Economy1750

Equalised service tax

The annual military cloth tax on commoner men was halved from two bolts to one, with the shortfall covered by new levies on fisheries, salt and land.

Royal portrait of King Yeongjo — 1900 copy of a 1744 original
Royal portrait of King Yeongjo — 1900 copy of a 1744 original

Chae Yong-sin / Jo Seokjin · Public domain · Source

The cloth paid in lieu of military service was collected separately by several army commands and could exceed two bolts a year, while yangban were exempt. Officials even taxed infants and the dead and shifted arrears to neighbours and relatives, causing deep resentment.

Yeongjo created an office for the equal service law and cut the levy to one bolt. The shortfall was made up by a land surtax of 2 du of rice per gyeol, a levy on wealthier commoners given honorary officer titles, and fishery, salt and boat taxes formerly collected by the royal household. But landlords passed the surtax on to tenants and abuses in the military roll continued into the nineteenth-century disorder of the three revenue systems.

The map in 1750

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States and rulers at the time
Joseon — Yeongjo

People

  • Yeongjo1694 – 1776

    leader · Twenty-first king of Joseon, known for his impartiality policy and tax reform, and for the death of his son

Before and after

Themes that include this event

  • Changes in TaxationAD 755 – 1894

    From land tax, tribute and labour to cash taxes in the Gabo Reform — burdens shifting from people and households to land