The Treasury of the Great Tang

Ge Chengyong

Ge Chengyongisaretired secondlevel professorof the Chinese AcademyofCultural Heritage，vice president of the Chinese Yanhuang CultureResearchAssociation，andis currentlythe directorof the Academic Committeeand distinguished professoratthe lnstitute for AdvancedStudyofHumanitiesof Shaanxi Normal University，and the Chinese Culture Research Centerof Northwest University.

This book is the first work in China studying the ancient treasury system.It introduces the state budget，accounting，auditing，revenue，expenditure，etc.，and systematically exemplifies the organization，function，system，and evolution of the treasury in the Tang Dynasty. Cited from unearthed cultural relics，it excavates many unknown historical facts and initiates people to think deeply about the economic fate of a great country.

thestoreroomswithin remaineda mysteryto ordinarypeople.Even the Tang poets，in their verses， could onlyalludeto thesecluded interiorwith lines like“theLeft Treasury'srockeries，waters，and ponds\"suggestingaveiledand intricatedesignhiddenbehind the gates.Atdusk，when thewarning drums echoed through the twilight， only the long，dark shadows cast by the high walls hinted at the secrets within.

TheTreasury ofthe GreatTang

Ge Chengyong

ZhejiangAncientBooks

Publishing House

January 2025

188.00 （CNY）

T henationaltreasuryofthe Tang Dynasty Was located within the imperial city of Chang'an，the capital. It was overseen by the Court of the Imperial Treasury （Taifu Si）， an institution solely responsible formanaging the empire's fiscal revenues and taxes.The towering palace and city walls enclosed it fromview，sealingoffany glimpse from the outside.Entry was tightly controlled，with access granted only upon rigorous inspection of official tallies （named Yufu，Fish Tallies） and permits.The layout of Within theadministrative systemof the Tang Dynasty，the Left Treasury under the jurisdiction of the Court of the Imperial Treasury wascharged with managing the empire's primary fiscal revenues-coinage，boltsof cloth，and fine silks-collectively referred to as“the wealth of the principaltreasury.'Incontrast，the RightTreasury wasresponsible forreceiving regular tributes from regional prefecturesand counties， aswell aspreciousofferings from foreignstates.Accordingtothe sinx Statutesof the Tang Dynasty （Tang LiuDian），theLeftTreasuryhelda position of greater prominence. Though the officialsoverseeingit heldranks between the seventhand ninthgrades，theirresponsibilities were immensely weighty，for the entiretyoftheempire'sfiscal

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resources passed through their hands.Evenseniorcourtofficials were barred from approaching its perimeter，whichwas guardedat all timesby imperial troops.Should the emperor wish to draw from the treasury forpalaceexpenditures，he had to followa formal procedure and retrieve funds from the Da Ying Treasury within the innerpalace.

The fullnessordepletionofa national treasury mirrors the rise ordeclineofastate.lt servesas a vital barometer of a dynasty's economic trajectory.Adhering to the Sui Dynasty's precedent， theTangensuredthatreserves werenever entirely depleted. In thewakeofearlierupheaval，the regime placed particular emphasis on the safeguarding of granaries and treasuries，actively promoting the codification of treasury management.Thiseffortyieldeda seriesoflandmark legal provisions that laid out strict penalties for crimesrelatedtostatefinancesregulations that marked a turning point inthe legal historyoffiscal governance.

