《新五代史·列传·唐臣传第十四》
旧例：观察使管理的州中的事务，都不能直接下达，上面征收的赋税，也下达给观察使执行。
故事：观察使所治属州事，皆不得夺达，上所赋调，亦下观察使行之。
Old example: The affairs in the states governed by the Observing Envoy cannot be directly issued, and the taxes levied from above are also issued to the Observing Envoy for implementation.