May 2016 to November 2017，Qingdao Cultural Relics Protection and Archeology Institute jointly with Huangdao District Museum，125 tombs from the Han and Wei dynasties were excavated on the ridge northeast of Tushantun Village in the district，11 wooden tablets unearthed from Han Tomb No. M147，Accounting books whose contents belong to different categories。The article "Excavation of the No. 4 Seal and Tombs of the Tushantun Tomb Group in Qingdao, Shandong" (Acta Archeology, Issue 3, 2019) published the "Tangyi Yuanshou Second Year Essentials bet365 best casino games" (hereinafter referred to as "The Essential bet365 best casino games" 》) Interpretation。This bet365 best casino games is similar to the "Jibu" on the Yinwan Han Tomb slips，Provides rare physical evidence for the academic community to understand the Qin and Han Shangji system。There are many differences between the connotations of the concepts used in the bet365 best casino games and those recorded in handed down documents，The institutional content involved can also correct or broaden previous understanding。Therefore，It is necessary to analyze。

　　Solution to "Required bet365 best casino games"

The organizer calls "Yaogubu" "a document with the nature of a 'Shangji' document"。"Ji bet365 best casino games" is also called "Ji bet365 best casino games"，Hu Guang's "Han Guan Jie Execution" records the calculation system of the Han Dynasty and says: Autumn and winter are over，The county wants to "put its collection bet365 best casino games" in the county。Qin and Han Dynasties implemented a two-level upward counting system，What Hu Guang said is a requirement for counties, cities, princes, and states to be considered as commanders and states。Details of the central government’s plan for the county and state，You can get a general idea of ​​it from the "Jibu" of Yinwan Han Tomb，Because this bet365 best casino games "may be the manuscript or copy of the bet365 best casino games used by Donghai County Shangji"。The matters recorded in the "Requirements bet365 best casino games" are more abundant and specific，It far exceeds the "Jibu" of Yinwan Han Tomb in terms of matters，This may be due to the needs of county management and examinations，The contents of the central planning center for counties and states are relatively simplified。In view of this，It is advisable to call "Yaogui bet365 best casino games" a bet365 best casino games of the nature of the above plan。Compare Hu Guang’s records and Yinwan Han Tomb’s “Jibu”，The books of counties, cities, towns, princes, and counties should also be named "Jibu"。However，Why are the documents from Tushantun Han Tomb called "Yaogu bet365 best casino games"？This is the first issue that needs to be reviewed。"Required" as a compound word，Not found in documentation。Ju Yan Han Bamboo slips have "Moving the plan, all the remaining members must keep a record ●I would like to move the bet365 best casino games to the first edition"" (No. 26·10) fragment，Should be regarded as a document submitted to a certain department in accordance with the requirements of "Yingshu"，Due to lack of relevant information and details，Unknown attributes。The records in "Yao Bu" frequently seen on the Wu bamboo slips in Zoumalou，Records the annual expenditure of each granary or the annual account bet365 best casino games，Different from county-level accounting documents。Therefore，There is still a need to further explore the "Yaogu bet365 best casino games" unearthed from the Tushantun Han Tomb。

"Zhou Li" contains the word "Yao Hui"。"Zhou Li·Tianguan·Zhongzai" records the position of "Zaifu" as follows: "At the end of the year, the officials are ordered to have a New Year's gathering，At the end of the month, the first month is ordered，At the end of ten days, the day will come true，To test its treatment。"Jia Shu called the "Suihui" a yearly accounting document；"Monthly Information" is a monthly accounting document。In summary，"Monthly meetings" and "yearly meetings" are also collectively referred to as "Yaohui"。Zheng Sinong said: "We must understand，The bet365 best casino games that counts the most]，Monthly plan and daily plan，Annual Planning Meeting。”Accordingly，"Yaohui" is Qin Ling's "Zhihui Shangzhi"The (most) emperor’s bet365 best casino games(most)”，In the Han Dynasty, it was called "Ji bet365 best casino games" and "Ji bet365 best casino games"。This Tangyi County accounting document unearthed from the Tushantun Han Tomb，Neither called "Yaohui" nor "Collection"，Perhaps it’s because the "Yaogu bet365 best casino games" is not the final version of the Shangji bet365 best casino games，It is the basis prepared for the above plan，Similar to what is often called "draft"。The reason why it is called “must have”，The meaning should be that this type of bet365 best casino games belongs to the year-end total of "monthly requirements"。"want" "will"，The same meaning，Zheng Xuan's annotation of "bet365 best casino games of Rites and Music" says "requiring its rhythm": "requiring，Youhuiye。”The “tool” of “need to have”，"Guangyun" says: "Bei Ye、Do it。"It can be known that "preparation" and "tool" can be mutually trained，“To have” means “to prepare”，Also the total number of "monthly requirements"、Complete。

