Abstract: In the late Qing Dynasty a wide range of fund-raising activities were carried out in every province for implementation of local “new government and policy”. With varieties of the tax source and diversity of tax-collectors, those activities cause reorganizations of the local authority structure. In Zhejiang Province the fund-raising was used for local education and police force. Its source of income included various contributions and some official subsidies. Until the end of the Qing Dynasty, the whole activity did not form a complete specification of payments. A study on such an event can help us examine social influences of "New Policy" in the late Qing in a more geographical detail.

Key words: local finance, local autonomy, “new government and policy” in the late Qing Dynasty