苗栗三叉河金華生三十二股之發展與經營

Abstract

本研究欲透過金華生三十二股的發展與經營，來瞭解一個祭祀組織如何從清末隘墾區，歷經日人統治及光復後國民政府來臺，仍持續維持著中元祭祀與地方關係的經營，之後又是如何受到國家土地政策的影響而面臨營運的困境。 清末道光二十三年（1843），劉金襄、劉瑞華、曾阿生等七人墾闢完成三叉河後，以金華生三字取為公號成立祭祀組織，並將土地依照三十二股均分，均分後剩餘之埔地、茶園及屋地供給佃人使用，以此收取租金來辦理中元祭祀，之後則由孫德福、李騰華等股東承購股份，作為土地投資使用。 明治三十七年，因日人頒布土地租稅政策，促成三十二股分成四鬮，每鬮各執一簿進行輪流祭祀及相互監督之工作，而管理人制度是維持中元祭祀及經營在地關係的重要因素，民國六十四年，三十二股以神明會名義辦理土地登記，期間因擴大都市計畫、地價稅及土地累進稅率問題，造成租金大幅調漲，加上股東多數非本地居民，引發長居於此的承租戶不滿，在土地認同問題上質疑股東的正統性。 近年政府頒布土地清理條例，規定神明會須登記為祭祀公業法人以促進土地利用，對於金華生三十二股這樣的祭祀團體而言，也許是一個解決土地問題的辦法，但有些如管理人制度等舊有之習慣將被替代而廢弛，因此成立特別法來維護這些祭祀組織是值得被討論與重視。

By analyzing the development and operation of Jinhuasheng thirty-two shares, this study intends to figure out how a religious organization reclaim lands from the end of Qing Dynasty, how it continue its celebration of Zhongyuan Festival and maintain its cooperation with local powers after the reign of Japanese people and the Nationalist Government of ROC, and how it be put in an operational predicament with the influence of national land policy. In 1843, during the reign of Daoguang Emperor in Qing Dynasty, Liu Jinxiang, Liu Ruihua, Zeng Asheng and other four people reclaimed the land beside Sancha River and set up a religious organization officially named as Jinhuasheng. They divided the land into thirty-three shares and let out the spare lands and tea houses to the tenants, whose rents could be used to hold the Zhongyuan Festival. Then Sun Defu, Li Tenghua and other people became the shareholders of the land, and utilized it for land investment. In 1904, the Japanese people in Taiwan implemented land lease policy, making the thirty-two shares become four lots. Every lot had a registrar responsible of carrying out sacrifices in Zhongyuan Festival and supervising each other. This system of registrar became vital for continuing Zhongyuan Festival and cooperating with local powers. In 1975, the thirty-two shares registered their land as Shenming Hui. During this period, the rent rised dramatically due to the urbanization plan, the land value tax and the progressive land tax system. Besides, most shareholders were not local people in Sancha River area. As a result, many long-lived tenants became resentful about this and started to doubt the validity of these shareholders. In recent years, the government implemented the Cadastral Clean-Up Act, which required Shenming Hui to be registered as legal persons for ancestor worship so as to utilize the land. This may be a solution for a religious organization like Jinhuasheng thirty-two shares; however, some old customs, such as the system of registrar, would be replaced by the new system and become annulled. As a result, there is a special significance for discussing specialized rules to protect these alike religious organizations.