山至數
Mountain Ultimate Calculations
桓公問管子曰:“梁聚謂寡人曰:'古者輕賦稅而肥籍斂,取下無順於此者矣。'梁聚之言如何?”
Duke Huan asked Guan Zhong: 'Liang Ju told me that in antiquity light taxes and generous collection was the most favorable way to extract from the people. What do you think of Liang Ju's words?'
Notes
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This chapter refutes the doctrine of low taxation as naive, arguing that the ruler who controls mountains and mints can manage the economy through currency and grain pricing rather than direct tax collection. It contains the famous maxim: 'The kingly ruler stores wealth among the people.'
