The typical pattern of Han was to have samurai, Hanshi, in the castle town as military men or government officials who collected land taxes in rice from peasants whose yields were registered in villages located in the whole ruling region in the vicinity of the castle town, and divided the taxes into the financial resources for the Han and Hanshu as well as the salaries for the Hanshi.
藩士である武士を城下町に集めて軍人・官吏とし、彼らの支配のもとで城下町周辺の一円支配領域にある村に石高を登録された百姓から年貢を現物徴収して、藩と藩主の財源や藩士の給与として分配する形態が藩の典型である。