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.