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A history of China., [3d ed. rev. and enl.] by Wolfram Eberhard
page 263 of 592 (44%)
while the difficult situation throughout the empire, and especially
along the western and northern frontiers, facing the Tibetans and the
more and more powerful Kitan, made it necessary to keep considerable
numbers of soldiers permanently with the colours. This made the military
governors stronger and stronger; ultimately they no longer remitted any
taxes to the central government, but spent them mainly on their armies.
Thus from 750 onward the empire consisted of an impotent central
government and powerful military governors, who handed on their
positions to their sons as a further proof of their independence. When
in 781 the government proposed to interfere with the inheriting of the
posts, there was a great new rising, which in 783 again extended as far
as the capital; in 784 the T'ang government at last succeeded in
overcoming it. A compromise was arrived at between the government and
the governors, but it in no way improved the situation. Life became more
and more difficult for the central government. In 780, the "equal land"
system was finally officially given up and with it a tax system which
was based upon the idea that every citizen had the same amount of land
and, therefore, paid the same amount of taxes. The new system tried to
equalize the tax burden and the corvée obligation, but not the land.
This change may indicate a step towards greater freedom for private
enterprise. Yet it did not benefit the government, as most of the tax
income was retained by the governors and was used for their armies and
their own court.

In the capital, eunuchs ruled in the interests of various cliques.
Several emperors fell victim to them or to the drinking of "elixirs of
long life".

Abroad, the Chinese lost their dominion over Turkestan, for which
Uighurs and Tibetans competed. There is nothing to gain from any full
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