The Board of Administration ("mandokoro") was used as a clearing house for matters concerning the revenue of the Muromachi regime. It was the chief bureaucratic organ that connected the regime to various commercial groups in the city for purposes of taxation. In 1393, the regime legalized its right to tax the moneylenders directly. Commercial taxes assessed in Kyoto became the foundation for the new urban based Muromachi regime, and decisively changed the nature of the regime from one solely based on landed estates to a regime partly based on commerce.