Recibo do magistrado do distrito de Xiangshan, Jin, ao procurador de Macau, sobre o pagamento do foro do chão do território de Macau, no ano 32 do reinado de Qianlong (1767)

This archival document is an official treasury receipt issued on the 21st day of the eleventh lunar month in the thirty-second year of the Qianlong reign (13 December 1767) by Zhang, Acting Magistrate of Xiangshan County, Guangzhou Prefecture, who held three additional grades of seniority and had be...

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Published: 1768-01-01
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Online Access:https://macau-legacy.usj.edu.mo/docs/B8BBE8CE/viewer_B8BBE8CE.html
_version_ 1877197619201048576
archiveLocation PT/TT/DCHN/1/1/000032
building Portugal. Arquivo Nacional da Torre do Tombo
collection Portugal. Arquivo Nacional da Torre do Tombo
description This archival document is an official treasury receipt issued on the 21st day of the eleventh lunar month in the thirty-second year of the Qianlong reign (13 December 1767) by Zhang, Acting Magistrate of Xiangshan County, Guangzhou Prefecture, who held three additional grades of seniority and had been recorded five times for meritorious service. The receipt certifies the remittance of silver funds to the county treasury by the Portuguese Resident Officials of Macau, specifically *Comissário* António da Silva (referred to as ‘An-lai-duo’), and serves as formal acknowledgement of payment. It records two distinct fiscal transfers: 500 taels of silver as land rent assessed for Macau (Houjing’ao) for the same Qianlong year, and 15 taels of silver designated as the magistracy’s stipend subsidy (*yanglian yin*), allocated by the Provincial Administration Commission (*Yuan*) and the Circuit Intendant (*Si*). The document bears two red square official seals—one inscribed “Office of the Magistrate of Xiangshan County, Guangzhou Prefecture” and the other “Seal of Xiangshan County”—and includes marginalia indicating internal administrative handling, including an instruction that implementation be ordered in accordance with official directives and a notation specifying that the receipt is issued to António da Silva and his associates for their observance. Archival reference numbers T32 and 1467 appear repeatedly, and the document is paginated as T32 353. This primary source provides direct evidence of Qing fiscal administration, Sino-Portuguese administrative coordination in Macau, and the institutional mechanisms governing revenue collection and intergovernmental financial relations in mid-eighteenth-century Guangdong.
first_indexed 2026-05-17T07:57:27Z
format Manuscripts
fulltext [transcription] {{PAGE:1}} [Page] T32 353 1467 [Archival mark] T32 [Marginalia — top right] 1467 T32 353 [Stamp — top right] [Red square seal: 署廣州府香山縣正堂] [Stamp — center left] [Red square seal: 香山縣印] [Main text] 署廣州府香山縣正堂加三級紀錄五次張 為督徵 錢糧事現據濠鏡嶴西洋理事官咹嚟哆等 完解後項銀兩前來除兑收貯庫外合給庫 收首照須至庫收者 計實收濠鏡嶴乾隆三十二年分地租額銀 伍百兩正 院 司養廉銀一十五兩正 [Date] 乾隆三十二年十一月廿一日 [Marginalia — left] 縣 行 遵照 [Marginalia — bottom left] 右給目咹嚟哆等准此 [translation] {{PAGE:1}} [Page] T32 353 1467 [Archival reference] T32 [Marginal note — top right] 1467 T32 353 [Official seal — top right] Red square seal bearing the inscription: *Office of the Magistrate of Xiangshan County, Guangzhou Prefecture* [Official seal — centre left] Red square seal bearing the inscription: *Seal of Xiangshan County* [Main text] Zhang, Acting Magistrate of Xiangshan County, Guangzhou Prefecture, ranked with three additional grades of seniority and recorded five times for meritorious service, hereby issues this official receipt concerning the supervision and collection of fiscal revenues. It is hereby certified that the Western (i.e., Portuguese) Resident Officials of Macau—namely, the *Comissário* António da Silva (‘An-lai-duo’)—have duly remitted the following sums of silver to the county treasury. Having verified and accepted the payment, the funds have been deposited into the official county coffers. This document serves as formal treasury receipt and official acknowledgement thereof. The amount received comprises: — Land rent assessed for Macau (Houjing’ao) for the thirty-second year of the Qianlong reign (AD 1767): **exactly 500 taels of silver**; — Subsidy for the magistracy’s stipend (*yanglian yin*, i.e., ‘integrity maintenance allowance’) allocated by the Provincial Administration Commission (*Yuan*) and the Circuit Intendant (*Si*): **exactly 15 taels of silver**. [Date] 21st day of the eleventh lunar month in the thirty-second year of the Qianlong reign (corresponding to 13 December 1767 in the Gregorian calendar) [Marginal note — left] County Office Implementation ordered In accordance with instructions [Marginal note — bottom left] This receipt is issued to António da Silva and his associates, for their due observance.
