It is important for local governors to be the first to abstain from extravagance, to clearly understand their own duty, to make an effort to collect and pay land tax, not to leave their duties completely to subordinates, and to take the lead in working hard on their duties.'
「代官等は率先して身を慎み、職務をよく理解し、年貢の収納に努め、下役に任せ切りにせず、自らが先に立って職務に精励することが肝要である。」