Chapter 153: Volume Three: Defender of Shunxiang Fortress, Chapter 148: Tax Exemption

Volume Three: Defender of Shunxiang Fortress, Chapter 148: Tax Exemption

Wang Dou sat upright in his chair, looking at everyone present. He was inwardly satisfied.

On either side below him were the Prefectural City Land Reclamation Officer Zhang Gui and Drill Officer Tian Changguo; next came the newly appointed Prefectural City Squad Commander Han Chao, Han Zhong, Wen Fangliang, and the Garrison Judicial Officer Chi Dacheng. Further down were Shunxiang Fortress Defender Lin Daofu, Five Forts Defender Yang Zhichang, and Zhang Family Fortress Defender Shi Min.

More than half of those present were his trusted subordinates, and the affairs of the prefectural city could be said to be entirely within his grasp — this feeling was very good.

In the seats below, Five Forts Defender Yang Zhichang and Zhang Family Fortress Defender Shi Min looked somewhat uneasy. They had already heard about Wang Dou's actions in the prefectural city days before — executing several hundred mutinous troops in one stroke. Such ruthless methods chilled both men to the bone. Yang Zhichang in particular, having been at odds with Wang Dou in the past, felt his unease deepen even further.

After the pleasantries, Yang Zhichang and Shi Min sat down in silence. Tian Changguo seemed lost in thought. Zhang Gui, Han Chao, Han Zhong, and Wen Fangliang were all in high spirits — they were now Wang Dou's trusted subordinates, and with the prefectural city under their superior's sole control, they naturally benefited as well. Seeing a bright future ahead, how could they not be pleased? Only the Garrison Judicial Officer Chi Dacheng sat rigidly, his face wearing what seemed to be an eternally unchanging expression, showing no sign of smugness despite his promotion to the prefectural city post.

After leading the troops into the city, aside from Han Chao's First Company soldiers who still quartered in the former Garrison Commander Xu Zucheng's retainer barracks, the remaining two companies under Han Zhong and Wen Fangliang were stationed in the ordinary soldiers' barracks west of the city — one east, one west — completing full control over the prefectural city.

Slowly sweeping his gaze over everyone, Wang Dou said, "I have summoned you gentlemen today to discuss next year's land reclamation and drill affairs for the prefectural city. The new year is nearly upon us; we must properly discuss how the prefectural city should be organized and trained next year."

Zhang Gui rose first, his rugged face full of loyal devotion: "My lord, rest assured, your subordinate would stake his very life to properly organize the prefectural city's land reclamation affairs. I can guarantee that next year's grain levy quotas will certainly exceed this year's."

Seeing Zhang Gui speak thus, Lin Daofu, Yang Zhichang, Shi Min, and the other fortress defenders also hurriedly rose to declare their commitment.

Wang Dou smiled faintly: "Good, good. That you gentlemen are diligent in state affairs gives me great comfort."

He gestured for everyone to sit, then said thoughtfully, "The soldiers and civilians of the prefectural city suffer greatly. In pondering the causes of the failing land reclamation, I have decided to follow the example of Shunxiang Fortress and implement new land reclamation policies in all the fortresses."

His gaze was intense as he looked at everyone: "I am resolved to survey the wastelands of each fortress. After the survey is complete, I will recruit soldiers and civilians alike to open them up for cultivation. Every military or civilian household in the prefectural city may receive fifty mu of land. The government will help them construct irrigation wells and waterwheels, lend them plow oxen and farming tools, and — as in Shunxiang Fortress — exempt them from grain tax for one year."

Except for those originally from Shunxiang Fortress, everyone else was stunned. Wang Dou's plan was enormous. Opening wasteland aside, helping them build irrigation wells and waterwheels, lending plow oxen and farming tools — how much money and grain would all that require?

Zhang Gui said in a trembling voice, "My lord, are you saying each household gets fifty mu of land, plus one plow ox, and irrigation wells and waterwheels built for them as well?"

