ABSTRACT
Feudalism was characterised by a policy of "divide and rule." Despite the king's ownership of all land and subjects, a centralised authority was not yet established. In other words, the king did not manage all land and subjects himself. Instead, he awarded land and subjects to those nobles with the same surname or different surnames. Feudalism was characterised by submission among classes, which was necessary for people to serve their superiors and remain in their rightful positions. Feudal officials had to be appointed to govern the people. Therefore, both the king and his princes relied on their ministers and bureaucrats to deal with political matters. Commoners were the ruled class who contributed their labour to their superiors. It is hard to find historical documents on the fiscal system in feudal China. The main source of state income was food, including the rice and millet contributed by farmers.
