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Updated: May 2, 2025
The second factor which contributed to the extension of manors was the bestowal of estates in perpetuity on persons of conspicuous ability, and afterwards on men who enjoyed Imperial favour. Land thus granted was called shiden and enjoyed immunity from taxation. Then there were tracts given in recognition of public merit. Finally we have the jiden, or temple lands.
The jiden, like the other three kinds of land enumerated above, were exempt from taxation.
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