Chapter 76: Implementation, Hidden Worry

Brothers, the rotten persimmon is too captivating; the number of readers is dropping day by day, urging for updates and comments are also getting fewer; compared to yesterday, it has already been cut in half—everyone, please support more.

At the court assembly, the atmosphere was solemn and deadly.

Emperor Tang Dezong Li Shi sat upon the dragon throne, his gaze sweeping over the civil and military officials packed tightly below.

On his young face bore a vigor and decisiveness not matching his age; he had already read that memorial, and the officials present, through various channels, had also learned some rumors—today will be the decisive moment determining whether he can become a restorer of an era.

"Yang Aiqing," he spoke, his voice echoing in the vast hall, "The 'Two Tax Law Reform Regulations' you jointly submitted with Wang Minister of War, I have already read; today I have gathered the officials to discuss this matter—please first explain the details of the regulations to all your fellow officials."

"Subject, I obey the edict."

Yang Yan held the tablet, stepped forward, cleared his throat, and loudly proclaimed the reform plan that embodied countless efforts of him and Wang You.

……Therefore I believe we should abolish the rent, labor, and tribute system and implement the Two Tax Law. First, consolidate tax categories into a single track: all land taxes, labor corvée, and tribute goods shall be converted to money and levied per mu—this is the land tax.

Second, take property as the basis and determine household grades: all residents of the Tang Dynasty, whether registered or transient, shall be classified into three grades and nine levels according to the number of their dwellings, livestock, and shops, and pay tax accordingly—this is the household tax.

Third, establish a declaration system and implement a publicity law: after the autumn harvest each year, each household shall self-report its property, which the county office will verify and post publicly in the market, thereby eliminating deceit and fraud……

Yang Yan's voice reverberated in the hall.

As he read article after article, the expressions of the civil and military officials throughout the court became increasingly vivid.

At first, there was surprise. They had not expected that the Two Tax Law devised by Yang Yan and Wang You would be so thorough, completely overturning the ancestral laws.

Next came shock. When they heard the unfamiliar terms 'property declaration' and 'public posting of notices,' many faces changed.

Finally, anger and fear.

Especially those officials descended from great clans, with tens of thousands of acres of fertile land and countless shops, their faces turned ashen.

How is this reform? It is clearly cutting their flesh and drinking their blood!

Property declaration? Public posting of notices? Wouldn't their hidden wealth be exposed to the light of day? How could they evade taxes thereafter? How could they annex land?

Yang Yan had just finished reading when an elderly official with white hair and beard stepped forward, earnestly remonstrating:

"Your Majesty! Absolutely not! The rent, labor, and tribute system is the foundation of our Tang Dynasty's state, established by the Taizu and Taizong emperors—how could it be lightly abolished! Enacting this law would ruin the foundations of the realm; I, I dare to remonstrate even unto death!"

"I concur!" another official also rose, saying, "Since ancient times, reforms have never ended well! Shang Yang and Wang Mang are precedents! I hope Your Majesty will reconsider and not undertake this move that shakes the foundations of the state!"

"Taking property as the basis is even more absurd! The wealthy, whose fields stretch endlessly, owe it to their ancestors' virtue and their own diligence. Now you want them to pay more taxes to support the lazy—this is robbing the rich to aid the poor, no different from banditry! If this continues, who will still wish to work hard and become rich? The state will cease to be a state!"

The voices of opposition surged like a tide. In an instant, the entire court became a battlefield condemning Yang Yan and Wang You.

Emperor Tang Dezong's expression grew somewhat unsightly. He had not expected the resistance to reform to be so great.

Yang Yan stood at the eye of the storm, his face flushed red, arguing earnestly. But with too many opponents, he alone could not prevail.

Just then, the usually silent Wang You slowly stepped forward.

He was not as agitated as Yang Yan; his face remained the calm of an ancient well.

"Honored officials," his voice soft yet clear, reaching everyone's ears, "Your words are all loyal and sincere counsel for the state and the people; I humbly admire them."

He first affirmed their words, easing the confrontational atmosphere.

"But," he shifted his tone, "you officials only see the harms of reform, yet fail to see the harms of not changing."

"May I ask, Censor Cui," he turned to the old official who said the rent, labor, and tribute system is the foundation of the state, "how many fewer registered households does our Tang have compared to the Kaiyuan golden age? How many people have fled? How much tax can your said system still collect? How many days' worth of military provisions can the treasury now sustain?"

That surnamed Cui censor was instantly left speechless, his old face flushed red.

Wang You then turned to another official: "May I ask, Minister of War Zhang, you say reforms never end well, citing Shang Yang and Wang Mang as precedents."

