ploughing

“Family Division among Brothers” and “Ploughing by Dog” ——A Cultural Analysis to a Popular Folktale of China;

兄弟分家与“狗耕田”——一个中国民间流行故事类型的文化解析

But in fact it is limitedly to levy tax of fallow cropland, non-fallow cropland in private cropland only.

:“初税亩”的内容 ,不是如过去论者所认为的公田私田一律取税 ,而是局限于私田中的休耕田与非休耕田一律取税。