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瞿同祖

许多士绅，尤其是生员和监生，也要求分享州县官征收漕粮中加收的附加费而获取利益。江苏省有几个县，每个县至少有三四百个士绅，从州县官那里分享了漕粮附加费（漕规）。这些陋规的来源，显然是普通花户；士绅瓜分的陋规份额越高，普通百姓的附加费负担就会越重。

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