Lijin

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The Lijin was a form of tax system that was established by the Hongwu Emperor of China's Ming Dynasty in the 14th century. This system should not be confused with the baojia system which was established much earlier and around different guidlines. The Lijin system put a much higher emphasis on the people governing themselves and being responsible for tax collection on a local level than the previous baojia system had done.

Source:

Mote, F. W. "Imperial China: 900-1800." Cambridge, Massachusetts: Harvard University Press, 1999.