Recibo do magistrado substituto do distrito de Xiangshan, Yang, ao procurador de Macau, sobre o pagamento do foro do chão do território de Macau, no ano 40 do reinado do Qianlong (1775)

This archival document is a Qing dynasty Treasury Receipt issued in the twelfth month of the Qianlong 40th year (December 1775 CE) by Yáng, Magistrate of Yingde County and concurrently administrator of Xiangshan County, bearing five additional ranks and eight entries in the official record of merito...

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Published: 1776-01-24
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Online Access:https://macau-legacy.usj.edu.mo/docs/ZMS2QEWZ/viewer_ZMS2QEWZ.html
_version_ 1877197619134988288
archiveLocation PT/TT/DCHN/1/1/000038
building Portugal. Arquivo Nacional da Torre do Tombo
collection Portugal. Arquivo Nacional da Torre do Tombo
description This archival document is a Qing dynasty Treasury Receipt issued in the twelfth month of the Qianlong 40th year (December 1775 CE) by Yáng, Magistrate of Yingde County and concurrently administrator of Xiangshan County, bearing five additional ranks and eight entries in the official record of meritorious service. The receipt certifies the deposit into the county treasury of two specified sums remitted by Western (Portuguese) Resident Officials stationed in Macau (referred to as Houjing’ao), namely the *Vintém*—a Portuguese municipal magistrate—and *Wēilíduō*, a transliteration likely corresponding to an officeholder named Vilhena or similar. The recorded payments comprise 500 taels of silver for land rent assessed on the Macau enclave and 15 taels of silver designated as subsidy (*yuànsī yǎnglián yín*) for the maintenance of Prefectural and Circuit-level yamen staff. Issued by the Chengfa Bureau (Office for Transmitting and Implementing Official Documents), the receipt was formally delivered to the foreign headmen—including Wēilíduō—for personal custody. Marginalia indicate administrative annotations including ‘83 Ding’ and ‘Two Senior Officials’, while multiple red square seals and a large red cursive character—possibly ‘Xíng’ (‘issued’) or ‘Suǒ’ (‘office’)—attest to its official provenance and authentication. This document provides primary evidence of fiscal administration, Sino-Portuguese institutional interaction, and local governance structures in Guangdong province during the mid-Qianlong era.
first_indexed 2026-05-17T07:57:34Z
format Manuscripts
fulltext [transcription] {{PAGE:1}} [Page] 367 T38 [Stamp — top right] [Red square seal with illegible characters] [Marginalia — left margin] [ILLEGIBLE: ~4 chars] [Main text] 署香山縣事英德縣正堂加五級紀錄八次楊 爲督征 錢糧事現據西洋理事官唩嚟哆等完觧後項銀兩 前來除兑収貯庫外合給庫収遵照須至庫収者 計實収濠鏡澳乾隆四十年分地租額銀五百両正 院司養廉銀壹十五両正 [Signature] [UNCLEAR: possible red ink mark or seal impression near signature line] {{PAGE:2}} [Page] T38 [Marginalia — top left] 83丁 2丁大人 [Marginalia — right side] T38 [Stamp — center] [Red square seal with illegible characters] [Main text] 縣 乾隆四十年十二月 日承發房承 右庫收給夷目唩嚟哆等收執 遵照 [Signature] [Large red brush character, possibly “行” or “所”, partially obscuring main text] [translation] {{PAGE:1}} [Page] 367 T38 [Stamp — top right] [Red square seal bearing illegible characters] [Marginalia — left margin] [Illegible: c. four characters] [Main text] Yáng, Magistrate of Yingde County, concurrently administering the affairs of Xiangshan County, with five additional ranks and eight entries in the official record of meritorious service, hereby issues this Treasury Receipt concerning the supervision of tax collection. It is hereby recorded that the Western (i.e., Portuguese) Resident Officials—namely, the *Vintém* (Portuguese municipal magistrate), *Wēilíduō* (a transliteration of ‘Vilhena’ or similar