Chapter 1828: Unifying the Land Tax

Emperor Liu swept his gaze across the assembled officials and said with amusement: "You've laid out the problems with the tax system clearly and thoroughly, item by item. Since you see it all as plainly as fire, why have you never offered your counsel before? Must I take the initiative to ask? Could it be that you intend to deceive me?"

"We would not dare!" Emperor Liu's words were more than these ministers could bear. Whatever their true feelings, they all hurriedly put on expressions of fear.

Seeing this, Emperor Liu's mouth curled slightly with a heavy note of mockery: "Not dare? You've already done it, so what's this talk of not daring now! You people are simply accustomed to fooling me!"

"We would not dare!" This time, including Liu Yang, everyone rose and knelt down in orderly fashion.

Looking at the scene of them kneeling in a row, Emperor Liu set aside his cold sarcasm, waved his hand lightly, and said flatly: "Rise, all of you. No need for such posturing!"

"We would not dare!"

The crowd seemed to have become a repeater, their voices even more uniform. Seeing this, Emperor Liu could not help but slap the table and say: "Rise!"

The imperial might shook them, and only then did they dare not continue to "provoke" Emperor Liu. They rose slowly, and not daring to sit, stood respectfully at attention. After a moment of deliberation, Emperor Liu swept his gaze over them and said: "You are all perceptive men. By this point in the discussion, I imagine you have more or less grasped my intent!"

This time, not waiting for them to offer hollow pleasantries, Emperor Liu said directly: "I want to reform the tax system. I have long harbored this intention, but previously I felt the time was not yet ripe, and I considered all aspects, seeking stability. But now, I believe the time has come. The flaws of the Two-Tax system grow more apparent by the day, and the court cannot turn a blind eye. You chancellors, since you know these flaws well, speak again—how shall we eliminate the defects and institute reform!"

Emperor Liu stated his intentions outright, and the ministers were not particularly surprised. Each wore a blank expression, yet a sense of unease permeated the air of the imperial garden.

"Why does no one speak? Must I call on each of you by name?" Seeing them respond with silence, Emperor Liu said in a low, drawn-out tone.

Hearing this, Li Fang hesitated for a moment, then reported: "Your Majesty, I believe that regarding the flaws in the tax system, we still need a more comprehensive and in-depth investigation, followed by careful deliberation to devise a complete solution, and then proceed step by step to implement it gradually......"

"Investigate, discuss, and then keep dragging it out until it fizzles out and comes to nothing?" Emperor Liu shot back immediately.

"Your Majesty, what I mean is that this matter is of great importance. We truly must not act in haste; we should proceed with caution!" Li Fang defended himself carefully.

Emperor Liu no longer looked at Li Fang, but turned to Wang You: "Minister Wang, what is your view?"

Wang You's old face was far from relaxed. After a moment of deliberation, he said: "Your Majesty, Chancellor Li is mature and devoted to the state; his words are reasonable. Reforming the tax system is like shaking Mount Tai—it carries enormous weight and cannot be neglected. Indeed, it requires detailed and thorough investigation and preparation."

Hearing Wang You speak the same way, Emperor Liu looked at the others: "Do you all hold this same opinion?"

At the question, although Emperor Liu's gaze was somewhat piercing, both Zhao Kuangyi and Lü Duan steeled themselves and said respectfully: "We beg Your Majesty to proceed with caution!"

"So unanimous, are we......" Seeing this, a shadow of gloom appeared on Emperor Liu's brow as he muttered softly.

He coldly scrutinized his chancellors—each one personally promoted and appointed by him—yet at this very moment, though they all appeared deferential in attitude and careful in speech, Emperor Liu felt a sense of being opposed.

"Why does the Crown Prince not speak?" Withdrawing his gaze, Emperor Liu turned to Liu Yang.

Liu Yang naturally wore a grave expression. After a moment's thought, he replied: "I believe we might pursue both approaches simultaneously—on one hand, investigate and discuss to prepare for tax reform; on the other, address and rectify the problems that have already come to light.

In my view, many of the flaws the chancellors just mentioned stem from human factors. Lower-ranking officials and county clerks disregard the people's circumstances and go through the motions. If we start from this angle, strictly enforce tax regulations, and deal with those lazy officials, we should be able to turn the tide and resolve part of the conflict!"

Hearing Liu Yang's opinion, Emperor Liu smiled and said meaningfully: "The Crown Prince's meaning is that we should punish people? Previously, when I wanted to execute some corrupt officials who harmed the state and tyrannical gentry who oppressed the people, you all opposed me in a group, saying it would cause instability among officials and commoners and stir unrest. How is it that now you voluntarily propose starting with personnel matters?"

