This article investigates tax disputes between Luyi County, Henan Province, and its two neighboring counties during the Qing. It shows that the Qing central government and the provincial authorities allowed local governments to use an expedient scheme called “equal sharing” to fulfill tax quotas on a particular type of farming land—the former princely estates of the Ming that became known as “renamed lands.” In Luyi local elites’ fight against the perceived unfair tax practice, local gazetteers played an important role as evidence in the disputes and as reminders of the unresolved issue for Luyi people. In the final analysis, this case study points to the Qing state’s flexibility in fulfilling the land tax quotas, while attempting to keep transaction costs low and revenue sources sustainable, both of which were ironically conditioned by its limited tax basis and therefore its limited administrative capacity.
