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中國哲學書電子化計劃
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《食貨六》

英文翻譯:人工智能和中國哲學書電子化計劃用戶 [?] 電子圖書館

賦稅下 - Taxes and Levies (Lower)

英文翻譯:人工智能和中國哲學書電子化計劃用戶 [?] 電子圖書館
1 賦稅下:
大唐
Tang Dynasty

2 賦稅下:
大唐武德元年,詔曰:「宗緒之情,義越常品,宜加惠澤,以明等級。諸宗姓有官者,宜在同列之上;未有職任者,不在徭役之限。」二年制:每一丁租二石。若嶺南諸州則稅米:上戶一石二斗,次戶八斗,下戶六斗;若夷獠之戶,皆從半輸。蕃人內附者,上戶丁稅錢十文,次戶五文,下戶免之;附經二年者,上戶丁輸羊二口,次戶一口,下戶三戶共一口,凡水旱蟲霜為災,十分損四分以上免租,損六以上免租調,損七以上課役俱免。六年三月令:天下戶量其資產,定為三等。至九年三月,詔:天下戶立三等,未盡升降,宜為九等。
In the first year of Wude in the Tang dynasty, an edict was issued: "The feelings among members of the imperial clan are more significant than ordinary relations; therefore, they should be granted special favors to clarify their status and hierarchy. Those of the imperial surname who hold official positions should be ranked above their peers; those without official appointments shall not be subject to corvée labor." In the second year, a regulation was established: each male adult should pay two hu of rent. If in the various states south of the Lingnan region, rice tax should be levied: one shi and two dou for upper households, eight dou for middle households, and six dou for lower households; if the households of Yi and Lao ethnic groups are concerned, they should all pay half the tax. For non-Han people who submit to Tang rule, upper households should pay ten coins in poll tax per adult male, middle households five coins, and lower households are exempt; those who have submitted for two years should pay upper households two sheep per adult male, middle households one sheep, and three lower households together one sheep. In cases of disasters such as floods, droughts, insect infestations or frosts, if the damage reaches four-tenths, rent is exempted; if it reaches six-tenths, both rent and corvée labor taxes are exempted; and if it reaches seven-tenths or more, all taxes including levies and corvée duties are waived. In the third month of the sixth year, an imperial decree was issued: households throughout the empire should be assessed according to their assets and classified into three categories. By the third month of the ninth year, an edict was issued: "Households throughout the empire have been classified into three ranks; however, this system does not fully reflect their status. Therefore, they should be reclassified into nine ranks."

3 賦稅下:
貞觀二年四月,戶部尚書韓仲良奏:「王公以下墾田,畝納二升,其粟麥粳稻之屬,各依土地,貯之州縣,以備凶年。」
In the fourth month of the second year of Zhenguan, Han Zhongliang, Minister of Revenue, presented a memorial: "For cultivated land belonging to dukes and marquises and those below them, two sheng should be paid per mu. As for millet, wheat, glutinous rice, and other grains, they should be stored in the respective prefectures and counties according to local conditions, to prepare for years of disaster."

4 賦稅下:
永徽五年二月敕:二年一定戶。
In the second month of the fifth year of Yonghui, an imperial decree stipulated: household classifications should be reviewed and adjusted every two years.

5 賦稅下:
龍朔三年秋七月制:衛士八等以下,每年五十八放令出軍,仍免庸調。
In the seventh month of autumn in the third year of Longshuo, an imperial edict was issued: guardsmen ranked below the eighth grade and lower should be released from military service every 58 years, and they would still be exempted from corvée labor and tax payments.

6 賦稅下:
武太后長安元年十月詔:天下諸州,王公以下,宜准往例稅戶。至大曆四年正月制,一例加稅。其見任官一品至九品,同上上至下下戶等級之數,并寄田、寄莊及前資勳蔭寄住家,一切並稅。蓋近如晉宋土斷之類也。上上戶四千,每等減五百,至下中七百,下下戶至於五百。
In the tenth month of the first year of Chang'an under Empress Wu, an edict was issued: "All states throughout the empire, from dukes and marquises down, should follow previous examples in levying taxes on households." In the first month of Dali four, a decree was issued to uniformly increase taxation. All current officials from the first to ninth rank, as well as households classified from the highest (shang shang) to lowest (xia xia), including those with rented land or estates and former officials, military meritorious families, and those living in dependent residences under patronage, should all be taxed uniformly. This was similar to the "tu duan" land registration policies of the Jin and Song dynasties. The top-tier households (shang shang hu) had 4,000 mu; each subsequent rank decreased by 500 mu until the lower-middle tier (xia zhong), which had 700 mu. The lowest-tier households (xia xia hu) were down to 500 mu.

7 賦稅下:
開元八年二月,制曰:「頃者以庸調無憑,好惡須准,故遣作樣,以頒諸州,令其好不得過精,惡不得至濫。任土作貢,防源斯在。而諸州送物,作巧生端,苟欲副於斤兩,遂則加其丈尺,有至五丈為疋者,理甚不然。闊尺八寸,長四丈,同文共軌,其事久行。立樣之時,已載此數。若求兩而加尺,甚暮四而朝三。宜令所司簡閱,有踰於比年常例、尺丈過多者,奏聞。」二十二年五月敕:「定戶之時,百姓非商戶郭外居宅及每丁一牛,不得將入貨財數。其雜匠及幕士并諸色同類有番役合免征行者,一戶之內,四丁以上,任此色役不得過兩人;三丁以上,不得過一人。」二十五年定令:「諸課戶一丁租調,准武德二年之制。其調絹絁布,並隨鄉土所出。絹絁各二丈,布則二丈五尺。輸絹絁者綿三兩,輸布者麻三斤。其絹絁為疋,布為端,綿為屯,麻為綟。若當戶不成疋端屯綟者,皆隨近合成。其調麻每年支料有餘,折一斤輸粟一斗,與租同受。其江南諸州租,並迴造納布。准令,布帛皆闊尺八寸、長四丈為疋,布五丈為端,綿六兩為屯,絲五兩為絢,麻三斤為綟。諸丁匠不役者收庸,無絹之鄉,絁布參铵。」日別絁、絹各三尺,布則三尺七寸五分。三月敕:「關內諸州庸調資課,並宜准時價變粟取米,送至京,逐要支用。其路遠處不可運送者,宜所在收貯,便充隨近軍糧。其河南、河北有不通水利,宜折租造絹,以代關中調課。」
In the second month of Kaiyuan eight, an imperial decree stated: "Recently, because there was no standard for corvée labor and taxes, it became necessary to establish a benchmark. Therefore, samples were made and distributed to all states, instructing that quality should not be overly refined nor excessively poor." Tribute should be based on the local soil's capacity; preventing abuse lies in this principle. However, when various states submitted goods, they resorted to deceitful practices. In order to meet the required weight or measure, they exaggerated dimensions, with some even claiming five zhang as one piece (pi), which is clearly unreasonable. A width of eight cun and a length of four zhang, with uniform standards for writing and measurements—this practice has been in place for a long time. When the standard samples were established, these measures had already been specified. If one seeks to increase the measure in order to achieve a desired weight, it is akin to changing three in the morning into four at night—a deceptive practice. Therefore, officials should be ordered to examine and report any cases where the submitted goods exceed previous years' usual standards or have excessive measurements." In the fifth month of the twenty-second year, an imperial decree stated: "When determining household classifications, private residences outside city walls not belonging to merchants and one ox per adult male should not be counted as part of a family's assets. For miscellaneous craftsmen, attendants, and other similar categories who are exempt from military service due to their duties, within one household with four or more adult males, no more than two individuals may be assigned to such roles; and in households with three or more adult males, not more than one person may be assigned." In the twenty-fifth year, a decree was established: "For taxable households, each adult male's rent and tax should follow the regulations of the second year of Wude. As for the cloth, silk, or hemp textiles required as part of the tax, they should be submitted according to what is locally produced in each region. Two zhang of silk and two zhang of raw silk, or two zhang and five chi of hemp cloth. Those submitting silk or raw silk should also provide three liang of cotton; those submitting hemp cloth should provide three jin of flax. Silk and raw silk are measured in pi, hemp cloth in duan, cotton in tun, and flax in qian. If a household cannot meet the required amount for one pi, duan, tun, or qian, it should be combined with nearby households to fulfill the quota. If there is an excess of flax for tax purposes each year, one jin may be converted into ten dou of millet as a substitute, and it should be received together with the rent. The rents from various states in Jiangnan shall all be paid in cloth instead. According to the regulations, cloth and silk should be eight cun in width and four zhang in length for one pi; five zhang of hemp cloth is considered one duan; six liang of cotton equals one tun; five liang of silk equals one xuán; and three jin of flax constitutes one qian. For adult males who are craftsmen and exempt from corvée service, a substitute tax (yong) should be collected. In regions where silk is not produced, raw silk or hemp cloth may be submitted instead." Each day's quota for raw silk and silk is three chi; for hemp cloth, it is three chi and seven cun five fen. In the third month, an imperial decree stated: "The corvée labor tax and other levies from various states within Guannei should be converted into millet or rice according to current market prices, sent to the capital, and used as needed. For remote areas where transportation is impractical, these goods should be stored locally and used to supplement nearby military provisions. In Henan and Hebei regions where water transport is not feasible, rent should be converted into silk production to replace the tax levies of Guanzhong."

8 賦稅下:
天寶元年正月赦文:「如聞百姓之內,有戶高丁多,苟為規避,父母見在,乃別籍異居,宜令州縣勘會。一家之中,有十丁以上者,放兩丁征行賦役;五丁以上者,放一丁。即令同籍共居,以敦風教。其侍丁、孝假者,免差科。」
In the first month of Tianbao one, a pardon edict stated: "We have heard that among commoners there are households with high status and many adult males who evade their obligations by splitting into separate registrations. If parents are still alive yet children live separately under different household registers, local prefectures and counties should investigate and verify these cases. In a single family with ten or more adult males, two may be exempted from military service and corvée labor; those with five or more adult males should have one exempted. They must be ordered to live together under the same household register, in order to promote moral education and social values. Those serving as attendants or on leave for filial reasons should be exempt from levies and assignments."

