Recibo do magistrado do distrito de Xiangshan, Meng, ao procurador de Macau, sobre o pagamento do foro do chão do território de Macau, no ano 39 do reinado de Qianlong (1774)
This archival document is an official tax receipt issued by Meng, Magistrate of Xiangshan County, on the eleventh day of the twelfth lunar month in the thirty-ninth year of the Qianlong reign (29 December 1774), certifying the remittance of land rent and associated payments for the Macau enclave (*H...
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| Format: | Manuscripts |
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| Published: |
1775-01-12
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| Online Access: | https://macau-legacy.usj.edu.mo/docs/ESC32ND8/viewer_ESC32ND8.html |
| Summary: | This archival document is an official tax receipt issued by Meng, Magistrate of Xiangshan County, on the eleventh day of the twelfth lunar month in the thirty-ninth year of the Qianlong reign (29 December 1774), certifying the remittance of land rent and associated payments for the Macau enclave (*Houjing’ao*) by Portuguese Overseas Affairs Magistrates, including *Weiluoduo*. The receipt records the deposit into the county treasury of five hundred taels of silver as annual land rent, plus fifteen taels designated as the ‘integrity allowance’ (*yanglian yin*) for the provincial judicial commissioner (*yuan si*). It bears the official red seal of the Xiangshan County Magistrate and the certification signature of *Weiluoduo*, reflecting Qing administrative oversight of Macau’s fiscal obligations under the tributary and leasehold framework. Marginalia include a large red character *She*, indicating that the sum was recorded in the official accounts as owed but not yet fully settled in cash—a standard Qing fiscal notation (*she zhang*). The document originates from the Xiangshan County yamen and forms part of the historical record of Sino-Portuguese administrative and fiscal relations in the late eighteenth century. Archival references are 368 and 1445, with the document paginated as T36. This receipt serves as primary evidence for studying Qing local governance, cross-cultural taxation practices, and the legal-administrative status of Macau during the Qianlong period. |
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