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《志第一百二十七 食貨上二 (方田、賦稅)》
21  | 州縣賦入有籍，歲一置，謂之空行簿，以待歲中催科；閏年別置，謂之實行簿，以藏有司。天聖初，或言實行簿無用，而率民錢為擾，罷之。景祐元年，侍御史韓瀆言：「天下賦入之繁，但存催科一簿，一有散亡，則耗登之數無從鉤考。請復置實行簿。」詔再閏一造。至慶歷中復故。 |
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