The Water Mill Tax was one of the many burdensome levies imposed during the Southern Tang era. Due to years of…
The Water Mill Tax was one of the many burdensome levies imposed during the Southern Tang era. Due to years of warfare, the regime continually expanded its tax base until virtually everything was taxed. Beyond the standard dual-tax system, citizens faced charges for wine licenses, salt and rice, footwear, brothel lands, fishing waters, military tea levies, down to oranges, water mills, lotus roots, geese and ducks, shellfish, firewood, irrigation, and shop stalls. In the reign of Zhongzhu, satire recorded that "even the rain fears taxation and dares not enter the capital."