In the Ritsuryo system (a system of centralized government based on the ritsuryo code), a Kokushi (provincial governor) usually had nengu (land tax) delivered to the Japanese capital by requisitioning horses of local leaders, such as a Gunji (local magistrate) or wealthy families in exchange for dachin.
律令制においては、国司が郡司・富豪などの地方の有力者の馬を駄賃と引換に徴発して年貢を日本の首都に運ばせるのが主であった。