Abstract
The Tang dynasty tax system is often referred to as zuyongdiao 租庸調, with each of these three terms having a specific meaning. Zu was the annual collection of 2 piculs, roughly 120 litres of grain (su 粟) per head. Yong was the annual corvée (labour) duty of 21 days per head, which could be substituted and paid for in silk or cloth, or the cloth-paid-in-place-of-annual-corvée tax. Diao was the tax in kind, payable in textiles (substitutions of other goods were sometimes permitted). In silk-producing areas the diao tax per head was 2 decafeet of silk, payable in ling-twill, juan-silk or silk thread (si 絲) and 3 ounces of silk floss (simian 絲綿). In areas that did not produce silk, the diao tax was 2 decafeet, 5 feet of hemp cloth and 3 pounds of hemp yarn.
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