Chapter 74

(ps: Dear readers, dear readers, the struggling author wants to hear what image he has in your minds, any readers care to comment? Personally I think I still resemble Peng Yuyan quite a bit! Family, family, no need to brush gifts, the little struggler just wants perfect attendance, your rewards don't count as listening revenue, thank you very much, but everyone has it tough!)

The days in Jiangnan passed like flowing water, tranquil and carefree.

Wang Hui finally lived the retired life he had long dreamed of.

His daily life consisted of playing with grandchildren and educating the younger generation. His eldest son Wang You and second son Wang Ce were far away in the capital, so he poured all his energy into his third son Wang Qian and his nephew, namely the son of Lu Wen and Wang Zhi.

With the blessings of the talents 【Literary Spring Gush】 and 【Investigate Things to Extend Knowledge】, Wang Qian's growth could simply be described as "astonishing talent and dazzling brilliance."

His poems and essays were renowned throughout Jiangnan, hailed as "the first talent of the Tang after the Kaiyuan era." Countless scholars and literati came to Yangzhou just to ask for a single character from him. The Wang family's gate, because of him, gained an additional layer of dazzling cultural halo.

What pleased Wang Hui (Wang Xiu) even more was Wang Qian's achievement in "Investigating Things." Wang Xiu imparted, in a way understandable to this era, the physics, chemistry, and mathematics knowledge beyond her time that she held in her mind, subtly teaching Wang Qian.

Wang Qian absorbed all of this like a sponge soaking up water, eagerly and madly.

He improved papermaking, lowering the cost and raising the quality of paper. He improved the loom, doubling the production efficiency of silk.

He even, based on Wang Xiu's description, tinkered in the Wang family workshop to produce prototypes of telescopes and microscopes.

Wang Xiu had him apply these things in the Wang family's enterprises under the name of the Lu Wen firm, quietly, without making them public.

He knew these techniques would be the Wang family's true trump card for establishing themselves in the future, even for changing the times.

Time quietly slipped away in this peaceful transmission and development.

The Tang emperor also changed from Li Heng to his son Li Yu (Emperor Daizong of Tang), and then passed to Li Yu's son Li Shi (Emperor Dezong of Tang).

Although the wounds of the An-Shi Rebellion had passed decades ago, its impact on the Tang remained profound.

Warlord fiefdoms stood divided, eunuchs held sway, court governance deteriorated day by day. The glow of the prosperous age had completely faded.

Year 780 AD, winter.

In Yangzhou city fell a rare heavy snow; the Wang family residence was a world of white.

In a room warmed by an underground furnace, as warm as spring, the nearly seventy-year-old Wang Hui lay peacefully on his sickbed; his life had reached its end.

Around him were gathered his descendants; his wife Lady Li already had white hair; his third son Wang Qian was already a renowned scholar known throughout the world.

His sister Wang Zhi and her husband Lu Wen had also entered old age.

His grandsons and grandsons-in-law knelt all over the floor.

Only his eldest son Wang You and second son Wang Ce, being in the capital, could not return in time.

Wang Hui's (Wang Xiu's) consciousness, within Wang Hui's body, felt this final moment; he felt no fear, only a sense of complete tranquility.

Wang Hui's life was worthwhile. He laid the foundation for the Wang family. At the same time, he saw his sons grow and witnessed the birth of his grandchildren.

With his own hands he transformed an ordinary official household into a true colossus.

"All… all is well…" he said, using his last strength to his family.

Then he slowly closed his eyes.

The second-generation head of the Wang family, Loyal and Diligent Earl Wang Hui, died in the Yangzhou mansion, aged sixty-eight.

……

The news of Wang Hui's death reached the capital only after more than half a month.

Emperor Li Shi, mindful of the Wang family's three generations of loyalty, issued an edict conferring posthumous titles, with generous rewards.

Wang You and Wang Ce, the two brothers, could only set up a mourning hall at home to pay remote respects to their father.

After the funeral, in accordance with Wang Hui's dying wish, Wang You formally became the third-generation head of the Wang family.

At this time Wang You was already over forty; he had struggled in the court for more than twenty years. Relying on the talents 【Impartial and Harmonious】 and 【Never Forget a Glance】, together with his father's teachings, he was no longer the junior Hanlin editor who had just left his cottage.

He now held the post of Minister of War, senior fourth rank, a pivotal pillar of the court. He was low-key, never forming factions, yet officials of all persuasions, high and low, showed him three parts of respect.

Because he never offended anyone and his work was flawless, no one could find a handle on him. He was like a piece of warm, smooth jade: seeming harmless, yet unbreakable.

