《宋史·列传·卷一百八十八》
空使户部费用缺乏一天比一天严重，朝廷的督促一天比一天严峻，以至于废掉祖宗以来州县催征财赋达到九成以上就不再催理，户部也置之不问的好办法，而以征收赋税一定要足足十成作为限度；朝廷认为赋税征收不足，就又建立监司，州县官员以征收赋税多少为考课等差的办法，用来引诱威胁他们。
徒使版曹经费阙乏日甚，督促日峻，以至废去祖宗以来破分良法，而必以十分登足为限；以为未足，则又造为比较监司、郡守殿最之法，以诱胁之。
It has simply become more serious with each passing day that the Ministry of Finance lacks funds, and the urging from the imperial court has become more severe with each passing day. This is driving to the point of abolishing the ancestral practice of not collecting more than 90% of the property taxes collected by the prefectures and counties; and the Ministry of Finance also turning a blind eye and using the collection of all the property taxes as the standard. The imperial court thinks that the collection of property taxes is insufficient, so supervisors have also been set up, and prefectures and counties are differentiated and assessed based on the amount of property taxes they collect, and this is used to motivate and threaten them.