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《卷三十五》
27  | 臣按職役之制為民病乆矣考之于經若似乎不可以已者何哉曰是在先王之世皆官也論其德行道藝大者所管之人衆小者所管之人寡出使長之入使治之以至庶人在官者皆有常職以食于上受其祿斯盡其職矣後世之祿既不能下逮比鄰之長而其督責窘辱之狀大異于古焉由後世之制官俸役食日削月減百里之宰不能得古之上農夫百畝之所獲而謂更當制祿以食比鄰之長則必不能而遂廢之則可乎先王以是興教化美風俗非是則無以相親相恤天下之大亦將渙散而不可收拾齊管仲小變其說而為內政軍令秦商鞅大反其意而為連坐告姦則胥失之矣漢于亭長三老嗇夫游徼之外特置孝弟力田之官稍為近古然其秩尊而于民未親也至于里正衙前之法主典府庫輦運百物則誠厲民而以自養而差役僱役義役之論紛紛矣雖百變其法猶不得當也雖嚴飭治民之吏賢者少不賢者多未見其不以擾民也明季之弊不逺蓋可覩矣惟有盡舉主典府庫輦運百物之類歸之官吏而但屬以教化風俗飲射讀法之事庶幾相親愛之中即有相糾察之道不必告奸而奸無所容不煩徼巡而盜無所伏其鄉約里正以至保甲長宜皆以紳士為之但有教勸之責而無供役之困為賤為貴自分而合天下之勢如千條萬派歸于一原千枝萬葉統于一本然則顯比之吉大有之衆同人之親其始于比鄰也夫抑六鄉六遂家數同田制亦同所以起軍旅作田役比追胥令貢賦者無不同也惟六鄉上劑致民六遂下劑致𤱕六鄉上地無萊詩田卒汙萊注髙者萊下者汙是萊為休不耕者也六遂上地有萊是其稍異也于六鄉之民則重言禮事教治于六遂之民則専言稼器女功正以彼此相如互見其義鄭氏以為六鄉之教其要為民其實六遂之教其要亦為民也盖取有才智之人而師帥表正主宰其事所以百姓親五品遜其人皆分領司徒之教職者耳至于師田行役之事即所謂庸調之征自兩税之役已徴其税也而又使之主典府庫輦運百物則是以庸調之役重科于職役矣非立法之初㫖也載考周之九賦即里之布即布縷之征若漢之筭錢要之為後世之丁錢也故廬陵李如圭以為以此區域之征備馬牛車輦之屬臨事而授之民則百姓但任其勞而不任其費任其勞者于一甸之中而調七十五人為士徒也既征其調則并不當任其勞矣至于國家營造用物則歸之職幣督取鄉遂之賦貢則有閭師旅師徴貢則入于大府斂穀則入于倉人亦未甞使鄉遂之屬主典府庫也又遺人以供饋遺委人以供芻薪其平治城郭宮室溝渠道路則以近民役多而特輕其税凡後世所謂差役者皆上古之所無則安得泛然援據經文而責民以趨事勸功之義也 |
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