Chapter 1830: Some Things Only I Can Do

The assembled ministers withdrew full of doubt and speculation. Crown Prince Liu Yang was kept behind, father and son alone together—no longer the warm, harmonious scene of a loving parent and filial child from days past. Gazing at Liu Yang standing before him with utmost deference, Emperor Liu was silent for a long while before asking, "Do you know why I am determined to push forward the tax reform?"

Liu Yang thought briefly, then clasped his hands and replied, "For the long-term peace and stability of the Great Han!"

Hearing this, a slight curve formed at the corner of Emperor Liu's mouth. Not without mockery, he said, "Whether long-term stability can be achieved is one matter, but I fear unrest is right before our eyes!"

Hearing Emperor Liu say this, Liu Yang's expression shifted slightly, and he responded instinctively, "How could that be?"

"Can you really not perceive the problems within?" Emperor Liu's gaze bored straight into Liu Yang, as if trying to see through him entirely. He said flatly, "Your hesitation, your vacillation—you know well the reasons in your heart, and I am not necessarily unaware of them either!"

Liu Yang's brows knitted tightly. After a moment's thought, he said, "Your Majesty's resolve is fixed. Your subject can only devote his full efforts and follow orders!"

"Is that so?" Emperor Liu wore an expression of disbelief, saying flatly, "When I wanted to execute corrupt officials, you had such a strong reaction, full of worry and doubt. Yet now, when it comes to this great matter concerning the nation's livelihood, you are so decisive. Could it be that you intend to wait again—wait until the reform runs into problems, then step forward to 'speak out for justice'?"

Emperor Liu's speech was increasingly without restraint, saying whatever came to mind, heedless of the occasion. He spoke rashly in the moment, but the pressure it brought upon Liu Yang was beyond what others could comprehend.

The moment Emperor Liu's words fell, Liu Yang's face filled with agitation, and he said in an earnest tone, "Your subject absolutely has no such intention—I beg Your Majesty to see clearly! Your subject's nature is slow and stolid, but on matters of righteousness and the greater picture, I would never dare be negligent. The tax reform is a matter that benefits the countless millions of common people across the realm. Your subject can only support it with all his strength and assist with full devotion. Even if it means braving mountains of blades and seas of fire, I will not refuse—I harbor not the slightest disloyal thought!"

Seeing Liu Yang make such a declaration, Emperor Liu finally let him off, shifting his gaze away and softening his tone somewhat. He said, "I know full well that the tax reform will not go smoothly. In your view, where will the difficulties arise?"

Sensing the change in Emperor Liu's tone, Liu Yang's tense emotions eased somewhat. After considering for a few moments, he said with some solemnity, "Since it concerns the tax system, regardless of old or new, certain problems that already exist may still persist under the new system. Especially in the process of implementation, the court must strengthen oversight—this is even more important than producing a flawless land tax system.

Chancellor Li and the other ministers have already mentioned what they mentioned, so I will not repeat it. But what they have not mentioned—and what is the greatest difficulty of the reform—is the immense resistance from the court above and below, from the bureaucracy and the common folk alike!"

At this point, Liu Yang glanced at Emperor Liu, and seeing that he was listening attentively, continued, "As for the common people, regardless of the tax system, most pay their taxes according to the law and rarely resist. Even if some do, the local authorities and tax collectors will not permit it. Moreover, under the new system, it is beneficial to farming households who live by cultivation. Under normal circumstances, they will not oppose it—they will even rejoice.

On the contrary, it is those who hold vast tracts of land and possess enormous wealth—the more land they own, the more tax they pay. This is very difficult for them to accept. Once the new system is implemented, it will inevitably provoke complaints and resistance!"

"Be more specific—who exactly are these people?" Emperor Liu stared fixedly at Liu Yang.

Liu Yang took a deep breath and reported in a low voice, "Ordinary landlords and merchants naturally cannot resist the might of Heaven. Even if they are dissatisfied, so long as the authorities do their utmost, they can certainly be suppressed. But as for the meritorious nobles and officials—to make them accept it and allow the new system to proceed smoothly, I believe the obstruction will be great! Back then, when Chancellor Zhao cut the tax-exempt land of the meritorious nobles, it already provoked much discontent. Now that we go even further, I fear the storm will not easily subside!"

In fact, that set of policies Zhao Pu had used to restrict the meritorious nobles had only scratched the surface. The restrictions on the nobles' land annexation and taxation had been quite lenient, merely grazing the skin. Under the two-tax system, "apportionment" was the primary method of tax collection. Although land and property were the basis for tax assessment, by now this had long become a mere formality. Watching the ever-growing pressure fall upon the small households and self-cultivating farmers, while the meritorious nobles, bureaucrats, and merchants clung to the body of the Great Han sucking blood and marrow, this situation had also forced Emperor Liu to take drastic action.

But even without Liu Yang mentioning it, Emperor Liu knew that the tax reform would inevitably face layer upon layer of resistance and would not go smoothly. And toward the Great Han's vast, deeply entrenched class of meritorious nobles and bureaucrats, Emperor Liu's wariness grew ever stronger, and his resolve for reform ever heavier.

After pondering for a moment, Emperor Liu asked again, "How do you think they will resist the new system?"

