The head of shoen who was descendant of the Han race and had the right of tenant farming was put in the manors and he collected the tax from the manor and paid products (in later times, money) to the imperial court.
官荘には永小作権を有する漢人世襲の荘頭が置かれ、官荘内より租税を集めて生産物（後世にはその代銀）を宮廷に納めた。