・ 音 ソ
漢越音: tô
Grain 禾 gives the meaning and 且 gives the sound: rice paid as tax. Sino-Vietnamese tô as in địa tô (land rent).
Stroke data: KanjiVG (CC BY-SA 3.0) — kanjivg.tagaini.net
昔の農民は重い租税に苦しんだ。 (むかしののうみんはおもいそぜいにくるしんだ)
Farmers long ago suffered under heavy taxes.