In the Heian period, the two key sources of income of Japan were the private lands and the public lands. In the earlier period of the Heian era, the central government of Japan discarded the idea of land redeployment and episodic census. And as an alternative, especially for the purposes of lessening the burden of tax on the people of Japan, the lands were then divided into small parts, which were named by them as myō. And for the purpose of ensuring that tax is collected on regular intervals from each myō, a local person was then assigned with the responsibility to do so. Initially, this move seemed to be a sign of sympathy and a sign of relief for the working class of Heian. “If it is someone who is close to one and who expects sympathetic inquiries, he will not be especially pleased, since he is merely receiving his due; but a friendly remark passed on to less intimate people is certain to give pleasure.”However, this went on to be in against the favor of the peasants who used to work on the lands, because the governors then started to impose tax on their incomes at such rates which were much higher than the rates which were there in the legal system, originally. This had further demoralized the working class and there were no incentives or strategies to motivate them or give them sympathy. This does prove how ruthless and self-centered the elite of the Heian period were.