It is said that tozama clans tried to set the grade of their land as high as possible, and for example, the Choshu Domain of the Mori clan's uchi-daka was about 750 thousands koku compared to 360 thousands koku.
つまり、農地の等級をなるべく高いものに認定していたと言われ、毛利氏の長州藩は36万石に対して内高約75万石であった。