150 A CHINESE ACCOUNT BY HIUAN TSANG ilies are not entered on registers, and the people are not subject to forced labour contribution. The private demesnes of the crown are divided into four principal parts; the first is for carrying out the affairs of state and providing sacrificial offerings; the second is for the endowment of the ministers and chief officers of state; the third is for rewarding men of distinguished intelligence, learning, or ability; and the fourth is for charity to religious bodies, whereby the field of merit is cultivated (planted). In this way the taxes on the people are light, and the personal service required of them is moderate. Each one keeps his hereditary occu- pation as he pleases and attends to his patrimony. Those who cultivate the royal estates pay a sixth part of the produce as rent. The merchants who engage in commerce come and go in carrying out their transac- tions. The river-passages and the road-barriers are open on payment of a small toll. When the public works require it, labour is exacted but paid for. The payment is in strict proportion to the work done. The military guard the frontiers, or go out to pun- ish the refractory. They also mount guard at night round the palace. The soldiers are levied according to the requirements of the service; they are promised certain payments and are publicly enrolled. The gov- ernors, ministers, magistrates, and officials have each a portion of land consigned to them for their personal support. The climate and the quality of the soil being diverse,