The Tax on Opium and the Outlay of Military Training in Late Qing Dynasty
LIU Zeng he (Department of History,Jinan Uiversity,Guangzhou,Guangdong,510632,China)
The tax on opium played a more and more important role on finance in the late Qing Dynasty. After the War between Japan and Russia, training the new army was the most immediate task for the Qing government, and lots of tax on imported or native opium was used in training. However, the Qing government forbade the opium in 1906 especially many provinces implemented a policy to prohibit the opium completely in 1908,so the tax on opium decrease abruptly and heavily, hence the Qing government could not find enough money for training. So the local governments in each province and the central government, the Department of Treasury and the Department of Land Force quarreled and disputed with each other. Forbidding the opium was a good policy, but the finance and the military expenditure got into trouble just because of this.