Chapter 29: Household Office

"Good morning, Tang."

Pang Yu stood respectfully outside the Admonition Stone Pavilion, greeting Tang Weimin as he approached.

After returning to Tongcheng, Tang Weimin had reported to the County Vice-Magistrate and arranged for Pang Yu to be transferred to the Household Office. Today was Pang Yu's first day on the job; as soon as the Morning Session ended, he came to the Household Office to report in.

"Young Brother Pang, you've arrived." Tang Weimin still wore that extremely affable expression. "First, come with me to pay respects to Clerk Zhao."

Pang Yu quickly assented and followed behind Tang Weimin toward the Household Office.

Although the county yamen was nominally organized into the Six Offices, in practice it also subdivided into a number of smaller departments — such as the Document Receiving Office, the Archive Repository, the Grain Office, the Stable Office, the Postal Relay Office, and so on. The larger the county, the finer the divisions. The Household Office was situated third on the left side, positioned between the Personnel Office and the Rites Office.

The Household Office was not large, but it held quite a few people and was piled high with all manner of account registers.

"The eighth month is nearly upon us. In the next few days, you copyists must sort out every single delinquent household in every township, and make it all as clear as South Pond Neighborhood. This was supposed to be finished last month, and it's been delayed a month and still isn't done. The Autumn Grain levy is about to begin. When His Honor calls for the Tax Grain Comparison and demands the household name registers from the Household Office, what are we supposed to hand over? Whichever township's records aren't cleared, the copyist responsible can forget about going off duty."

Zhao was holding a thin register, lecturing the room. The atmosphere was somewhat tense.

Tang Weimin gave a light cough. Once Clerk Zhao looked his way, he said, "Zhao, Pang Yu has been transferred to the Household Office for duty starting today. Your subordinate has brought him specially to pay his respects."

Pang Yu hastily knelt just as Tang Weimin had taught him. "Your humble servant, Pang Yu of the Runner Squad, pays respects to Zhao."

Clerk Zhao's expression softened. He raised an arm in a gesture and said, "Rise. The room is cramped; I won't sit formally to receive the courtesy."

Everyone in the Household Office stood, eyeing Pang Yu with curiosity. Pang Yu had once worked as an Auxiliary in the Household Office before, but he had been sent back after a very short time. Back then, no one had paid him any attention. Recently, however, this fool's experiences had taken on a rather dramatic quality. A head injury had triggered a Spirit Awakening, and in just two days, through shameless flattery, he had gained the County Vice-Magistrate's favor. Then he had been away on assignment for over ten days, not a trace of him to be seen. Precisely because of this, even more versions of the Er Shazi Spirit Awakening story had been circulating through the yamen.

Once Pang Yu had risen, Clerk Zhao addressed the copyists and runners in the room. "Pang Yu is someone the County Vice-Magistrate thinks highly of. As everyone saw that day, he does indeed possess genuine talent and learning. From now on, you are all colleagues in the Household Office. You must pull together in times of trouble."

Without waiting for Pang Yu to make any declaration or the like, Clerk Zhao said to Tang Weimin, "Clerk Tang, first take Pang Yu to review some critical matters. Then when things get busy next month, he'll be able to lend a hand."

Tang Weimin said quietly, "Your subordinate accepts the order. Your subordinate plans to first have Pang Yu thoroughly familiarize himself with the Complete Book of Taxes and Corvée. Because his memory is exceptionally good, he can serve as a ready reference in the future, saving the time of flipping through pages. Whether this is appropriate, I request your guidance."

Clerk Zhao pondered briefly, then said, "Most appropriate. This way we can make full use of his strengths, and not fail the County Vice-Magistrate's painstaking effort to employ talent wisely."

Pang Yu gathered the implication: they were turning him into a human search engine. But before he could protest, the two superiors settled the matter in a few words. They then placed Pang Yu in the southwest corner. Tang Weimin took out a thread-bound volume less than two fingers thick and handed it to him.

Pang Yu set the volume straight. On the cover were written seven characters: "Complete Book of Taxes and Corvée — Tongcheng County."

Everyone in the Household Office was busy with their own tasks. Pang Yu casually began leafing through the Complete Book of Taxes and Corvée in his hands. He had originally assumed it would just be tax regulations and levy ratios. To his growing astonishment, the more he read, the more surprised he became.

