Mencius - Book 3, Part 1, Chapter 3B

'Yang Hû said, "He who seeks to be rich will not be benevolent. He who wishes to be benevolent will not be rich."

'The sovereign of the Hsiâ dynasty enacted the fifty mâu allotment, and the payment of a tax. The founder of the Yin enacted the seventy mâu allotment, and the system of mutual aid. The founder of the Châu enacted the hundred mâu allotment, and the share system. In reality, what was paid in all these was a tithe. The share system means mutual division. The aid system means mutual dependence.

'Lung said, "For regulating the lands, there is no better system than that of mutual aid, and none which is not better than that of taxing. By the tax system, the regular amount was fixed by taking the average of several years. In good years, when the grain lies about in abundance, much might be taken without its being oppressive, and the actual exaction would be small. But in bad years, the produce being not sufficient to repay the manuring of the fields, this system still requires the taking of the full amount. When the parent of the people causes the people to wear looks of distress, and, after the whole year's toil, yet not to be able to nourish their parents, so that they proceed to borrowing to increase their means, till the old people and children are found lying in the ditches and water-channels: where, in such a case, is his parental relation to the people?"
~ James Legge translation via nothingistic.org ~

Go here to read the introductory post to this serialized version of the Works of Mencius.