officeholder)—have duly remitted the following sums to the county treasury: Having verified and accepted these funds for deposit into the official treasury, this receipt is issued accordingly. Let it be observed and adhered to as required. This Treasury Receipt certifies the actual receipt of the following amounts for the year Qianlong 40 (1775 CE): - Land rent assessed on the Macau (Houjing’ao) enclave: 500 taels of silver (exactly); - Subsidy for the maintenance of the Prefectural and Circuit-level yamen staff (*yuànsī yǎnglián yín*): 15 taels of silver (exactly). [Signature] [Unclear: possibly a red-ink personal seal impression or signature mark adjacent to the line] {{PAGE:2}} [Page] T38 [Marginalia — top left] 83 Ding Two Senior Officials [Marginalia — right side] T38 [Stamp — centre] [Red square seal bearing illegible characters] [Main text] County Office Twelfth month of the 40th year of the Qianlong reign (December 1775) [Date left blank] Issued by the Chengfa Bureau (Office for Transmitting and Implementing Official Documents) This receipt is issued to the foreign headmen—Wēilīduō and others—for their personal custody. To be observed and implemented accordingly. [Signature] [Large red cursive character, likely ‘Xíng’ (‘to act’/‘issued’) or ‘Suǒ’ (‘office’), partially overlapping the main text]
fulltext_transcription {{PAGE:1}} [Page] 367 T38 [Stamp — top right] [Red square seal with illegible characters] [Marginalia — left margin] [ILLEGIBLE: ~4 chars] [Main text] 署香山縣事英德縣正堂加五級紀錄八次楊 爲督征 錢糧事現據西洋理事官唩嚟哆等完觧後項銀兩 前來除兑収貯庫外合給庫収遵照須至庫収者 計實収濠鏡澳乾隆四十年分地租額銀五百両正 院司養廉銀壹十五両正 [Signature] [UNCLEAR: possible red ink mark or seal impression near signature line] {{PAGE:2}} [Page] T38 [Marginalia — top left] 83丁 2丁大人 [Marginalia — right side] T38 [Stamp — center] [Red square seal with illegible characters] [Main text] 縣 乾隆四十年十二月 日承發房承 右庫收給夷目唩嚟哆等收執 遵照 [Signature] [Large red brush character, possibly “行” or “所”, partially obscuring main text]
fulltext_translation {{PAGE:1}} [Page] 367 T38 [Stamp — top right] [Red square seal bearing illegible characters] [Marginalia — left margin] [Illegible: c. four characters] [Main text] Yáng, Magistrate of Yingde County, concurrently administering the affairs of Xiangshan County, with five additional ranks and eight entries in the official record of meritorious service, hereby issues this Treasury Receipt concerning the supervision of tax collection. It is hereby recorded that the Western (i.e., Portuguese) Resident Officials—namely, the *Vintém* (Portuguese municipal magistrate), *Wēilíduō* (a transliteration of ‘Vilhena’ or similar officeholder)—have duly remitted the following sums to the county treasury: Having verified and accepted these funds for deposit into the official treasury, this receipt is issued accordingly. Let it be observed and adhered to as required. This Treasury Receipt certifies the actual receipt of the following amounts for the year Qianlong 40 (1775 CE): - Land rent assessed on the Macau (Houjing’ao) enclave: 500 taels of silver (exactly); - Subsidy for the maintenance of the Prefectural and Circuit-level yamen staff (*yuànsī yǎnglián yín*): 15 taels of silver (exactly). [Signature] [Unclear: possibly a red-ink personal seal impression or signature mark adjacent to the line] {{PAGE:2}} [Page] T38 [Marginalia — top left] 83 Ding Two Senior Officials [Marginalia — right side] T38 [Stamp — centre] [Red square seal bearing illegible characters] [Main text] County Office Twelfth month of the 40th year of the Qianlong reign (December 1775) [Date left blank] Issued by the Chengfa Bureau (Office for Transmitting and Implementing Official Documents) This receipt is issued to the foreign headmen—Wēilīduō and others—for their personal custody. To be observed and implemented accordingly. [Signature] [Large red cursive character, likely ‘Xíng’ (‘to act’/‘issued’) or ‘Suǒ’ (‘office’), partially overlapping the main text]
