Abstract: The population were divided into three groups according to age, among which the ages related to the child (小) and the adult(大) groups are the same as in Han slips of Juyan. In Wu slips of Zoumalou, the end age of paying capitation was 59 years old and the starting age of the old (老) group was 60 years old. The family members of the aged took the advantage of exempting capitation to some extent as seen in Wu slips, which might follow the way of Han Dynasty. Key words: Wu slips excavated at Zoumalou; the old; age; capitation; exempting taxes or corvee.