9 賦稅下:
建中元年制:「百姓及客等,約丁產,定等第,均率作,年支兩稅。其應稅斛斗,據大曆十四年見佃青苗地額均稅。夏稅六月內納畢,秋稅十一月內納畢。其舊租庸及諸色名目,一切並停。」
In the first year of Jianzhong, an imperial decree was issued: "Among commoners and guest households, adult males and property should be assessed to determine rankings. Taxes should be evenly distributed according to these classifications, with two annual tax payments per household. The amount of grain taxes owed should be calculated based on the cultivated green seedling land area recorded in the fourteenth year of Dali, distributed evenly. The summer tax must be fully paid by June, and the autumn tax must be completed by November. All previous rent, corvée labor, and other types of levies are hereby suspended."

10 賦稅下:
凡權衡度量之制:度,以北方秬黍中者一黍之廣為分,十分為寸,十寸為尺,一尺二寸為大尺,十尺為丈。量,以秬黍中者容千二百為籥,二籥為合,十合為升,十升為斗,三升為大升,三斗為大斗,十斗為斛。權衡,以秬黍中者百黍之重為銖,二十四銖為兩,三兩為大兩,十六兩為斤。調鍾律,測晷景,合湯藥及冠冕制,用小升、小兩,自餘公私用大升、大兩。諸課役,每年計帳至尚書省,度支配來年事,限十月三十日以前奏訖。若須折受餘物,亦先支料,同時處分。若是軍國所須、庫藏見無者,錄狀奏聞,不得便即科下。諸庸調物,每年八月上旬起輸,三十日內畢。九月上旬各發本州,庸調車舟未發閒有身死者,其物卻還。其運腳出庸調之家,任和雇送達。所須裹束調度,折庸調充,隨物輸納。諸租,准州土收穫早晚,斟量路程嶮易遠近,次第分配。本州收穫訖發遣,十一月起輸,正月三十日內納畢。若江南諸州從水路運送,冬月水淺,上埭艱難者,四月以後運送,五月三十日內納了。其輸本州者,十二月三十日內納畢。若無粟之鄉,輸稻麥,隨熟即輸,不拘此限。即納當州未入倉窖及外配未上道有身死者,并卻還。應貯米處,折粟一斛,輸米六斗。其雜折皆隨土毛,准當鄉時價。諸邊遠州有夷獠雜類之所,應輸課役者,隨事斟量,不必同之華夏。諸任官應免課役者,皆待蠲符至,然後注免。符雖未至,驗告身灼然實者,亦免。其雜任被解應附者,皆依本司解時日月據徵。諸春季附者課役並徵,夏季附者免課從役,秋季附者俱免。其詐冒隱避以免課役,不限附之早晚,皆徵發當年課役。逃亡者附亦同之。諸人居狹鄉樂遷就寬鄉者,去本居千里外復三年,五百里外復二年,三百里外復一年。一遷之後,不得更移。諸沒落外蕃得還者,一年以上復三年,二年以上復四年,三年以上復五年。外蕃之人投化者復十年。諸部曲、奴婢放附戶貫復三年。諸孝子、順孫、義夫、節婦志行聞於鄉閭者,申尚書省奏聞,表其門閭,同籍悉免課役。諸丁匠歲役工二十日,有閏之年加二日。須留役者,滿十五日免調,三十日租調俱免,從日少者見役日折免。通正役並不過五十日。正役謂二十日庸也。
The standard system of weights and measures was as follows: for length, the width of a medium-sized millet grain (from the northern region) is one fen; ten fen make one cun, ten cun make one chi. One chi and two cun constitute a da chi (large chi), and ten chi make one zhang. For volume, a thousand two hundred medium-sized millet grains fill one yue; two yue make one ge, ten ge make one sheng, ten sheng make one dou. Three sheng constitute a da sheng (large sheng), three dou make a da dou (large dou), and ten dou equal one hu. For weight, the weight of a hundred medium-sized millet grains is one zhu; twenty-four zhu make one liang. Three liang constitute a da liang (large liang), and sixteen liang equal one jin. For tuning musical instruments, measuring the solar shadow, preparing medicinal decoctions, and making ceremonial caps and crowns, small sheng and small liang should be used. For all other public or private purposes, large sheng and large liang are to be applied. All tax and labor levies should be reported annually in the form of account records to the Ministry of Revenue. The allocation for the following year's matters must be submitted by the thirtieth day of the tenth month. If it is necessary to substitute with other goods, prior estimates should also be made and handled at the same time. If something is urgently needed for military or state affairs but not available in current storage, a report must be submitted to the emperor; it cannot simply be ordered from below without authorization. All corvée labor and tax goods should begin transportation in the first ten days of August, to be completed within thirty days. In the first ten days of September, each state should dispatch its goods. If a person dies before the corvée labor or tax transport vehicles and boats have departed, their contributions shall be returned. The cost of transportation for households paying corvée labor in kind should be borne by the household itself, who may hire others to deliver it. Any expenses required for wrapping and transporting goods shall be deducted from the corvée or tax payment in kind, and submitted together with the goods. All rent payments should be scheduled according to the timing of harvests in each state, taking into account the difficulty and distance of transportation routes, and arranged accordingly. After the local harvest is completed, the state should dispatch the goods; transportation must begin in November and be fully submitted by the thirtieth of January. If the various states in Jiangnan transport goods via waterways, and winter months bring shallow waters making passage over weirs difficult, transportation should be delayed until after April, with all submissions completed by May 30th. For goods to be delivered within the state itself, they must be submitted by December 30th. If a region does not produce millet, rice or wheat may be paid instead; these should be submitted as soon as they are harvested and are not subject to the above time limits. If a person dies before their tax payment has been stored in the state granary or before it is dispatched on its way, the goods should be returned. In places where rice storage is required, one hu of millet may be converted into six dou of rice for submission. All other substitutions should follow local products and be valued according to current prices in the locality. For remote border states with mixed ethnic groups such as Yi and Lao, where corvée labor or taxes are required, the arrangements should be adjusted according to local circumstances; they need not follow the same standards as Han Chinese regions. For officials who are entitled to exemption from taxes and corvée labor, such exemptions should only be recorded after the official order of remission is received. If the official document has not yet arrived but there is clear and verifiable evidence, exemption may also be granted. For those in various positions who are relieved of duty and required to pay arrears, the amount owed should be determined according to the date specified by their original office. For those who submit in spring, both taxes and corvée labor are required; for those submitting in summer, tax is exempted but corvée service remains; for those joining in autumn, all levies are waived. Those who fraudulently evade or conceal their status to avoid taxes and corvée service, regardless of when they submit, shall be required to pay the current year's levies. The same applies to those who have fled but later return and register. For residents of densely populated areas who voluntarily relocate to less crowded regions, if they settle more than one thousand li away from their original residence, they will be exempt for three years; between five hundred and one thousand li, two years' exemption; and between three hundred and five hundred li, one year's exemption. After one relocation, they may not move again. For those who were lost abroad or among foreign tribes and have returned, if their absence lasted more than one year, they are exempt for three years; over two years, four years' exemption; over three years, five years' exemption. Those from foreign tribes who submit and become subjects shall be exempted for ten years. For former retainers, slaves, or servants who are released and register as common households, they will enjoy a three-year exemption period. For filial sons, obedient grandsons, righteous husbands, and chaste widows whose virtuous conduct is known in their local communities, the case should be submitted to the Ministry of Revenue for imperial approval. Their families will then receive official recognition at their gates, and all household members shall be exempt from taxes and corvée duties. Each adult craftsman is required to perform twenty days of labor service per year, with an additional two days in leap years. Those who are required to remain for service: if they serve fifteen days, the tax is exempted; thirty days of service exempts both rent and taxes. For those with fewer days required, their actual service days may be deducted from their obligations. The total labor service, including regular duties, shall not exceed fifty days. Regular duty refers to the twenty-day corvée labor (yong).

11 賦稅下:
天寶三年制:每歲庸調徵收,延至九月三十日。五年制:天下百姓單貧交不存濟者租庸,每鄉通放三十丁。其年五月,停郡縣官白直課錢,但計數多少,同料錢加稅充用。即應差丁充白直并停。
In the third year of Tianbao, an imperial decree was issued: "The annual collection of corvée labor and taxes should be extended until September 30th. In the fifth year, a regulation was issued: "For poor and destitute commoners in each village who cannot afford to pay rent or corvée labor, thirty adult males per village should be exempted. In May of that year, the payment of white direct tax money by local officials was suspended; instead, the amount should be calculated and covered through additional taxes. The assignment of adult males to serve as unpaid attendants (bai zhi) was also halted.

