《明史·列传·卷四十一》
周忱认为田赋应养农夫，盐税应养灶丁，因即上书提出四项建议。皇上命从速实行。
忱谓田赋宜养农夫，盐课宜养灶丁。因上便宜四事，命速行之。
Zhou Chen believed that land tax should support farmers and salt tax should support stove servants, so he immediately wrote a book to put forward four suggestions. The emperor ordered to implement it quickly.