自古以来,赋税一直是国家财政收入的重要来源,从事赋税征收的官员也随着时间的变化,担任着不同的职能和责任。清代催头,作为征税过程中官吏和百姓的联系人,他们不仅负责向百姓催税,还承担着监督地方官吏的职责。本文以西和县馆藏司法档案为例,试图探究清代地方催头的设置及其职能。 Since ancient times, taxes have always been an important source of state revenue. Officials engaged in tax collection also have different functions and responsibilities over time. In the Qing Dynasty, as the official of the officials and people in the taxation process, they were not only responsible for taxing the people but also for supervising the duties of local officials. This article takes judicial files of Xijian County Collection as an example to explore the setting and functions of local reminders in Qing Dynasty.