OFFICIAL SALARIES AND EXPENSESExpenditures by all districts for upkeep of envoys
and guests. governors and provincial military
commanders making the rounds:
Men and horses for transport:
Ritual objects and silk for ties at shrines for
Earth and Grain and Confucius
Repair of weapons, banners. etc.
Upkeep for guests at post-stations
Cavalry and larger garrisons with
more than standard quotas
Repair of warships and grain transport ships
Royal tribute paid by provincial governors, and
transport costs
Costs for Chinese imperial envoys and Korean envoys
en route to China, plus men and horses
for transport
Additional soldier rations for NW frontier
Miscellaneous costs
TOTALGRAND TOTAL15.333
16,6676,667
33,333
4,00013,333
6,6673,33316,667
26,667
66,667
250,667^9I Yu attributed the basis of his calculation to the table drawn up by Chief State Councilor Kim
Yuk and the assistant section chief (Chwarang, rank 6A. presumably of the Ministry of Taxation)
for substitution of taedong taxes for tribute for Ch'ungch'ong Province. Their calculation was 92,000
sam or 138,000 kok. Since this figure included provision for food and clothing for the king, worth
9,000 kok, Yu deducted it, to yield a total of 129,000 kok, or 86.000 contemporary sam, but since
he felt that this sum was unjustifiably large, he urged that purchases be reduced and a quota be set
at roo,ooo kok (i.e., 66.667 s6m).
2 This sum for salaries would have paid for the salaries of 565 civil and military officials from
ranks 1-9 according to Yu's revised and reduced list of officials (see chaps. 14 and 16).
J Yu noted that in average times the cost of salaries and support for the people listed here would
have been more than 80,000 sam. His reduction of two-thirds of this cost was achieved by eliminat-
ing superfluous bureaus and officials including the ch ea sinecw'es that were four or five times more
numerous than regular officials (clzangjik). He argued that a complete weeding out of these posts
could make his plan to increase salaries by four or five times the CUITent level fiscally feasible.
4 These salaries for capital clerks and runners would pay for 45 chief clerks, 475 clerks, 3.005
runners including slaves. and 985 boy servants.
"' Yu's grand total was slightly inaccurate. -' I ~.667 s()m. He noted that, although his calcula-
tions were in rice, it included the cost of cash, cloth, and yellow bean expenditures.
6 These figures include expenditures for military aides, local yanghan as:,ociations, constables
and guards, bannermen. weapons directors, ritual officials, runners and slaves. educational officials.
and regular dormitory and irregular students in schools. The cost of the school in the provincial cap-
ital seat was not included.
7 Yu noted that the salaries of clerks and runners and maritime grain transport workers at gra-
naries could not be estimated because they were only given rations and did not work all the time.
S Yu's calculated the total at 1,020,300 kok or 680,200 sam. Yu also noted that his budget of
expenditures was designed to be a temporary calculation that could be changed after reform was
carried out.
9 Yu estimated the total at 380,000 kok or 253,333 S()III.
SOURCE: PGSR 19:3Ib-34b.