本文利用日治時期臺灣總督府專賣局之「鹽業者生計費調」為主要研究材 料，分析位於臺灣西部之東石郡轄下虎尾寮部落鹽工的各種收支紀錄，藉此反映 臺灣西部沿海鹽工的經濟生活，並說明製鹽事業對當地社會的影響與意義。 本文檢視鹽工的主、副業收入與各種生活消費等支出，從中發現，儘管鹽工 的工作環境嚴苛、勞動力度大，但鹽工家庭的收入實低於米作或蔗作農家。而虎 尾寮鹽工尚因個人鹽田面積小、曬鹽環境不佳，家庭所得與個人可支配所得尤其 低下。也因此虎尾寮鹽工的日常生活必須在飲食、居住環境、醫療、就學等各方 面極力緊縮消費。即使如此，恩格爾係數高達71.16，亦即食料費用占所有家計 費用的大部分，無論是飲食營養或各種生活設施，皆難有餘力改善。 臺灣鹽工經濟生活困乏，固然與沿海環境貧瘠有關，但專賣局為了謀求食鹽 專賣利益，長期壓抑支付鹽工的食鹽收納價格，才是造成鹽工貧窮的主因。惟鹽 工收入雖低，但相對於當時其他事業來得穩定，且容易發展副業，因此仍受部分 沿海居民青睞。

This paper uses the “Salt Workers’ Livelihood Survey” of the Taiwan Monopoly Bureau during the Japanese colonial period as main research material in analyzing the income and expenditure records of workers in the salt fields of Huweiliao, Dongshih County. It depicts the economic life of salt workers along the west coast of Taiwan and illustrates the impact and significance of salt-making industry on local society. The paper examines the main and sideline incomes of salt workers, and their various living expenses. It suggests that despite the harsh working environment and high physical demands of salt making, the income of salt workers’ families was lower than that of rice or sugarcane farmers’ families. Due to the small size of individual salt fields and the poor salt drying environment in Huweiliao, the household income and disposable personal income of salt workers there were particularly low. Therefore, salt workers in Huweiliao had to make great efforts to tighten their living expenses on food, housing, medical care, and children’s schooling. Even so, as the Engel coefficient of these households was as high as 71.16, that is, the cost of food materials accounts for the majority of all household expenses, there was little resources left for the improvement of various living facilities or dietary nutrition. The poverty of salt workers was certainly related to the barren coastal environment in western Taiwan, but the main culprit was the Monopoly Bureau’s long-time suppression on salt collection price paid to salt workers, which enabled the salt monopoly to make profits. Yet despite the low income of salt making, it was relatively stable compared to other businesses and was easy to develop side jobs, therefore remained favored by certain coastal residents.

鹽工; 鹽田; 臺灣西部沿海; 虎尾寮; 經濟生活; 專賣局

Salt Worker; Salt Field; West Coast of Taiwan; Huweiliao; Economic Life; Taiwan Monopoly Bureau