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Counting the size of farming area with Chinese area unit mu for grain was an ancient taxation system measurement, and mu was calculated with the standard of bu. However, in the mountainous areas of eastern and northern Fujian, with numerous mountains and fragmentized land, there existed a set of folk land measurement from the Ming and Qing dynasties to the Republic of China, namely counting seedlings as mu, either by "he", or by "ba", or by "dou" (the counting unit in agriculture) as a unit of measurement, and finally converted into mu for taxation. The agricultural counting unit had rigorous logic while seeming intricate. Based on the folk deeds in the Zhouning Museum in Fujian Province, this paper takes the unit ba as a clue to reconstruct this method of fields and lands measuring with a unified standard. [ABSTRACT FROM AUTHOR]