a~2oa. In the MHBG account Min Yujung also said he thought that the
reduction of the rice tax rate in the lowlands to twelve mal/kyo! was not enough, and he
advised another reduction to eleven mat/kyat. Chief State Councilor Chong T'aehwa replied
that while the people might be pleased by this, the government would suffer a loss in
revenue and force it to raise taxes again. It would be better to store the revenue surplus,
and if there was enough, they reduce the tax rate in the future, an idea consistent with
the adoption of the taedong system in Hyojong's reign. MHBG 152: I 9b~2oa.
Han Yongguk estimated that laedong revenue was decreased by a value equivalent to
about 20.000 siim annually when the rice/cloth commutation rate for upland districts in
Chima was changed to eight mal/p 'j[ in 1666, and then when the tax rate was reduced
from thirteen to twelve mal/kyo/later that same year to raise the value of cloth against
rice. The tax reduction from the first change of the commutation rate was 6,068 sam, and
12,723 som for the second. One problem is why the tax revenues should have declined
by over 6,000 som when the rise in the commutation rate should have yielded more rev-
enue, but Han suggested that it might have been due to a decline in the amount of land
under cultivation. Han, "Honam," part 2, p. 30 n.60.
- Kim Okkun, Chosi5n hugi, pp. 304~5.
- Ching Young Choe, "Kim Yuk," p. 34.
- Min wanted simply to split taxes in half, but Hyonjong ordered that taxes from
older land be commuted to cloth payments in the fall, and taxes on new land be collected
in rice in the spring. The governor, however, objected because since the taxes for 1665
had already been collected prior to transplanting, if half the taxes were collected in the
fall under a semiannual basis, the peasants would think that they would be paying an
extra half-year's taxes (i.e., at a rate of eighteen rather than twelve mal/kyoto Hyonjong
accepted his suggestion to call off the the fall tax collection and collect all taxes for the
year on both new and old land in the next spring. The new regulations called for thirty
coastal districts to pay their taxes in rice, twenty-one upland districts to pay half in cash
and half in cotton cloth. and two district to pay half in cash and half in ramie cloth. Han
Yongguk, "Honam," part 4. pp. I07~8; MHBG 152:20a.
- Also because of reductions of revenuc caused by famine conditions, in the decade
after 1667, the amount of tax-exempt land for filial sons, chaste women, and loyal sub-
jects and the grain and cloth allocations to the Office for Dispensing Benevolence for
the purchasc of goods was reduced. Han Yongguk, "Honam," part 4, pp. 106-16.
- Byiinjong kaesu sillok 27:42b, Hyonjong 14. I I.sinsa, cited in Han Yongguk,