12 賦稅下:
按天寶中天下計帳,戶約有八百九十餘萬,其稅錢約得二百餘萬貫。大約高等少,下等多,今一例為八等以下戶計之。其八等戶所稅四百五十二,九等戶則二百二十二。今通以二百五十為率。自七載至十四載六七年閒,與此大數,或多少加減不同,所以言約,他皆類此。其地稅約得千二百四十餘萬石。兩漢每戶所墾田不過七十畝,今亦准此約計數。課丁八百二十餘萬,其庸調租等約出絲綿郡縣計三百七十餘萬丁,庸調輸絹約七百四十餘萬疋,每丁計兩疋。綿則百八十五萬餘屯,每丁三兩,六兩為屯,則兩丁合成一屯。租粟則七百四十餘萬石。每丁兩石。約出布郡縣計四百五十餘萬丁,庸調輸布約千三十五萬餘端。每丁兩端一丈五尺,十丁則二十三端也。其租:約百九十餘萬丁江南郡縣,折納布約五百七十餘萬端。大約八等以下戶計之,八等折租,每丁三端一丈,九等則二端二丈,今通以三端為率。二百六十餘萬丁江北郡縣,納粟約五百二十餘萬石。大凡都計租稅庸調,每歲錢粟絹綿布約得五千二百三十餘萬端疋屯貫石,諸色資課及句剝所獲不在其中,據天寶中度支每歲所入端屯疋貫石都五千七百餘萬,計稅錢地稅庸調折租得五千三百四十餘萬端疋屯,其資課及句剝等當合得四百七十餘萬。其度支歲計,粟則二千五百餘萬石,三百萬折充絹布,添入兩京庫。三百萬迴充米豆,供尚食及諸司官廚等料,並入京倉。四百萬江淮迴造米轉入京,充官祿及諸司糧料。五百萬留當州官祿及遞糧。一千萬諸道節度軍糧及貯備當州倉。布絹綿則二千七百餘萬端屯疋,千三百萬入西京,一百萬入東京,千三百萬諸道兵賜及和糴,并遠小州使充官料郵驛等費。錢則二百餘萬貫。百四十萬諸道州官課料及市驛馬,六十餘萬添充諸軍州和糴軍糧。
According to the account records of the middle Tianbao period, there were approximately 8.9 million households in the empire, yielding about two million guan in tax revenue. Generally speaking, there were fewer high-ranking households and more low-ranking ones; now all are uniformly calculated as households ranked below the eighth class. The tax for an eighth-class household is 452, while that of a ninth-class household amounts to 222. Now the standard rate has been uniformly set at 250. Between the seventh and fourteenth years, over a span of six or seven years, the total figures may vary somewhat with increases or decreases; hence the use of "approximately." Other cases follow similar patterns. The land tax yielded approximately 12.4 million shi. During the Two Han dynasties, each household cultivated no more than seventy mu of land; this approximate calculation is also applied now. There were approximately 8.2 million taxable adult males; the corvée, tax, and rent levies yielded about 3.7 million silk-producing households in various prefectures and counties, with around 7.4 million pi of silk cloth paid as part of the corvée and tax—approximately two pi per adult male. As for raw silk, there were over 185 million tun; each adult male contributed three liang, with six liang making one tun, meaning two adult males combined to make up one tun. The grain tax amounted to over 740 million shi of millet. Two shi per adult male. The corvée and tax yielded approximately 45 million adult males in various prefectures and counties cultivating cloth-producing households, with the corvée and taxation paid as cloth amounting to roughly 135 million duan. Each adult male contributed two duan and one zhang five chi, meaning ten adult males together amounted to twenty-three duan. The grain tax: approximately 19 million adult males in southern Jiangnan prefectures and counties paid cloth as a substitute, amounting to roughly 57 million duan. Generally calculated for households ranked below the eighth class, with tax substitutions: an eighth-class household paid three duan and one zhang per adult male, while a ninth-class household contributed two duan and two zhang. Now the standard rate is uniformly set at three duan per adult male. Approximately 26 million adult males in northern Jiangbei prefectures and counties paid about 52 million shi of millet as tax. In total, the combined grain tax, corvée, and taxes in terms of money, millet, silk cloth, raw silk, and hemp cloth amounted to approximately 523 million duan, pi, tun, guan, and shi annually. Other types of revenue from levies and confiscations are not included here; according to the financial records of the middle Tianbao era, total annual income in terms of duan, tun, pi, guan, and shi amounted to over 57 million, with tax money, land taxes, corvée, and substituted grain levies totaling approximately 534 million duan, pi, and tun. Additional revenues from levies and confiscation should have totaled about 4.7 million. The annual financial plan of the Department of Revenue included about 25 million shi of millet; 300,000 were converted into silk and hemp cloth to be added to the imperial treasuries in both capitals. 300,000 was converted back into rice and beans to supply the imperial kitchen and various official kitchens, all of which were stored in the capital granaries. 400,000 from the Jianghuai region was converted into rice and transported to the capital to serve as official salaries and grain rations for various departments. 500,000 remained in the local prefecture to cover officials' salaries and relay station provisions. 10 million was allocated as military rations for regional commanders across various circuits and stored in local granaries for reserve purposes. As for hemp cloth, silk, and raw silk, the total amounted to over 27 million duan, tun, and pi; 13 million was stored in Xijing (the western capital), 1 million in Dongjing (the eastern capital), while another 13 million was distributed as military grants across various circuits, used for grain purchases, and allocated to remote small prefectures to cover official rations and postal relay expenses. As for money, the total amounted to about 2 million guan. 1.4 million was used for official levies and expenses in various circuits and prefectures, including the purchase of relay horses; over 600,000 supplemented grain rations purchased by military forces in various garrisons.

13 賦稅下:
自開元中及於天寶,開拓邊境,多立功勳,每歲軍用日增。其費糴米粟則三百六十萬疋段,朔方、河西各八十萬,隴右百萬,伊西、北庭八萬,安西十二萬,河東節度及群牧使各四十萬。給衣則五百二十萬,朔方百二十萬,隴右百五十萬,河西百萬,伊西、北庭四十萬,安西五十萬,河東節度四十萬,群牧二十萬。別支計則二百一十萬,河東五十萬,幽州、劍南各八十萬。餽軍食則百九十萬石。河東五十萬,幽州、劍南各七十萬。大凡一千二百六十萬,開元以前每歲邊夷戎所用不過二百萬貫,自後經費日廣,以至於此。而錫賚之費此不與焉。其時錢穀之司,唯務割剝,迴殘賸利,名目萬端,府藏雖豐,閭閻困矣。尚書省度支,總天下經費。自安祿山反,至德、乾元之際,置度支使。永泰之後,度支罷使,置轉運使以掌其外。度支以掌於內。建中初,又罷轉運使,復歸度支。分命黜陟使往諸道收戶口及錢穀名數,每歲天下共斂三千餘萬貫,其二千五十餘萬貫以供外費,九百五十餘萬貫供京師;稅米麥共千六百餘萬石,其二百餘萬石供京師,千四百萬石給充外費。
From the middle of Kaiyuan to Tianbao, as border territories were expanded and many military achievements were made, annual military expenditures increased steadily each year. The cost of purchasing rice and millet amounted to 3.6 million pi and duan; Shuofang and Hexi each spent 800,000, Longyou spent one million, Yixi and Beiting spent 80,000 together, Anxi spent 120,000, Hedong commander and the horse-breeding commissioner each spent 400,000 respectively. For clothing provisions, the total was 5.2 million; Shuofang received 1.2 million, Longyou 1.5 million, Hexi one million, Yixi and Beting together 400,00 troops, Anxi 500, Hedong commander 400 thousand, and the horse-breeding commissioner 200 thousand. For other expenditures, the total was 2.1 million; Hedong spent 500 thousand, Youzhou and Jiannan each spent 800 thousand respectively. For military provisions sent to the troops, a total of 1.9 million shi was allocated. Hedong: 500 thousand; Youzhou and Jiannan: each 700 thousand respectively. In total, this amounted to 12.6 million; before Kaiyuan, annual expenditures on border defense and military operations against the Rong tribes did not exceed two million guan; after that period, expenses gradually expanded until they reached this level. However, expenditures on gifts and rewards are not included in these figures. At that time, the offices responsible for money and grain focused solely on extracting resources, recycling leftover profits, and creating countless categories of levies. Although state treasuries were abundant, common people in villages and households suffered greatly from poverty. The Department of Revenue under the Ministry of Rites oversaw all national expenditures. During the time when An Lushan rebelled, in the years of Zhide and Qianyuan, a Commissioner for Revenue was established. After Yongtai, the post of Commissioner for Revenue was abolished, and instead a Transport Commissioner was appointed to oversee external affairs. The Department of Revenue remained responsible for internal matters. In the early Jianzhong era, the Transport Commissioner was again abolished, and responsibilities were returned to the Department of Revenue. Commissioners for Inspection were dispatched to various circuits to collect records of households, money, and grain. Annually, the empire collected over 30 million guan in total revenue, with more than 205 million guan allocated for external expenses and 95 million guan reserved for the capital city; taxed rice and wheat totaled over 16 million shi, of which more than 200,000 shi was supplied to the capital city, while 1.4 million shi was allocated for external expenses.

14 賦稅下:
天下諸郡每年常貢,按令文,諸郡貢獻皆盡當土所出,准絹為價,不得過五十疋,並以官物充市。所貢至薄,其物易供,聖朝恒制,在於斯矣。其有加於此數者,蓋修令後續配,亦折租賦,不別徵科。
The regular annual tributes from all prefectures across the empire, according to official regulations, should consist entirely of local products, valued in silk cloth and not exceeding 50 pi, with state-owned goods used for purchases. The tributes were minimal, the items easy to provide; this was a long-standing regulation of our illustrious dynasty. Any tributes exceeding these amounts were likely added after the regulations were revised, also derived from substituted taxes and levies, without being separately collected.