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spelling Recibo do magistrado substituto do distrito de Xiangshan, Yang, ao procurador de Macau, sobre o pagamento do foro do chão do território de Macau, no ano 40 do reinado do Qianlong (1775)
This archival document is a Qing dynasty Treasury Receipt issued in the twelfth month of the Qianlong 40th year (December 1775 CE) by Yáng, Magistrate of Yingde County and concurrently administrator of Xiangshan County, bearing five additional ranks and eight entries in the official record of meritorious service. The receipt certifies the deposit into the county treasury of two specified sums remitted by Western (Portuguese) Resident Officials stationed in Macau (referred to as Houjing’ao), namely the *Vintém*—a Portuguese municipal magistrate—and *Wēilíduō*, a transliteration likely corresponding to an officeholder named Vilhena or similar. The recorded payments comprise 500 taels of silver for land rent assessed on the Macau enclave and 15 taels of silver designated as subsidy (*yuànsī yǎnglián yín*) for the maintenance of Prefectural and Circuit-level yamen staff. Issued by the Chengfa Bureau (Office for Transmitting and Implementing Official Documents), the receipt was formally delivered to the foreign headmen—including Wēilíduō—for personal custody. Marginalia indicate administrative annotations including ‘83 Ding’ and ‘Two Senior Officials’, while multiple red square seals and a large red cursive character—possibly ‘Xíng’ (‘issued’) or ‘Suǒ’ (‘office’)—attest to its official provenance and authentication. This document provides primary evidence of fiscal administration, Sino-Portuguese institutional interaction, and local governance structures in Guangdong province during the mid-Qianlong era.
Manuscripts
Portugal. Arquivo Nacional da Torre do Tombo
PT/TT/DCHN/1/1/000038
1776-01-24
Chengfa Bureau
Imperial Meritorious Service Record
Portuguese Macau Resident Officials
Qing Dynasty treasury receipt
Silver Revenue Deposit Certification
Vilhena
Vintém
Xiangshan County Administration
Yingde County Magistracy
{{PAGE:1}} [Page] 367 T38 [Stamp — top right] [Red square seal with illegible characters] [Marginalia — left margin] [ILLEGIBLE: ~4 chars] [Main text] 署香山縣事英德縣正堂加五級紀錄八次楊 爲督征 錢糧事現據西洋理事官唩嚟哆等完觧後項銀兩 前來除兑収貯庫外合給庫収遵照須至庫収者 計實収濠鏡澳乾隆四十年分地租額銀五百両正 院司養廉銀壹十五両正 [Signature] [UNCLEAR: possible red ink mark or seal impression near signature line] {{PAGE:2}} [Page] T38 [Marginalia — top left] 83丁 2丁大人 [Marginalia — right side] T38 [Stamp — center] [Red square seal with illegible characters] [Main text] 縣 乾隆四十年十二月 日承發房承 右庫收給夷目唩嚟哆等收執 遵照 [Signature] [Large red brush character, possibly “行” or “所”, partially obscuring main text] {{PAGE:1}} [Page] 367 T38 [Stamp — top right] [Red square seal bearing illegible characters] [Marginalia — left margin] [Illegible: c. four characters] [Main text] Yáng, Magistrate of Yingde County, concurrently administering the affairs of Xiangshan County, with five additional ranks and eight entries in the official record of meritorious service, hereby issues this Treasury Receipt concerning the supervision of tax collection. It is hereby recorded that the Western (i.e., Portuguese) Resident Officials—namely, the *Vintém* (Portuguese municipal magistrate), *Wēilíduō* (a transliteration of ‘Vilhena’ or similar officeholder)—have duly remitted the following sums to the county treasury: Having verified and accepted these funds for deposit into the official treasury, this receipt is issued accordingly. Let it be observed and adhered to as required. This