Recibo do magistrado do distrito de Xiangshan, Yang, ao procurador de Macau, sobre o pagamento do foro do chão do território de Macau, no ano 41 do reinado de Qianlong (1776)

This abstract describes a Chinese official treasury receipt (*kushou*) issued on the 24th day of the 12th month of the *Qianlong* 41st year (13 January 1777, Gregorian calendar) by Yang, Magistrate of Xiangshan County, Guangzhou Prefecture, holding Rank Nine and acting under imperial instruction. Th...

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Bibliographic Details
Format: Manuscripts
Published: 1777-01-12
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Online Access:https://macau-legacy.usj.edu.mo/docs/TZJPAT9K/viewer_TZJPAT9K.html
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Summary:This abstract describes a Chinese official treasury receipt (*kushou*) issued on the 24th day of the 12th month of the *Qianlong* 41st year (13 January 1777, Gregorian calendar) by Yang, Magistrate of Xiangshan County, Guangzhou Prefecture, holding Rank Nine and acting under imperial instruction. The document records the formal acceptance of silver payments from Western Resident Officials—specifically Anleduo and others—relating to fiscal obligations for the year *Qianlong* 44 (1779). It certifies receipt of two sums: 500 taels of silver as land rent levied on the Macau enclave (*Houjing’ao*), and 15 taels as a subsistence allowance (*yanglian yin*) for the provincial governor’s office and circuit intendant’s office. Notably, these funds were exempted from storage in the county treasury pending further directive. The receipt was issued by the Clerk’s Office (*Chengfa Fang*) and formally addressed to the foreign headman *Anlueduo* for personal custody and record-keeping. The document bears two red square seals: the *Xiangshan County Seal* and the *Office of Administration* (*Jingli Yamen*) seal. Marginalia indicate external endorsement dated ‘With December 1777’ and classify it as a county-level directive. Archival references include 295/751, 12 T/444 A, and TSL. This primary source is significant for research into Qing-era Sino-foreign fiscal administration, Macau’s legal and economic status under Chinese sovereignty, and local governance practices in Guangdong during the late eighteenth century.