This paper examines an institution called Review and Selection, which facilitated the tasks of tax collection and military conscription in early modern Vietnam. Through a comparative examination of this institution’s history in the seventeenth and eighteenth centuries in the Lê/Trịnh realm of Đàng Ngoài in the north and the Nguyễn domain of Đàng Trong in the south, this paper challenges ideas in extant English-language scholarship that claim that Đàng Trong was less bureaucratic, less Confucian, and more militarized than that of the Lê north. In the process, it offers some new characterizations of early modern Vietnam.

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