By the time he had skimmed roughly through it once, Pang Yu felt dizzy and dazed. He shook his head several times in succession.

Tang Weimin happened to be passing by. Seeing this, he advised, "Young Brother Pang, no need to be anxious."

Pang Yu gave a rueful smile. "I never imagined it would be so convoluted. If I had to use this right away, your humble servant truly could not commit it to memory."

"This is the taxation of an entire county. Tongcheng has forty-seven neighborhoods, and each neighborhood has its own particular circumstances. Just looking at this complete book — even if you memorized it, it would be of no use. Without working meticulously at it for two or three years, it's even harder to speak of mastery. So by no means be impatient. Besides, these recent days happen to be somewhat idle; you can take your time studying it thoroughly."

Pang Yu was a little puzzled. Just moments ago, Clerk Zhao had been urging them to speed up progress. Why now say they were idle? So he asked, "Does the Household Office have other important matters?"

Tang Weimin smiled. "Not the Household Office. No office is sending people out, because the Acting Magistrate, Yang, is about to arrive and take up his post."

Ever since the warehouse inspection had concluded, Pang Yu's abruptly soaring life trajectory had entered a period of sideways consolidation. This was because, at the end of the seventh month, word had come from Anqing that the Acting Magistrate was about to assume office.

The current Acting Magistrate was Susong County Magistrate Yang Fangzao. He had already completed his performance review at Anqing Prefecture, and his affairs in Susong had been brought to a close. Yang Fangzao was a Presented Scholar of the fourth year of the Chongzhen reign and had served three years in Susong. Although he was still awaiting formal appointment from the Ministry of Personnel, the likelihood of promotion was considerable. During this waiting interval, Anqing Prefecture had assigned him to temporarily serve as Tongcheng County Magistrate.

Yang Fangzao would probably act in the post until around the tenth month. The County Vice-Magistrate therefore made no further major moves at this time, merely maintaining the daily affairs of the county yamen. The other Chief Clerks, office heads, Inspection Offices, Instructor, Yin-Yang Office, and so on were all likewise waiting for the Acting Magistrate to take office. Everyone would just muddle through this transitional period together.

And so they waited until the second day of the eighth month. Susong County Magistrate Yang Fangzao, having completed his review in Anqing, hastened to Tongcheng County to formally act as County Magistrate. Yang Fangzao's thinking was much the same as that of the Tongcheng yamen staff: he was only briefly acting as Tongcheng County Magistrate. He did not even hold an inauguration ceremony. He paid a few cursory visits to important Country Squires and gentry, then promptly held court and conducted business. The people of Tongcheng, for their part, also knew that Yang Fangzao was only serving a short term. After meeting him in court, the local gentry did not socialize with him excessively.

Yang Fangzao did not seek to produce any achievements; as long as nothing went wrong, that would suffice. So he did not move anyone from any yamen post. Everything was maintained as it was, to ensure the normal operation of the county yamen. The petty officialdom of Tongcheng was extremely tranquil.

Faced with this situation, Pang Yu naturally did not consider switching his allegiance. He remained tightly united around the County Vice-Magistrate.

On the other side, the household cash-flow problem had been completely resolved through Pang Yu's efforts at embezzlement and liquidating intangible assets. Regarding the matter of the betrothal gifts, Aunt Liu had not yet given Pang Yu an answer. She had rarely gone out recently. The Liu family's fairy maiden, however, had intercepted Pang Yu twice on the street. Both times, Pang Yu had fled in a puff of smoke.

After Yang Fangzao took office, true to expectations, he held no Public Hearings or court sessions. The first major matter he handled was this year's taxes and grain levies. This was the county yamen's great affair of the year, and also a great affair for every individual in the yamen. How much they would harvest in the second half of the year all depended on this one push.

The eighth month was the final month for Spring Tax collection. At month's end, the Autumn Grain levy would begin, and they would also have to collect a portion of next year's taxes in advance, to ease the pressure for the coming year. When the court evaluated Local Officials, the foremost criterion was tax and grain collection. If a local official failed to collect eighty percent of the fixed quota, he was not permitted an Examination Complete. Without an Examination Complete, there was no way to gain promotion.