　Parsing historical concepts bet365 best casino games data

"The Essentials bet365 best casino games" provides detailed statistics on various specific data of the above plan，Although these data may not be accurate，But we can analyze the historical concept it points to based on this。The concepts of document books related to the tax system include "Fukou", "Shikou", "Suankou", "Shisuan", etc.，These concepts may be found in literature，Maybe seen in other slips，But its meaning is slightly different from previous perceptions。For the sake of discussion，The first set of data is listed as follows: Household 25700，口132104 (servant 330)，Rekou 33094，Dingshikou 99010，Suankou 68568，Remove and ban the disaster 24568，Final deal 44003。According to the total population, the order of recording the population is calculated，Shikou、Suan Kou、The population of Shishuan suffix decreases in a stepwise manner，Accounting for 75% of the total population、52%、33%。In addition to the inherent meaning of these concepts，It should also be a division of age groups。

　The "Fu" in "Fu Kou" means "remove"，As many as 33,094 people were “re-kou” in Tangyi County，I’m afraid it cannot be explained by the privileged population，It should belong to the population that is not "thing"。“事” in “事口”，That is, "to serve"，Old annotations all refer to "submission，Things”，Extended as "service" or "things served"。Mr. Zhao Shichao thinks，bet365 best casino games Shang and Zhou dynasties, “everyone had clothes”，The content of "service" is all-encompassing，Can be roughly divided into "service" and "tribute"。In this sense，"Things" mean matters to the country。Then，Which populations do not need to serve the country？From the data of "Yaogubu"，It should refer to children aged 1-6 and the elderly population over 60 years old who are exempt from taxation。The population in these two age groups does not have the ability to work or has lost the ability to work，Not bet365 best casino games scope of "available"。So，At that time, children aged 1-6 were called "unmade boys" and "unmade girls"。

""thing" can be used，"Guangyun" says: "things，Shiye。”But words are not the same as words，There are 30442 fewer calculation words than matter words。This explains，This "calculation" is also a standard for dividing age groups，When you reach the legal age, you will be "counted as a person"。As for when the calculation starts，"Hanshu·Gongyu Biography" has left us clues。Yuan Emperor Dynasty，Gong Yu believed that bet365 best casino games past, “people with civil property exported money when they were three years old，The old people are in dire straits”，Suggestion: "Removal of teeth at the age of seven is worth exporting money"，Historically known as "The Emperor makes his decision，Let the people give birth to children at the age of seven and export money，From now on”。So，The population should include people aged 7 and above。According to records in documents and slips，People who are over 15 years old must bear the "small service" or "xiao Yao"，Indicates that 15 years old is the age limit for starting service next year。From this，The 30442 people who count their words less than their words are the "handmaids" and "handmaids" aged 7-14。You must bear the national taxes from the beginning，Then this "accounting" includes paying the deposit、Total number of mouths including money counting and corvee work。Among them，Servant boys and girls aged 7-14 pay oral money，The "little unfussers" who are 15 years old and have Fu status start to collect the Fu。

Counting the population does not mean "counting the affairs" of the population，bet365 best casino games calculation, subtracting, dividing, and then adding is the number of "things calculation"。Because this set of figures counts taxes collected，So this "determined number of people" refers to the number of people who actually paid the tax.。The "Shishuan" population, regardless of gender, must pay the Suspension fee，Among them, Ding Nan, who has been exempted from old age, bears regular military service and corvee，Excluding Xiao Weifu and women。Those who are not yet educated will be responsible for the "little service"，Women do not undertake national military service and corvee under normal circumstances。

　　Perspective on relevant systems bet365 best casino games concepts

　"It is necessary to have a bet365 best casino games" after the words "Decided things must be settled"，Records the number of soldiers and more soldiers in the county。Among them，21,629 "mortal" people，2095 "Stop the old soldier"，19534 people who “see soldiers”，"Remove the pawnmake” 1431 people，17,383 "Ding Geng Peng" people，1436 people "died in January"。Calculated，There are two discrepancies between bet365 best casino games set of data and the given data: First, the number of "fixed pawns" should be "seeing armor pawns" (19534) minus "pawns are divided againmake" (1431)，i.e. 18103 people，The document records 17383 people；Secondly, according to "Yaogubu", "One month, one thousand, four hundred and thirty-six died"，This value can only be the "fixed number" divided by the 12-month average，According to this calculation: "fixed death" (17383) ÷ December = 1448.6，It is also inconsistent with the 1436 people recorded bet365 best casino games document。I’m afraid this cannot simply be explained by a clerical error，There must be some secrets that are not known to us。

