《后汉书·列传·郭杜孔张廉王苏羊贾陆》
时灵帝想铸造铜人，而朝廷资财不足，于是下诏书调民田，每亩收费十钱。
时，灵帝欲铸铜人，而国用不足，乃诏调民田，亩敛十钱。
At that time, Emperor Ling wanted to cast a copper statue, however the court did not have sufficient funds, so he issued an edict to collect money from the people's fields, charging ten coins per mu.