1923年3月2日，孙中山在广州建立大元帅府。由于财政短绌，盐税成为孙中山为数不多的饷源之一。从军队的维系到政权的建设，盐税尤为重要。围绕着盐税，政府、军队、盐商之间不断地发生冲突、妥协与合作，盐运使一职在两年内四次更迭，盐政亦随之发生变化。最终在相互利益的维系下，邓泽如征收“优先现税”的办法得以最终确立。%Sun Yat-sen founded the Generalissimo’s mansion in Guangdong on March 2nd, 1923. For lack of financial support, salt tax became one of the few resources. It was particularly important to the maintenance of forces and the construction of political power. Conflicts, compromises and cooperation never stopped between government, forces and salt merchants for salt tax. The official of salt transportation was altered for four times within two years, with which salt administration varied. Due to the mutual benefits, Deng Zeru’s proposal of“tax priority for cash payment”was finally adopted.
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