15 賦稅下:
京兆府貢葵草蓆 地骨白皮 酸棗仁 華陰郡貢鷂子十聯 烏鶻五聯 伏苓三十八斤 細辛四斤 伏神三十八斤 今華州 馮翊郡貢白裏皺文皮二十一領 今同州 扶風郡貢龍鬚蓆十領 今岐州 新平郡貢翦刀十具 蛇膽十斤 蓽豆澡豆五石 白火嶐二十具 今邠州 安定郡貢龍鬚蓆十領 今涇州 彭原郡貢五色龍鬚蓆十領 莞菁 菴阏子 亭長 假蘇 荊芥 今寧州 汧陽郡貢龍鬚蓆六領 今隴州 中部郡貢龍鬚蓆六領 今坊州 洛交郡貢龍鬚蓆六領 今鄜州 朔方郡貢白观十領 今夏州 安化郡貢麝香二十五顆 今慶州 靈武郡貢鹿角膠 代赭 花蓯蓉 白鵰翎 今靈州 榆林郡貢青鹿角兩具 徐長卿十斤 赤芍藥十斤 今勝州 延安郡貢麝香三十顆 今延州 咸寧郡貢麝香一顆 今丹州 銀川郡貢女稽布五端 今銀州 平涼郡貢九尺白观十領 今原州 九原郡貢野馬胯皮二十一片 白麥麵 印盛鹽 今豐州 會寧郡貢駝毛褐兩段 今會州 五原郡貢鹽山四十顆 今鹽州 新秦郡貢青地鹿角二具 鹿角三十具 今麟州
Jingzhao Fu Offered kui cao xi (kudzu mat), di gu bai pi, sour jujube seeds Huayin Jun Offered yaozi ten lian, wu hu five lian, fu ling 38 catties, xixi four catties, fu shen 38 catties; now Huazhou Fengyi Jun Offered white-lined wrinkled-texture leather 21 pieces; now Tongzhou Fufeng Jun Offered longxu xi ten pieces; now Qizhou Xinping Jun Offered shears ten sets, snake gallbladder ten catties, bidou zoudou five shi, baihuoying twenty sets; now Bin Zhou Anding Jun Offered longxu mat ten pieces; now Jingzhou Pengyuan Jun Offered five-colored longxu mats ten pieces, guan jing, an yazi, ting zhang, jiasu, qingjie; now Ningzhou Qianyang Jun Offered longxv mats six pieces; now Longzhou Zhongbu Jun Offered longxuv mats six pieces; now Fangzhou Luojiao Jun Offered longxun mats six pieces; now Fuzhou Shufang Jun Offered bai guan ten pieces; now Xia Zhou Anhua Jun Offered musk 25 pieces; now Qingzhou Lingwu Jun Offered deer antler glue, daizhe, hua songrong, white falcon feathers; now Lingzhou Yulin Jun Offered two sets of green deer antlers, xu changqing ten catties, chi shao yao ten catties; now Sheng Zhou Yan'an Jun Offered musk thirty pieces; now Yanzhou Xianning Jun Offered one piece of musk; now Dazhou Yinchuan Jun Offered nujibù five duan; now Yin Zhou Pingliang Jun Offered ten pieces of nine-foot bai guan; now Yuanzhou Jiuyuan Jun Offered twenty-one pieces of wild horse crotch leather, white wheat flour, yinsheng salt; now Fengzhou Huining Jun Offered camel hair cloth two sections; now Huizhou Wuyuan Jun Offered forty pieces of salt mountain; now Yanzhou (Salt Zhou) Xinquan Jun Offered green deer antlers two sets, thirty deer antler sets; now Linzhou

16 賦稅下:
單于都護府貢生野馬胯皮總十二片
Chanyu Duhufu Offered twelve pieces of wild horse crotch hides in total

17 賦稅下:
安北都護府貢生野馬胯皮二十一片
Anbei Duhufu Offering twenty-one raw wild horse crotch hides

18 賦稅下:
太原府貢鋼鏡兩面 甘草三十一斤 礬石三十斤 龍骨三十斤 蒲萄粉屑 柏子仁 上黨郡貢人參三百小兩 墨三梃 今潞州 河東郡貢綾絹扇四面 龍骨二十斤 棗八千顆 鳳栖梨三千五百顆 今蒲州 絳郡貢粱穀二十石 墨千四百七十梃 白縠五百疋 梨三千顆 今絳州 平陽郡貢蠟燭三十條 今晉州 西河郡貢龍鬚蓆十領 石膏五十斤 消石五十斤 今汾州 弘農郡貢麝香十顆 硯瓦十具 今虢州 高平郡貢白石英五十小兩 人參三十兩 今澤州 大寧郡貢胡女布五端 今隰州 昌化郡貢胡女布五端 今石州 文城郡貢蠟二百斤 今慈州 陽城郡貢龍鬚蓆六領 今沁州 定襄郡貢豹尾十枚 今忻州 樂平郡貢人參三十兩 今儀州 雁門郡貢白鵰翎五具 熟青二十兩 熟綠二十兩 今代州 樓煩郡貢麝香十顆 今嵐州 安邊郡貢松子一石 今蔚州 馬邑郡貢白鵰翎五具 今朔州
Taiyuan Fu Offered two steel mirrors, 31 catties of licorice root, 30 catties of alum stone, 30 catties or dragon bone, grape powder residue, and bai zi ren (Chinese arborvitae seeds) Shangdang Jun Offered 300 small liang of ginseng, three brushes; now Luzhou Hedong Jun Offered four silk fans, 20 catties of dragon bone, 8,000 jujubes, 3,500 Fengxi pears; now Puzhou Jiang Jun Offered 20 shi of millet grain, 1,470 brushes, 500 pi of white hu silk, 3,000 pears; now Jiangzhou Pingyang Jun Offered thirty candles; now Jin Zhou Xhe Jun Offered ten longxu mats, fifty catties of gypsum, fifty catties of natron; now Fen Zhou Hongnong Jun Offered ten musk pieces and ten ink slabs; now Guozhou Gaoping Jun Offered fifty small liang of white quartz, thirty liang of ginseng; now Zhezhou Danning Jun Offered five duan of Hunu cloth; now Xizhou Changhua Jun Offered five duan of Hunu cloth; now Shizhou Wencheng Jun Offered 200 catties of wax; now Cizhou Yangcheng Jun Offered six longxu mats; now Qin Zhou Dingxiang Jun Offered ten leopard tails; now Xinzhou Leping Jun Offered thirty liang of ginseng root; now Yizhou Yanmen Jun Offered five white falcon feathers, twenty liang of mature blue pigment, and twenty liang of mature green pigment; now Daizhou Loufan Jun Offered ten musks; now Lan Zhou Anbian Jun Offered one shi of pine seeds; now Yu Zhou Maiyi Jun Offered five sets of white falcon feathers; now Shuozhou

19 賦稅下:
河南府貢瓷器十五事 陝郡貢柏子仁、瓜樓根各三十斤 今陝州 陳留郡貢絹二十疋 今汴州 滎陽郡貢絹二十疋 麻黃二十斤 今鄭州 臨汝郡貢絁二十疋 今汝州 睢陽郡貢絹二十疋 今宋州 靈昌郡貢綾二十疋並方文 今滑州 潁川郡貢絹十疋 蔗心蓆六領 今許州 譙郡貢絹二十疋 今亳州 濮陽郡貢絹二十疋 今濮州 濟陰郡貢蛇床子二十斤 絹二十疋 今曹州 北海郡貢棗兩石 仙文綾十疋 今青州 淮陽郡貢絹十疋 今陳州 汝南郡貢鸂鷘綾十疋 今豫州 東平郡貢絹二十疋 今鄆州 淄川郡貢防風五十斤 進理石五斤 今淄州 臨淄郡貢絲葛十五疋 今齊州 魯郡貢鏡花綾十疋 紫石英二十二兩 今兗州 彭城郡貢絹二十疋 今徐州 臨淮郡貢綿二十屯 貲布十疋 今泗州 汝陰郡貢絹二十屯 今潁州 東海郡貢楚布十疋 今海州 濟陽郡貢阿膠二百小斤 鹿角膠三十小斤 今濟州 瑯琊郡貢紫石英二十兩 今沂州 高密郡貢貲布十端 牛黃一斤 海蛤二十兩 今密州 東牟郡貢牛黃百二十八銖 水蔥蓆六領 今登州 范陽郡貢綾二十疋 今幽州 河內郡貢平紗十疋 今懷州 魏郡貢白綿紬八疋 白平紬八疋 今魏州 汲郡貢綿三百兩 今衛州 鄴郡貢紗十疋 鳳翮蓆六領 胡粉百團 今相州 廣平郡貢平紬十疋 今洺州 清河郡貢观十領 今貝州 信都郡貢絹二十疋 綿二十屯 今冀州 平原郡貢絹二十疋 今德州 饒陽郡貢絹二十疋 今深州 河閒郡貢絹三十疋 今瀛州 東萊郡貢牛黃百二十二兩 今萊州 景城郡貢細簟四領 細柳箱八十合 糖蟹二十三坩 鱧咅三百五十梃 今滄州 常山郡貢梨六百顆 羅二十疋 今恆州 博陵郡貢細綾千二百七十疋 兩窠細綾十五疋 瑞綾二百五十五疋 大獨窠綾二十五疋 獨窠綾十疋 今定州 趙郡貢錦五十疋 今趙州 鉅鹿郡貢絲布十疋 今邢州 博平郡貢紬十疋 今博州 文安郡貢綿三百兩 今莫州 上谷郡貢墨二百梃 今易州 樂安郡貢絹十疋 今棣州 北平郡貢蔓荊子四斤 今平州 密雲郡貢人參五斤 今檀州 媯川郡貢麝香十顆 今媯州 漁陽郡貢鹿角膠十斤 今薊州 柳城郡貢麝香十顆 今營州 歸德郡貢豹尾三枚 今燕州
Henan Fu Offered fifteen pieces of porcelain wares Shan Jun Offered 30 catties each of bai zi ren and gua lou gen; now Shan Zhou Chenliu Jun Offered twenty pi of silk; now Bianzhou Yingyang Jun Offered twenty pi of silk, twenty catties of ephedra root; now Zhengzhou Linru Jun Offered twenty pi of xi silk; now Ruzhou Suyang Jun Offered twenty pi of silk; now Song Zhou Lingchang Jun Offered twenty pi of ling silk with patterned designs; now Huazhou Yingchuan Jun Offered ten pi of silk, six longxu mats made from sugarcane fibers; now Xuzhou Qiao Jun Offered twenty pi of silk; now Bozhou Puyang Jun Offered twenty pi of silk; now Puzhou (Cao Zhou) Jiyin Jun Offered twenty catties of snake bed seeds, twenty pi of silk; now Caozhou Beihai Jun Offered two shi of jujubes, ten pi of xianwen ling silk; now Qingzhou Huaiyang Jun Offered ten pi of silk; now Chenzhou Runan Jun Offered ten pi of xi di ling silk; now Yuzhou Dongping Jun Offered twenty pi of silk; now Yun Zhou Zichuan Jun Offered fifty catties of fangfeng, five catties of jingli stone; now Zizhou Linzi Jun Offered fifteen pi of si ge silk; now Qizhou (Qi Zhou) Lu Jun Offered ten pi of mirror flower ling silk, 22 liang of purple quartz; now Yanzhou Pengcheng Jun Offered twenty pi of silk; now Xuzhou (Xu Zhou) Linhuai Jun Offered twenty tun of raw silk and ten duan of zhi cloth; now Sizhou Ruyin Jun Offered twenty tun of raw silk; now Yingzhou Donghai Jun Offered ten pi of chu bu (a type of cloth); now Haizhou Jiyang Jun Offered two hundred small jin of Ejiao, thirty small jin of deer antler glue; now Jizhou Langya Jun Offered twenty liang of purple quartz crystal; now Yizhou (Yi Zhou) Gao Mi Jun Offered ten duan of zhi cloth, one catty of niuhuang, twenty liang of haiha; now Mizhou Dongmu Jun Offered 128 zhu of niuhuang, six sugarcane mats; now Dengzhou Fanyang Jun Offered twenty pi of ling silk; now You Zhou (You Zhou) He Nei Jun Offered ten pi of ping sha silk; now Huai Zhou Wei Jun Offered eight pi of white mian chou, eight pi of white ping chou; now Weizhou Ji Jun Offered three hundred liang of raw silk; now Weizhou (Weizhou) Ye Jun Offered ten pi of sha silk, six fenghe mats, one hundred tuan of hu fen; now Xiangzhou Guangping Jun Offered ten pi of ping chou silk; now Ming Zhou Qinghe Jun Offered ten guan mats; now Beizhou (Bei Zhou) Xindu Jun Offered twenty pi of silk, twenty tun of raw silk; now Jizhou (Ji Zhou) Pingyuan Jun Offered twenty pi of silk; now Dezhou Raoyang Jun Offered twenty pi of silk; now Shen Zhou Hejian Jun Offered thirty pi of silk; now Ying Zhou Donglai Jun Offered 102 liang of niuhuang; now Laizhou Jingcheng Jun Offered four fine bamboo mats, eighty xiang boxes made from willow branches, twenty-three an of sugar crabs, three hundred and fifty ting of eel paste; now Cangzhou Changshan Jun Offered six hundred pears, twenty pi of lu silk; now Heng Zhou (Heng Zhou) Boling Jun Offered 1,270 pi of fine ling silk, fifteen pi of two-pattern fine ling, 255 pi of rui ling, twenty-five pi of large unique pattern ling, ten pi of unique pattern ling; now Dingzhou Zhao Jun Offered fifty pi of brocade; now Zhao Zhou (Zhao Zhou) Julu Jun Offered ten pi of silk cloth; now Xing Zhou Bo Ping Jun Offered ten pi of chou silk; now Bo Zhou Wen'an Jun Offered three hundred liang of raw silk; now Mozhou (Mo Zhou) Shanggu Jun Offered two hundred brushes of ink; now Yizhou Le'an Jun Offered ten pi of silk; now Dizhou Beiping Jun Offered four catties of manjingzi; now Ping Zhou Miyun Jun Offered five catties of ginseng root; now Tanzhou (Tan Zhou) Tuichuan Jun Offered ten ke of musk; now Tuizhou (Tui Zhou) Yuyang Jun Offered ten catties of deer antler glue; now Zhijiu (Ji Zhou) Liucheng Jun Offered ten ke of musk; now Yingzhou (Ying Zhou) Guide Jun Offered three leopard tails; now Yan Zhou

