In the 1970s, the farming cattle in the rural areas were collectively owned. A certain production team had a bull, and it was the period of gelding. It just so happened that the team had a gelding hand, and the captain asked him to gel the cow. Without saying a word, the gelding took the tools to gel the ox. The two cow pills that came out were bloody lumps. As usual, this cow pill should be cut off, but the captain’s eyes are hot. Because life was difficult at that time, meat was rarely eaten, especially in rural areas, and some meat was not eaten once a year. This beef ball was also meat. The captain’s eyes were hot, so he spoke and said that Niu Wan wanted to be his own. Unwilling to cut his hands, the two quarreled. What should I do if the two do not give way to each other? The members on the scene did not speak with big eyes and small eyes, because the captain had the right and was justified. The breeder wanted to be a peacemaker, and said: You should be one for each of you, because there are two cow balls, but the captain and the gunner disagree. At this time, the accountant stepped forward and said, “Let’s do this. According to the policy, the “people seven labor three” (people seven labor three, which was the distribution method at the time), the members present when they heard it, all agreed that this method is good.
 For this method, the captain and the gunner were not satisfied, but there is nothing to do if they are dissatisfied, because this is done in accordance with the policy, and they have to nod their heads for approval. The two agreed, and the accountant took the scales and the abacus, etc., first weighed two cow pills with a scale, a total of 1 catty and nine half, and then calculated according to the family size and work points of the two. The captain’s household work points are less, but the population is large, earning 1 catty and 1 tael, while the gelding hand’s household work points are more, but the population is small, earning nine and half. In this way, a pair of Niu Pills separated the accountant between the two in accordance with the policy of “seven labor and three labor”.
   So, the playful staff made up a jingle: You want me to take possession of it, and I don’t want to do it at all. I still have a good idea in accounting.