Although the issue of an Examination Complete did not exist for Yang Fangzao in Tongcheng, he absolutely did not want any stain on his record in the Ministry of Personnel files from this brief tenure. Therefore, after Yang Fangzao arrived, he poured nearly all his energy into tax collection preparations.

Yang had spent three years in Susong and was thoroughly familiar with this whole set of procedures. He issued instructions for the Household Office to prepare money benches and tax tickets, and for the Granary Keepers of each granary to ready the storehouses. He also ordered a clearing of all previously delinquent taxes and grain from every township and neighborhood, summoning the various Village Chiefs to the county yamen in batches to personally assign them their tasks.

On the fourth day of the eighth month, when Yang held his first court session, he said absolutely nothing about Public Hearings or lawsuits. He simply summoned the several Village Chiefs with the largest Spring Tax arrears. It was imperative to clear the outstanding debts before the Autumn Grain levy commenced. Even if they could not collect the full amount, they had to apply pressure downward to prevent the arrears from dragging on and piling up further.

Yang Fangzao was a slightly plump middle-aged man. His speaking voice was not loud, yet it could be heard both inside and outside the hall. He first questioned the County Vice-Magistrate about the Spring Tax arrears situation. The County Vice-Magistrate, whose status had shifted from Zuotang Guan back to Assistant Official, was feeling a touch dejected. After a brief reply, he designated Clerk Zhao to report in detail.

Household Office Clerk Zhao stepped forward and recited, "For the newly assessed Liaodong Military Tax, eighty percent has been completed across all townships and neighborhoods. Spring Tax is only seventy percent complete. The annual Alum Tax is still short by one hundred thousand catties. Additionally, we are short three thousand bundles of Horse Fodder Silver for the Department of Animal Fodder of the Nanjing Court of Imperial Entertainments, totaling fifty-four taels; fifty-five thousand bundles of Nanjing Fixed Horse Fodder, totaling nine hundred ninety taels; Inner Palace Artisan Conversion Silver of one hundred seventy-seven taels; Inner Palace Brick and Tile Conversion Silver of one hundred twenty-three taels; fifty thousand plume feathers converted to sixty-two taels and five mace of silver; seventy head of fat pigs for the Court of Imperial Entertainments; thirty-five wethers for the Court of Imperial Entertainments..."

"Enough. This official understands." Yang Fangzao hastily waved a hand to cut him off. Ming Dynasty taxation involved both silver conversions and payments in kind. The Ministry of Revenue was the primary recipient, but the Ministry of Works, the Court of the Imperial Stud, and others also collected a portion. The various inner palace departments each had their own revenue items as well. Moreover, there was no tax authority to coordinate and arrange things; each locality was responsible for completing collection and transport on its own. A single county might sometimes deliver two thousand taels of silver, but have to send it to twenty-seven different warehouses. The complexity gave even later Ming History experts headaches, let alone ordinary Xuli of that era, who generally had little education.

The Anqing Prefecture region was actually relatively simple in this regard, because Anqing Prefecture did not supply any feudal prince, and within Nanzhili it was considered a less prosperous area, so it did not have the Gold Flower Silver item. However, the in-kind Tribute Grain, forage, livestock, game, ores, and so on were not few. Some were transported to the Capital, some to Nanjing. No single item was large, but the categories were extremely numerous and convoluted. On top of that, the prefecture and county levels had to collect their own fees, which were also apportioned among the various tax items, further increasing the complexity. To prevent omissions, the Complete Book of Taxes and Corvée had been specially compiled — the very volume Pang Yu was studying. No wonder it made his head spin.

Yang Fangzao had served three years as County Magistrate in Susong. He knew that if he let the Household Clerk recite everything item by item, it would waste a great deal of time. He also simply did not have the leisure to clear up those unimportant items. In any case, there were few counties under heaven that could fully pay every single tax. The most critical was the Liaodong Military Tax, followed by the regular levies, commonly called the Old Stipend. As for those other unimportant departments, let the arrears stand.

So he said directly, "Set aside everything else. The old taxes and the Liaodong Military Tax must be paid in full. The Liaodong Military Tax is the top priority. Which neighborhood owes the most? Today we will start the comparison with that Village Chief."

