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Recibo do magistrado do distrito de Xiangshan, Song, ao procurador de Macau, sobre o pagamento do foro do chão do território de Macau, no ano 37 do reinado de Qianlong (1772)

Resource type
Title
Recibo do magistrado do distrito de Xiangshan, Song, ao procurador de Macau, sobre o pagamento do foro do chão do território de Macau, no ano 37 do reinado de Qianlong (1772)
Abstract
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.
Date
1773-01-03
Archive
Portugal. Arquivos Nacionais da Torre do Tombo
Loc. in Archive
PT/TT/DCHN/1/1/000035
Link
Notes

Transcription

Page 1

[Page]
T35

[Marginalia — top right]
Luch. 471
Shw 1773

[Stamp — center left]
[Red square seal with illegible characters]

[Main text]
廣州府香山縣正堂加三級紀錄三次富為
督徵錢糧事現據西洋理事官噯嚟
哆等完解後頁銀兩前來除兑收貯
庫外合給庫收遵照須至庫收者
計實收濠鏡澳乾隆叁拾柒年分地
租額銀伍百兩正
院司養廉銀壹拾伍兩正

[Signature]
右給淺目收執

[Marginalia — left]


遵照

[Marginalia — center left, vertical]
乾隆叁拾柒年拾貳月
日給

[Archival mark — center left]
350
480
1≠≠3
T35

[Stamp — top right]
[Red square seal with illegible characters]

Translation

Page 1

[Page]
T35

[Marginalia — top right]
Luch. 471
Shw 1773

[Stamp — centre left]
[Red square seal bearing illegible characters]

[Main text]
The Magistrate of Xiangshan County, Guangzhou Prefecture, His Excellency Fu, who has been promoted three grades and recorded three times for meritorious service, hereby issues this official receipt in connection with the supervision and collection of land tax and grain levies.

It is hereby certified that the Western Resident Magistrate (a Portuguese administrative official appointed by the Macau Senate to represent foreign interests before Chinese authorities), Mr. Ailiduo [i.e., *Almeida*, a transliteration of the Portuguese surname], and others have duly delivered the sum specified below to the county treasury. Having verified and accepted the payment, the amount has been deposited into the official county coffers. This document serves as formal treasury receipt, to be observed accordingly.

The sum received comprises:
— Land rent for the year Qianlong 37 (AD 1772) from the Haojing’ao (i.e., Macau, then officially designated the ‘Haojing’ao’ or ‘Aomen’ enclave under Qing jurisdiction), amounting to **five hundred taels of silver**;
— Subsidy for the magistrate’s personal stipend (*yanglian yin*, i.e., ‘integrity maintenance silver’, a supplementary allowance intended to deter corruption), amounting to **fifteen taels of silver**.

[Signature]
Issued to the above-named recipient for his retention and record.

[Marginalia — left]
County Magistrate’s Office
To be implemented
In accordance with this order

[Marginalia — centre left, vertical]
Dated the twelfth month of the thirty-seventh year of the Qianlong reign
[No day specified]

[Archival mark — centre left]
350
480
1≠≠3
T35

[Stamp — top right]
[Red square seal bearing illegible characters]

Citation
Recibo do magistrado do distrito de Xiangshan, Song, ao procurador de Macau, sobre o pagamento do foro do chão do território de Macau, no ano 37 do reinado de Qianlong (1772). (1773). Portugal. Arquivos Nacionais da Torre do Tombo (PT/TT/DCHN/1/1/000035). http://43.156.68.124/docs/NZU4A4PE/viewer_NZU4A4PE.html