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《列傳九十一》
11  | 遷兵部尚書，疏言：「廣東海濱微露灘形，民間謂之『水坦』。漸生青草，謂之『草坦』。徐成耕壤，謂之『沙坦』。坦初見，沿海民報圍築者，當先令立標定四至，毋於圍築後爭控。民有田十頃以上，毋許圍築，以杜豪占。即貧民圍築，限五頃。其出工本牛種助他人圍築量取租息者，聽。陸地開墾例六年升科，海田浮脃，當寬至十年。潮大至坦沒，蠲一歲糧。圍毀則免升科原額。」疏入，敕廣東督撫議行。復疏言：「海濱居民單桅船採捕魚蝦，例不輸稅。近聞各海關監督與雙桅船同令領牌納鈔，又閩、廣間貧民有置𥭋取魚者，有就埠育鴨者，吏或按𥭋按埠私徵稅，請通行嚴禁。」從之。乾隆三年，調吏部尚書，仍兼領兵部，加太子少保。 |
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