Wang Dou said, "Exactly. One irrigation well and waterwheel per household, one plow ox per household — that is the ideal. At the very least, one plow ox must be shared among every three households."

In the conditions of ancient China's north, one ox, five or six people, and fifty mu of land was the most common configuration for small-peasant economy. Only at this scale could a household of five or six sustain its livelihood. Beyond this population, families had to split and seek other livelihoods; below this amount of land, they had to rent fields to survive. Thus this was the most basic subsistence baseline.

Zhang Gui was dumbfounded. Not counting Shunxiang Fortress, the Bao'an Prefectural City, together with Zhang Family Fortress and the Five Forts area, had over two Battalion Commander. If each household was lent one plow ox, that meant two thousand plow oxen. Even at one ox per three households, seven or eight hundred oxen were needed. Yet the prefectural city's current grain stores amounted to just over two thousand dan, and there were fewer than four hundred plow oxen — the gap was far too great.

In the early and mid-Ming, an ox cost three taels of silver. By the seventh year of Chongzhen, the price had soared to over eight taels for a large ox. Though it had since fallen somewhat, it still cost six taels per head. Several hundred or even a thousand plow oxen, plus building irrigation wells and waterwheels, manufacturing all manner of farming tools... where would the prefectural city get the silver, money, and grain?

Zhang Gui stammered, "My lord, this... this sum is simply too vast. Your subordinate has no way to manage it!"

Wang Dou said, "Sir Zhang need not worry. I will naturally find a way to resolve it."

Zhang Gui remained stupefied. Even Tian Changguo and the others present were wide-eyed and incredulous. Only those originally from Shunxiang Fortress remained calm; they had long been full of confidence in Wang Dou. If Wang Dou said he had a way, then he had a way.

Yang Zhichang watched Wang Dou at the head, commanding and spirited, and felt deeply unsettled. Once upon a time, Wang Dou had been a mere Platoon Leader, having to treat him with deference and respect. Now it was his turn to treat Wang Dou with deference and respect. Truly, thirty years east of the river, thirty years west.

He also thought that Wang Dou was boasting, and he would wait to see how his bragging would burst.

He remained silent. Zhang Family Fortress Defender Shi Min, nearing forty, tall and weathered, was astonished but also recalled another matter. He hesitated and asked, "My lord, if military households are allotted new land, will the officers of each fortress also have land to allot?"

Wang Dou said, "Of course. If ordinary military households can each receive fifty mu of land, officers shall receive even more. I have decided: officers of Company Commander rank and below may receive one hundred mu per household; officers above Company Commander may receive one hundred fifty mu per household. Of course, whether ordinary soldiers or officers, after the one-year grain tax exemption, all shall pay grain tax by the mu when the time comes. No one is exempt."

Under Wang Dou's decision, after surveying the wastelands of each fortress, the military households would open them up themselves. After each household had opened fifty mu, it would be registered in the books, and in batches they would have irrigation wells and waterwheels built for them and be lent plow oxen and farming tools. The standard per household was four to seven people; no matter how many more people were in the household, they would receive the same amount of land. This way, if large families wanted more land, they would have to split their households — something Wang Dou believed would help suppress clan power.

Beyond Bao'an Prefectural City, the Five Forts and Zhang Family Fortress areas each had an estimated two to three thousand people, most of those military households owning no land. In the various parts of Bao'an Prefecture, the Five Forts area had an estimated one hundred thousand mu of reclaimable wasteland; from the prefectural city to Zhang Family Fortress, there were an estimated one hundred fifty thousand mu of reclaimable wasteland.

The finest farmland of Bao'an Prefectural City was entirely concentrated in these few zones. The remaining arable land was scattered among the other townships of what would later be Zhuolu County — those lands could wait. The land before them was already sufficient to meet the needs of all the prefectural city's military households, and in the future, refugees would also be recruited to open more land.

