The article explores how a local official in Ming Dynasty China chose and justified a tax policy to gain legitimacy. Instead of just looking at values, the study suggests that legitimacy is a process where the authority picks policies that seem fair to the people. By studying tax collection in Ming China, the research shows how local officials used data from a nationwide survey to collect taxes, even if the numbers didn't match up exactly. This helps us understand how governments can gain support by making policies that people see as legitimate.