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明(míng )清(qīng )定(dìng )制(zhì )谓(wèi )开(kāi )垦(kěn )荒(huāng )地(dì )，满(mǎn )规(guī )定(dìng )年(nián )限(xiàn )(水(shuǐ )田(tián )六(liù )年(nián )，旱(hàn )田(tián )十(shí )年(nián ))后(hòu )，就(jiù )按(àn )照(zhào )普(pǔ )通(tōng )田(tián )地(dì )收(shōu )税(shuì )条(tiáo )例(lì )徵(zhēng )收(shōu )钱(qián )粮(liáng )。科(kē )，科(kē )税(shuì )。

明(míng )范(fàn )濂(lián )《云(yún )间(jiān )据(jù )目(mù )抄(chāo )》卷(juàn )四(sì )：“苟(gǒu )可(kě )修(xiū )复(fù )故(gù )道(dào )，不(bú )妨(fáng )动(dòng )众(zhòng )劳(láo )民(mín )，万(wàn )一(yī )不(bú )可(kě )，亦(yì )藉(jiè )升(shēng )科(kē )补(bǔ )之(zhī )。”

清(qīng )龚(gōng )自(zì )珍(zhēn )《乙(yǐ )丙(bǐng )之(zhī )际(jì )塾(shú )议(yì )第(dì )二(èr )十(shí )》：“则(zé )历(lì )任(rèn )州(zhōu )县(xiàn )升(shēng )科(kē )，以(yǐ )达(dá )于(yú )户(hù )部(bù )矣(yǐ )。”

章(zhāng )炳(bǐng )麟(lín )《代(dài )议(yì )然(rán )否(fǒu )论(lùn )》：“而(ér )新(xīn )疆(jiāng )与(yǔ )东(dōng )三(sān )省(shěng )，其(qí )陇(lǒng )亩(mǔ )往(wǎng )往(wǎng )未(wèi )升(shēng )科(kē )，纵(zòng )升(shēng )科(kē )亦(yì )必(bì )不(bú )能(néng )过(guò )辰(chén )沅(yuán )。”

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