"But do you know, without Shang Yang's reforms, how could Qin have become strong and unified the six states? Without successive dynasties' reforms seeking strength, how could our Huaxia have endured a thousand years of storms and stood firm? Clinging to old ways, adhering to tradition, is truly the path to self-destruction!"

"As for the claim of robbing the rich to aid the poor, that is utter nonsense."

"The essence of the new law lies in the two words 'fairness': the more productive pay more, the less productive pay less, the non‑productive pay nothing. This is natural and just principle! Would letting countless starving hungry folk die while guarding an empty treasury, awaiting doom, really be the way to govern a state?"

Wang You's voice remained calm throughout, yet each sentence struck like a heavy hammer on the hearts of the opponents; his logic was clear, citing classics, leaving no room for rebuttal.

Although the officials were well‑versed in poetry and books, in the hurried moment they could not refute.

The entire court gradually grew quiet.

Emperor Tang Dezong looked down at Wang You, who spoke eloquently and, single‑handedly, refuted the conservative officials filling the court; his eyes were full of appreciation and delight.

. He had always thought Wang You was merely a studious, capable 'pure official', never expecting him to possess such sharp eloquence and courage!

"Excellent! Well said!" Tang Dezong slammed the dragon throne, "Wang Aiqing's words are pearls of wisdom! My mind is made up! The Two Tax Law must be implemented!"

"This matter shall be entrusted entirely to Yang Yan and Wang You! Anyone who outwardly complies but secretly opposes, obstructing the reform, regardless of rank, shall be severely punished without mercy!"

The emperor's words are final, set in stone with a single strike.

The opposing officials, though unwilling, dared not utter another word; they could only retreat resentfully.

A great reform concerning the fate of the Tang Dynasty thus began.

Under Yang Yan's vigorous promotion and Wang You's meticulous planning, the Two Tax Law spread across the nation at an astonishing speed.

Initially, there was indeed some resistance from local magnates. But Tang Dezong this time hardened his heart, dispatching iron‑fisted censors who, with thunderous means, investigated several leading troublemaker clans, confiscated their property and exiled them, showing no mercy.

After killing the chicken to scare the monkeys, no one dared to openly defy.

The effects of the new law soon became apparent.

In just a year's time, the court's tax revenue more than doubled compared to previous years! The empty treasury rapidly filled up.

For ordinary self‑sufficient farmers and urban residents, because the various miscellaneous levies were abolished, their actual burden actually lightened.

For a time, praise for the new law rang throughout court and country; Tang Dezong's prestige likewise reached its peak.

Yang Yan and Wang You, the two leaders of the reform, naturally saw their prestige rise greatly. Yet Wang You continued his usual modesty, attributing all credit to the emperor's "wise and martial" governance and Yang Yan's "strategic planning".

He himself, like an idle person, continued his regular duties day after day, as if the reform that changed Tang history had nothing to do with him.

Wang You (Wang Xiu) stood in his own mansion, looking out at the prosperous scene outside Chang'an's windows, his heart filled with a sense of accomplishment; he knew he had done the right thing, and although he could not change history, at least he could let the people enjoy a few more years of peaceful life.

However, amidst this sense of achievement, a faint worry quietly rose in Wang Xiu's heart.

"The system I designed is founded on 'fairness' and 'oversight.' But if, one day, future rulers are no longer wise and the executing officials are no longer incorruptible, what then?"

He thought further ahead.

"I take property as the tax standard; although fair, it also makes the nation's tax base extraordinarily clear."

If a chaotic era arises, the ruler, in order to satisfy his private desires, or to cope with war, no longer thinks about increasing revenue, but simply and crudely directly raises the tax rate on these two taxes?

Then this efficient tax collection system will become an efficient 'land-scraping' machine, sucking the people's wealth clean.

"I have improved the tax system, but I have also made the act of 'raising taxes' even simpler."

Thinking of this, Wang Xiu's heart suddenly felt a chill. He realized that he seemed to have personally forged an extremely sharp double-edged sword.

The current emperor hopes that the Tang Dynasty will last forever, thereby ensuring that this sword is used to heal and save lives; but in the future, if the ruler becomes foolish and incompetent, no one can guarantee that this sword will not be used by later generations to kill.

Can the course of history really be easily changed by a single person?

He stood by the window, gazing at the distant majestic palace city, remaining silent for a long time.

(ps: I saw readers earlier saying they wanted to see certain plotlines, but the author really can't change it easily, because there are over forty thousand words in the manuscript, and I don't want to rewrite the already completed parts. However, everyone can comment on what happened after the Huang Chao Rebellion, such as the Five Dynasties and Ten Kingdoms and the founding of the Song Dynasty. After seeing those comments, the author will try to see if it's possible to write them.)