20 賦稅下:
安東都護府貢人參五斤 武威郡貢野馬皮五張 白小麥十石 今涼州 天水郡貢龍鬚蓆六領 芎藭四十斤 今秦州
Andong Duhufu Offered five jin of ginseng root Wuwei Jun Offered five wild horse hides, ten shi of white wheat; now Liangzhou Tianshui Jun Offered six long xu mats, forty catties of chuanxiong; now Qin Zhou (Qin Zhou)

21 賦稅下:
安西都護府貢坟砂五十斤 緋观五領
Anxi Duhufu Offered fifty jin of fusha, five red guan mats

22 賦稅下:
北庭都護府貢陰牙角五隻 速藿角十隻 阿魏截根二十斤 交河郡貢莹布十端 今西州 晉昌郡貢草鼓子 野馬皮 黃礬 絳礬 胡桐淚 今瓜州 西平郡貢牸羊角十隻 今鄯州 隴西郡貢麝香十顆 秦膠 今渭州 燉煌郡貢碁子二十具 石膏 今沙州 酒泉郡貢肉蓯蓉二十斤 柏脈二十斤 野馬皮兩張 今肅州 金城郡貢麝香十顆 闲●鼠六頭 今蘭州 安鄉郡貢麝香二十顆 今河州 同谷郡貢蠟燭十條 今成州 和政郡貢龍鬚蓆六領並青黃色 今岷州 武都郡貢蠟燭十條 蜜蠟 羚羊角 今武州 臨洮郡貢麝香十顆 今洮州 懷道郡貢麩金十兩 散金十兩 今宕州 寧塞郡貢麩金六兩 大黃 戎鹽 今廓州 合川郡貢麝香二十顆 今●州 張掖郡貢野馬皮十張 枸杞子六斗 葉二十斤 今甘州 伊吾郡貢陰牙角五隻 胡桐淚二十五斤 今伊州 廣陵郡貢蕃客錦袍五十領 錦被五十張 半臂錦百段 新加錦袍二百領 青銅鏡十面 莞蓆十領 獨窠細綾十疋 蛇床子七斗 蛇床仁一斗 鐵精一斤 兔絲子一斤 白芒十五斤 空青三兩 造水牛皮甲千領并袋 今揚州 安陸郡貢青紵十五疋 今安州 弋陽郡貢葛十疋 生石斛六十斤 今光州 義陽郡貢葛十疋 今申州 廬江郡貢絲布十疋 石斛六十斤 今廬州 蘄春郡貢白紵布十五端 烏蛇脯 今蘄州 同安郡貢蠟五十斤 石斛六十斤 今舒州 歷陽郡貢麻布十疋 今和州 鍾離郡貢絲布十疋 今濠州 壽春郡貢絲布十疋 生石斛五十斤 今壽州 齊安郡貢紫紵布十端 虻虫二斤 今黃州 淮陰郡貢貲布十疋 今楚州 漢陽郡貢麻貲布十疋 今沔州 江陵郡貢白方文綾二十疋 橘皮九十斤 ●子五斤 貝母七斤 覆盆子三斤 石龍芮一斤 烏梅肉十斤 今荊州 永陽郡貢紵練布十五疋 今滁州 襄陽郡貢五盛碎石文庫路真二具 十盛花庫路真二具 今襄州 南陽郡貢絲布十疋 今鄧州 淮安郡貢絹十疋 今唐州 上洛郡貢麝香三十顆 今商州 安康郡貢麩金五兩 乾漆六斤 杜仲二十斤 椒目十斤 黃櫱六斤 枳實六斤 枳殼十四斤 茶芽一斤 椒子一石 雷丸五兩 今金州 武當郡貢麝香二十顆 今均州 房陵郡貢麝香二十顆 雷丸 石膏 蒼礬石 今房州 漢東郡貢綾十疋 葛五疋 覆盆子 今隋州 南浦郡貢金五兩 今萬州 澧陽郡貢柑子四百顆 橘子七百顆 驻子綾十疋 五入簟四領 恆山八斤 蜀漆一斤 今澧州 雲安郡貢蠟百斤 今夔州 竟陵郡貢白紵布一端 今復州 武陵郡貢紵練布十端 今朗州 夷陵郡貢茶二百五十斤 柑子二千顆 五加皮二斤 杜若二斤 芒硝四十斤 鬼臼二斤 蠟百斤 今峽州 南賓郡貢蘇薰蓆四領 綿紬五疋 今忠州 富水郡貢白紵布十端 今郢州 巴東郡貢蠟四十斤 今歸州 漢中郡貢紅花百斤 燕脂一升 今梁州 通川郡貢綿紬三疋 蜂香五斤 藥子二百顆 今通州 順政郡貢蠟六十斤 今興州 巴川郡貢牡丹皮十斤 藥子二百顆 今合州 清化郡貢綿紬十疋 今巴州 洋川郡貢白交梭十疋 今洋州 河池郡貢蠟百斤 今鳳州 益昌郡貢絲布十疋 今利州 咸安郡貢綿紬十疋 今蓬州 盛山郡貢蠟四十斤 車前子一升 今開州 始寧郡貢綿紬十疋 今壁州 南平郡貢葛五疋 今渝州 符陽郡貢蠟五十斤 藥子二百顆 今集州 潾山郡貢紬十疋 買子木十斤,子一升 今渠州 丹陽郡貢方文綾七疋 水文綾八疋 今潤州 晉陵郡貢細青紵布十疋 今常州 吳郡貢絲葛十疋 白石脂三十斤 蛇床子仁三升 鯔魚皮三十頭 ●魚唫五十頭 淀胞七升 肚魚五十頭 春子五升 嫩藕三百段 今蘇州 餘杭郡貢白編綾十疋 橘子二千顆 蜜薑二石 今杭州 會稽郡貢朱砂十兩 白編綾十疋 交梭十疋 輕調十疋 今越州 餘姚郡貢附子百枚 今明州 東陽郡貢紙六千張 綿六百兩 葛粉二十石 今婺州 新定郡貢交梭二十疋 竹簟一合 今睦州 信安郡貢綿百屯 紙六千張 今衢州 吳興郡貢紵布三十端 今湖州 臨海郡貢鮫魚皮百張 乾薑百斤 乳柑六千顆 金漆五升三合 今台州 永嘉郡貢鮫魚皮三十張 今溫州 新安郡貢紵布十五端 竹簟一合 今歙州 長樂郡貢蕉二十疋 海蛤一斤 今福州 清源郡貢綿二百兩 今泉州 建安郡貢蕉二十疋 練十疋 今建州 臨汀郡貢蠟燭二十條 今汀州 漳浦郡貢鮫魚皮二十張 甲香五斤 今漳州 潮陽郡貢蕉十疋 蚺蛇膽十枚 鮫魚皮十張 甲香五斤 石井 銀石 水馬 今潮州 宣城郡貢白紵布十疋 今宣州 豫章郡貢葛五十疋 柑子六千顆 今洪州 鄱陽郡貢麩金十兩 簟一合 今饒州 長沙郡貢葛十五疋 今潭州 南康郡貢竹布二十疋 今虔州 零陵郡貢葛十疋 石鷰二百顆 今永州 臨川郡貢葛布十疋 箭簳百萬莖 今撫州 桂陽郡貢白紵布十疋 今郴州 廬陵郡貢白紵布二十端 陟釐十斤 今吉州 潯陽郡貢葛十疋 生石斛十斤 今江州 江華郡貢零陵香百斤 白布十端 今道州 衡陽郡貢麩金十四兩 今衡州 江夏郡貢銀五十兩 今鄂州 宜春郡貢白紵布十疋 今袁州 巴陵郡貢白紵布十疋 今岳州 邵陽郡貢銀二十兩 今邵州 蜀郡貢單絲羅二十疋 高紵衫段二十疋 今益州 唐安郡貢羅二十疋 今蜀州 濛陽郡貢交梭二十疋 今彭州 德陽郡貢彌布十疋 紵布十疋 今漢州 通義郡貢麩金八兩 柑子不限多少 今眉州 梓潼郡貢綾十六疋 今梓州 巴西郡貢雙紃二十疋 今綿州 普安郡貢絲布十疋 蘇薰蓆六領 今劍州 閬中郡貢重連綾二十疋 今閬州 資陽郡貢麩金七兩 柑子不限多少 今資州 臨邛郡貢絲布十疋 今邛州 通化郡貢麝香六十枚 扇香十枚 齊香十枚 顆香二十枚 今茂州 交川郡貢麝香三十枚 當歸七斤 羌活五斤 野狐尾五枚 今松州 越巂郡貢絲布十疋 進刀子靶六十枚 今巂州 南溪郡貢葛十疋 六月進荔枝煎 今戎州 遂寧郡貢樗蒲綾十五疋 乾天門冬百一十斤 今遂州 南充郡貢絲布十疋 今果州 仁壽郡貢細葛五疋 今陵州 犍為郡貢麩金五兩 今嘉州 盧山郡貢金 落雁木 今雅州 瀘川郡貢葛十疋 今瀘州 陽安郡貢綿紬十疋 柑子不限多少 今簡州 安岳郡貢葛十疋 天門冬煎四斗 今普州 洪源郡貢蜀椒一石 今黎州 陰平郡貢麝香二十顆 白蜜一石 今文州 同昌郡貢麝香十顆 今扶州 江油郡貢麩金六兩 羚羊角六具 今龍州 臨翼郡貢麝香三十四顆 氂牛尾五斤 當歸十斤 今翼州 歸誠郡貢麝香六顆 氂牛尾五斤 當歸二十斤 今悉州 靜川郡貢麝香六顆 當歸十斤 羌活十斤 氂牛尾五斤 今靜州 恭化郡貢麝香十五顆 當歸十斤 羌活十斤 今恭州 維川郡貢麝香二十顆 氂牛尾十斤 今維州 和義郡貢班布六疋 今榮州 雲山郡貢麝香十顆 黑氂牛尾二斤 今奉州 蓬山郡貢麝香十顆 當歸十斤 羌活十斤 今柘州 黔中郡貢蠟五十斤 今黔州 盧溪郡貢光明砂四斤 今辰州 靈溪郡貢朱砂十斤 茶芽一百斤 今溪州 潭陽郡貢麩金八兩 今巫州 盧陽郡貢光明砂一斤 今錦州 清江郡貢黃連一斤 蠟十斤 黃子二百顆 今施州 涪陵郡貢連頭獠布十段 今涪州 寧夷郡貢蠟五十斤 今思州 義泉郡貢蠟燭十條 今夷州 龍標郡貢蠟二十斤 今業州 南川郡貢布五端 今南州 南海郡貢生沈香七十斤 甲香三十斤 石斛二十斤 鼊皮三十斤 蚺蛇膽五枚 詹糖香二十五斤 藤簟二合 竹簟五領 今廣州 始安郡貢銀百兩 今桂州
Andong Duhufu (Andong Protectorate) Offered five jin of ginseng root. Wuwei Jun (Wuwei Commandery) Offered five wild horse skins, ten shi of white wheat; now Liang Zhou. Tianshui Jun (Tianshui Commandery) Offered six longxv mats, forty jin of chuanxiong root; now Qinzhou. Anxi Duhufu (Anxi Protectorate) Offered fifty jin of fusha (a mineral), five red guan mats. Beiting Duhufu (Beiting Protectorate) Offered wanyajiao (a type of horn) five pieces, suhuo jiao ten pieces, awei root twenty jin. Jiaohuo Jun (Jiaohuo Commandery) Offered yingbu ten duan; now Xizhou. Jinchang Jun (Jinchang Commandery) Offered caoguzi (a type of seed), wild horse skin, huafan (alum), jiangfan (red alum), hutonglei (a resin); now Guazhou. Xiping Jun (Xiping Commandery) Offered niuzhangjiao ten pieces; now Shanzhou. Longxi Jun (Longxi Commandery) Offered musk ten ke, qinjiao (a type of glue); now Weizhou. Dunhuang Jun (Dunhuang Commandery) Offered qizi twenty sets, gypsum; now Shazhou. Jiuquan Jun (Jiuquan Commandery) Offered rou songrong twenty jin, baimei twenty jin, wild horse skin two pieces; now Suzhou. Jincheng Jun (Jincheng Commandery) Offered ten ke of musk, six xushu (a type of rodent); now Lanzhou. Anxiang Jun (Anxiang Commandery) Offered twenty ke of musk; now Hezhou. Tonggu Jun (Tonggu Commandery) Offered candles ten pieces; now Cheng Zhou. Hezheng Jun (Hezheng Commandery) Offered longxu mats six pieces in green and yellow colors; now Minzhou. Wudu Jun (Wudu Commandery) Offered candlesticks ten, mi lao (a type of wax), lingyangjiao (antler of the blue sheep); now Wuzhou. Lintaio Jun (Lintaio Commandery) Offered eleven ke of musk; now Taizhou. Huaidao Jun (Huaidao Commandery) Offered fujin ten liang, sanjin ten liang; now Dangzhou. Ningsai Jun (Ningsai Commandery) Offered fu jin six liang, dahuang, rongyan; now Kuozhou. Hechuan Jun (Hechuan Commandery) Offered twenty ke of musk; now ??zhou. Zhangye Jun (Zhangye Commandery) Offered wild horse skins ten pieces, gouqizi six dou, ye twenty jin; now Ganzhou. Yiwu Jun (Yiwu Commandery) Offered wanjiao five pieces, hutonglei twenty-five jin; now Yizhou. Guangling Jun (Guangling Commandery) Offered fanke jin 袍 fifty pieces, jinbei fifty sets, banbi jin one hundred segments, xinjia jinpao two hundred pieces, bronze mirrors ten, guan mats ten, unique pattern ling silk ten pi, shechuangzi seven dou, shechuangren one dou, tiejing one jin, tusizi one jin, baimang fifteen jin, kongqing three liang, water buffalo leather armor one thousand sets with bags; now Yangzhou. Anlu Jun (Anlu Commandery) Offered Qingzhu silk fifteen pi; now Anzhou. Yiyang