The per capita tax was imposed on each man and woman from ages of fifteen to fifty. It was levied without considering the area of the fields that were cultivated. Generally this taxation system is said to have been a great burden in the historical writings. In actual fact the per capita had been performing well in the Sakishima Islands (the Miyako-jima and Yaeyama islands). Initially the tax rate was not very high. The reason why it had such a bad reputation was that people had other taxes called Tokoro-zukai-mai imposed in addition to this, leading to exploitation by public officials. The people suffered greatly from the dishonesty of local public officials.