《周礼·天官冢宰·大府&职币》
凡征收赋税，主管官吏从司书那里接受所当征收之数，到征收完毕，就将征税记录的副本交给司书。凡治理王国就到司书那里考察。
凡税敛，掌事者受法焉。及事成，则入要贰焉，凡邦治考焉。
Whenever land taxes are levied, the head official shall receive the number to be levied from the registrar, and after the levy is completed, shall submit a copy of the tax records to the registrar. Whenever the kingdom is governed, the registrar shall be visited for examination.