The text has no author mentioned in the extant eds., but is listed elsewhere as the work of Song Jin (see He ZZ [1901], 19/13b and 36/3b). It contains the following four rubrics (with a variable number of subdivisions, totalling 80): “Care in arresting” (慎捕), “Care in beatings” (慎打), “Care in imprisoning” (慎監), and “Care in fines” (慎罰), followed by a fifth one devoted to “Methods of tax collection” (催科法), introducing procedures and sample documents. The overall thrust is that moderation must be applied in every instance. The reign-title Chongzhen is used in the documents, meaning that the work in its present form must have been prepared for the Chongzhen eds. of Guanchang zhengyao. Takigawa (see below) claims that the two parts of the work are aimed at the private secretaries (muyou) in charge of judicial and fiscal affairs, respectively; yet muyou seem to be an institution posterior to this period. Takigawa also notes that the first four rubrics are reproduced in Shitu xuanjing (q.v.) under the title Mumin sishen 牧民四慎, whereas the section on tax collection is not found elsewhere; he also reports that in the Chongzhen ed. the text is preceded by a brief note (題詞) dated 1615 by Yang Fang 楊芳 (js. 1577), but asserts that he is not the author. (This note is not in the 1629 ed.)