《宋史·列传·卷五十二》
只有像管茶的方法，从古就本不收税，唐朝元和中，在齐、蔡地区用兵打仗，始对茶叶征税。
只如茶法从古无税，唐元和中，以用兵齐、蔡，始税茶。
Only like the way of managing tea, from ancient times, it was not taxed. During the Yuanhe period of the Tang Dynasty, when there was a war in Qi and Cai areas, tea was first taxed.