Question

At which
of arreats
places there were stricken in protect?​

Answer 1

Answer:

Arrears and deficits were a chronic feature of Ch'ing fiscal administration. An important distinction existed between these two categories of government shortages. Strictly speaking, arrears (min-ch'ien ) referred to shortages in tax receipts, the result of failure of officials to collect the tax quota in full. Deficits (k'uei-k'ung ), on the other hand, applied specifically to discrepancies between the funds on hand in government treasuries or granaries and the amount that should have been there had all funds been disbursed according to government regulations. During different periods, emphasis was placed on alleviating shortages in one or the other of these two categories. In fact, deficits and arrears were  inti- mately related. Real tax evasion naturally contributed to the fiscal insolvency of local officials, and the pressure on officials to cover the costs of government expenditures not provided by the regular funding network led officials and their staff to utilize a number of devices that camouflaged their deficits as arrears. The decision to wage a campaign against deficits or against arrears was often a reflection more of the central government's perceptions of who was more guilty of abuses, the people or the bureaucracy, than of evidence that could be culled from administrative records.