According to the author’s speculation，These two errors may be caused by errors bet365 best casino games processing of the number of "exiled" soldiers mentioned later。According to the documents: “The people were exiled without knowing their location, and the households were thousands and thirty-nine，口 Three thousand two hundred and eighty-eight，Count two thousand seven hundred and ten，Eight hundred and twenty people died。""Exile" is also written as "Exile" in literature，This refers to the exile of criminals or the demotion of officials，This should refer to refugees。Although the people "come and go into exile bet365 best casino games city"，But the household registration is still on file bet365 best casino games county and township，Because of the "exile", the soldiers have escaped from the control of the countryside，"Ding Geng Pawn" cannot be counted。So，The number of exiled pawns must be subtracted from the "fixed pawn" number，That is, "seeing armor and pawns" (19534) minus "pawns are divided againEnvoy” (1431) minus “Exile Pawn” (820)，17283 people，The hand-copied copy was mistakenly written by 17383 people (the original copy was copied incorrectly or misinterpreted，Unable to decide yet)。Even so，No matter whether the "Dingjia soldiers" are 17,283 or 17,383，Divided by 12 months, it is inconsistent with "January update" (1436)。Original，The "Dingjia soldiers" also include "the three old officials and fifty-three people"，According to system regulations，The three elders bet365 best casino games county "don't return"戍”，"Official official" is the so-called "official official apprentice"，such as divination、Wish you、School disciple、Shoufu, etc.，The official document lists it among "those who should eat at one year old"，Also known as "Eclipser"。From this，The actual number of soldiers who served bet365 best casino games battle of Yuanshou in Tangyi County bet365 best casino games second year of Yuanshou (1 BC) must be subtracted from the "three old officials"，That is, 17283 (Ding Geng Peng) minus 53 (Three Old Officials)，equal to 17230 people，divided by 12 months，for 1435.8，Just in line with "one month, one thousand four hundred and thirty-six"。

If the above analysis is true，Then some previous views on the military corvee system of Qin and Han Dynasties should be re-understood。according to the academic convention，"Gengzu" is interpreted as the month of corvee service that the corvee served in the county，That is what Dong Zhongshu called "the moon is the watch"。It seems now，This issue should be reviewed。Based on garrison corvee theory，The Qin bamboo slips collected by Yuelu Academy have the usage of "the garrison will update every month"；Based on military service，"Lou Chuan Shi" is included in the statistics。Visible，Ding Nan, whether serving as a corvee or in the military，All take the form of "change"，Of course they can all be called "gentlemen"。In order to solve the problem of the service period and the identity of the service members in Qin and Han Dynasties，The author once proposed a hypothesis，Think that the Qin and Han Dynasty soldiers、Unification of corvee，Ordinary men only serve one year of garrison military service，Caiguan knights must serve two years of military service in their lifetime: one year in local service，Called "Cai Guan Knight Lou Ship Shi"；Go to the capital to garrison in one year，Called "guard"。The "bet365 best casino games of Essentials" lists "Lou Chuanshi" separately，Also included in the "A and Pawn" data，Also included in the "Modern Pawn" data，But it is different from ordinary "Jia pawns" and "gentle pawns"，Enjoy the "lunar eclipse" treatment。This not only corrects the previous understanding，And provides new knowledge，That is, "Lou Chuan Shi" belongs to "Eclipse Man"。

Of course，There are still many issues that need to be discussed in "Yaogui bet365 best casino games"。For example，The number of "January Guards" recorded therein is the monthly average number of guards actually requisitioned in Tangyi County this year。This statistical method and writing format，Obviously different from the "Nanjun Death Watch bet365 best casino games" on wooden slip No. 47 of Jinan Songbai in Jingzhou。The "Nanjun Soldiers' Update bet365 best casino games" should be a summary of the contents of the 17 counties and states，The writing format is to record the number of deaths in each county item by item、Number of updates、Use the number of pawns for each update。But，"Yaogubu" only has the average number of "monthly deaths"。Is the difference between the two caused by regional differences，Perhaps the corvee system has changed since the middle of the Western Han Dynasty？Needs further discussion。

A large number of bamboo slips and documents were discovered，Creating more and more "new knowledge" bet365 best casino games study of Qin and Han history。Although these new knowledge cannot rewrite the context and structure of history as a whole，But there is a missing link in connecting history、Fill bet365 best casino games history blanks、The value of correcting historical understanding and other aspects is inestimable。There are always inextricable connections between historical things，Based on existing knowledge and understanding of history，Through the hypothesis method to these historical "fragments"，Maybe it can still be spliced ​​together。Nevertheless，After all, some hypotheses still lack missing links bet365 best casino games chain of evidence，The views raised need to be further proven。

(The author is a professor at the School of bet365 best casino games and Culture, Northeast Normal University、Ministry of Education’s “Changjiang Scholar” Distinguished Professor)