Mura uke seido

[2][3] Mura-uke-seido started under the Tokugawa Shogunate and was characterized by the fact that villagers paid taxes to their local lords based on crop yield, of which would be determined by a lesser person of the local court performing a land survey.

[4] The nature and specifics of this system varied on a village-by-village basis, typically falling into two categories.

While in some villages, taxes would be paid based on a self-reported crop yield, after a baseline was established by the land survey, in other villages, the amount of tribute due would be determined by the initial survey without adjusting based on crop yield, unchanging until further notice.

[4] Under the fixed-system, villagers were encouraged to cultivate and develop more farmland, as any excess produced would not factor into the calculation for the amount of tribute to be given to the lord.

[4] The increased productivity of villages, as well as the enhanced tax efficiency achieved by consolidating tax collection for the entire village through a single intermediary, obviating the need for verifying individual contributions, encouraged more lords to adopt this system.