Treasury Receipt certifies the actual receipt of the following amounts for the year Qianlong 40 (1775 CE): - Land rent assessed on the Macau (Houjing’ao) enclave: 500 taels of silver (exactly); - Subsidy for the maintenance of the Prefectural and Circuit-level yamen staff (*yuànsī yǎnglián yín*): 15 taels of silver (exactly). [Signature] [Unclear: possibly a red-ink personal seal impression or signature mark adjacent to the line] {{PAGE:2}} [Page] T38 [Marginalia — top left] 83 Ding Two Senior Officials [Marginalia — right side] T38 [Stamp — centre] [Red square seal bearing illegible characters] [Main text] County Office Twelfth month of the 40th year of the Qianlong reign (December 1775) [Date left blank] Issued by the Chengfa Bureau (Office for Transmitting and Implementing Official Documents) This receipt is issued to the foreign headmen—Wēilīduō and others—for their personal custody. To be observed and implemented accordingly. [Signature] [Large red cursive character, likely ‘Xíng’ (‘to act’/‘issued’) or ‘Suǒ’ (‘office’), partially overlapping the main text]
spellingShingle Recibo do magistrado substituto do distrito de Xiangshan, Yang, ao procurador de Macau, sobre o pagamento do foro do chão do território de Macau, no ano 40 do reinado do Qianlong (1775)
Chengfa Bureau
Imperial Meritorious Service Record
Portuguese Macau Resident Officials
Qing Dynasty treasury receipt
Silver Revenue Deposit Certification
Vilhena
Vintém
Xiangshan County Administration
Yingde County Magistracy
title Recibo do magistrado substituto do distrito de Xiangshan, Yang, ao procurador de Macau, sobre o pagamento do foro do chão do território de Macau, no ano 40 do reinado do Qianlong (1775)
title_autocomplete Recibo do magistrado substituto do distrito de Xiangshan, Yang, ao procurador de Macau, sobre o pagamento do foro do chão do território de Macau, no ano 40 do reinado do Qianlong (1775)
title_full Recibo do magistrado substituto do distrito de Xiangshan, Yang, ao procurador de Macau, sobre o pagamento do foro do chão do território de Macau, no ano 40 do reinado do Qianlong (1775)
title_fullStr Recibo do magistrado substituto do distrito de Xiangshan, Yang, ao procurador de Macau, sobre o pagamento do foro do chão do território de Macau, no ano 40 do reinado do Qianlong (1775)
title_full_unstemmed Recibo do magistrado substituto do distrito de Xiangshan, Yang, ao procurador de Macau, sobre o pagamento do foro do chão do território de Macau, no ano 40 do reinado do Qianlong (1775)
title_short Recibo do magistrado substituto do distrito de Xiangshan, Yang, ao procurador de Macau, sobre o pagamento do foro do chão do território de Macau, no ano 40 do reinado do Qianlong (1775)
title_sort recibo do magistrado substituto do distrito de xiangshan, yang, ao procurador de macau, sobre o pagamento do foro do chão do território de macau, no ano 40 do reinado do qianlong (1775)
topic Chengfa Bureau
Imperial Meritorious Service Record
Portuguese Macau Resident Officials
Qing Dynasty treasury receipt
Silver Revenue Deposit Certification
Vilhena
Vintém
Xiangshan County Administration
Yingde County Magistracy
topic_autocomplete Chengfa Bureau
Imperial Meritorious Service Record
Portuguese Macau Resident Officials
Qing Dynasty treasury receipt
Silver Revenue Deposit Certification
Vilhena
Vintém
Xiangshan County Administration
Yingde County Magistracy
topic_facet Chengfa Bureau
Imperial Meritorious Service Record
Portuguese Macau Resident Officials
Qing Dynasty treasury receipt
Silver Revenue Deposit Certification
Vilhena
Vintém
Xiangshan County Administration
Yingde County Magistracy
url https://macau-legacy.usj.edu.mo/docs/ZMS2QEWZ/viewer_ZMS2QEWZ.html
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