Throughout the long course of Chinese history， every dynasty whose national treasurywas well-stocked markedan era of economic growth，fiscal stability， rising incomes，andmaterial abundance.After nearly a century of steady accumulation，the Tang dynasty reachedsucha height during the reign of Emperor Xuanzong，who held the throne for forty years.The great poet Du Fu， recalling the prosperous Kaiyuan era，could not help but praise the times.Therealm was richand flourishing.Fertile fieldsspread across Hexi and Longyou，the southern economy had advanced considerably，and in Shandong's Qingqi region，rice pricesdropped to a historic low：one dou （about six kilograms） of rice cost merely three copper coins （wen），while abolt（pi，about12meters）of silk could be bought for just two hundred.Roadswere linedwith winetavernswelcomingtravelers， innskept courier donkeys ready， andone could journeya thousand li without fear for safety.Fora dynastythathadenduredmultiple socialcrises，such peaceand prosperity were hard-won.Hence theera came to beknownasthe \"Kaiyuan Golden Age\"

Objectively speaking，the Kaiyuan

Golden Age coincided with Emperor Xuanzong's middle years， a period when he governed with diligence and ambition.One of his first steps in consolidating the national treasury Was to reduce， orinsomecasesentirelyrevoke， the privileges ofaristocrats who received hereditarystipends， therebylighteningtheburden on thecentral government's finances. He also appointed officials to conduct thorough investigations into unregistered households; this“household registration drive\" （kuohu） increased the number of tax-paying households under state control by over 800，000 within just three years，bringing in several million strings （min， one min is1，000 cooper coins） ofcashannually.Particularlyin matters of government expenditure Xuanzong enforced the principle of\"spending within one's means\" （expenditures determined based on the actual amount of tax revenue collected），curbing the imposition ofunauthorized leviesby local officials.In the twenty-fourth year of Kaiyuan （736），the Ministry of Revenue issued the Instructions on Long-term Planning in five volumes， which laid out detailed provisions on tax income categories，rates， and guidelines for collection and exemptions.This became the standard for prefectures and counties when preparing and reviewing their budgets，marking a significant reform in the fiscal budgeting system.At the same time， the in-kind taxes of silk and grain submitted from across the empire were increasinglyconverted into monetaryand textile equivalents. As a result， streams of fine spring silks and brocades flowed steadily into the prefectural and national treasuries.According to the New Book of Tang （Xin Tang Shu），annual state revenues reached more than two million strings of copper coins， over 19.8 million hu （60 kilograms） of grain，7.4 million bolts of taxed silk，1.8 million bolts of floss，and more than 10.35 million duan （about15 meters） of cloth.In this time of burgeoning prosperity and unprecedented national strength， the people caught a glimpse of the immense reach and influence of the treasury system.

Between the eighteenthand twenty-ninth yearsof the Kaiyuan reign （730-741 CE），the Tang court undertookrepeated improvements toits grain transport system，known asthe“tieredrelaymethod，in ordertosecureamplereserves in the core regions surrounding thecapital.Vast quantitiesof Shandong were transported and concentrated in Guanzhong.In the second year of the Tianbao era （743 CE），the magistrate of Chang'an， Wei Jian，held a grand boat-pulling exposition at Changle Slope，where a canal was dredged and a pond created for the occasion.On a day of clear skiesand gentle winds， hundreds of grain transport boats fromvarious prefectures gathered， with their decks laden with local specialties and treasures. On each vessel stood women from Jiangnan dressed in the traditional attireof Wu and Chu.Broad-sleeved robes， straw sandals，and conical hats were held in their hands.They sang a revised version of the folk ballad \"Deti Hena Ye”now titled “Gaining Treasure in the Fields of Hongnong\" （Debao Hongnong Ye），celebrating the wealth brought to the empire. At the lead boat stood the caller， dressed in a green brocade jacket and red headband，directing the chorus.Behind her，over a hundred brightly dressed young women joined in harmonious song.The procession of boats，each bearing the name of its home prefecture， passed in perfect formation beneath the walls of the imperial garden by Wangchun Tower，ten boats to a group，throughout the entire day.The spectacle stirred the entire city of Chang'an，drawing enormous crowds.The emperor， Watching from a distance，was so pleased that he bestowed the name \"Broad Fortune Pond\"（guangyun Tan） upon the site.It marked the first grand occasion in history when goods transported via the canal system were ceremoniously delivered into the national treasury， an event so magnificent that historians recorded it with no hint of exaggeration.