ABSTRACT
The Mongols began their great expansion by attacking the Tangut Empire in 1209 AD. The objective was a sophisticated state based on commerce and agriculture situated west of the Huang Ho River. However, since it was both too populous and too complicated to control at this stage of the Mongol Empire, the Tanguts became vassals; and the Mongols returned to the northern steppe. While the Tanguts supplied men for campaigns and prized items, 1 there is no indication that Chingiz Khan (603–24 H/1206–27 AD) levied tribute systematically, either in time or number; and, most importantly for this study, tribute did not include monetary payments. Although the Tanguts had a coinage system that focused on their northern trading route near Mongolia, 2 Chingiz Khan found no use for heavy pieces of metal. Taxes were still at a rudimentary level, probably consisting of sporadic donations in-kind demanded on special occasions. At this point, both money and taxation needed development.