Clerk Zhao immediately said, "South Pond Neighborhood has the most delinquent households. There are some crafty, obstinate households that have not even settled last year's arrears. The list has been drawn up in a register. The Village Chief and Tax Register Clerk have been summoned and await below the hall."

"Bring them in."

As soon as the County Magistrate's words fell, several commoner-looking figures at the back began moving forward. Pang Yu was well prepared. In a single swift stride, he rushed to the side of the South Pond Neighborhood Village Chief and seized him by the arm.

The Village Chief did not appear particularly flustered. Seeing the runners swarming over, he quickly said, "Gentlemen, sirs, this humble one can find the way himself."

Pang Yu paid no heed to his words. He kept a firm grip on the man's hand and followed him up into the hall. In this way, he positioned himself near the front of the hall.

He Xianya had lately been constantly whispering in Pang Yu's ear: he absolutely must leverage the advantage of being in the Household Office and seize the opportunity of the Autumn Grain levy. Whether they ate meat or grazed on grass in the second half of the year all depended on these two months.

Pang Yu reckoned that Yang Fangzao was not familiar with Tongcheng. If he wanted a smooth transition during his short acting tenure, he would likely rely on the existing system. That is to say, he would still lean heavily on the County Vice-Magistrate. Therefore, Pang Yu did his best to stand in the front row, so the County Vice-Magistrate would see him first when assigning tasks.

The Village Chief, without waiting for Pang Yu to kick him, voluntarily knelt below the hall. Clerk Zhao came over holding a register and began reporting to Yang Fangzao, one by one, on the obstinate people of South Pond Neighborhood. For each one the Clerk asked about, the Village Chief and Tax Register Clerk would step forward and explain the situation. South Pond Neighborhood alone took an entire two-hour period to discuss. Among the tax delinquents were both gentry scholars and impoverished households. When it came to the gentry scholars, Clerk Zhao and Yang Fangzao shared a tacit understanding not to pursue the matter deeply. Only at the very end did they reach the several commoner households with the largest accumulated arrears.

When they got to the very last household, the Village Chief argued in defense, "That household has only one adult male. It is not that this humble one was remiss in urging payment, but the head of that household is bedridden with consumption. I beg you to show understanding."

County Magistrate Yang stroked his beard. "Everyone says every family has its own difficult scripture to chant. This official is well aware of the people's hardships. However, paying taxes and grain in full is the fundamental duty of the common people. If this official lets him off, other households will follow suit. When the higher officials evaluate performance, they recognize only grain tax delivered. When that time comes, who will show understanding for this official? This household's illness has lasted only a little over a year, yet the Household Office says his arrears go back three years. Not once has he ever paid up promptly and fully. If he is not an obstinate person, then who is? If he still delays and shirks this time, how is this yamen to function? In the final analysis, it is you, the Village Chief, who have been remiss in urging payment. Men! Seize the Village Chief and the Tax Register Clerk and put them in the Standing Cage for half a day!"

As soon as Yang Fangzao finished speaking, without even issuing a tally, Pang Yu and several runners escorted the Village Chief and Tax Register Clerk to the Eight-Character Wall. The Village Chief neither begged for mercy nor required the runners to shove him. He voluntarily proceeded to the outside of the Eight-Character Wall.

The Village Chief showed no particular fear. He shouted toward a cluster of people by the Eight-Character Wall, "Dailong, come over." Immediately, seven or eight people crowded around.

The Village Chief said expertly, "Standing for half a day."

"Seven mace of silver."

"Get lost. Do you take this old man for someone who doesn't know the market rate? Name a real price."

The other few pushed aside the one shouting random prices, and several of them began haggling: "Three Copper Coins and five fen." "Three Copper Coins and two fen." "Three Copper Coins."

Pang Yu watched their price negotiations with considerable interest. Here at the Eight-Character Wall there were quite a few people offering Substitute Beating and Dailong services. In the Ming dynasty, many punishments could be commuted by spending silver to hire someone to endure them in your place. Pang Yu had encountered all kinds of marketization before — education, housing, healthcare, and the like — but the marketization of criminal punishment was something he was seeing for the first time.

Just as he was watching with amusement, a voice like scraping metal suddenly shouted out.

"Nine fen of silver!"