Abstract

The origination, transportation, and retention of field levies are the core contents of the Ming Dynasty financial research, and in the past, the academic community's attention to the origination, transportation, and retention problems only stayed in the discussion of the amount of field levies and the institutional level. With the use of digital humanities and historical geographic information systems in historical research, the spatial information implied in the Ming dynasty field levies can also be presented in the study. The book "Wanli Accounting Record" compiled by the Ministry of Revenue during the Wanli period contains the collection and storage of field levies at all levels of provinces and counties in the Ming Dynasty, and the historical documents are converted into data and then the GIS software is utilized to present them in a hierarchical manner on a nationwide scale. The results of the hierarchical presentation are further analyzed by using spatial analysis software to analyze the spatial relationship between the field levies in each state and county in the Ming Dynasty.

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