
284 PEASANT MOVEMENTS
imaginary. They suspect any project of fiscal reform
a
priori,
even when
its intentions are of the very best. In the rare cases where revisions of
the cadastral survey (or the unpopular registration of properties, tu-fi
ch'en-pao)
are carried through, they may considerably diminish the fiscal
burden of most taxpayers while at the same time bringing more money
into government coffers; the only losers are the owners of large expanses
of 'black land' hitherto exempted from taxation.
29
So we find the
administration cursing
the'
stupid' peasants (jti-min), who allow themselves
to be incited into a revolt, which is harmful to their own interests, by
a handful of large landowners practising tax-evasion on a large scale.
The continual worsening of the tax burden, right up to the end of
1933,
is the essential feature of this period.
30
But it was the individual
innovations (the details, in short, of this general tendency) that provoked
the taxpayers' indignation. They did not revolt against the tendency as
a whole but against the imposition of a new surtax in particular, or a
refusal to grant the customary tax reduction after a poor harvest, or the
umpteenth new tax exacted in the course of a single year, an illegal
extortion, a particularly glaring fraud or abuse, etc. In short, they reacted
against new measures deemed to be intolerable without, however, calling
into question the principle of taxation
itself.
Such sporadic reactions were easily crushed, although not inevitably
doomed to complete failure. For every rebellion that managed to last for
several months there occurred plenty of riots put down the same day or
within a week. There was very seldom any coordination between one and
another. Nearly all were badly
—
if at all
—
prepared, badly organized and
badly conducted: even if the primitive weapons of the rioters and their
lack of training and discipline were not enough to doom their enterprises,
defeat might be caused by the improvised nature of their initiatives.
31
The
rapid crushing of a riot was in most cases followed up by equally swift
29
See three conclusive examples carried out in Tang-tu hsien (Anhwei), Hsiao hsien and Chiang-tu
hsien (Kiangsu): Ts'ai-cheng-pu cheng-li ti-fang chuan-shui wei-yuan-hui (Committee for the
reorganisation of local taxes of the Ministry of Finance),
T'u-ti
cb'en-pao
tiao-cb'a pao-kao cbib i:
An-bui
sbeng
Tattg-tu btien t'u-ti
cb'en-pao
kai-liub (First report on the inquiry into land registration:
summary of the registration of land in Tang-t'uhsien, Anhwei);
Chiang-susbeng
Hsiao-bsient'u-ti
cb'en-pao kai-lueb (Second Report: summary of the registration of land in Hsiao hsien, Kiangsu);
Cbiang-su
sbeng
Cbiang-tu bsien t'u-ti
cb'en-pao
kai-lueb (Third Report: summary of the registration
of land in Chiang-tu hsien, Kiangsu). Chiang-tu county was the seat of the Yangchow riot referred
to above. Land registration provoked a quickly suppressed riot in Hsiao county.
30
This worsening was to resume and gather momentum during the 1940s: see Lloyd E. Eastman,
'Peasants, taxes, and Nationalist rule, 1937-1945', 6-16.
31
In October 1932 in Yang-chung demonstrators attacked the hsien yamen only after they had spent
ten hours setting fire to private houses (seven in all) situated well apart from one another; the
authorities had had ample rime to take precautions (Tai Wen, 22). In Yang-chou, similarly, the
insurgents gave the authorities ample time to bring in reinforcements and close the town gates
before the decisive confrontation of 2) October.
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