Seeing Emperor Liu dredge up old accounts again, Liu Yang maintained his gravity but could not help feeling somewhat embarrassed. Glancing at him, Emperor Liu said somewhat coldly: "You've smoothed things over nicely! What you propose is not without merit as a workable approach, but do you think this is what I want?"

At these words, Liu Yang could not help but fall silent, then bowed and said: "I beg Your Majesty to instruct me!"

"What you speak of is improvement, not reform! I can even see the outcome!" Emperor Liu's tone unconsciously turned stern: "It would only be a temporary remedy! What is certain is that before long—three to five years from now—things will likely repeat themselves in a cycle. Those lazy officials you speak of will come back in force, and if corrupt and venal officials add to the mischief, the situation will grow even worse. The problems will remain, and the state of affairs will not change in the slightest!"

The word "reform" drilled straight into everyone's ears, and their expressions grew increasingly grave. Their very maneuvering against Emperor Liu was precisely because they feared he would harbor thoughts of major change.

But since the matter had been brought to this point, everyone understood that Emperor Liu's resolve was already fixed and the course was inevitable. Mere persuasion could not stop it.

It was still Liu Yang who voiced the doubt in the chancellors' hearts: "May I ask how Your Majesty intends to reform the system?"

This time, it was Emperor Liu's turn to think deeply. Of course, he had long had ideas. After a moment of deliberation, Emperor Liu said in a calm tone: "As I see it, the principle of the Two-Tax system is correct—the court is spared worry, the government is spared effort, the rich and poor are taxed by class, and fairness is maintained.

However, even a good policy requires a sound foundation. Many of the court's past good policies and fine measures encountered problems in their implementation, and human factors were among them. The tax system is no different.

But in my view, there is one most critical issue in the tax system. If it is not resolved, then the flaws of the tax system can never be resolved! The crux of the matter is how to determine who is rich and who is poor. In this regard, the court cannot produce a clear standard.

Setting aside the common folk, the great merchants, the big traders, the landlord magnates—including you nobles and officials—how much property do you possess? How could it all be investigated? If rich and poor cannot be distinguished, then taxing by class according to wealth is nothing but empty words!"

As Emperor Liu explained, the assembled men came to understand, and they could anticipate what he would say next. Sure enough, after only a pause, Emperor Liu continued: "The flaws you listed earlier are not the root cause—they stem from the inherent defects of the court's tax system itself! To cure an illness, one must find its cause; to correct defects, one must start from the fundamentals!

My meaning is that the court should establish a clear standard for taxation. Among all the people under heaven, the most important property is land. Gold and silver can be buried underground; coin and silk can be hidden in storehouses—but land, if the government has the will, cannot be concealed!

Therefore, the greatest change in the tax system should be the re-establishment of the basis for tax assessment. Whether noble, official-merchant, or common scholar, taxation should be calculated according to the richness and amount of land one owns, and the household tax should be completely abolished!"

When Emperor Liu finished laying out his thoughts, the air fell silent. Seeing their worried, grim faces, Emperor Liu smiled faintly: "What do you think of my proposal? Speak up!"

At the question, he furrowed his brow, then clasped his hands and said: "Your Majesty, is this not too drastic an action? I fear......"

Hearing this hesitant tone, Emperor Liu's face immediately turned, and he said: "Fear what! Fear of trouble? Previously, taxes required assessing land, household class, and property. Now, with everything unified under a land tax, it saves time and effort, can ease conflicts, and eliminate popular resentment. Is that not a great step forward?"

"Or is there something unspeakable in this!" Emperor Liu looked at Zhao Kuangyi with a sinister gaze, causing his hairs to stand on end.

Of course there were difficulties. The greatest difficulty, no doubt, would come from the Great Han's vast interest groups. Under the Two-Tax system, the main taxpayers of the Great Han were unquestionably the ordinary peasants at the very bottom of society.

Meanwhile, the nobles, bureaucrats, and landlords who controlled vast means of production actually bore only a small portion of the burden—and that was only the result of Emperor Liu's deliberate balancing. Now, Emperor Liu was eager to touch the cheese of these powerful figures and landlords, to wield the knife against them and bleed them. One could imagine what waves this would stir.

It could be said that the official rectification campaign launched last year and still ongoing, though it had made a great commotion, had not touched the fundamentals. By comparison, this relatively inconspicuous tax reform—especially in the manner Emperor Liu proposed—would have a far deeper impact and face far greater resistance. Judging from the reaction of Zhao Kuangyi and the other ministers, Emperor Liu had a good sense of this.