In the Great Ming Dynasty, land ownership required formal recognition. The taxes to be paid were determined, making it convenient for the court to oversee and prevent tax evasion. Other aspects were similar to other dynasties.
Officials were allowed to own land under their names but were prohibited from engaging in business activities. Starting from the rank of an exam candidate, they were entitled to a certain amount of tax exemption as they moved up the ranks.
Becoming a high-ranking official didn't mean endless tax exemption. After all, how could the court sustain its military without revenue?
Qiao Mai had inquired and learned that an exam candidate could be exempted from taxes for five acres of land; Elementary Scholars could be exempted for twenty acres; Recommended Scholars for fifty acres; Tribute Scholars for one hundred acres; Advanced Scholars for five hundred acres; and a Grand Academician for one thousand acres.
