本文旨在運用清代南投縣境與水利相關之十七件文獻及一方戳記，自官府及民間兩方分析其各自在農田水利所扮演之角色。研究後知道官府不出資，沒有水利預算，只是勸諭鼓勵人民興修水利，給水利投資人以官方的保障，遇有糾紛則公平審斷。一切水利事業都是民間的事，大多合資開鑿，用以分攤風險。有埤長圳長管理，收取水租為辛勞銀及修繕費用。遇有糾紛則向廳縣呈控。廳縣長官也會親臨糾紛地點就地審斷，甚至押令開通圳道。本文中因為軍工匠屬於台灣道監管，所以事涉軍工匠者由台灣道示禁立碑。

This study analyzes the roles of the authorities and the civilians playing in the development of irrigation system by an investigation into seventeen historical documents and one square stamp in relation to such development in Qing Dynasty in the present Nantou County. The study finds out that the authorities did not fund the development and had no budget for it; instead they encouraged the civilians to establish irrigation systems and guaranteed the investors official protection. If disputes happened, the authorities would judge fairly. All the irrigation systems were excavated by the private investors who often formed partnership for risky distribution. Pizhang and Zungzhang managed the facilities and collected rents for maintenance and personnel expense. In case of disputes between users, one would report to the authorities, and officers would visit the locales in order to settle the disputes. On occasion, the authorities would even enforce the facility of canals with orders to remove any sorts of obstructions in the canals. Because the engineering corps was subjected to Taiwan Dao, transgressions—in terms of misuses of the canals—made by the corps were prohibited by the orders of Taiwan Dao, which were inscribed upon steles for declaration in public in sites where disputes happened.