［内容提要］走马楼户籍简把人口按年龄分为三个年龄段，其中“小”和“大”所对应的具体年龄，与居延汉简所反映的情况相同。本文认为，吴简中缴纳算赋的最高年龄为59岁，而“老”的起始年龄为60岁。吴简中高年者的家庭成员在某种程度上还享受免除算赋的待遇，这应该是汉制的延续。
［关键词］走马楼吴简 老 年龄 算赋 复
Abstract: The population were divided into three groups according to age, among which the ages related to the child (小) and the adult(大) groups are the same as in Han slips of Juyan. In Wu slips of Zoumalou, the end age of paying capitation was 59 years old and the starting age of the old (老) group was 60 years old. The family members of the aged took the advantage of exempting capitation to some extent as seen in Wu slips, which might follow the way of Han Dynasty.
Key words: Wu slips excavated at Zoumalou; the old; age; capitation; exempting taxes or corvee.
走马楼吴简之户籍文书，把所登记的人口按年龄区分为三个年龄段，分别称之为“小”、“大”和“老”。其中前两个年龄段所对应的具体年龄，学界同行已取得共识，即“小”指14岁以下的人口，“大”指15岁以上的人口，与居延汉简所反映的情况相符。然而，关于“老”的起始年龄如何确定，迄今尚未取得一致意见。[1]本文拟根据“老”在赋税徭役方面所应享受的待遇，及其在户籍中的地位，谈一谈自己的看法。
张家山汉简《二年律令·傅律》中还有关于“免老”的规定：[2]