《宋史·列传·卷一百零三》
王觌承受檄命重新按察，叹息说： 像这样的旱灾势头，百姓粮食已断绝，倾尽粮仓供给，犹恐怕不能救济他们，还能以赋税督责他们吗？ 
觌受檄覆按，叹曰： 旱势如是，民食已绝，倒廪赡之，犹惧不克济，尚可责以赋邪？ 行数日，尽除之。
Wang Juan accepted the announcement and re-inspected. He sighed and said: In such a serious drought, the civilians have run out of food, and even if they liquidate all the granaries, they cannot save the people. Is it possible to collect taxes from them?