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厘金局
Lijin (Tax) Bureau
国家重点文物保护单位，位于龙船冲，始建于清咸丰五年，时称
“
湖南厘金局洪江分局
”
。厘金，亦称
“
厘捐
”
，是晚清政府镇压各地起义，筹措给养而对通过国内水陆交通要道的货物征收的一种捐税，其税率最初按货物价格价值百抽一，
1%
即为
1
厘，故称厘金。民国初期，沿用清制，改称
“
洪江厘金征收局
”
，
1929
年湖南废除厘金，厘金机制不复存在，此屋由山西商人张南山买下，作商居之用。厘金局单进三开间，单檐重屋，四周砖墙围护，房屋高低不均，南边两层，北边三层，错落有致。西南方向开八字大门，直通南天井，右侧为征税柜台，局内设文牍室、会计处、庶务处、书记处、稽查处、监印处、开票处、队长巡士处等机构。整个建筑因地制宜，布局科学、简单大方，是研究晚清社会经济发展史、税收史和南方山区建筑艺术的重要实物史料，现已被辟为洪江税收展馆。
It is a
National Key Protection Unit of Cultural Relic
. It lies at Longchuanchong and was built in the fifth year of Xianfeng Period in Qing Dynasty. It was then called “
Hunan Lijin Bureau Hongjiang Branch”. Lijin, also termed “Lijuan”, is a kind of tax on the cargo transported through the major domestic rivers and highways, collected by the late Qing Dynasty for suppressing the uprisings and furnishing government provisions. The taxation rate was first set at 1% of the actual value of the cargo taxed. 1% equals “li” (a Chinese currency measurement), so the tax is called “Lijin” (jin means money in Chinese). In the early Republic Period, the Qing System was inherited. The bureau was changed as “Hongjiang Lijin Taxation Bureau. In 1929, Lijin was abolished in
Hunan. The Lijin Mechanism no longer existed. The house of the bureau was purchased by Zhang Nanshan, a businessman from
Shanxi
Province, for his dwelling and business affairs. Lijin Bureau is a one-entrance-three-door single-eave-double-storey house with bricking walls around it. The height of the roof is uneven. There are two stories in the south and three storeys in the north, which are arrayed in undulation. There is a splaying door in the southwest direction which leads directly to the south courtyard. On the right side is the taxation counter. Within the bureau, there were organs such as official document office, accounting office, general affairs office, secretary office, customs office, seal office, voucher office and inspection team leader office. The whole architecture fits the local physiognomy well. It has a reasonable, simple, yet tasty layout. It is a key materialistic historical data for the researches on the social economic development, taxation history of late Qing Dynasty as well as on the architecture art of south mountainous regions. Presently it has been turned to Hongjiang Taxation Exhibition Hall.
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