《资治通鉴·汉纪·汉纪二十九》
加以土豪劣绅侵犯欺压，利用租佃关系掠夺财物，于是名义上按三十分之一征税，实际上征收了十分之五的税。所以富人的狗马有吃不完的粮食，因骄奢而作邪恶的事；穷人却吃不饱酒渣糠皮，因贫困而作邪恶的事。
厥名三十税一，实什税五也。故富者犬马馀菽粟，骄而为邪；贫者不厌糟糠，穷而为奸。
Furthermore, the wealthy and powerful invaded and oppressed the people, using the tenant-landlord relationship to plunder their property. Therefore, although the tax was nominally one-thirtieth, in reality, five-tenths were collected. As a result, the rich had more than enough food for their dogs and horses and indulged in evil deeds because of their extravagance. The poor, however, could not even get enough wine and bran and committed evil deeds because of their poverty.