fulltext_transcription {{PAGE:1}} [Page] T32 353 1467 [Archival mark] T32 [Marginalia — top right] 1467 T32 353 [Stamp — top right] [Red square seal: 署廣州府香山縣正堂] [Stamp — center left] [Red square seal: 香山縣印] [Main text] 署廣州府香山縣正堂加三級紀錄五次張 為督徵 錢糧事現據濠鏡嶴西洋理事官咹嚟哆等 完解後項銀兩前來除兑收貯庫外合給庫 收首照須至庫收者 計實收濠鏡嶴乾隆三十二年分地租額銀 伍百兩正 院 司養廉銀一十五兩正 [Date] 乾隆三十二年十一月廿一日 [Marginalia — left] 縣 行 遵照 [Marginalia — bottom left] 右給目咹嚟哆等准此
fulltext_translation {{PAGE:1}} [Page] T32 353 1467 [Archival reference] T32 [Marginal note — top right] 1467 T32 353 [Official seal — top right] Red square seal bearing the inscription: *Office of the Magistrate of Xiangshan County, Guangzhou Prefecture* [Official seal — centre left] Red square seal bearing the inscription: *Seal of Xiangshan County* [Main text] Zhang, Acting Magistrate of Xiangshan County, Guangzhou Prefecture, ranked with three additional grades of seniority and recorded five times for meritorious service, hereby issues this official receipt concerning the supervision and collection of fiscal revenues. It is hereby certified that the Western (i.e., Portuguese) Resident Officials of Macau—namely, the *Comissário* António da Silva (‘An-lai-duo’)—have duly remitted the following sums of silver to the county treasury. Having verified and accepted the payment, the funds have been deposited into the official county coffers. This document serves as formal treasury receipt and official acknowledgement thereof. The amount received comprises: — Land rent assessed for Macau (Houjing’ao) for the thirty-second year of the Qianlong reign (AD 1767): **exactly 500 taels of silver**; — Subsidy for the magistracy’s stipend (*yanglian yin*, i.e., ‘integrity maintenance allowance’) allocated by the Provincial Administration Commission (*Yuan*) and the Circuit Intendant (*Si*): **exactly 15 taels of silver**. [Date] 21st day of the eleventh lunar month in the thirty-second year of the Qianlong reign (corresponding to 13 December 1767 in the Gregorian calendar) [Marginal note — left] County Office Implementation ordered In accordance with instructions [Marginal note — bottom left] This receipt is issued to António da Silva and his associates, for their due observance.
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spelling Recibo do magistrado do distrito de Xiangshan, Jin, ao procurador de Macau, sobre o pagamento do foro do chão do território de Macau, no ano 32 do reinado de Qianlong (1767)
This archival document is an official treasury receipt issued on the 21st day of the eleventh lunar month in the thirty-second year of the Qianlong reign (13 December 1767) by Zhang, Acting Magistrate of Xiangshan County, Guangzhou Prefecture, who held three additional grades of seniority and had been recorded five times for meritorious service. The receipt certifies the remittance of silver funds to the county treasury by the Portuguese Resident Officials of Macau, specifically *Comissário* António da Silva (referred to as ‘An-lai-duo’), and serves as formal acknowledgement of payment. It records two distinct fiscal transfers: 500 taels of silver as land rent assessed for Macau (Houjing’ao) for the same Qianlong year, and 15 taels of silver designated as the magistracy’s stipend subsidy (*yanglian yin*), allocated by the Provincial Administration Commission (*Yuan*) and the Circuit Intendant (*Si*). The document bears two red square official seals—one inscribed “Office of the Magistrate of Xiangshan County, Guangzhou Prefecture” and the other “Seal of Xiangshan County”—and includes marginalia indicating internal administrative handling, including an instruction that implementation be ordered in accordance with official directives and a notation specifying that the receipt is issued to António da Silva and his associates for their observance. Archival reference numbers T32 and 1467 appear repeatedly, and the document is paginated as T32 353. This primary source provides direct evidence of Qing fiscal administration, Sino-Portuguese administrative coordination in Macau, and the institutional mechanisms governing revenue collection and intergovernmental financial relations in mid-eighteenth-century Guangdong.
