《明史·志·卷五十四》
并且小民最痛苦的是无田之粮税，无米的丁役，田地卖给了富裕的人，田产已去而粮税犹存，而还要轮交人赋。
且小民所最苦者，无田之粮，无米之丁，田鬻富室，产去粮存，而犹输丁赋。
And what the common people found most painful was the grain tax on landless people, the corvée on those without rice to give, and the selling of land to the wealthy. The land was gone, but the grain tax still existed, and the corvée still had to be done in rotation.