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Currency history

Tang cash / guan accounting

Tang cash / guan accounting: a historical unit of account.

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Introduction and ending not established
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The story

Lu Zhi’s memorial against the twice-yearly tax describes conversion of different property categories into strings of money for assessment. This directly establishes fiscal account valuation independently of settlement material. [1]

Sources and evidence

  1. Yang Yan / Lu Zhi; translated in de Bary and Bloom, Sources of Chinese Tradition · Tang Debate on the Twice-a-Year Tax C1816 ↗

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“Tang cash / guan accounting.” The Family Tree of Money. © Field Technologies, Inc. Reader edition 2026-10-13; research dataset v44. https://familytreeofmoney.org/currency/CUR-V29-TANG-CASH.html

Editorial evidence supplement · Download dataset v44

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