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Primary Sources
  • This archival document is an official treasury receipt issued on the 21st day of the eleventh lunar month in the thirty-second year of the Qianlong reign (13 December 1767) by Zhang, Acting Magistrate of Xiangshan County, Guangzhou Prefecture, who held three additional grades of seniority and had been recorded five times for meritorious service. The receipt certifies the remittance of silver funds to the county treasury by the Portuguese Resident Officials of Macau, specifically *Comissário* António da Silva (referred to as ‘An-lai-duo’), and serves as formal acknowledgement of payment. It records two distinct fiscal transfers: 500 taels of silver as land rent assessed for Macau (Houjing’ao) for the same Qianlong year, and 15 taels of silver designated as the magistracy’s stipend subsidy (*yanglian yin*), allocated by the Provincial Administration Commission (*Yuan*) and the Circuit Intendant (*Si*). The document bears two red square official seals—one inscribed “Office of the Magistrate of Xiangshan County, Guangzhou Prefecture” and the other “Seal of Xiangshan County”—and includes marginalia indicating internal administrative handling, including an instruction that implementation be ordered in accordance with official directives and a notation specifying that the receipt is issued to António da Silva and his associates for their observance. Archival reference numbers T32 and 1467 appear repeatedly, and the document is paginated as T32 353. This primary source provides direct evidence of Qing fiscal administration, Sino-Portuguese administrative coordination in Macau, and the institutional mechanisms governing revenue collection and intergovernmental financial relations in mid-eighteenth-century Guangdong.

Last update from database: 7/3/26, 9:56 AM (UTC)