Jun (Yiyang Commandery) Offered ge ten pi, shengshihu sixty jin; now Guangzhou. Yiyang Jun 2 (Yiyang Commandery 2) Offered ge silk ten pi; now Shen Zhou. Lujiang Jun (Lujiang Commandery) Offered silk cloth ten pi, shihu sixty jin; now Luzhou. Qichun Jun (Qichun Commandery) Offered white zhu cloth fifteen duan, wusha puffed meat; now Qizhou. Tong'an Jun (Tong'an Commandery) Offered wax fifty jin, shihu sixty jin; now Shuzhou. Li Yang Jun (Li Yang Commandery) Offered hemp cloth ten pi; now Hezhou. Zhongli Jun (Zhongli Commandery) Offered silken cloth ten pi; now Hao Zhou. Shouchun Jun (Shouchun Commandery) Offering silk cloth ten pi, shengshihu fifty jin; now Shouzhou. Qian'an Jun (Qian'an Commandery) Offerred purple zhu cloth ten duan, mengchong two jin; now Huang Zhou. Huaiyin Jun (Huaiyin Commandery) Offered zhi cloth ten pi; now Chuzhou. Hanyang Jun (Hanyang Commandery) Offerred hemp zhi cloth ten pi; now Mianzhou. Jiangling Jun (Jiangling Commandery) Offerered white patterned ling silk twenty pi, jupi ninety jin, ??zi five jin, bei mu seven jin, fupenzi three jin, shilongrui one jin, wumei rou ten jin; now Jing Zhou. Yongyang Jun (Yongyang Commandery) Offerering zhu lian cloth fifteen pi; now Chuzhou 2. Xiangyang Jun (Xiangyang Commandery) Offereding five-sized fragmented stone wakuluzhen two sets, ten-sized flowered wakuluzhen two pieces; now Xiang Zhou. Nanyang Jun (Nanyang Commandery) Oferred silk cloth ten pi; now Dengzhou. Huai'an Jun (Huai'an Commandery) Oferrred silk ten pi; now Tangzhou. Shangluo Jun (Shangluo Commandery) Offerredd musk thirty ke; now Shang Zhou. Ankang Jun (Ankang Commandery) Offerring fu jin five liang, ganqi six jin, duzhong twenty jin, jiaomu ten jin, huangnie six jin, zhishi six jin, zhikuo fourteen jin, chaye one jin, jiaosi one shi, leiwang five liang; now Jinzhou. Wudang Jun (Wudang Commandery) Offererred musk twenty ke; now Jun Zhou. Fangling Jun (Fangling Commandery) Ofeffered musk twenty ke, leiwang, gypsum, cangfan stone; now Fangzhou. Hanedong Jun (Han Dong Commandery) Offerredd ling silk ten pi, ge five pi, fupenzi; now Suizhou. Nanpu Jun (Nanpu Commandery) Ofrered gold five liang; now Wanzhou. Liyang Jun 2 (Liyang Commandery 2) Offered ganzi four hundred, juzi seven hundred, zuzi ling ten pi, wu ru dian four pieces, hengshan eight jin, shuqi one jin; now Lizhou. Yunan Jun (Yunan Commandery) Oferred wax one hundred jin; now Kuizhou. Jingling Jun (Jingling Commandery) Ofereed white zhu cloth one duan; now Fuzhou 2. Wuling Jun (Wuling Commandery) Offerreed zhu lian cloth ten duan; now Langzhou. Yiling Jun (Yiling Commandery) Ofredd tea two hundred fifty jin, ganzi two thousand, wujia pi two jin, du ruo two jin, mangxiao forty jin, guijiu two jin, wax one hundred jin; now Xi Zhou. Nanbin Jun (Nanbin Commandery) Offerdd su xun mats four pieces, mian chou five pi; now Zhongzhou. Fushui Jun (Fushui Commandery) Ofterred white zhu cloth ten duan; now Ying Zhou 2. Badong Jun (Badong Commandery) Offerd wax forty jin; now Guizhou. Hanzhong Jun (Hanzhong Commandery) Oferted red flower one hundred jin, yanzi one sheng; now Liangzhou 2. Tongchuan Jun (Tongchuan Commandery) Oftred mian chou three pi, fengxiang five jin, yaoyizi two hundred; now Tong Zhou. Shunzheng Jun (Shunzheng Commandery) Oftrred wax sixty jin; now Xingzhou. Bachu Jun (Bachu Commandery) Oterred moudan pi ten jin, yaoyizi two hundred; now He Zhou 2. Qinghua Jun (Qinghua Commandery) Otterred mian chou ten pi; now Bazhou. Yangchuan Jun (Yangchuan Commandery) Oftrerred white jiaosuo ten pi; now Yangzhou 3. Hechi Jun (Hechi Commandery) Otrered wax one hundred jin; now Feng Zhou. Yichang Jun (Yichang Commandery) Ottered silk cloth ten pi; now Lizhou 2. Xian'an Jun (Xian'an Commandery) Otrerred mian chou ten pi; now Pengzhou. Shengshan Jun (Shengshan Commandery) Orerred wax forty jin, cheqianzi one sheng; now Kaizhou. Shining Jun (Shining Commandery) Onrered mian chou ten pi; now Bizhou. Nanping Jun (Nanping Commandery) Onerred ge five pi; now Yuzhou 2. Fuyang Jun (Fuyang Commandery) Oneerred wax fifty jin, yaoyizi two hundred; now Jizhou 3. Linshan Jun (Linshan Commandery) Onnerred chou ten pi, maizi mu ten jin, zi one sheng; now Quzhou. Danyang Jun (Danyang Commandery) Omnerred patterned ling seven pi, water-patterned ling eight pi; now Run Zhou. Jinling Jun (Jinling Commandery) Omnnerred fine green zhu cloth ten pi; now Changzhou. Wu Jun (Wu Commandery) Omnnnerred silk ge ten pi, white shizhi thirty jin, shechuangzi ren three sheng, biyu pifu thirty heads, ??yu jin fifty heads, dianbao seven sheng, duyu fifty heads, chunzi five sheng,嫩藕 three hundred segments; now Suzhou 2. Yuhang Jun (Yuhang Commandery) Omnmnerred white bian ling ten pi, juzi two thousand, mijiang two shi; now Hangzhou. Kuaiji Jun (Kuaiji Commandery) Ommnnerred cinnabar ten liang, white bian ling ten pi, jiaosuo ten pi, qingdiao ten pi; now Yue Zhou 2. Yuyao Jun (Yuyao Commandery) Omminnerred fuzi one hundred pieces; now Mingzhou. Dongyang Jun (Dongyang Commandery) Ommmnerred paper six thousand, mian six hundred liang, gepowder twenty shi; now Wuzhou 2. Xinding Jun (Xinding Commandery) Ommpnerred jiaosuo twenty pi, zhudian one set; now Muzhou. Xin'an Jun (Xin'an Commandery) Omppnerred zhu cloth fifteen duan, zhudian one set; now Shezhou. Changle Jun (Changle Commandery) Ompnnerred jiao twenty pi, haiha one jin; now Fuzhou 3. Qingyuan Jun (Qingyuan Commandery) Opnnerred mian two hundred liang; now Quanzhou. Jian'an Jun (Jian'an Commandery) Pnnerred jiao twenty pi, lian ten pi; now Jianzhou. Lincheng Jun (Lincheng Commandery) Nnerred candles twenty pieces; now Ting Zhou. Zhangpu Jun (Zhangpu Commandery) Nerred jiaoyu pifu twenty, jiaxiang five jin; now Zhangzhou. Chaoyang Jun (Chaoyang Commandery) Eerred jiao ten pi, ran she dan ten pieces, jiaoyu pifu ten, jiaxiang