Being a minister of the state of Qi 齊 during the Spring and Autumn period 春秋時代, the legist statesman Guan Zhong tried to enhance the power of his sovereign by introducing a system of rewards and punishments to make the officials a well functioning instrument of the ruler. Everybody, eaven a peasant, could at least theoretically have the opportunity to become a minister only if he had knowledge and ability. He was the first to recognize that the economic strength of a state would eventally lead to military strength. Thus, a tax system based on soil quality was introduced by him. See an example of Guan Zhong's rigid, almost totalitarian control of the population (taken the collection Guoyu 國語). Some of his teachings are contained in the book Guanzi 管子.

４８．治國
凡治國之道，必先富民。民富則易治也，民貧則難治也。奚以知其然也？ 民富則安鄉重家，安鄉重家則敬上畏罪，敬上畏罪則易治也。民貧則危鄉輕家，危鄉輕家 則敢凌上犯禁，凌上犯禁則難治也。故治國常富，而亂國常貧。是以善為國者，必先富民，然後治之。
On Ruling over a State
To govern a state, it is of first importance to enrich the people. When the people are well of, they are easily governed; when they are poor, it is difficult to govern them. Why is this so? When the people are well off, they are secure in their communities and they appreciate their homes, they will refrain crimes and respect the sovereign, and then they can be governed easily. On the other hand, when the people are poor, they are insecure in their communities and do not think highly of their homes. When they are insecure in their communities and despise their homes, they will be apt to commit criminal acts and to show no respect for the sovereign. When the people resort to criminal acts and show no respect for the sovereign, they are hard to govern... A good administrator considers it necessary to enrich people beore he can properly govern his state.

７４．國軌
桓公問管子曰：「請問官國軌。」管子對曰：「田有軌，人有軌，用有軌，鄉有軌， 人事有軌，幣有軌，國有軌。」桓公曰：「行軌數奈何？」對曰：「某鄉田若干？人事之準若干？穀重若干？曰：某鄉之人若干？田若干？幣若干而中用？ 某鄉女勝事者終歲績，穀重若干而中幣？終歲度人食，其余若干？曰： 其功業若干？以功業直時而之，終歲，人已衣被之後，余衣若干？別群軌，相壤宜。」桓公曰： 「何謂別群軌道，相壤宜？」管子對曰：「有莞莆之壤，有竹箭檀柘之壤，有汜下浙澤之壤， 有水潦魚鱉之壤。今四壤之數，君皆善官而守之，則籍于財物，不籍于人。」
State regulation
Duke Huan asked: "Please tell me of state regulation." Guan Zhong replied: "There are regulations for farms, for men, for disbursals, for rural areas, for public enterprises, for the currency, for the districts, and for the entire state..." Duke Huan said: "How shall I regulate?" Guan Zhong replied": In each village, the amount of farm land, the number of workers and the amount of grain produced should be ascertained. Similarly, in each district, the number of people, the amount of farm land, the consumption of grain, and the surplus of food supplies in a normal year should be determined. Again, in each village, the output of each year's spinning by the women should be noted, making estimates according to the four seasons. And record should be made of the surplus over and above what is needed to clothe the inhabitants... Also the various types of soil should be classified." Duke Huan asked: "What do you mean by classifying the soils?" Guan Zhong replied: "There is soil suitable for rushes; there is soil for bamboo, for sandalwood, and for mulberry trees; there is soil located in lowlands and swamps; there is land that may be flooded, suitable for stocking fish and turtles. These four types of soil should be carefully controlled and maintained by the government. The tax should be fixed according to the production, rathern than according to men or area."

７６．至數
桓公問管子曰：「梁聚謂寡人曰：『古者輕賊?而肥籍斂，取下無順于此者矣。』梁聚之言如何？」管子對曰：「 梁聚之言非也。彼輕賊xx則倉xx虛，肥籍斂則械器不奉。械器不奉，而諸侯之皮幣不衣。 倉xx虛則倳賤無祿。外，皮幣不衣于天下；內，國倳賤。
On national economic stability
Duke Huan said: "Liang Ju said to me, 'In ancient times, taxes onland were low, but levies on goods were high. No other plan is more successful for collecting revenue than this.' What do you think of this statement?" Guan Zhong replied: "Liang Ju's statement is wrong. If the taxes on the land were low, the public granaries would be empty; if the levies on goods were high, toold would not be produced in sufficient numbers. If tools were not produced in sufficient numbers, then all the money of the vassal prince could not buy enough clothes to wear. If the granaries would be empty, the officials could not receive salaries. To repeat, outwardly, the people in the world would not have enough clothes to wear, and, inwardly, they would not have enough food to fill their stomachs."

Translated by T'an Po-fu and Wen Kung-wen