Baishaping Ming Dynasty Tax Barrier

Baishaping Ming Dynasty Tax Barrier

The Baishaping Ming Dynasty Tax Barrier is located about 120 meters northwest of the Baishaping Resort in Naoshang Village, Zhongyuan Township. Northwest of the Baishaping Resort, there are two ancient paths: one is an old stone road that once featured a tax barrier, and the other is a small path where the Ningzhou Prefecture had erected a Ming-era prohibition stele. After ascending about 270 meters, this small path intersects with the ancient road that includes the “tax barrier.”

The exact year of the original construction of the Baishaping Ming Dynasty Tax Barrier is unknown. It was renovated in the 57th year of the Republic (2006). The barrier measures 12.3 meters in length, 2.9 meters in width, and 4.7 meters in height, covering an area of over 29 square meters. The structure is built from granite and blue bricks. Beneath the barrier gate is an arched passage, 2.9 meters long, 2.6 meters high, and 2.1 meters wide. On the lintel directly above the southeast-facing arch, 0.34 meters from the top, the Chinese characters for “Tax Barrier” (钞关) are carved. The barrier wall features a watchtower, with eight viewing holes facing southeast and seven facing northwest.

About 70 meters up a rightward path on the main mountain behind the Baishaping Resort, you can find a large horizontally placed “thousand-jin” (ancient unit of weight) stele that blocks the path. The inscription on the stele reads: “By order of the Prefectural Magistrate — this path has been deliberately cut off and must not be filled or used for passage. Should anyone dare to violate this prohibition, severe punishment will be enforced.” This stele was erected by the then Ningzhou Prefecture (now Xiushui County) over 570 years ago. Despite the passage of time and weathering, the inscriptions remain clearly visible. The purpose of erecting the stele was to prevent travelers from using this route to evade taxes owed to the imperial court.

The establishment of tax barriers began in the fourth year of the Ming Dynasty’s Xuande era. They were called “tax barriers” because they were closely related to the circulation of the Great Ming Treasure Notes at the time. According to the History of Ming: “In 1429 AD, due to the poor circulation of paper currency caused by merchants hoarding goods without paying taxes, it was decreed that in commercial hubs and marketplaces across the country, all shop taxes and stall levies... must be paid in paper currency,” thus giving rise to the name “tax barrier.” Market and stall taxes were introduced along with the implementation of the paper currency policy. These taxes applied to vegetable farms mainly engaged in sales—covering cultivation, transportation, storage, and trade—and were later extended to major towns nationwide. After the Chenghua era, these barriers began accepting silver as payment instead. Although the system underwent several changes over time, the name “tax barrier” remained unchanged. The Qing Dynasty continued the Ming system but renamed the original tax barriers as “permanent barriers” (常关), also commonly referred to as “levy barriers” (榷关). Since these permanent barriers were under the jurisdiction of the Ministry of Revenue, they were also called “revenue barriers” (户关).