Tariffs disputes and mediation between customs during Xian Feng and Tong Zhi Regimes

Abstract

Because of the authority decentralization of the collecting military funds,Local finance was gradually forming during the time of Xian Feng and Tong Zhi regimes in the late Qing Dynasty.Customs revenue,as an important source of the central finance,was also included in the financial unit in the centre of local government.This article selected three cases and tried to display various benefit disputes between customs of different provinces,such as the tax source division and taxation distributing.These benefit oppositions between customs of different provinces appeared a more relaxing tendency of fiscal relations between central and local governments in the new history circumstances.