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旧(jiù )时(shí )捐(juān )税(shuì )之(zhī )一(yī )种(zhǒng )。牙(yá )商(shāng )或(huò )牙(yá )行(háng )纳(nà )税(shuì )后(hòu )取(qǔ )得(dé )牙(yá )帖(tiē )，方(fāng )准(zhǔn )营(yíng )业(yè )。

清(qīng )史(shǐ )致(zhì )谔(è )《禀(bǐng )左(zuǒ )宗(zōng )棠(táng )书(shū )》：“上(shàng )年(nián )釐(lí )税(shuì )之(zhī )外(wài )，尚(shàng )有(yǒu )另(lìng )办(bàn )户(hù )捐(juān )、牙(yá )帖(tiē )等(děng )捐(juān )。”

清(qīng )黄(huáng )六(liù )鸿(hóng )《福(fú )惠(huì )全(quán )书(shū )·升(shēng )迁(qiān )·查(chá )税(shuì )契(qì )》：“其(qí )每(měi )年(nián )收(shōu )税(shuì )底(dǐ )簿(bù )及(jí )更(gèng )换(huàn )牙(yá )帖(tiē )，俱(jù )宜(yí )查(chá )缴(jiǎo )，不(bú )得(dé )存(cún )留(liú )。”

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