《明史·志·卷五十四》
而奸谲的富豪狡猾的胥吏却又把自己的田地假报在别人名下，或挪借移用，合并轻税分摊重税。
而奸富猾胥方且诡寄、那移，并轻分重。
But the treacherous rich and cunning scribes falsely reported their fields under other people's names or borrowed, transferred, and used the fields, merging the light tax and sharing the heavy tax.