ABSTRACT
Symbols of loyalty and filial piety that underpinned the lineage came to play a major part in arrangements that were made for purposes of taxation. The Southern Song dynasty government that was setting up administrations in the villages needed to raise taxes, but had no effective cadastre to identify land holdings or taxpayers. Families that controlled land “gamed the system” by claiming dispensation to escape from paying tax in full. While government did not possess a cadastre that reflected taxable acreages, it possessed records of the existence of privately owned river dams. Families controlling the dams were given tax collection responsibilities, but, in return, their land holdings were effectively recognized.