And his younger brother Wang Ce had long been a veteran of the Imperial Guards, holding military power, deeply trusted by the emperor.

The Wang family, possessing both literary and martial strength, had become a force in the capital that none dared to underestimate.

One day, shortly after Tang Dezong Li Shi had ascended the throne, he threw out a major issue capable of shaking the world upon the court.

"Esteemed ministers, after the An-Shi Rebellion the treasury is empty and the people's livelihood is wretched. The rent-labor-tribute system in use to this day has already bred myriad ills and can no longer be continued."

"Land concentration is severe; the court's tax revenue is one part in ten. If this continues, the state will cease to be a state! I wish to undertake reform, to change the tax system; I do not know which esteemed minister has a good plan to instruct me?"

As soon as these words were spoken, the court erupted in discussion.

Everyone knows that the tax system is the foundation of the state, pulling one hair moves the whole body. Reforming the tax system is even harder than climbing to heaven. It would not only touch the interests of countless powerful landowners, but could also provoke new social unrest.

While everyone was arguing endlessly and no one dared to take up this hot potato.

The incumbent chancellor Yang Yan stepped forward and presented his memorial.

"Your Majesty, I believe that the current ills of the world lie in unfair taxation and unequal wealth. The rent-labor-tribute system is based on households, but now with population migration and uneven fields, it exists in name only."

"I propose to abolish the rent-labor-tribute system and establish a new law. Taking property as the basis, without distinguishing between resident and guest households, all dwellers shall be taxpaying citizens. Summer levy and autumn collection, two taxes a year—this is the 'Two Taxes Law'!"

Yang Yan's words struck the ground with resonance.

Upon hearing this, Emperor Dezong's dragon face lit with great joy.

"Excellent! Chancellor Yang's words exactly suit my heart! This matter shall be entirely your responsibility! The Household Department, the Department of Finance, and the Ministry of War shall fully cooperate! Be sure to present me with a flawless plan within half a year!"

"Your servant obeys the edict!"

After court adjourned, the Minister of War Wang You was singled out and retained by Yang Yan.

"Wang Minister of War," Yang Yan looked at him and got straight to the point, "His Majesty has ordered me to lead this tax reform. This matter concerns the lifeline of the state; my strength alone may prove insufficient."

"I have heard that the Minister has considerable acumen in grain and finance calculations. I wish to ask you to join this reform team and lend me a hand; what do you think?"

Wang You's (Wang Xiu's) heart jumped suddenly.

He knew that the tide of history had ultimately surged before him.

The Two Taxes Law.

This was a crucial reform in Tang history. To a certain extent it resolved the Tang's mid-to-late fiscal crisis, prolonging the dynasty's lifespan. Yet at the same time, because of its own flaws, it sowed the seeds of later social contradictions.

And now, he, Wang You, will have the opportunity to personally amend and perfect it!

Wang Xiu's consciousness, inside Wang You's body, became excited like never before. He knew this was the best opportunity for him to change history, to do something truly meaningful for this country, for this nation.

"Prime Minister, you overpraise me. I am humble and lacking in learning; I fear I cannot shoulder such a great responsibility." Wang You, on the surface, continued to decline modestly.

"Eh, Wang Minister of War, no need to be overly modest. This matter is settled as such." Yang Yan waved his hand, his tone leaving no room for doubt.

Wang You (Wang Xiu) returned to the mansion and shut himself up in the study.

He looked at the table, at the initial proposal concerning the 'Two Taxes Law' sent by Yang Yan's aide, and fell into deep thought.

Yang Yan's approach was correct. Using assets as the tax standard is far fairer than using headcount, and also more in line with the social reality of the time.

But, it's still not enough.

This method is too crude. It only solves the question of 'who to tax', but does not solve 'how to tax' and 'how much to tax'.

In implementation, it will inevitably encounter great resistance, and is also prone to manipulation by local officials, ultimately turning good governance into bad governance.

Wang Xiu's mind conjured various tax systems from later ages, as well as the shadow of the Ming dynasty's Zhang Juzheng's 'Single Whip Law'.

A grander, more perfected reform plan gradually took shape in his heart.

He knew that this time, what he had to do was not be a mere patcher, but a designer of institutions, even if those institutions did not belong to him.

(ps: Brothers and sisters, the author of the previous chapter went crazy; I am the author of this chapter. I am a modest, courteous, handsome, kind-hearted, advice-loving reserve demi-god. Feel free to leave any questions here, even unrelated to the novel.)