However, conflict occurred between miki no kami, who enforced tax collection by pressing "kebiishi" (a police and judicial chief) into service, and influential temples, including Enryaku-ji Temple, which had "za" (a trade guild) of Sakaya under their control.
検非違使をも動員して徴税を強行する造酒正と酒屋の座を支配下に置く延暦寺などの有力寺院との対立が生じることになった。