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===Local government and taxation=== The villages were self-governing communities that resolved internal disputes without interference from officials, as the Hongwu Emperor did not recommend their presence in the countryside. These communities operated based on Confucian morality rather than laws.{{sfnp|Huang|1998|p=106}} A census was conducted to record the population listed in the Yellow Registers, while the land, its quality, taxation, and ownership were recorded in fish-cale registries (named after their appearance). Regional tax captains (''liangzhang''; {{zhi|t=η³§ι·}}), who were appointed by county authorities from wealthy families, were responsible for collecting taxes.{{sfnp|Dreyer|1988|p=123}} In 1371, the ''lijia'' system of local self-government was introduced in the Yangtze River basin and gradually expanded throughout the empire.{{sfnp|Brook|1998|pp=23β24}}{{efn|A ''li'' contained 110 households, consisting of ten ''jia'' with ten households each, as well as the ten leading families who were typically the wealthiest. These families were responsible for appointing headmen to collect taxes and oversee service labor, as well as providing services such as education.{{sfnp|Littrup|1977|pp=40β41}}}} Regular state expenses, except for land tax, were covered through mandatory services and supplies from the population. In the ''lijia'' system, one ''jia'' always provided services, and after a year, it was replaced by another. This form of taxation was progressive, unlike the land tax. Large infrastructure projects, such as road and dam construction or canals, were funded through additional ''[[ad hoc]]'' requisitions.{{sfnp|Huang|1998|p=134}} Taxes were low, with a fixed amount for each region, intended for peasants to pay 3% of their harvest. These taxes were often collected in kind, with the population responsible for delivering goods to state warehouses,{{sfnp|Huang|1998|p=107}} but the transportation of these goods, often over long distances of hundreds of kilometers, placed a heavy burden on taxpayers. The cost of transporting grain to Nanjing was three to four times higher than its price, and even six to seven times higher for supplies to the army on the northern border.{{sfnp|Li|2007|p=121}} The Ministry of Revenue was responsible for collecting taxes and benefits from peasants, while the Ministry of Works oversaw artisans.<ref name="theobald ming econ">{{Cite web |last=Theobald |first=Ulrich |title=Chinese History - Ming Dynasty ζζ (1368-1644). Economy |url=http://www.chinaknowledge.de/History/Ming/ming-econ.html |access-date=15 February 2011}}</ref> Artisans were required to work in state factories for three months every 2 to 5 years, depending on their profession.{{sfnp|Li|2010|p=47}} The Ministry of War kept records of hereditary soldiers and also collected taxes and benefits from them.<ref name="theobald ming econ" /> As state income and expenditure were managed through orders for the population to deliver specific [[goods]] to designated locations, large warehouses were not necessary. However, officials were not always able to effectively direct supplies to the necessary places, leading to local supply crises.{{sfnp|Huang|1998|p=107}}
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