Manuscripts
Portugal. Arquivo Nacional da Torre do Tombo
PT/TT/DCHN/1/1/000032
1768-01-01
Acting Magistrate Wang
António da Silva
Land Rent for Macau
Portuguese Macau Resident Officials
Provincial Administration Commission
Qing Dynasty Fiscal Administration
Silver Remittance Certification
Xiangshan County Treasury Receipt
Yanglian Yin
{{PAGE:1}} [Page] T32 353 1467 [Archival mark] T32 [Marginalia — top right] 1467 T32 353 [Stamp — top right] [Red square seal: 署廣州府香山縣正堂] [Stamp — center left] [Red square seal: 香山縣印] [Main text] 署廣州府香山縣正堂加三級紀錄五次張 為督徵 錢糧事現據濠鏡嶴西洋理事官咹嚟哆等 完解後項銀兩前來除兑收貯庫外合給庫 收首照須至庫收者 計實收濠鏡嶴乾隆三十二年分地租額銀 伍百兩正 院 司養廉銀一十五兩正 [Date] 乾隆三十二年十一月廿一日 [Marginalia — left] 縣 行 遵照 [Marginalia — bottom left] 右給目咹嚟哆等准此 {{PAGE:1}} [Page] T32 353 1467 [Archival reference] T32 [Marginal note — top right] 1467 T32 353 [Official seal — top right] Red square seal bearing the inscription: *Office of the Magistrate of Xiangshan County, Guangzhou Prefecture* [Official seal — centre left] Red square seal bearing the inscription: *Seal of Xiangshan County* [Main text] Zhang, Acting Magistrate of Xiangshan County, Guangzhou Prefecture, ranked with three additional grades of seniority and recorded five times for meritorious service, hereby issues this official receipt concerning the supervision and collection of fiscal revenues. It is hereby certified that the Western (i.e., Portuguese) Resident Officials of Macau—namely, the *Comissário* António da Silva (‘An-lai-duo’)—have duly remitted the following sums of silver to the county treasury. Having verified and accepted the payment, the funds have been deposited into the official county coffers. This document serves as formal treasury receipt and official acknowledgement thereof. The amount received comprises: — Land rent assessed for Macau (Houjing’ao) for the thirty-second year of the Qianlong reign (AD 1767): **exactly 500 taels of silver**; — Subsidy for the magistracy’s stipend (*yanglian yin*, i.e., ‘integrity maintenance allowance’) allocated by the Provincial Administration Commission (*Yuan*) and the Circuit Intendant (*Si*): **exactly 15 taels of silver**. [Date] 21st day of the eleventh lunar month in the thirty-second year of the Qianlong reign (corresponding to 13 December 1767 in the Gregorian calendar) [Marginal note — left] County Office Implementation ordered In accordance with instructions [Marginal note — bottom left] This receipt is issued to António da Silva and his associates, for their due observance.
spellingShingle Recibo do magistrado do distrito de Xiangshan, Jin, ao procurador de Macau, sobre o pagamento do foro do chão do território de Macau, no ano 32 do reinado de Qianlong (1767)
Acting Magistrate Wang
António da Silva
Land Rent for Macau
Portuguese Macau Resident Officials
Provincial Administration Commission
Qing Dynasty Fiscal Administration
Silver Remittance Certification
Xiangshan County Treasury Receipt
Yanglian Yin
title Recibo do magistrado do distrito de Xiangshan, Jin, ao procurador de Macau, sobre o pagamento do foro do chão do território de Macau, no ano 32 do reinado de Qianlong (1767)
title_autocomplete Recibo do magistrado do distrito de Xiangshan, Jin, ao procurador de Macau, sobre o pagamento do foro do chão do território de Macau, no ano 32 do reinado de Qianlong (1767)
title_full Recibo do magistrado do distrito de Xiangshan, Jin, ao procurador de Macau, sobre o pagamento do foro do chão do território de Macau, no ano 32 do reinado de Qianlong (1767)
title_fullStr Recibo do magistrado do distrito de Xiangshan, Jin, ao procurador de Macau, sobre o pagamento do foro do chão do território de Macau, no ano 32 do reinado de Qianlong (1767)
title_full_unstemmed Recibo do magistrado do distrito de Xiangshan, Jin, ao procurador de Macau, sobre o pagamento do foro do chão do território de Macau, no ano 32 do reinado de Qianlong (1767)
title_short Recibo do magistrado do distrito de Xiangshan, Jin, ao procurador de Macau, sobre o pagamento do foro do chão do território de Macau, no ano 32 do reinado de Qianlong (1767)
title_sort recibo do magistrado do distrito de xiangshan, jin, ao procurador de macau, sobre o pagamento do foro do chão do território de macau, no ano 32 do reinado de qianlong (1767)
topic Acting Magistrate Wang
António da Silva
Land Rent for Macau
Portuguese Macau Resident Officials
Provincial Administration Commission
Qing Dynasty Fiscal Administration
Silver Remittance Certification
Xiangshan County Treasury Receipt
Yanglian Yin
topic_autocomplete Acting Magistrate Wang
António da Silva
Land Rent for Macau
Portuguese Macau Resident Officials
Provincial Administration Commission
Qing Dynasty Fiscal Administration
Silver Remittance Certification
Xiangshan County Treasury Receipt
Yanglian Yin
topic_facet Acting Magistrate Wang
António da Silva
Land Rent for Macau
Portuguese Macau Resident Officials
Provincial Administration Commission
Qing Dynasty Fiscal Administration
Silver Remittance Certification
Xiangshan County Treasury Receipt
Yanglian Yin
url https://macau-legacy.usj.edu.mo/docs/B8BBE8CE/viewer_B8BBE8CE.html
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HDYWE267
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