《汉书·志·食货志上》
现在法令规定百姓有战马一匹的，可以免除三人的兵役或免纳三人算赋。
今令民有车骑马一匹者，复卒三人。
Now statutes stipulated that civilians with a warhorse would be exempted from military service for three people or exempted from paying taxes for three people.