Chapter 172: Summer Tax, East Circuit Assistant Regional Commander

The summer harvest in the tenth year of Chongzhen, in the sixth month, at Baoan Department, was unlike any other. This year the drought was severe; whether military households or civilian households, the yield from the fields was far less than in previous years. In past years, by this time, every part of Baoan Department would be filled with sighs and lament — the government pressed taxes harshly, and the common people would once again begin to flee.

But this year, the departmental city’s field grain was exempted. Even though the harvest was small, all the field proceeds belonged entirely to themselves. The wheat grain they gathered could basically fill their stomachs, and the newly reclaimed fields of each person were tax-free for three years. Presumably, starting next year, the soldiers and civilians of the departmental city would be able to eat their fill.

These days, inside and outside the departmental city, everywhere were voices praising the benevolence of Department Magistrate Li and Garrison Commander Wang.

Amid all the rejoicing, only Department Magistrate Li Zhen was restless. It was a good thing that the common people, for once, were praising the government, but since he had exempted the departmental city’s commoners from tax grain levies, what was to be done about the collection of the summer tax and autumn grain? He worried day after day. Wang Dou had assured him many times, and finally the moment of truth had arrived.

That day, Li Zhen personally came to call on Wang Dou.

At that moment, Wang Dou was in the Garrison Commander’s residence, instructing the Pacification Officer Chi Dacheng on matters of inspecting various places, ordering him that if anyone dared defy the government decree and privately levy garrison grain, they were to be severely punished without leniency. Upon hearing Xie Yike’s report, Wang Dou smiled faintly. In the past, the Department Magistrate had always invited him to the department office to discuss matters; this time, unable to hold back, he had come to call in person.

He said, “I will go out personally to welcome him.”

He went out and ushered in Department Magistrate Li Zhen. Following behind him were Clerk Chen Yuwen, Granary Commissioner Deng Fu, and Vice Commissioner Deng Zisheng. That Chen Yuwen — Wang Dou had dealings with him a few years ago. In the fourth month, because of the matter of his concubine Lady Yang, Chen Yuwen had personally come to apologize to Wang Dou, and the matter of his concubine’s insolent remarks was thus put to rest.

As for the Yongxing Granary Commissioner Deng Fu and Vice Commissioner Deng Zisheng, the two were minor clerks of the Ministry of Revenue in the departmental city. Though their rank was low, their posts were enormously lucrative.

In the various garrisons of the Nine Frontiers of the Great Ming, those responsible for supervising the receipt and disbursement of a garrison’s provisions and pay were the Ministry of Revenue directors. Then, the provisions and pay for each circuit of the military garrisons were the responsibility of the prefectural vice prefects and assistant prefects. Those stationed in departments and counties were the local granary commissioners and corresponding minor clerks of the Ministry of Revenue. When grain, rice, goods, and supplies from each ward and precinct entered the granary, they had to be inspected and accepted by the granary commissioner. If he nitpicked and deliberately made things difficult, your money and grain could not be handed over. To ensure smooth inspection, preparing a generous gift was unavoidable.

But how would minor clerks of the Ministry of Revenue in such a department or county dare put on airs in front of Li Zhen and Wang Dou? The two men followed behind Li Zhen, utterly deferential.

After exchanging a few pleasantries with Wang Dou, Li Zhen impatiently asked about the summer grain matter. He also signaled to Yongxing Granary Commissioner Deng Fu.

Deng Fu understood. He took out an abacus — clack, clack, clack, clack — and said expertly: “Our Baoan Department’s civilian households’ summer grain shipped to the Huailai Ministry of Revenue office totals four hundred eighty shi, two dou, nine sheng, eight ge, and six shao. In the nineteenth year of Wanli, the Single Whip Law was implemented, levying eight qian of silver per shi, for a total levy of three hundred eighty-four taels, five qian, six fen, five li, and two hao of silver. Shipping surcharge silver of seven taels, five qian, and seven fen. The above totals a levy of over three hundred ninety-one taels of silver.”

“This is the summer grain.”

“Our Baoan Department’s autumn grain shipped totals one thousand five hundred sixty-three shi, twenty-six sheng, one ge, and three shao. Levied at eight qian of silver per shi, the total levy is over one thousand two hundred forty-eight taels of silver. Shipping surcharge silver of fourteen taels, three qian, and five fen. Fifteen jin and one qian of mulberry silk, levied as twelve bolts of silk, assessed at sixteen taels, five qian, six fen, and three li of silver. In the ninth year of Chongzhen, our Baoan Department levied an additional two hundred seventy-four taels, six qian, four fen, and five li of silver. The above totals a levy of over one thousand five hundred fifty-two taels of silver.”

“Furthermore, for the summer tax and autumn grain, this department retains in storage granaries twenty-nine shi and four dou of rice, levied at seven qian of silver per shi, totaling twenty taels, five qian, and eight fen of silver, reserved for the salary grain expenses of this department’s officials and clerks. For the summer tax and autumn grain, this department retains in the Confucian school granary two hundred shi of rice, levied at eight qian of silver per shi, totaling one hundred sixty taels of silver, reserved for the salary grain expenses of this department’s Confucian school teachers and students.”

