第二百三十三节 征粮的学问
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“说到朝廷优免，不是向来有定额的吗？”邬徳把听来的知识“卖”了一点出来，免得王兆敏真以为他们一无所知，胡说八道。
王兆敏果然一怔，想这多半陈明刚说得，便解释道：“朝廷的优免，原是有定额的。”这个定额是在洪武年间规定的，大体京官一品可免30石，二品24石，以此类推。外官的优免则是京官的一半。至于监生、举人、秀才，照例可免2石。除了免粮份额之外，其他自置田亩，都要报官纳粮。
“实际上呢？可免二石的，免了几十石。当年张相当政的时候丈田，他先清查自家的田亩，额定是免八十多石，实际免了将近九百石。”
邬徳听得很仔细，他猜张相大约是说张居正。于鄂水在讲授明代田赋制度的时候专门提过张居正在位期间搞过丈田――距现在还不算太遥远。
“除了朝廷的优免之外，”王兆敏苦笑道，“还有一类人，也有所谓的‘诡寄’。”每个县里都有一批刁恶霸道，不易对付的那班“特殊人物”，不是豪强地主，就是乡间无赖。必须敷衍。分量不足，米色粗劣，亦得照收不误。有时候甚至虚给“粮串”――纳粮的凭证，买得个地面平靖。许多平民小户为了少纳粮，就会“带地投献”。这是其一。
其二就是有人会请他们“包缴”，久而久之就形成了所谓的“包户”，这种包户或者本身是“粮差”与官吏有勾结，或者是地方的豪强能挟制官吏，小户如托他们“包缴”，“浮收”部分固然少不了，但是要比自己去缴纳便宜的多
“你们打掉的苟家兄弟二个，原本就是县里最大的两个包户。”王兆敏说，“不过若不是和陈明刚有勾结，当过‘粮差’，他们也做不成这个包户。”
邬徳点点头，这“包户”倒是有点“包税人”的意思。
“包户”自然不是白干的，照例要从中刮皮，“包户”里胆大妄为的，干脆只收粮，不缴粮，一味拖欠，只等最后朝廷“豁免”了事。这种情况在明末清初的江南地区盛极一时。
有人少缴，有人就得多缴，县里的税赋还是要出在县民的头上的。外加各种剥削耗费，加上县里的官吏的好处，统统都出在小民头上，这叫做“耗粮堆尖”，也就是所谓的“浮收”。
“耗粮堆尖”不算“乱收费”，是大明税赋系统中有明文规定的，某些地方，每石附加耗米和尖米7斗6升之多，超过正额的一半以上。这笔额外收入是地方官吏最大最可靠的一笔“灰色收入”。比起贪赃枉法之类捞的黑钱，要安全多了。
“耗粮堆尖”名义上是支付税粮的运费和损耗，其实没有标准可言，随意性很大。王兆敏敢于提出每石为穿越集团附征1斗2升，也正是钻这个空子。
王兆敏对“浮收”这块含糊其辞，只是说这是用来支付粮赋的运费和损耗的。这笔收益，他当然不希望澳洲人知道的太明白了。
邬徳心想：难怪罗铎当时说，临高县的真正的税赋负担在一万五千石以上。照这么看来，完全有可能。
“本县的耗米，惯例是每石多少？”
王兆敏一惊，赶紧道：“这个，贵众纳粮只需正额就是，浮收一概免了就是。”
邬徳想这个你不说也没关系，我们自然调查的出来。
“辽饷加派县里大约很有难处吧？”邬徳问
“难。”王兆敏正为这事发愁，不由自主的点了点头。
“难在何处？！”邬徳抓住这个问题不放，
王兆敏犹豫了一下，说：“银贵。”
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