Interesting titbits

• Before mid 19th century, govt revenue was slow after Kangxi froze tax. Tax was on agriculture product. Jiangnan, Jiangsu and Zhejiang accounted for 75% of the tax revenue (grain). 
• The grains are distributed through rivers to the granaries in the capital, then to the military garrison and finally to court. Redistributions happened from the wealthier provinces to even out the poorer provinces.
• Massive growth in taxes occured as a result of the Taiping Rebellion. Qing govt moved from taxing agriculture to commercial levies like customs and transits from the transporting of goods. (It started because the key revenue producing provinces experienced losses being close to the front lines.)
• Unequal treaties increased customs receipts when greater volume of trades eg cotton and opium increased provided money for greater defense spending. Shanghai provided 1/3 of tax receipts.  
• Revenue from customs shot up  rapidly after Shimonoseki and Boxer indemnities – is China had to find money to pay for them.
• Money has to be found to support the suppression of Muslim rebellions in Gansu, Xinjiang, Qinghai and Yunnan. Revenues now supported mostly defense spending instead of aiding poorer provinces. Greater defeats in military translated to even lesser aid to poorer provinces.
• Most interesting:  Decline of Qing dynasty is as a narrative is doubtful since there is a lot of creativity amongst provincial officials to change the Fiscal policy to generate tax funds. 

I’m reading : “Money, Power, and the State: The Originals of the Military Fiscal State in Modern China”  written by Stephen R. Haley in Journal of the Economic and Social History of the Orient 56 (2013) pp 392-432