From the mid-1640s, the Dutch East India Company had consolidated its colonial rule in Taiwan, and its tax revenues began to increase. Under the Dutch rule, most of the taxes were collected via tax-farming, among which the village franchise system was most closely related to the indigenous economy. Between 1648 and 1650, the total franchise fees collected had roughly tripled. Most previous research had attributed this to the monopoly enjoyed by the franchisees over trade with aboriginal villages and tribes. This study offers an alternative explanation and illustrates that the increase in demand for venison from Taiwan due to the outbreak of civil war in China was the main reason accounting for the marked rise in total franchise fees collected.
Keywords：Dutch East India Company, village franchise system, tax-farming, monopoly
The Invisible Small-rent: Aborigine Small-rent Land Right of Anli Tribe in Land Tax Reforms under Qing and Japanese Colonial Rule
This article explores the aborigine small-rent land right, which was rendered invisible in successive land tax reforms by Liu Ming-chuan in late Qing Taiwan (1886-1889) and the Japanese colonial government (1898-1905). With the abolition of pre-existing favorable protection of plain aborigine land rights in late Qing Taiwan, the aborigine small-rent had been misclassified as big-rent by officials and scholars alike. When land tax reforms were introduced to establish a modern land ownership system and abolish big-rent land right, the dissolution of aborigine land rights were exacerbated by government intervention through compulsory rent reduction (big-rent reduced by 40％) and further weakening of the aborigines' bargaining power.
Using the case study of Anli Tribe, the author uncovers official archives and cadastral survey data of the colonial land tax reforms to rectify the aforementioned "big-rent reductionism" of aborigine land rights. Since small-rent constituted the bulk of rent income and was essential to subsistence, Anli Tribe resisted persistently its disadvantageous misrepresention as big-rent. Through protests to the colonial administration as well as appeals to the judiciary, the course was finally reversed under the colonial land tax reform with the aborigine small-rent formally recognized and its original status restored in 1903, while a negotiation for its buyout by the Hans at due (small-rent) prices was settled. Tracing the re-emergence of Anli aborigine small-rent, this study reassesses the land tenure arrangements between Hans and plain aborigines, and explores the differences in governance patterns and legal culture between Qing Empire and the Japanese modern colonial state.
Keywords：State, ethnic groups, land tax reform, aborigine land rights
Industries of Military Supplies and Changes in Frontier Immigration Policy: Immigration Coordinated by Taiwan Development Company in Eastern Taiwan during Wartime
'Japanization' has always been the focus of discussion on Japanese rule in eastern Taiwan. However, after 1937, the Taiwan Development Company (TDC), a government body, became involved in immigration of Han Taiwanese on the island, rather than citizens from Japan, indicating a change in immigration policy in eastern Taiwan during wartime. Two reasons accounted for such change. One was the failure of immigration ventures launched by the Japanese colonial government, which rendered the goal of Japanization impossible. The other was the development of military supply industries such as cotton and ramie as well as the need for territorial expansion in Southeast Asia.
In the immigration history of eastern Taiwan, the TDC were responsible for the Han Taiwanese immigration of the largest scale. The TDC not only sparked a wave of migration of Han Taiwanese to eastern Taiwan, but also served as a stepping stone for their migration to Southeast Asia.
Changes in the planning and implementation of immigration policy in eastern Taiwan reflect the gap between the colonial aspirations of an imperial empire and its colonial rule in practice. Taiwan was the first colony of the Japanese Empire. Without any prior experience in colonial governance, Japan had all along deemed Japanese immigration necessary for the empire's political benefits. The Office of Governor-General in Taiwan served dual roles in realizing the goals of the Japanese empire and carrying out sensible colonial Japanese rule. Playing its first role, the Office of Governor-General implemented Japanization of eastern Taiwan. With the failure of such plan, it then switched its emphasis and eventually had to abandon this venture at the outbreak of the Sino-Japanese War. It was under the urge of the Office of Governor-General that the TDC began to foster Han Taiwanese immigration to eastern Taiwan in order to meet the need for development of military supply industries in that region.
Keywords：Taiwan Development Company, eastern Taiwan, Taiwanese Immigrant, Military Supply Industries, Colonial Governmentality, Colonial Imagination
Uncertainty and fear of Communist rule had driven many businessmen from Shanghai to shift to Hong Kong and Taiwan. Along with them came their capital, technology, equipment, human resources and modern concept of business management. In the eyes of the Communists, these Shanghai businessmen were like fugitives, running away with both money and facilities; while to the Taiwanese, they were contributors to the prosperous economic development of Taiwan. Their influence and status in both commerce and industry, though diminished with the lapse of time, remain strong. With the government of Taiwan allowing Taiwanese businessmen to invest in Mainland China in the 1990s, these businessmen originally from Shanghai became Taiwanese investors in the Mainland. Nevertheless, rather than adopting an encouraging attitude, the Taiwanese government posed barriers for investment in the Mainland due to political and ideological reasons. Despite so, businessmen from Taiwan, both native and of Shanghai origin, kept increasing their investment in their Mainland out of economic consideration and for sustainability of their business. The move of Taiwanese businessmen toward Mainland China mirrored the shift of their Shanghai counterparts to Taiwan around 1949─an irony in history.
Keywords：Shanghai businessmen, investing in Mainland China, Taiwanese businessmen