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  • This is an official Qing dynasty treasury receipt issued in the twelfth month of the Qianlong 37th year (AD 1772) by the Magistrate of Xiangshan County, Guangzhou Prefecture, His Excellency Fu, a high-ranking official promoted three grades and recorded three times for meritorious service. The document certifies the receipt of two payments deposited into the county treasury by the Western Resident Magistrate—Mr. Ailiduo (a Portuguese administrative official appointed by the Macau Senate to represent foreign interests before Chinese authorities)—and others acting on behalf of the Haojing’ao (the official Qing designation for Macau, then an enclave under Qing jurisdiction). The sum received comprises five hundred taels of silver as land rent for Qianlong 37 from Haojing’ao, and fifteen taels of silver as the magistrate’s personal stipend (*yanglian yin*, or ‘integrity maintenance silver’), a supplementary allowance intended to deter corruption. The receipt bears marginalia indicating archival handling instructions, multiple red square seals with illegible characters, and archival markings including ‘T35’, ‘Luch. 471’, ‘Shw 1773’, and numerical codes ‘350’, ‘480’, and ‘1≠≠3’. As a formal fiscal instrument, it documents inter-administrative financial relations between Qing local government and Portuguese Macau during the late eighteenth century, reflecting institutional mechanisms of taxation, cross-cultural governance, and colonial-era fiscal accountability within the Qing bureaucratic framework.

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