Abstract: The research subject of this article is the participation of two categories of rulers with the titles of Hou and Bo in the ritual gift exchange and collection of tribute in the state of the Shang-Yin. The author compares the data of synchronous sources (inscriptions on oracle bones) regarding taxes on the part of the hou and bo, and evaluates their quantitative ratio. Particular attention is focused on the group of inscriptions concerning the "taking" of bo (取伯), which are usually interpreted by Chinese researchers as pertaining to the levying of tribute from conquered leaders of peripheral polities. Unlike the majority of researchers, the author uses only those inscriptions that specifically refer to a certain hou or bo (where the title is indicated), which thus avoids inaccuracies in the analysis of data, since the interpretation of many oracle inscriptions is ambiguous. The article's main conclusions are that the inscriptions pertaining to the "taking of bo" recount the capture of Bo, and not to the collection of tribute, and therefore we have no reason to assert that the degree of economic exploitation of the bo was higher. A sufficiently large number of inscriptions on offerings from the hou permit us to affirm only that there existed more intensive links (not only economic, but also political and ritual) between the hou and the king, but not that there was an economic exploitation as such since the exchange of resources was two-sided.