On the occasion of the Northern Song Dynasty of the Five Dynasties, the place name of Dengzhou Shamen Island has a great presence in the historical books. Because, this was the famous "place of exile for thorns" at that time.
Words like "thorn and exile" make people shudder, and it is easy to label Salmon Island as "negative". But in fact, Salmon Island also has some "positive" records in historical books. Song Taizu's exemption from local taxes was one of them.
Regarding this matter, the "History of the Song Dynasty Taizu Benji" clearly recorded: "In August of the first year of Qiande, the people of Shamen Island in Dengzhou were taxed, and the order was used to control the boats and horses. Quality Authors List
The "crossing horses" here refer to the horses produced by the Jurchen tribes in the northeast. The territory of the Northern Song Dynasty was significantly narrower than that of the Tang Dynasty, and it was difficult to produce horses themselves, so they had to be purchased from the surrounding ethnic minorities who were not hostile (historically known as "city horses"), including the Jurchen tribes in the northeast (before Jingkang, the Northern Song Dynasty had relatively harmonious relations with the Jurchens for most of the period).
Due to the Khitan blockade by land, Jurchen horses were sold to the Song Dynasty and often went south by sea route from Liaodong, and Shamen Island (Temple Island), one of the Changshan Islands, was on the way, which could play a transit role.
Salmon Island is just a small place, and a year's land rent and tax must not be much. Compared with the two, it is better to give priority to ensuring the "smooth flow of the city road". Song Taizu's exemption from taxes on Salmon Island and allowing the island's residents to control boats and horses should be based on this consideration.
The History of the Song Dynasty briefly records this matter, while the "General Examination of Literature" contains fragments of the imperial court's edicts at that time, saying:
"The people of Shamen Island live in Haiqiao, and they have permanent rent. And the Jurchen waded far away in the whale waves, lost more horses, and when the wind and waves were profitable, the fake boat was laborious. Words and thoughts are hardworking, and it is advisable to recover. From now on, it is exempt from renting money in summer and autumn every year, as well as pigments and sundries, and the state and county errands, and ordering more boats to be purchased, and the Jurchen horses are crossed. It is deducted from the front of the trough wood, and the manpower will be given to the main driver in the future. ”How long did Song Taizu's policy last? There is no clear record in history. However, judging from the historical materials during the Huizong Song-Jin Sea Alliance, the matter of "Jurchen City Horse" seems to have been abandoned for many years (probably affected by the easing of Song-Liao relations after the Tanyuan Alliance). Is the duty-free treatment on Salmon Island also abolished? We don't know yet.