"Shugo" contracts ("shugo-uke") emerged in the 1340s and gradually became widespread. By looking at how this contract operated, it is apparent to what extent the estate system ("shōen") was taken over by the warriors, and had become a skeleton of its previous life. "Shugo" lords gave the management of the estate to samurai in exchange for military service, but the noble stripped of all powers on the estate, was reduced to waiting for his portion of year end (nengu) income in Kyoto where he lived. The noble hired tax overseers (nengu daikan) to guarantee his own portion of the income, but had to pay an exorbitant amount to hire him. Noble income already reduced by the kokujin and the "shugo" lord, was further reduced once the tax overseer took his half. This reduction in noble income was the result of gradual non-payment on the part of both "shugo" and samurai; as a last measure, the nobles hired moneylenders (doso) and bureaucrats (bugyōnin) as a way to put pressure on the warriors. But even this remedy produced spotty results since the hired hands had to negotiate with the warriors.