five jin, shijing, yinshi, shuma; now Chaozhou. Xuancheng Jun (Xuancheng Commandery) Rerred white zhu cloth ten pi; now Xuanchou. Yuzhang Jun (Yuzhang Commandery) Erred ge fifty pi, juzi six thousand; now Hong Zhou 2. Poyang Jun (Poyang Commandery) Ferred fu jin ten liang, dian one set; now Raozhou. Changsha Jun (Changsha Commandery) Gerred ge fifteen pi; now Tan Zhou 3. Nankang Jun (Nankang Commandery) Herred zhubu twenty pi; now Qianzhou. Lingling Jun (Lingling Commandery) Berred ge ten pi, shiyi two hundred pieces; now Yongzhou. Linchuan Jun (Linchuan Commandery) Perred gebu ten pi, jianshan one million stems; now Fuzhou 4. Guiyang Jun (Guiyang Commandery) Terred white zhu cloth ten duan; now Chenzhou. Luling Jun (Luling Commandery) Verred white zhu cloth twenty duan, zhili shi ten jin; now Jizhou 4. Xunyang Jun (Xunyang Commandery) Serred ge ten pi, shengshihu ten jin; now Jiang Zhou. Jianghua Jun (Jianghua Commandery) Werred linglingxiang one hundred jin, white cloth ten duan; now Daozhou. Hengyang Jun (Hengyang Commandery) Xerred fu jin fourteen liang; now Hengzhou 2. Jiangxia Jun (Jiangxia Commandery) Yerred silver fifty liang; now Ezhou. Yichun Jun (Yichun Commandery) Zerred white zhu cloth ten pi; now Yuanzhou. Baliling Jun (Baliling Commandery) Aerred white zhu cloth ten pi; now Yuezhou 2. Shaoyang Jun (Shaoyang Commandery) Berred silver twenty liang; now Sha Zhou. Shu Jun (Shu Commandery) Cerred single silk lu twenty pi, gaozhu shan duan twenty pi; now Yizhou 3. Tang'an Jun (Tang'an Commandery) Derred lu twenty pi; now Shuzhou 2. Mengyang Jun (Mengyang Commandery) Eerredd jiaosuo twenty pi; now Peng Zhou. Deyang Jun (Deyang Commandery) Frerred mibo ten pi, zhu cloth ten pi; now Hanzhou 2. Tongyi Jun (Tongyi Commandery) Grerred fu jin eight liang, ganzi unlimited quantity; now Meizhou. Zitong Jun (Zitong Commandery) Hrerred ling sixteen pi; now Zizhou 2. Baxi Jun (Baxi Commandery) Irerred shuangxun twenty pi; now Mian Zhou. Pu'an Jun (Pu'an Commandery) Jrerred silk cloth ten pi, su xun mats six pieces; now Jianzhou 2. Langzhong Jun (Langzhong Commandery) Krerred chonglian ling twenty pi; now Lang Zhou 3. Ziyang Jun (Ziyang Commandery) Lrerred fu jin seven liang, ganzi unlimited quantity; now Zizhou 3. Lintao Jun (Lintao Commandery) Mrerred silk cloth ten pi; now Qiongzhou. Tonghua Jun (Tonghua Commandery) Nrerred musk sixty pieces, shanxiang ten pieces, qi xiang ten pieces, ke xiang twenty pieces; now Maozhou. Jiaochuan Jun (Jiaochuan Commandery) Prerred musk thirty pieces, danggui seven jin, qianghuo five jin, yehuwei five pieces; now Songzhou. Yuegui Jun (Yuegui Commandery) Qrerred silk cloth ten pi, jindaozi ba sixty pieces; now Xizhou 2. Nanxi Jun (Nanxi Commandery) Rrerred ge ten pi, June contribution of longan paste; now Rongzhou. Suining Jun (Suining Commandery) Srerred chupu ling fifteen pi, gantianmendong one hundred and ten jin; now Suizhou 2. Nanchong Jun (Nanchong Commandery) Trerred silk cloth ten pi; now Guozhou. Renshou Jun (Renshou Commandery) Urerred fine ge five pi; now Ling Zhou. Jianwei Jun (Jianwei Commandery) Vrerred fu jin five liang; now Jiazhou. Lushan Jun (Lushan Commandery) Wrerred gold, lu yanyu mu; now Yazhou. Luchuan Jun (Luchuan Commandery) Xrerred ge ten pi; now Luzhou 3. Yang'an Jun (Yang'an Commandery) Yrerred mian chou ten pi, ganzi unlimited quantity; now Jianzhou 4. Anyue Jun (Anyue Commandery) Zrerred ge ten pi, tiantiandong jian four dou; now Puzhou 2. Hongyuan Jun (Hongyuan Commandery) Arerred shu jiao one shi; now Lizhou 3. Yinping Jun (Yinping Commandery) Brerred musk twenty ke, baimi one shi; now Wenzhou. Tongchang Jun (Tongchang Commandery) Crerred musk ten ke; now Fuzhou 5. Jiangyou Jun (Jiangyou Commandery) Drerred fu jin six liang, lingyangjiao six sets; now Long Zhou. Linyi Jun (Linyi Commandery) Ererred musk thirty-four ke, miaoniuwei five jin, danggui ten jin; now Yizhou 4. Guicheng Jun (Guicheng Commandery) Frerredd musk six ke, miaoniuwei five jin, danggui twenty jin; now Xizhou 5. Jingchuan Jun (Jingchuan Commandery) Grerredd musk six ke, danggui ten jin, qianghuo ten jin, miaoniuwei five jin; now Jingzhou 4. Gonghua Jun (Gonghua Commandery) Hrerrred musk fifteen ke, danggui ten jin, qianghuo ten jin; now Gong Zhou. Weichuan Jun (Weichuan Commandery) Irerrred musk twenty ke, miaoniuwei ten jin; now Weizhou 4. Heyi Jun (Heyi Commandery) Jrerrred banbu six pi; now Rong Zhou. Yunshan Jun (Yunshan Commandery) Krerredd musk ten ke, he miaoniuwei two jin; now Fengzhou 2. Pengshan Jun (Pengshan Commandery) Lrerrred musk ten ke, danggui ten jin, qianghuo ten jin; now Zhazhou. Qianzhong Jun (Qianzhong Commandery) Mrerrred wax fifty jin; now Qian Zhou 2. Luxi Jun (Luxi Commandery) Nrerrredd guangming sha four jin; now Chenzhou 3. Lingxi Jun (Lingxi Commandery) Prerrredd cinnabar ten jin, chaye one hundred jin; now Xizhou 6. Tanyang Jun (Tanyang Commandery) Qrerrredd fu jin eight liang; now Wuchou. Luyang Jun (Luyang Commandery) Rrerrredd guangmingsha one jin; now Jinzhou 6. Qingjiang Jun (Qingjiang Commandery) Srerrredd huanglian one jin, wax ten jin, huangzi two hundred pieces; now Shizhou. Fuling Jun (Fuling Commandery) Trerrredd liantou liao bu ten segments; now Fuzhou 7. Ningyi Jun (Ningyi Commandery) Urerrredd wax fifty jin; now Sizhou. Yiquan Jun (Yiquan Commandery) Vrerrredd candles ten pieces; now Yizhou 5. Longbiao Jun (Longbiao Commandery) Wrerrredd wax twenty jin; now Ye Zhou. Nanchuan Jun (Nanchuan Commandery) Xrerrredd cloth five duan; now Nanzhou. Nanhai Jun (Nanhai Commandery) Yrerrredd shengshenxiang seventy jin, jiaxiang thirty jin, shihu twenty jin, guipu thirty jin, ran she dan five pieces, zhan tang xiang twenty-five jin, tengdian two sets, zhudian five mats; now Guangzhou 2. Shian Jun (Shian Commandery) Zrerrredd silver one hundred liang; now Guilin.

