TRIBUTE AND THE TAEDONG REFORM 803
army commander, 4 sam for the provincial navy commander, and 170 sam for
petty clerks working in official warehouses (konggo chahyak). Since the posi-
tion of district capital agent guaranteed the prospect of wealth, officials and yang-
ban began to purchase the positions themselves for 5,000 yang of cash for agents
in the capital, and 10,000 yang for those in the provincial capitals.^64
Kiin Costs Paidfor by Taedong. Taedong revenues were also used to pay for
costs previously supplied by the kiin. Kiin, who also had been liable for mak-
ing paper for the Ministry of Works, were also paid a fee for their service by the
provincial Taedong Agency, a hybrid arrangement by which taedong funds were
used to pay for the cost of paper products made by the kiin rather than purchasing
them on the open market. A similar system was also adopted for paying tribute
agents (Kongjuin) who previously worked for the Ministry of Taxation and were
paid wages from land tax (chOnse) revenues. Their wages were now shifted to
taedong revenues, and they engaged in ohtaining items formerly required as trib-
ute. Furthermore, taedong regulations were revised in 1653 to pay for special
tribute items for the entertainment of guests, and in other cases the taedong sys-
tem was further extended to replace tribute horses presented to the Royal Sta-
ble Court (Saboksi).6^5
Costs Paid by the Taedong. The taedong revenues retained in the provinces
were used to replace all previous levies on provincial districts to pay the office
expenses of district magistrates, the provincial governor, and provincial mili-
tary and naval commanders. To determine district expenses all districts were
divided into four categories on the basis of the amount of land they contained,
and taedong provincial funds paid for office expenses for pen and ink, paper,
medicine, oil, official guests, soldiers in annual bivouac training, holding the
first stage of the triennial civil service examinations, and assistance to chartered
private academies. Since the cost of making muskets, gunpOWder, and bullets
had previously been paid for by extra land levies, these expenses were also
included in the taedong revenues.
Costs associated with the transportation of taedong taxes to the capital such
as boat construction and repair and maintenance of horses were budgeted in the
taedong account as well, eliminating previous charges collected from the peas-
ants. Remuneration was provided for inspectors on board ship to ensure that
taxes reached the capital. Others feared that the existing fleet of grain transports
for the land tax was too small for the increased grain and cloth revenues with-
out special expense funds. In addition, taedong funds also paid for horses used
in remitting royal tribute, official travel, and overnight costs for local officials
in the capital, but with strict provisions to prevent wasteful expenditures. The
taedong fund also paid for support of sailors, oarsmen, and horse grooms.
Full Accoullting. Magistrates had to provide a full accounting of their expen-
ditures and ferret out ""hidden" or unreported cultivated land, collect taedong
taxes from it, and enter it on the registers. To reduce the cost for the support of
official guests, each magistrate had to post a schedule of payments on the walls
of government offices on major thoroughfares. Any surplus revenues generated