The Art of War by active 6th century B.C. Sunzi

12. When their substance is drained away, the peasantry will be

afflicted by heavy exactions. 13, 14. With this loss of substance and exhaustion of strength, the homes of the people will be stripped bare, and three-tenths of their incomes will be dissipated; [Tu Mu and Wang Hsi agree that the people are not mulcted not of 3/10, but of 7/10, of their income. But this is hardly to be extracted from our text. Ho Shih has a characteristic tag: "The _people_ being regarded as the essential part of the State, and _food_ as the people’s heaven, is it not right that those in authority should value and be careful of both?"] while Government expenses for broken chariots, worn-out horses, breast-plates and helmets, bows and arrows, spears and shields, protective mantlets, draught-oxen and heavy waggons, will amount to four-tenths of its total revenue.