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... not give up as taxes were usually much higher.


The reason for this is because merchants have no status. Take Jingzhou for example. Although the taxes were never declared, the merchants were actually taxed highly in order to pay the officials. These taxes also come from various checkpoints and presents.


Fatty Liang and Wu De have various stores around Jingzhou, all of which have granaries. These granaries were used to store food and also to avoid checkpoint taxes. For example, ...

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