In the tenth year of the Jiajing era, the censor Fu Hanchen proposed a method of "levying labor services proportionally based on the total grain-tax of a province," which later became known as the "Single Whip Law."
Before the Single Whip Law, taxes and labor services were kept separate. Besides paying land taxes, farmers were burdened with regular labor duties, collective services, and miscellaneous corvée tasks. The collection of land taxes and miscellaneous duties was handled by village heads and grain administrators, while the transport of silver and goods was carried out by members of the baojia system.
After the Single Whip Law, taxes and labor services were consolidated into one, with taxes attached to the land and assessed by acreage. Furthermore, the handling of these taxes was stripped from the village heads and grain administrators and placed directly under the control of local officials, who were responsible for their collection and deposit into the treasury.
Chapter 257