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古(gǔ )代(dài )的(de )一(yī )种(zhǒng )地(dì )税(shuì )钱(qián )。

《周(zhōu )礼(lǐ )·地(dì )官(guān )·载(zǎi )师(shī )》：“凡(fán )宅(zhái )不(bú )毛(máo )者(zhě )有(yǒu )里(lǐ )布(bù )。”

郑(zhèng )玄(xuán )注(zhù )：“郑(zhèng )司(sī )农(nóng )云(yún )：宅(zhái )不(bú )毛(máo )者(zhě )，谓(wèi )不(bú )树(shù )桑(sāng )麻(má )也(yě )。里(lǐ )布(bù )者(zhě )，布(bù )参(cān )印(yìn )书(shū )，广(guǎng )二(èr )寸(cùn )，长(zhǎng )二(èr )尺(chǐ )，以(yǐ )为(wéi )币(bì )，贸(mào )易(yì )物(wù )……或(huò )曰(yuē )：布(bù )，泉(quán )也(yě )。”

《续(xù )资(zī )治(zhì )通(tōng )鉴(jiàn )·宋(sòng )神(shén )宗(zōng )元(yuán )丰(fēng )八(bā )年(nián )》：“初(chū )，熙(xī )宁(níng )六(liù )年(nián )立(lì )法(fǎ )，劝(quàn )民(mín )栽(zāi )桑(sāng )，有(yǒu )不(bú )趋(qū )令(lìng )，则(zé )倣(fǎng )屋(wū )粟(sù )、里(lǐ )布(bù )为(wéi )之(zhī )罚(fá )。”

清(qīng )江(jiāng )永(yǒng )《群(qún )经(jīng )补(bǔ )义(yì )·孟(mèng )子(zǐ )》“廛(chán )无(wú )夫(fū )里(lǐ )之(zhī )布(bù )”：“皆(jiē )民(mín )之(zhī )常(cháng )赋(fù )，战(zhàn )国(guó )时(shí )一(yī )切(qiē )取(qǔ )之(zhī )，非(fēi )佣(yòng )力(lì )之(zhī )閒(jiān )民(mín )已(yǐ )有(yǒu )力(lì )役(yì )之(zhī )征(zhēng )，而(ér )仍(réng )使(shǐ )之(zhī )别(bié )出(chū )夫(fū )布(bù )；宅(zhái )已(yǐ )种(zhǒng )桑(sāng )麻(má )，有(yǒu )嫔(pín )妇(fù )布(bù )缕(lǚ )之(zhī )征(zhēng )，而(ér )仍(réng )使(shǐ )之(zhī )别(bié )出(chū )里(lǐ )布(bù )，是(shì )额(é )外(wài )之(zhī )征(zhēng )，借(jiè )夫(fū )布(bù )、里(lǐ )布(bù )之(zhī )名(míng )横(héng )取(qǔ )者(zhě )，今(jīn )皆(jiē )除(chú )之(zhī )，则(zé )居(jū )廛(chán )者(zhě )皆(jiē )受(shòu )惠(huì )也(yě )。”参(cān )阅(yuè )《文(wén )献(xiàn )通(tōng )考(kǎo )·田(tián )赋(fù )一(yī )》。

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