https://en.m.wikipedia.org/wiki/Sarajevo_Tunnel
They are, it’s just difficult and somewhat unusual. A tunnel is much more time consuming to build than a road and cities go through a lot of supplies. A tunnel the width of a human being isn’t going to move truckloads of food and wider tunnels are even harder to build.
Also, if you’re moving lots of supplies into a tunnel, you’re going to have traffic around the entrance that besieging forces can find and if there’s a tunnel under your walls, they can use it the same way you would.
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