(Translated by A.F.P. Hulsewe)

Translator’s Note: The text belonging to the second group of strips, called by the editors chiao lv (校律)，consist of 29 articles，B1—29，in the division adopted in Wenwu 1976／7 and followed here．The sixty strips have a length of nearly 27 cm or 1 ft．2 in．Ch'in-Han measure；they were held together by three sets of strings：at the top，in the middle，and at the bottom．Each article is started on a new strip with the result that several strips are left partly blank．Strips fully covered with writing contain between twenty eight and thirty characters，clearly written and widely spaced．Although the writing seems to be slightly more archaic than that on the strips of the other groups，the editors of SS suggest (P.112) that groups A and B might have been written by the same hand．According to SS，P.112 (cf SS, P.127 and CM, P.74) this group was found together with group A and “Governor T'eng's letter” and the collection of essays，called“How to be a good official” underneath the belly of the corpse．

[B1] (These) are the Statutes on Checking by the general offices as well as the prefectures．When there is a surplus or a shortage，the goods are to be evaluated，and (the persons responsible) are to be held guilty for the highest value among them；they are not to be totalized．    [1 reverse] (Statutes on Checking) 

[B2] The Overseer of the office concerned and the officials assigned to work there all together repay goods that are short，whereas a surplus is“entered”．

[B3] If the weight-picul is not correct (to the extent of) sixteen ounces or more, the Overseer of the office concerned is fined one suit of armour； (if the difference) is not fully sixteen ounces down to eight ounces he is fined one shield. If the t'ung is not correct (to the extent of two) sheng, he is fined one suit of armour; (if the difference) is not fully two sheng down to one sheng he is fined one shield．

[B4] If the tou is not correct (to the extent of) half a sheng or more，he is fined one suit of armour；(if the difference is) not fully one sheng down to one third of a sheng，he is fined one shield．If the half-picul is not correct to the extent of) eight ounces or more，if the chun is not correct (to the extent of) four ounces or more，if the catty is not correct (to the extent of)three shu or more，if the half-tou is not correct (to the extent of) one third of a sheng or more，if the ts'an is not correct (to the extent of) one sixth of a sheng or more，if the sheng is not correct (to the extent of) one twentieth of a sheng or more，if the weights of a balance for weighing gold are not correct (to the extent of) half a shu or more -- in all these cases he is fined one shield．

[B5] When counting (objects) (there is found) a surplus or a shortage and the value is from 110 cash up to 220 cash，the Overseer of the office concerned is reprimanded．If it exceeds 220 cash up to 1100 cash，the Overseer is fined one shield．If it exceeds 1100 cash up to 2200 cash，the Overseer of the office concerned is fined one suit of armour．If it exceeds 2200 cash the Overseer of the office concerned is fined two suits of armour．

[B6a]When in weighing(there is found)a shortage，alwaysz note the figures of the weighing．

[B6b] When in weighing (there is found) a shortage of one fifth or more of the available figures，the value is to be estimated；reprimands and fines are like those for (shortages in) counting．If (the shortage) is one tenth up to not fully one fifth，and the value exceeds 220 cash up to l100 cash，the Overseer of the office concerned is reprimanded：if it exceeds 1100 cash up to 2200 cash the Overseer of the office concerned is fined one shield；if it exceeds 2200 cash, the Overseer of the office concerned is fined one suit of armour．If (the shortage) is one hundredth up to not fully one tenth and the value exceeds 1100 cash up to 2200 cash，the Overseer of the office concerned is reprimanded：if it exceeds 2200 cash，the Overseer of the office concerned is fined one shield．

[B7] (Although serving in) the same office, each (official) has a (particular) assignment，(and so) each one is adjudicated for (misdemeanours in) his assignment．When the Overseer of an office is dismissed，the Prefect orders another person to check his office：the Overseer of the office is adjudicated for (the results of) the check and fined (but) the Great Overseer and his Assistant are exempt of punishment．When the Prefect is dismissed and the new Overseer personally makes a check, the former Overseer and his Assistant are not allowed to go free of punishment．

Translator’s Note: The articles B8-16 are identical with the articles A19 and A82—89 above，except for minor differences, indicated in the notes to these articles．For completeness’sake I provide the references．

[B17] When parts of a suit of armour or scales are in excess of their register as well as when they are short，the excess parts and scales are entered, whereas parts and scales that are short are charged．  

[B18] When government storehouses store hides and leather，these should be repeatedly dried and aired；if there are any that have been bored by insects，the Overseer of the office is fined one suit of armour．

[B19] In case the sequence of marks on tools does not correspond to the register -- for big ones the Overseer of the office is fined one shield：for small ones he is excused．

[B20] For horses and cattle that have been wrongly marked, as well as for objects that cannot be replaced, the Overseer of the office is fined one shield.

[B21] When quarterstaffs，halberds and crossbows (marked) in black or red have become exchanged，this is not to be considered as a surplus or a shortage but it is to be condemned according to the Statute concerning marks not corresponding (to the register)．

[B22] When artisans are issued lacquer from another prefecture，they test it on arrival at the office．When absorbing water，the water is decreased by more than 200 tou，the artisans as well as the official in charge (of them) are each fined two suits of armour；if it is not fully 200 tou down to 100 tou，they are each fined one suit of armour：if it is not fully 100 tou down to 10 tou，they are each fined one shield. If it is not fully 10 tou as well as when they have been issued lacquer in (their own) prefecture and there is a shortage，they have to restore it to the original amount．

[B23] When superiors mobilize (people) for transport，commoners who might go to the prefecture (to ask for their) hire，as well as those who transfer the transport to others will be sentenced according to the Statutes．

[B24] When in accounting due to lack of attention to the Statutes there is a surplus or a shortage，this is to be fined according to the Statutes concerning checking (and finding) a surplus or a shortage，but (those responsible) must not be made to repay．

[B25] When the Overseer of an office is fined two suits of armour, the Prefect and his Assistant are fined one suit of armour．When the Overseer of an office is fined one suit of armour，the Prefect and his Assistant are fined one shield．The officials in charge are adjudicated and fined or reprimanded like the Overseer of the office．The other officials assigned to work there and the prefectural of Arsenals, of Fields and of Guard posts who are adjudicated (for misdemeanours occurring) in the detached offices (under their control) which are subordinate to a commune，(will be dealt with) in the same manner as the Prefect and his Assistant．

[B26] In case the Commandant's Accountant as well as officials in the Commandant's office are accused，the Prefect and the Assistant Prefect concerned are adjudicated for their (misdemeanours)，as in the case of other offices．

[B27] When the prefectural clerk of the Controller of Horses compiles the accounts of a stud-farm，and there is an accusation because of the account, the prefectural clerk of the Controller of Horses is adjudicated for this，like prefectural clerks being adjudicated for accusations concerning accounts of (their) office．

[B28] When in checking the accounts there are mistakes，for 220 and less the Overseer of the office is reprimanded；if (the mistake) exceeds 220 cash, up to 2200 cash，he is fined one shield；if it exceeds 2200 cash，he is fined one suit of armour．For one household，horse or ox he is fined one shield；for two or more he is fined one suit of armour．

[B29] When in accounting stores are omitted，or when issuing stores one issues more than the norm (established by) the Statutes，as well as when one issues what should not be issued，the value is estimated．If it is not fully twenty two cash，it is excused；from twenty two cash up to 660 cash，the 0verseer of the office is fined one shield．If it exceeds 660 cash，the Overseer of the office is fined one suit of armour and he is furthermore charged with (the value of) what he had issued．One household，horse or ox，or more is a serious mistake；if he traces (the mistake) himself, the punishment is decreased by one degree．