官耗
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旧(jiù )时(shí )徵(zhēng )收(shōu )田(tián )赋(fù ),于(yú )正(zhèng )额(é )之(zhī )外(wài )加(jiā )收(shōu )若(ruò )干(gàn ),名(míng )义(yì )上(shàng )是(shì )弥(mí )补(bǔ )耗(hào )损(sǔn ),称(chēng )官(guān )耗(hào )。
清(qīng )黄(huáng )宗(zōng )羲(xī )《明(míng )夷(yí )待(dài )访(fǎng )录(lù )·田(tián )制(zhì )一(yī )》:“故(gù )一(yī )亩(mǔ )之(zhī )赋(fù ),自(zì )三(sān )斗(dòu )起(qǐ )科(kē ),至(zhì )于(yú )七(qī )斗(dòu ),七(qī )斗(dòu )之(zhī )外(wài ),尚(shàng )有(yǒu )官(guān )耗(hào )私(sī )增(zēng )。计(jì )其(qí )一(yī )岁(suì )之(zhī )穫(hù ),不(bú )过(guò )一(yī )石(shí ),尽(jìn )输(shū )于(yú )官(guān ),然(rán )且(qiě )不(bú )足(zú )。”
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