內務府
The early Qing emperors placed personnel decisions and supervision of the salt gabelle in the hands of the Imperial Household Department. Since the Department was housed within the Forbidden City, where the emperor lived for much of the year, the emperor and his personal servants could control the revenues directly, whereas much of the land tax, the other major revenue source, was siphoned off at the local level or committed to other expenses. In the last years of the Qianlong era at the close of the 18th century, the Household Department under the eunuch Heshen became corrupt and lax, filling the salt administration with lax and greedy officials. Without competent and honest supervision, merchants once again speculated in salt certificates and officials were incapable of raising their assigned levels of revenue. By the early 19th century, merchant families could not deliver the massive amounts of salt they had contracted but instead raised prices to yield steady profits. Smuggled and black market salt then rose to meet demand and soon outweighed official sales. Government revenues fell.