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意思解释：（Smooth beyond）清代地方政府上缴正项钱粮时另给户部的部分。一般来源于赋税的加派，亦有另立名目加征的。清初各省解缴户部税银，每一千两随解平馀银二十五两，称随平陋规。其后，户部与地方官吏协议共同分肥，解部减一半，馀归地方。乾隆元年，明文规定平馀银分给各部院官吏作为补助费，称“养廉”。乾隆二年，四川省在火耗羡馀外，每银百两提解六钱，名平馀，充各衙门使用。有的地方官吏收税时加重戥子称银，所得溢额银两亦名平馀。
樊山酒坐接昏晨，盘郁奇怀尚绝伦。谁念功名归健者，聊同哀乐作流人。艰危自试皇穹察，疾苦难忘谠论伸。晚识长生有灵药，安心闲与海鸥亲。…
Fencing hill wine sits receive morning, pan Yuji is conceived still unsurpassed. The person that who reads aloud Gui Jian of scholarly honour and official rank, make with dirge a little banish a person. Difficulties and dangers tries emperor dome examine oneself, pain suffering forgets honest talking is extended. Late knowledge is immortal have clever drug, ...
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