臺灣鹽場的設置向來以南臺灣為主，而北臺灣僅於今新竹香山一帶設立臺北兩廠。十九世紀以後，北臺灣人口逐漸增加，在本身食鹽產量不足的情形下，還需仰賴外地濟運，加上官方設置鹽館的速度落後於人民移墾的腳步，直至光緒十一年劉銘傳改革臺灣鹽政，北臺灣鹽館的設置方較廣泛。又緝私人員與鹽場工作人員常為一己之私利，收受賄賂，包庇私販，甚至自己為了私鹽帶來的利益，鋌而走險。另外，臺灣社會吏治的窳敗、致使臺灣治安不靖、且島內動亂頻仍，也往往影響著食鹽的生產與配銷。而每年頻繁的風災水災，更是直接破壞鹽埕，以致於鹽丁要不斷地另覓新地點重新開曬，以上種種因素，均對於食鹽的生產與配銷，投下許多不安的因子。在官鹽價高，且運濟不及的情形之下，北臺灣人民為了補足生活所需的用鹽，遂轉而向私販購買私鹽。自清乾隆年間起，北臺灣已經出現食鹽走私案件，且截至日治前期，北臺灣私鹽問題並未獲得完全解決。清代北臺灣私鹽的走私途徑主要有三：1.由沿海各口，透過以物易物、船隻運輸、夾帶，走私進入內山地區。2.直接由臺北兩廠的鹽丁，將場鹽偷運出埕散售於民間。3.由沿海居民私煎食鹽，再販售至較內陸的地區。 面對著私鹽所帶來的利益，清代北臺灣地方社會各階層的人員，透過不同的方式，參與這項非法活動。除了一般民眾，甚至鹽場管理人員會伺機偷漏鹽斤之外，還有一種私鹽案件的關係人值得注意，那就是地方菁英。有些不肖的地方菁英會親自參與私鹽活動，但有時候他們並不一定親身參與。此外，一旦某地方菁英捲入私鹽案件中，或是某地方菁英其所關懷的地方社會中有人獲罪，在其能力許可下，地方菁英多半會為之出面澄清，甚至向官方求情、斡旋，以期讓事情完滿解決。在此過程中，地方菁英也無形地拓展了其人際關係，以及其社經、社交網絡，讓自己的社會活動範圍更加擴充，更可以穩固自己在地方社會中的影響力。 清政府面臨層出不窮的私鹽案件，採取了許多遏止活動進行的方式，但並未因此獲得控制，因此終清治臺時期，北臺灣的私鹽問題終究未獲得有效的控制。 In the end of Ch'ien-lung Emperor, the people lived along the coast, the region of Hsiang-shan in Hsinchu, exposed salt unlawful in the North of Taiwan. However, it was still not enough for people’s life. After 19th century, the increasing population of northern Taiwan needed salt from other places; therefore they had to pay more freight charge of salt than the people lived in the South of Taiwan. Liu Mingchuan reformed the policy of salt and set up official salt shop until 1885. However, officials and the members worked in the official salt fields took bribes and allowed unlawful deal of salt. In addition, the corruption of the government, social disturbance and natural disaster caused official salt prices to get higher. People started to buy salt in unlawful way. The contraband of salt appeared in Ch'ien-lung Emperor. The problem of contraband of salt had not been solved until the beginning of Japanese governance in Taiwan. Each class in society in Ching Dynasty participated in the unlawful salt deals in many ways for the great benefit of salt contraband. The public, the management of salt field, and even local elites joined in the salt contraband. Even though the Ching government tried to stop the activities, they had not been controlled. The problems of salt contraband had still happened in North of Taiwan during Ching Dynasty.
