對初稅畝判

〈主管部门初次实行按田亩征税，怨恨的人实在很多，众人商议要治他变法的罪。中尉说：这不是为了自身私利的缘故。双方所持意见不同。〉

整治民力，增长财富。任用农官，鼓励生产。利益已经由来已久。赋税应当公平。有人趁弊端而轻征。有人因虚空而重敛。国都的收入，还没有停止对夫家的征赋。仓廪的储备，仍旧鞭策实行十分之一的税。筹划这次变法。起初想使官府富足。也如同搜粟都尉。希望建立使时世富足的策略。司农中丞。用以成就强国的算计。虽然将使国库充实。恐怕过多地夺取于我的百姓。百姓如果不足。国家又有什么呢。用古制来验证。那么鲁公的制度难以遵循。用在今天。那么有若的话可以推崇。超出常规的赋税。不合礼制实在很严重。说别人不为自己。过错已经太过了。

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