After the clacking of the abacus ceased, Department Magistrate Li Zhen looked at Wang Dou with eager, expectant eyes.

Wang Dou glanced at Clerk Feng Dachang beside him. Feng Dachang had been listening intently to Deng Fu’s calculations. He closed his eyes for a moment, then nodded to Wang Dou.

Wang Dou said, “Good. Last year, I promised you, Magistrate, that if you were willing to reduce or exempt the tax grain of the departmental city’s commoners, then this year’s summer tax and autumn grain for the departmental city’s civilian households, as well as the retained expenditures, would all come from me. I, Wang Dou, am a man of my word. The departmental city civilian households’ summer tax payment of three hundred ninety-one taels, plus the one hundred eighty taels for salary grain expenses — I will hand them over to you immediately. Last year, I promised you, Magistrate Li, five hundred taels of silver as retained surplus. For this one hundred eighty taels of salary grain expenditure, I will give you two hundred fifty taels.”

“The autumn grain and the salary grain expenditure for the latter half of the year, I will deliver to you, Magistrate, before the first month.”

In the Great Ming, for the payment of summer tax and autumn grain, summer grain shipment ended in the seventh month, and autumn grain shipment ended in the first month. Wang Dou had long since transported the tax silver for the departmental city’s military and civilian households from Shunxiang Fort to the silver vault in the Garrison Commander’s residence. However, although he had the ability to give Li Zhen the summer tax and autumn grain together, he did not wish to give it to him so early.

Wang Dou instructed Clerk Feng Dachang: “Mr. Feng, accompany Mr. Zhong of the Revenue Office. Take Commissioner Deng and his men to the garrison granary and release to them the summer tax silver and other funds needed by the departmental city’s civilian households.”

Feng Dachang agreed with a smile. The Granary Commissioner Deng Fu and Vice Commissioner Deng Zisheng followed him, bewildered and uneasy.

Department Magistrate Li Zhen sat in the hall, tea served, chatting idly with Wang Dou, looking restless and fidgety.

After an unknown length of time, when Deng Fu and the others returned, he whispered a few words in Li Zhen’s ear. Li Zhen was both astonished and delighted: “The silver has really been brought?”

Deng Fu affirmed: “Yes, my lord. Those silver taels — I have already deposited them all into the treasury and registered them in the ledger. They total six hundred forty-one taels of white silver.”

He forcefully suppressed the excitement in his heart. Besides the summer grain, Wang Dou had given two hundred fifty taels of silver for the salary grain expenditure — seventy taels more than the usual cost. This seventy taels of silver could allow the departmental city’s officials and clerks to enjoy themselves nicely.

Li Zhen’s eyes widened. He looked across at Wang Dou in disbelief. He had to realize: not only this year’s summer tax and autumn grain for the departmental city’s civilian households, but also the tax silver for the military households, all came from Wang Dou. This required an expenditure of nearly four thousand taels of silver. Wang Dou had also bought one thousand head of cattle, spending at least five thousand taels of silver. And the construction of irrigation wells and waterwheels throughout the departmental city also required no small amount of money and grain. That Wang Dou — where did he get so much silver?

Last year, Li Zhen had been coaxed by Wang Dou into agreeing to reduce and exempt the tax grain. At the time, his head had been hot; afterward, he had already regretted it. But having boarded the pirate ship, there was no way out. He had been anxious and worried all along, fearing that Wang Dou was deceiving him. He never imagined Wang Dou would actually deliver.

Li Zhen racked his brains but could not figure out where Wang Dou’s silver came from. He had only vaguely heard that Wang Dou had transported a batch of silver from Shunxiang Fort. In his memory, Shunxiang Fort was just a remote Battalion Commander post. Why did it have such a large source of wealth? Could there be some treasure there?

The tax silver could truly be paid. Even as he was excited, he felt a sour taste in his heart. In the past, when he was in the departmental city, the military officers of the city’s military households all had to beg him and curry favor with him, because their grain and rice depended on relief from the departmental city’s civilian households. He never imagined that now the roles of provider and dependent had reversed. Would he have to live by Wang Dou’s whims from now on?

Thinking of this, Li Zhen sighed deeply.

……

In the middle of the sixth month of the tenth year of Chongzhen, Li Zhen shipped the summer tax silver of Baoan Department’s civilian households to the Ministry of Revenue granary at Huailai Guard.

When receiving and disbursing the money and grain, and registering the official seals and documents, Feng Shilei, the Assistant Prefect of Baoding Prefecture who managed the provisions and pay affairs of the East Circuit of the Huailong Circuit of Xuanfu Garrison, was greatly astonished. Among the various departments, counties, guards, and battalions of the East Circuit under his responsibility, Baoan Department’s summer tax was delivered the earliest and in the fullest amount. Their summer tax quota of three hundred eighty-four taels of silver was not a single wen short.

