(Translated by A.F.P. Hulsewe)

[A36] When offices transfer (goods) to one another，they are to report in writing the year for which these (goods) were cancelled in the accounts；the recipient accounts it as entered．When there are transfers during the eighth and the ninth month，the distance of the place where they are transferred is to be calculated．If it is not possible to arrive there before (the closing date of) the accounts of the place where (the goods) are transferred...shift the account to the next year．The accounts must not be confused with each other．When tribute of artisans is transferred to an office，this is always to be accounted accurately for the factuall year．(Statutes on Currency)

[A37] Officals of the general offices，rank-holding officials as well as Overseers of detached offices each have one cook； their Assistant Clerks will be cared for together with them．For ten men one carriage and an ox，with one ox herd. Assistant Clerks who have been assigned to the general offices have one cook for ten men; for fifteen men one carriage and an ox，with one ox herd．Groups of less than ten men will share the cook，the carriage and the ox with the chief of their office．Not fully fifteen Assistant Clerks of general offices but seven or more will be given a carriage，an ox and  a servant；less than seven，but three or more will be given a cook．Minor offices which have no Overseer will be given a servant，a carriage and an ox，based on this (rule)．In case of....birth，its mother is fed with one tou of unhusked grain daily during one decade and five days, whereupon this is stopped．Separately....in order to loan them．
(Statutes on Currency)

[A38] Whenever persons，having debts towards the government，as well as those (owing) fines and redemption fees，live in another prefecture．the prefecture where they are living is informed to charge them．When the government owes debts to commoners，the prefecture concerned is likewise informed；the prefecture repays them．(Statutes on Currency)

[A39] When commoners borrow government tools，as well as when they have debts that have not been repaid，and the days for collecting or charging these have been fulfilled，(then) not to collect or charge them，whilst the persons concerned die or abscond. Likewise，when bond-servants or bond-women lose government tools or cattle，as from that date their issues of clothing and food are to be decreased，but not more than one third to be taken．The quantity of what they have lost is to be accounted：if by the end of the year the food and clothing (deducted) are insufficient to repay (the losses) completely，they are to be ordered to work these off．If they are not ordered to work these off, and the persons concerned die or absecond, orders are to be given to the Overseer of the office concerned as well as to the officials in charge to make repayment in their stead．  (Statutes on Currency)

[A40] When (members of) prefectural or general offices are adjudicated (for irregularities found when) checking and accounting，and they have been charged with repayment，after sentence has been pronounced the Overseer immediately proportionately charges the Chief of the office concerned as well as the officials who work there with the value in cash，giving each person the third part of a triplicate tally to be presented to the Treasury．The Treasury uses this to collect and to charge (viz．the allotted amounts)  In case a surplus is entered, tallies are likewise given to the office (concerned) to enter it．As regards these charges，one should not venture to exceed one year．If the year is exceeded and (the amounts charged) have not been entered, as well as if the Ordinance have not been followed，in both cases this will be sentenced according to the Statutes．   (Statutes on Currency)

[A41] When the 0verseer of an office，having been dismissed and again made Overseer，is adjudicated for (misdemeanours in) his former 0ffice，for which he is fined and has to make repayments，as well as having other debts．Is (so) poor that he has no means of repayment，his salary and monthly food rations are slightly4 reduced in order to repay these (debts)．It is not allowed to make him work off (these debts)．In case he has been dismissed，orders should be given to have him work these off, in accordance with the Statutes．

When the Overseer of all office is dismissed and on checking his office there are shortages，orders should be given that he is to share these with his subordinates according to their duties．

When an official is adjudicated for (misdemeanours in his) office for which he is charged with repayment，but before (his share has been established) he dies, as well when he has committed a crime and therefore is under arrest, his share is to be cancelled．When his share has already been allotted and he dies，as well as when those who normally work in a government storehouse have in this way been charged with repayments，(or) when herdsmen in charge of government cattle kill or lose them and have not yet repaid them，as well as when working (these obligations) off they have not yet completely done so，and they die -- in all these cases these (debts) are to be cancelled；they must not be charged to their wife or to family members living in their household．    (Statutes on Currency)

[A42] In government storehouses which receive cash，one thousand cash (form) one basket；it is sealed with the seals of the Assistant (Prefect) and the Director．Those of not fully one thousand (cash) are likewise sealed．Cash good and bad are put in together．When cash is to be disbursed, the seal impression is presented to the Assistant (Prefect) and the Director and thereupon (the basket) is opened and (the cash) are used．When commoners in their deals use cash，fine and bad (pieces) are to be used together; one should not venture to difierentiate between them．    (Statutes on Currency)

