大唐西域記 2.22

2.22

政教既寬，機務亦簡，戶不籍書，人無傜課。王田之內，大分為四：一充國用，祭祀粢盛；二以封建輔佐宰臣；三賞聰叡碩學高才；四樹福田，給諸異道。所以賦斂輕薄，傜稅儉省，各安世業，俱佃口分。假種王田，六稅其一。商賈逐利，來往貨遷，津路關防，輕稅後過。國家營建，不虛勞役，據其成功，酬之價直。鎮戍征行，宮廬營衛，量事招募，懸賞待人。宰牧、輔臣、庶官、僚佐，各有分地，自食封邑。

As the administration of the government is founded on benign principles, the executive is simple. The families are not entered on registers, and the people are not subject to forced labour (conscription). The private demesnes of the crown are divided into four principal parts; the first is for carrying out the affairs of state and providing sacrificial offerings; the second is for providing subsidies for the ministers and chief officers of state; the third is for rewarding men of distinguished ability; and the fourth is for charity to religious bodies, whereby the field of merit is cultivated (planted). In this way the taxes on the people are light, and the personal service required of them is moderate. Each one keeps his own worldly goods in peace, and all till the ground for their subsistence. Those who cultivate the royal estates pay a sixth part of the produce as tribute. The merchants who engage in commerce come and go in carrying out their transactions. The river-passages and the road-barriers are open on payment of a small toll. When the public works require it, labour is exacted but paid for. The payment is in strict proportion to the work done.
The military guard the frontiers, or go out to punish the refractory. They also mount guard at night round the palace. The soldiers are levied according to the requirements of the service; they are promised certain payments and are publicly enrolled. The governors, ministers, magistrates, and officials have each a portion of land consigned to them for their personal support.