소하
In 206 BC, Liu Bang conquered the Three Qins and left Xiao He in charge of Guanzhong and Bashu, while he led his army eastward to attack Xiang Yu's Western Chu kingdom. Xiao He governed those territories effectively and provided support to Liu Bang's army at the warfront in the form of supplies, provisions and reinforcements. While in Guanzhong, Xiao He restored peace and order by implementing a new system of governance and reconstructing destroyed buildings. Under the new system, taxes were readjusted to reduce the burden on the poor; land that used to belong to the Qin aristocracy was redistributed to peasants, in order to increase agricultural output; capable and respectable men were selected from among commoners to assist government officials in administration.