Beyond this, Zhang Family Fortress was also an important timber-producing area, and Hu Village to the northwest held large coal deposits — all important resources for the future.

Hearing Wang Dou's words, everyone present began calculating. Officers could also receive land — this was excellent. Although Tian Changguo, Shi Min, Yang Zhichang, and the others already possessed large tracts of good land, no one would complain about having too little land in their family. It was just that each household could only receive fifty mu; it seemed they would have to split their own families and clan members into more households to claim more land.

Wang Dou said to Company Commander Tian Changguo, "Old Tian, in these coming days you must restrain your soldiers and have them participate in land reclamation as well."

The various officers in the city had been exploiting the soldiers, allowing soldiers to desert, and the practice of buying idleness had become common. Although the two companies of mutinous troops had been executed, Wang Dou held no hope for the remaining troops under Company Commander Tian Changguo. These soldiers could gradually be incorporated into the farming troops. For the prefectural city's defense, the several companies of troops under his own command were already sufficient.

Tian Changguo had been running about diligently with Wang Dou during this period. Hearing this, he hurriedly said, "My lord, rest assured, your subordinate understands. With land to be allotted, those rascals will surely run faster than anyone."

Judging from Wang Dou's handling of the mutinous troops, Tian Changguo knew that beneath Wang Dou's approachable exterior lay ruthless methods and an extremely strong desire for control. Opposing him would bring no good end. He knew perfectly well the character of his own subordinates. Wang Dou had brought over a thousand of his own troops to the prefectural city; his own few hundred soldiers were certainly of no use now. The only outcome was their conversion into farming troops.

Farming troops it was, then. He trusted that Wang Dou, seeing his cooperative attitude, would not treat him poorly. Tian Changguo believed Wang Dou was a man who valued loyalty and sentiment, as could be seen from how he treated those around him. Now Tian Changguo's sole approach was to cling tightly to Wang Dou's coattails and integrate himself into his circle.

Seeing Tian Changguo's stance, Wang Dou nodded. This Tian Changguo knew which way the wind blew.

After finishing the decision on opening wasteland, Wang Dou dropped another bombshell that startled everyone present.

"What? My lord, you mean to exempt the prefectural city's military households from grain tax levies next year?"

Zhang Gui asked Wang Dou incredulously. Company Commander Tian Changguo and the others also looked at Wang Dou in shock. Earlier, when Wang Dou spoke of opening wasteland across the prefectural city, they had already found it unbelievable; they never expected Wang Dou would also exempt the prefectural city's military households from next year's grain tax levies.

Wang Dou nodded and sighed, "The people of the prefectural city grow more destitute by the day; their income is insufficient to support themselves, and the officials are likewise in dire straits. I am resolved to exempt the prefectural city's military households from next year's grain levy precisely to allow the soldiers and civilians to rest and recover."

Zhang Gui murmured, "But... if we do not collect the grain levy, how will we meet our prefectural city's grain quota next year?"

The imperial court mandated an annual tax grain quota of two thousand one hundred dan for Bao'an Prefectural City — ironclad and immovable, only increasing, never decreasing. If they did not levy grain from the military households, how would they pay it? Zhang Gui could not figure it out no matter how hard he racked his brains.

Wang Dou pondered for a long moment, then said, "Sir Zhang need not worry about this matter. I will naturally find a way to resolve it."

Zhang Gui could only say, "With those words from you, my lord, your subordinate is at ease."

He sat down, scratched his head, seemed about to say something, then closed his mouth and said nothing.

Company Commander Tian Changguo coughed. Wanting to integrate himself into Wang Dou's circle, he felt he ought to consider things for Wang Dou's sake. He reminded him, "My lord, this grain levy collection, aside from paying the imperial court, a portion is also used to support the soldiers, civilians, and minor clerks. Without grain levy revenue, not to mention the soldiers, even the various clerks in the city would have no money or grain to feed their families."