Liu Yang furrowed his brow in thought for a while, then said, "Given Your Majesty's prestige and virtue, they would not dare to resist directly. But the tactics of complying in public while defying in private, making unreasonable trouble, and delaying and stalling—these will be endless! In your subject's view, the surveying and measuring of land will likely not go smoothly. Perhaps they will bribe and deal with the officials in charge, or perhaps they will find every way to hide their land, or perhaps the executing officials will not put in full effort from the very start. The troubles the new system faces may well exceed imagination..."

"You are crying wolf!" Hearing Liu Yang describe the situation so gravely, Emperor Liu felt irritation from the bottom of his heart and could not help rebuking him.

Liu Yang's body stiffened slightly, then he responded calmly, "These are but your subject's humble views—I only wish for Your Majesty to make ample preparations!"

The father and son stared at each other for a while. Emperor Liu waved his hand and said softly, "What you say has merit. I am giving Li Fang and the others a period of buffer time, and also giving myself more time to prepare! But thinking on it now, is this not also giving those people more time to respond..."

"We must organize a corps of officials with sufficient executive capability, able to carry out the court's will!" After a brief silence, Emperor Liu said gravely, "To govern troops, one first selects the general. Do you think Li Fang can bear this heavy responsibility?"

Emperor Liu's words revealed a sense of distrust—not toward a person, but toward the matter itself. Liu Yang naturally sensed this as well. However, this was after all his own teacher, and he had to defend him somewhat. Liu Yang thought for a moment and said, "Chancellor Li has served the royal house loyally for thirty years, always diligent..."

"I did not ask whether he is loyal!" Seeing Liu Yang answer beside the point, Emperor Liu was not polite and said directly, "I only ask whether he is capable!"

At this, Liu Yang fell silent. Hesitating a few times, he finally said, "One who carries out such a policy must be no ordinary man—one with great perseverance and great resolve, who does not avoid the powerful and noble, and acts with thunderous efficiency. Although Chancellor Li is highly esteemed, with all due respect, in executing the reform, he may fall somewhat short!"

Liu Yang's assessment of Li Fang was quite fair. Emperor Liu nodded in acknowledgment, then said slowly, "Who then can be this extraordinary man?"

Hearing this, Liu Yang seemed lost in thought. After seriously considering for a few moments, as if making up his mind, he said to Emperor Liu, "Your subject is willing to take on this task!"

Seeing him volunteer so readily, Emperor Liu was somewhat surprised. He could not help shifting his sitting posture, his body leaning forward slightly, and said with profound meaning, "You know the difficulty of this matter. This is a task that makes enemies!"

Meeting Emperor Liu's gaze, Liu Yang said with fervor, "Someone must do it! Your subject has searched the court and the realm, and among the ministers who could lead the implementation of Your Majesty's will and execute this policy, there is no one other than me, the Crown Prince!"

Seeing Liu Yang make such a declaration, Emperor Liu was stunned for a moment, then could not help but smile. It had been a long time since he had shown Liu Yang that expression of approval. But he shook his head: "This matter—you stay out of it!"

"Your Majesty!" Liu Yang wished to say something more.

Emperor Liu said with great firmness, "There may be difficulties and resistance, but it has not reached the point where only you, the Crown Prince, personally executing it can push it forward. Does the court have no one else?"

"I still remember that old farmer from the southeast! I wonder how he has been resting these past few years—whether he can still eat his rice and meat?" Emperor Liu murmured.

Clearly, Emperor Liu was thinking of Zhao Pu again. Liu Yang also understood who Emperor Liu was referring to, and felt somewhat surprised inwardly. When he had driven Zhao Pu out of the court back then, it had been so decisive. And now, just a few years later—could it be that he was thinking of recalling him?

As he was pondering, he heard Emperor Liu speak to him again in a wistful tone: "Do you think I do not know the difficulty of this matter? I do not even need to inquire—the moment the news gets out, the upper echelons of the capital's elite are surely already in an uproar.

Do you know why I would do this thankless, time-consuming task that offends those meritorious nobles, bureaucrats, and landlords? To speak with some pride, I have built this great empire of the Han, and my name and achievements are already established. From the Kaibao era onward, even if I did nothing at all, my legacy would still be remembered for a thousand generations.

From now on, even if I did nothing whatsoever, so long as you descendants do not recklessly stir things up, but follow the old policies and abide by the court's institutions, the Great Han's enjoyment of the realm for two hundred years would not be a problem.

But there are some things that only I can do. I am old now, and my time is short. While I still have some energy left, I might as well do something for my descendants, for the rivers and mountains, and for the people of the realm!"

As he spoke, Emperor Liu looked calmly at Liu Yang and laid his cards on the table: "I am confident in my own authority, but men's hearts are fickle and the abyss of desire is hard to fill. How much efficacy my authority still holds now—this matter will put it to the test!

The tax reform can also be considered an experiment of mine, and perhaps it will be the last great feat of my reign. How far it can go, what consequences it will bring—I do not know. But if I do not do it, I will inevitably die with regret!"

"Your Majesty..." Hearing Emperor Liu speak of the matter with such a touch of pathos, Liu Yang was greatly taken aback and wished to offer words of comfort.

But Emperor Liu said in a caring tone, "You must not get involved in the rights and wrongs of this matter. Just be a good Crown Prince..."