This was an exceedingly rare occurrence. At present, among the various departments, counties, guards, and battalions of the East Circuit, which place was not short on taxes and in arrears? If this had been before the Chongzhen years, there would still have been the suspicion that various places were deliberately delaying tax grain. But by the Chongzhen years, any official who dared deliberately delay tax grain was simply courting death. It was not that they did not want to pay in full, but that they had no way to do so.

Seeing such a straightforward tax grain payment for the first time, Li Zhen left a deep impression on Feng Shilei. He drew a long breath: “This Department Magistrate of Baoan — he is a talent indeed.”

The summer tax for Baoan Department’s military households, assessed under Wang Dou’s name, was converted to four hundred ninety-two taels of silver. In the middle of the sixth month, Wang Dou also shipped this sum of silver to the treasury of the guard city. When Wang Dou escorted this silver there, everyone in the guard city was very surprised.

The two Vice Guard Commanders of the guard city, the Field Administration Officer Wen Shiyan and the Training Officer Wang Captain, were even more astonished. They had heard that Wang Dou was exempting taxes in Baoan Department city. At the time, the matter had caused a huge uproar, vigorous and tumultuous. The two had merely been waiting to laugh at Wang Dou’s expense, to see where his summer tax and autumn grain would come from when the time came.

They never imagined that Wang Dou, under tax-exempt conditions, would actually escort the departmental city’s tax silver in full. Four hundred ninety-two taels — not a single wen short. Both men could not believe it. They could only stare blankly and think: “How is this possible? Where did Wang Dou get the silver?”

The Acting Guard Commander of the guard city, Xu Zucheng, was extremely pleased. When Wang Dou first exempted taxes and grain in the departmental city, Xu Zucheng had been extremely worried. He had summoned Wang Dou several times to discuss matters. Only under Wang Dou’s solemn pledges did he barely feel at ease, but anxiety always lingered in his heart. Sure enough, just as Wang Dou had said, he had escorted the tax silver here. How Wang Dou had raised this money and grain was not important; the key was that he had paid it in full.

Since being transferred into the guard city, Xu Zucheng had assisted Guard Commander Li Yi in overseeing the various affairs of the guard city. However, constrained from all sides, he deeply felt his strength was insufficient and his will thwarted, and he was extremely vexed. Wang Dou’s performance had given him enormous face. With Wang Dou’s strong support in the departmental city, he could act more effectively and smoothly in the guard city.

In the study of Guard Commander Li Yi, Li Yi and his son were also discussing this matter.

Li Yi’s illness had grown more severe. Though the weather was sweltering, he still lay on a brocade couch, wrapped in several layers of cotton quilts. Watching his father’s condition, Li Shouqin was extremely worried. Li Yi waved his hand dismissively and simply said, “My son, what do you make of Wang Dou?”

Li Shouqin said, “Your child also finds it strange. That Wang Dou exempts taxes and grain in the departmental city, and vigorously reclaims wasteland — where does he get the money and grain?”

Li Yi sighed softly: “This man Wang Dou — even I, your father, cannot fully fathom him. Presumably, he has his own methods. What he is doing in the departmental city is no simple matter — distributing land and exempting grain. Given time, he will completely win the hearts of the departmental city’s soldiers and civilians. So young, yet possessing such cunning and tactics — the younger generation is to be feared.”

Li Shouqin said in a low voice, “Your child has heard news that Wang Dou once dispatched his subordinate troops to suppress bandits everywhere, confiscating large amounts of money and grain. This unauthorized dispatching of troops beyond the border…”

Li Yi gave a cold laugh: “So what? In these times and this world of the Great Ming… As long as he pays his tax grain in full every year, has money to honor his superiors, and is brave and capable in battle, he will be a treasure in the eyes of his superiors. Have you not heard that the Military Intendant and the Grand Coordinator both appreciate him greatly? My son, this Wang Dou has courage and cunning. You must learn much from him.”

Li Shouqin respectfully accepted the order. The study fell into a long silence. After a long while, Li Yi let out a long sigh: “It is a pity your father’s days are numbered. Otherwise, that Wang Dou could be used by me…”

……

In the latter part of the sixth month of the tenth year of Chongzhen, after the summer grain had been harvested throughout the departmental city, the construction of irrigation wells and waterwheels across Baoan Department proceeded even more furiously. Everyone was already at ease about the plow oxen, but before the autumn sowing, they had to hurry and finish making these irrigation wells and waterwheels.

The irrigation wells and waterwheels to be built were no small number. The military households of the entire department numbered over five thousand, with over two hundred thousand mu of newly reclaimed fields. Most of these fields needed wells dug. And for the departmental city’s civilian households, Wang Dou had also promised Department Magistrate Li Zhen that he would assist them in digging wells.

One day, as Wang Dou was busy at the edge of the fields with Field Administration Officer Zhang Gui, Clerk Feng Dachang hurried over to report to him: “My lord, news has just arrived from the guard city. The newly appointed East Circuit Assistant Regional Commander, Mao Bin, is coming to our Baoan Department city to inspect.”

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