2010•The Historical Review/La Revue HistoriqueOpen access
On the Evolution of the Tax Rate of Opium Likin in Qing Dynasty
Zhou Yu-mi
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Abstract
Based on relevant literature in Qing dynasty,this paper makes a systematic study of the origins and evolution of the tax rate of opium likin in late Qing dynasty. The collection of opium likin started in the 4th year of the reign of Xian Feng Emperor(1831-1861). After 1900,the Qing government cancelled the general tariff of opium likin while doubling the amount of opium likin collection.