《新唐书·列传·卷一百零七》
茶被人饮用，和盐、粮同为生活必需，如果收高茶税，售价一定高，受害的首先是穷苦人，这是不行的第二步。
茗为人饮，与盐粟同资，若重税之，售必高，其敝先及贫下，二不可。
Tea is consumed by the people and is just as important as salt and grain in daily life. If a heavy tea tax is levied, the price of tea is bound to increase. The poor would be the first to suffer. This is the second reason why it should not be done.