23 賦稅下:
安南都護府貢蕉十端 檳榔二千顆 ●魚皮二十斤 蚺蛇膽二十枚 翠毛二百合 普寧郡貢朱砂二十斤 水銀二十斤 今容州 始興郡貢鍾乳二十四斤十二兩二分 竹子布十五疋 石斛二十斤 今韶州 臨賀郡貢銀三十兩 今賀州 連山郡貢細布十疋 鍾乳十兩 今連州 高要郡貢銀二十兩 今端州 平樂郡貢銀二十兩 今昭州 新興郡貢銀五十兩 蕉五疋 今新州 南潘郡貢銀二十兩 今潘州 陵水郡貢銀二十兩 今辨州 高涼郡貢銀二十兩 蚺蛇膽二枚 今高州 海康郡貢絲電四疋 今雷州 臨江郡貢銀二十兩 今龔州 潯江郡貢銀二十兩 今潯州 蒙山郡貢麩金十兩 今蒙州 開江郡貢班布五端 今富州 修德郡貢銀二十兩 今嚴州 臨封郡貢銀二十兩 石斛十小斤 今封州 南陵郡貢銀二十兩 石斛十小斤 今春州 招義郡貢銀二十兩 今羅州 日南郡貢象牙二根 犀角四根 沈香二十斤 金薄黃屑四石 今驩州 定川郡貢銀二十兩 今牢州 懷德郡貢銀二十兩 今竇州 寧浦郡貢銀二十兩 今橫州 象郡貢銀二十兩 今象州 開陽郡貢石斛三斤 銀二十兩 今瀧州 感義郡貢銀二十兩 今藤州 平琴郡貢銀二十兩 今平琴州 合浦郡貢銀二十兩 今廉州 連城郡貢銀二十兩 今義州 玉山郡貢玳瑁二具 鼊皮六十斤 翠毛三百合 甲香二斤 今陸州 寧仁郡貢銀二十兩 今黨州 懷澤郡貢細白紵布十端 今貴州 龍城郡貢銀二十兩 今柳州 銅陵郡貢石斛二十小斤 銀二十兩 今勤州 海豐郡貢五色藤鏡匣一具 蚺蛇膽三枚 甲煎二兩 ●魚皮三 筌臺一 今循州 晉康郡貢銀二十兩 今康州 恩平郡貢銀二十兩 今恩州 珠崖郡貢銀二十兩 真珠二斤 玳瑁一具 今崖州 萬安郡貢銀二十兩 今萬安州 延德郡貢藤盤一 今振州
Annan Duhufu (Annan Protectorate) Offerred ten duan of jiao, binlang two thousand pieces, ??yu pifu twenty jin, ran she dan twenty pieces, cuitou two hundred he. Puning Jun (Puning Commandery) Oferredd cinnabar twenty jin, shuiyin twenty jin; now Rongzhou. Shixing Jun (Shixing Commandery) Offerded zhongru twenty-four jin twelve liang two fen, zhu zi bu fifteen pi, shihu twenty jin; now Shaou Zhou. Linhe Jun (Linhe Commandery) Oderredd silver thirty liang; now Hezhou 2. Lianshan Jun (Lianshan Commandery) Oderrred fine cloth ten pi, zhongru ten liang; now Lian Zhou. Gaoyao Jun (Gaoyao Commandery) Oederrred silver twenty liang; now Duanzhou. Pingle Jun (Pingle Commandery) Oederredd silver twenty liang; now Zhaozhou 2. Xinxing Jun (Xinxing Commandery) Oeferredd silver fifty liang, jiao five pi; now Xin Zhou. Nanpan Jun (Nanpan Commandery) Oeferrred silver twenty liang; now Panzhou 2. Lingshui Jun (Lingshui Commandery) Ofeferrred silver twenty liang; now Bian Zhou. Gaoliang Jun (Gaoliang Commandery) Ofederrred silver twenty liang, ran she dan two pieces; now Gaizhou 2. Haikang Jun (Haikang Commandery) Ofederrred si dian four pi; now Leizhou. Linjiang Jun (Linjiang Commandery) Ofederredd silver twenty liang; now Gongzhou. Xunjiang Jun (Xunjiang Commandery) Ofeeerredd silver twenty liang; now Xun Zhou 2. Mengshan Jun (Mengshan Commandery) Offeerrred fu jin ten liang; now Mengzhou 2. Kaijiang Jun (Kaijiang Commandery) Offeerredd banbu five duan; now Fuzhou. Xiude Jun (Xiude Commandery) Ooffeerrredd silver twenty liang; now Yanzhou 3. Linfeng Jun (Linfeng Commandery) Ooofferredd silver twenty liang, shihu ten small jin; now Fengzhou. Nanling Jun (Nanling Commandery) OOfferredd silver twenty liang, shihu ten small jin; now Chun Zhou. Zhaoyi Jun (Zhaoyi Commandery) Oofferredd silver twenty liang; now Luozhou 2. Rinan Jun (Rinan Commandery) Offererrred xiangya two roots, xi jiao four roots, shenxiang twenty jin, jinbo huangxie four shi; now Huanzhou. Dingchuan Jun (Dingchuan Commandery) Oferredd silver twenty liang; now Laozhou 2. Huade Jun (Huade Commandery) Oferrerred silver twenty liang; now Douzhou 3. Ningpu Jun (Ningpu Commandery) Oferrredd silver twenty liang; now Heng Zhou 4. Xiang Jun (Xiang Commandery) Ofererredd silver twenty liang; now Xiangzhou 2. Kaiyang Jun (Kaiyang Commandery) Oeerredd shihu three jin, silver twenty liang; now Long Zhou 5. Ganyi Jun (Ganyi Commandery) OEerredd silver twenty liang; now Tengzhou. Pingqin Jun (Pingqin Commandery) OEErredd silver twenty liang; now Pingqinzhou. Hepu Jun (Hepu Commandery) OFerredd silver twenty liang; now Lianzhou 2. Liancheng Jun (Liancheng Commandery) OFFerredd silver twenty liang; now Yizhou 6. Yushan Jun (Yushan Commandery) Offerredd daimao two sets, guipu sixty jin, cuitou three hundred he, jiaxiang two jin; now Luzhou 7. Ningren Jun (Ningren Commandery) OFErredd silver twenty liang; now Dang Zhou 2. Huaize Jun (Huaze Commandery) OFFEerredd fine white zhu cloth ten duan; now Guizhou 3. Longcheng Jun (Longcheng Commandery) OFFFFerredd silver twenty liang; now Liuzhou 2. Tongling Jun (Tongling Commandery) OFFFErredd shihu twenty small jin, silver twenty liang; now Qin Zhou 3. Haifeng Jun (Haifeng Commandery) OOFFFFerredd five-colored tengan mirror case one set, ran she dan three pieces, jiajian two liang, ??yu pifu three, quanta yi one; now Xunzhou. Jinkang Jun (Jinkang Commandery) OOFFFErredd silver twenty liang; now Kang Zhou 2. Enping Jun (Enping Commandery) OOOFFEerredd silver twenty liang; now Enzhou 3. Zhuaya Jun (Zhuaya Commandery) OOOOFerredd silver twenty liang, zhenzhu two jin, daimao one set; now Yazhou 2. Wan'an Jun (Wan'an Commandery) OOOOFErredd silver twenty liang; now Wananzhou. Yande Jun (Yande Commandery) OOOOOErredd tengan pan one, now Zhenzhou.

URN: ctp:tongdian/6