[A43] The "cloth" has a length of eight feet；its width is two feet five inches. If the cloth is bad，(or) if its width and length are not in accordance with the model，it is not put into circulation．(Statutes on Currency)

[A44] Eleven cash are equivalent to one "cloth"．When cash are disbursed or entered to serve as an equivalent of gold or cloth，this is done in accordance with the Statutes. (Statutes on Currency)

[A45] Traders who occupy stalls，as well as officials of government storehouses should not venture to circulate cash or“cloth”selectively．When in case of (selective circulation of cash or cloth) the chiefs of the groups of five of the stall keepers do not denounce this, and the officials are not diligent when making their rounds，all are guilty of a crime．(Statutes on Currency)

[A46] When there is buying as well as selling，to each (object) the price is to be attached．To small objects，each not worth one cash，it must not be attached．(Statutes on Currency)

[A47] In the seventh month the prefectural and general offices discard government tools that cannot be mended；those that have marks are scraped．The bronze and iron tools among these are taken in to make bronze．The general offices transfer these to the Main Treasury; the Treasury receives and buys them．By the end of the seventh month (these transactions) are concluded．Those metropolitan offices which are far away from the Main Treasury transfer (the discarded tools) to the prefecture；the prefecture receives and buys them. As regards dicarding, when there are objects which cannot wait for the right moment (to be sold)，it is requested to sell these earlier；at that moment the circumstances are reported to the Minister of Finance．In all cases of discarding，things that cannot be sold but which can be used as fuel or as coverings, they are to be so used．If they are useless，burn them．(Statutes on Currency)

[A48] As regards wheels of carriages of the courier service or of big carts，it is permissible to repair those which are irregular．Leather and textiles (are used) for repairing. Take out those which cannot be repaired and discard them.
(Statutes on Currency)

[A49] As regards the bestowal of clothes，summer clothing will be issued from the fourth till the end of the sixth month; winter clothing will be issued from the ninth till the end of the tenth month．No issues are to be made beyond these times．Account for the winter clothes in next year's (account)．For incarcerated (convicts) who surfer from the cold，clothes of coarse hemp are to be made．To make one head-cloth use three catties of hemp．To make jackets for issuing as clothes：for one large jacket eighteen catties of hemp are used；value 60 cash．For one medium jacket fourteen catties of hemp are used；value 46 cash．For a smalll jacket use eleven catties of hemp；value 36 cash．When clothing has been issued and there remain ten jackets or more．these are to be transferred to the Main Treasury，together with the presentation of the (annual) accounts．When metropolitan officials have a need for.... their office; for bond-servants，bond-women，grain pounders and ch'eng-tan this does not apply．(Offices) in Hsien-yang send these clothes to the Main Treasury；in other prefectures they are sent to the prefectures were they are engaged in work．The prefectures and the Main Treasury all allow that the Offices concerned send them．The clothes are to be issued according to the Statutes．(Statutes on Currency)

[A50] As regards the issue of clothing：bond-servants and storehouse bonds-men who have no wife，as well as ch'eng-tan，in winter per person 110 cash．in summer 55 cash；those of small stature in winter 77 cash，in summer 44 cash; grain-pounders in winter per person 55 cash，in summer 44 cash；those of small stature in winter 44 cash，in summer 33 cash．Bond-servants and bond-women who are old，as well as those who are small and unable to provide their own clothes are to be clothed like grain-pounders．Those，who have absconded or who are unpleasant to their master or their office are to be clothed like bond-servants and bond-women．(Statutes on Currency)

[A51] For transactions by work shops as well as government store houses, whenever cash are received，these must be entered in the money-box．Order the dealers to observe that it is entered．Those who do not obey the ordinances will be fined one suit of armour．(Statutes on Currency)

[A52] When making vessels of the same type，their size，length and width should also be identical．(Statutes on Currency)

[A53] When making accounts，items that are not of the same norm must not be listed in the same way．(Statutes on Currency)

[A54] Prefectures as well as (government) workshops let the office correct their balances and weights (and their cubic measures) tou, yung and sheng；one must not let a year pass (without doing so) once．When there are artisans，these must not undertake the correction；when (these weights and measures) are loaned for use，they are corrected．(Statutes on Currency)