For example, they refused to pay taxes to manorial lords and imperial officials or even misappropriated taxes on various pretexts, and when disputes arose between manorial lords and imperial officials, they contracted to provide them with fixed amounts of annual taxes and to manage manors.
具体的には、地頭は様々な理由をつけては荘園領主・国司への年貢を滞納・横領し、両者間に紛争が生じると、毎年一定額の年貢納入や荘園の管理を請け負う地頭請（じとううけ）を行うようになった。