| 1 | The first part is the land tax reform. | |
| 2 | The last, appraise the achievement of the land tax reform in 1930s. | |
| 3 | Salt tax and land tax were two main financial sources of Yunnan in the Qing Dynasty. | |
| 4 | In addition, they were forced to pay innumerable surtaxes , to say nothing of the government land tax. | |
| 5 | An edict has been issued temporarily abolishing the land tax in Shantung, as the people are unable to pay it owing to the famine. |