The Joseon-era taxation system collected the state finance (taxes) by the particular method of spot tributes. Human geography records, including Sejong Sillokjiriji (Gazetter of King Sejong, An Appendix to the Annals of the Joseon Dynasty), specified and identified all goods, designated as state finances, across the nation, and the consumption of tea continued for state affairs, such as diplomacy, rituals, kings' granting of goods, and holding of sacrificial rites. With the assumption that such teas were produced, collected and used under the Joseon-era tribute system, this study examined the systematic tea production process. The guidelines on the production of tributes, stipulated in Sillok or in Code for Governing the State, tried to observe the principle of production by the government to reduce damage to the people. The cases of paying tributes, recorded in Buyeoksilchong (Records of Goods and Services as Paid Taxes), proved that tea was produced under the control of the government. Daejeon Soklok (Complete Code of Laws) stipulated the collection of goods and tea in the kinds of military services for the government's production of tea, and the job presumably undertaken to collect and make tea.
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