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《續纂淮關統志卷十一文告》
17  | 為據實陳明事。本年三月初六日，據委員陳克濬申報，卑職奉委監同關役查收眾興集抽分一項。無如在集商民堅以奉旨恩免為辭，全不納稅。目下正當糧船盛行，商民既不納稅，則正項缺額，卑職有負憲委等情。據此，切照春間重運糧艘過淮，自江廣附帶竹木板片、釘鐵、油蔴糖、藤繩、磁器等貨，沿途下卸，客商販買，例輸淮廠項下，工部抽分錢糧，淮關循例差役各就卸貨馬頭稽徵。自康熙三十年間以至今日，存有案卷可查。前據桃源縣詳據倪三光等混指抽分錢糧為落地稅，具文請免。當即據詳呈明本部院裁示，並批行該縣，糧船附載客貨起卸者，例納抽分，係淮廠項下正額錢糧。止於糧艘北上時，各就船所卸貨之地抽收，船過即撤，並非落地稅也。查該縣既請裁革，關稅正額原未議減，似此得毋有損國課。仰再逐一確議去後，詎眾興集不容巡役稽查，現在停征。而糧船北上眾興之卸貨者，滔滔不絕。在該縣必以為已經通詳聽候酌議，但文檄往返旬餘半月，尚難定議。轉瞬糧船過完，客貨頃刻星散。此時雖令稽徵，亦已無及，何敢坐視？茲又據委員陳克浚申報前由，相應亟請本部院，嚴飭該縣，速諭商販，凡買糧船下卸貨物，並非落地稅，照舊按則輸納抽分錢糧。倘有地棍阻撓，致虧額課者嚴拿，按律招擬詳解究處。庶錢糧無缺，而關政亦肅矣。 |
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