摘要
施萍亭同志于《敦煌研究》1989年第2期刊文介绍敦煌研究院藏元延祐三年(1316)永昌税使司文书,并对其中许多问题进行详考,读后甚有教益。但施萍亭同志认为此件文书的性质不是“官给公据”、也不是“税契”,而是“红契”,笔者却以为欠妥。元代契约,存世不多,目前仅见福建晋江陈埭丁姓家谱所录元代买卖田宅的契书两组(共8件),安徽省博物馆藏徽州祁门《郑氏誊契簿》所录元代地契13件,中国社会科学院历史研究所藏至大元年(1308)徽州路祁门县在城税使司颁契尾一件,敦煌研究院藏延祐三年永昌税使司文书一件。其中,有关奴婢买卖的,仅上述延祐三年永昌税使司文书一件,故尤应重视。该件虽无标题,但若联系东晋以降税契文书的演变,联系元代“典卖田宅人口头疋”税契手续,就不准判明其性质。
The procedures of dealing slaves in Yuan Dynasty, first, sellers hand over their reguest to official, After the slaves, social status are checked, the official will present a proof to sellers, then, buyer and seller together affix their signature in contracts, then, they must pay taxes to tax bereau and receive their Contracts from official. Because the contracts are signatured with red seal, it is used to be named 'Red Contracts' .According to the Yuan dynasty's formulate, dealing field and house and slaves should use the contracts which is issued by census bureau, not useing 'the End of contracts' . But local's Official and its officers use 'Contracts seldomly an insist of the 'the End of Contracts' . In actually. 'the End of Contracts' parrel law power with 'the Contracts'.The text 'Yuan Yah You San Nian Yong Chang Shui Shi Si' presered in Dunhuang Reserch Institute is a 'official Eridence' offered to seller by 'Yong Chang Shui Shi Si' . The seller has payed their faxes, so it can be named 'Tax Contracts' or 'Red Contracts' . Definately. it is only a part of 'Red Contracts' It should be named 'Yong Chang Shui Shi Si Ban Gei Qu Kou Mai Zhu Qi Wei'
出处
《敦煌研究》
CSSCI
北大核心
1990年第4期70-76,34+126,共9页
Dunhuang Research
