(Translated by A.F.P. Hulsewe)

[A19] When grain in the ear l is entered in a granary，1 0,000 bushels make one pile; they are ranged so as to form a“house”．The Prefectural Overseer or the Assistant (Prefect) as well as the Chief of (the Bureau of) Granaries come together to seal it，whereas one“house”each is given to the Granaries Overseer as well as to the Granary Assistants of the detached settlements in charge of ration issues to use for supplies；(this“house”) they seal personally and issue it directly．When the remainder is exchausted，another "house" is assigned to them．

When an Overseer is dismissed，the controller opens (the granary); when he observes that it has been sealed (by several persons) together，he checks it by means of the inscription, and it is again sealed by (these seral persons) together；he must not measure or weigh it．Only the granaries that have been sealed personally (by the dismissed Overseerl) are measured and weighed．

When issuing grain the ear，in case the person who issues it is not the person who had entered it，it should be measured．If the measuring agrees with the inscription，it should be issued．In case there is a shortage，the person who issues it
is to be charged with it. If there is a surplus，it is entered．
   
When (several authorities) together issue grain，there must be no change．
   
When the entered grain is not fully ten-thousand bushels and it is desired to increase the stack thereto, it is permitted that the person who had entered (the grain) earlier，increases the stack．If somebody else increases the stack，the stackers must first measure the old stack；if (the quantity) agrees with the inscription，the grain is entered
there．If later there is a shortage, the person who entered (grain) last will solely be charged with it．And write the name，status and place of the person who entered the grain to increase the stack in the grain-store register．When ten-thousand bushel stacks as well as those of not fully ten thousand bushels are issued in portions, one should not venture to increase the stack．

In Yueh-yang 20,000 bushels form one stack．In Hsien-yang 1 00,000 bushels form one stack．  

Issuing and entering grain (and) increasing the stacks has to be done in accordance with the Statutes and Ordinances．
   
Leading officials act together for entering grain in the granaries and opening (them) ．
   
Stacks of grain that have been attacked by weevils should be restacked and should not be allowed to spoil. (Statutes on Granaries)．

[A20] When grain，hay or straw is entered，a store-register is made; this is presented to the Minister of Finance．Of both hay and straw 1 0,000  bushels form a stack；in Hsien-yang 20,000 bushels form a stack．The issuring，entering (and) increasing (their) stacks，as well as checking conform (to the procedures prescribed for) grain in the ear．(Statutes on Granaries)．
  
[A21] On the day when grain in the ear，hay or straw have been completely issued，the surplus or shortage is reported to the Prefect's court．When they have not been completely issued and it is already sufficient，the Prefect's court is informed．The court orders the leading officials，who together had sealed the storehouse，to take part in issuing it，immediately reporting the figures to the court. If when (the) quantity is small, it is desired to weigh everything，this is permitted．When the storehouse is located in the chief settlement，it is warranted… take part in clearing it. (Statutes on Granaries)

[A22] …shortage，orders are given to the former official to take part together with the flew official in issuing it completely as a first step．If the former official does not wish it，he is not to he compelled．In case there is no former official，orders are given to the Rank Holder and the Prefectural Clerk…，together with the Granary… to take it out．When it is wholly empty，the shortage will be judged．No change should be made in the persons who acted together；if they are changed and there is a shortage，the Prefect and the Assistant (Prefect) will be ordered to take part in making good the shortage． (Statutes on Granaries)

[A23] When measuring grain，millet…in writing，report the year，keeping the figures apart. Use it for issuing rations to people．    (Statutes on Granaries)

[A24] When accounting grain in the ear，the yellow，white and blue-green and the glutinous millet are to be kept separate；do not use them for issuing rations to the people．   (Statutes on Granaries)

[A25] As rice ripens after grain．rice is to be accounted for the next year．When the harvest is finished，the figures are to be reported，distinguishing between non-glutinous grain，glutinous grain and rice，(also) distinguishing between the stalks of non-glutinous rice．They are to be stacked according to the difierence in year; stacks are not to be increased．Use it to provide rangers．In the tenth month note the figures on writing strips’and report these to the Minister of Finance．    (Statutes on Granaries)

[A26] The prefecture sends the register of persons who have received rations as well as (the records of )other expenses to the Great Granary；they go together with the accounts．The general officials at the time of accounting check the registers of persons who have received rations．(Statutes on Granaries)

[A27] Sowing：for rice and hemp per mu use 2 2/3 tou；for wheat and barley per mu 1 tou；for millet and red beans per mu 2／3 tou；for peas per mu 1／2 tou．If profitable use is made of the fields, it is permissible that some do not fully have this quantity．When there are roots, (these fields) are to be sown according to the circumstances. (Statutes on Granaries)

[A28] The Prefecture gives barley，to be used as seed；it is to be stored like grain in the ear. (Statutes on Granaries)

[A29] Grain (untreated) weighing one picul constitutes sixteen and two thirds pecks4; when pounded，this becomes one bushel of husked grain．One bushel of husked grain becomes nine pecks of polished grain．Nine pecks of polished grain become eight pecks of refined grain．Rice weighing one picul constitutes twenty pecks of untreated grain；when pounded this becomes ten pecks of (refined) grain．Ten pecks of refined grain (when further pounded produce) six and two thirds pecks of refined rice．Ten pecks of barley are equal to three pecks of coarse flour．Fifteen pecks of beans，peas，or hemp are equal to one bushel．When issuing refined grain or rice, ten pecks are equal to one bushel. (Statutes on Granaries)

[A30] When treated grain has been bestowed as a gift，it is issued from the government grain．If by the end of the ninth month the person concerned has not fetched it，it is not to be given (to him)． (Statutes on Granaries)
 
[A31] When court dignitaries，(officials of) the general offices and personnel of the general offices in the service of the court are in charge(of a group)，the prefecture is ordered to lend them (provisions)，immediately informing the prefecture where they (normally) receive rations．The prefecture where they (normally) receive rations decreases their rations by (the amount received elswhere). If rations have already been issued，the pretecture where they are staying is informed to charge them． (Statutes on Granaries)

[A32] Those who have a task in the army or in a subordinate prefecture are provisioned with food；they must not use their passport to borrow (rations) from the prefecture. (Statutes on Granaries)

[A33] Persons receiving food rations by the month and who have already been given their rations，when on an official mission where they receive food on (the strength of) their passport，as well as those on leave who have not come (to fetch their rations) by the end of the month，will have their food rations stopped at the next new moon and will be given food rations as from the day of their return．Rank-holding officials will not have (their rations) stopped. (Statures on Granaries)

[A34] Chickens are to be reared away from the granaries．Where dogs are used，they are to be reared so that there are enough．The offspring of pigs and chickensa which are not used，are to be sold；a separate account is to be kept for the money (obtained from their sale)． (Statutes on Granaries)

[A35] When a bond-servant wishes to be redeemed by two adult persons，this is to be allowed．When old ones，warranted to be dismissed for old age (or) small ones of five feet and less in height as well as bond-women wish to be redeemed by one adult person，tbis is to be allowed．For redemption always men are used；those who redeem are made bond-servants．Women engaged in embroidery-work as well as clothing must not be redeemed. For those in border prefectures，the population register is to be returned to their prefecture．(Statutes on Granaries)