《明史·列传·卷六十九》
谢迁说 ：先朝因为南方的赋税重，所以用折银的办法解决，假如又增加，恐怕百姓不堪忍受。
迁曰： 先朝以南方赋重，故折银以宽之。若复议加，恐民不堪命。
Xie Qian said: The previous dynasty solved the issue by using silver folding because of the heavy taxes in the south, if it were increased again, I’m afraid that the commoners will not be able to endure it.