Chapter 318: The Liaodong Tax

In the water fortress of Dengzhou, a battalion of the Main Army Camp was boarding ships. This battalion was organized in the Mandarin Duck formation. Another battalion organized in square formation had already been shipped to Lüshun in the previous batch. Both battalions belonged to the Main Army Camp, which was Chen Xin's personal guard camp. The guard camp was the first to complete its troop replenishment. Most of the replacement soldiers came from last year's temporary auxiliary camps. These auxiliaries had all received basic training and a small amount of individual skill instruction, and had also experienced the atmosphere of the battlefield during the pacification of Dengzhou, making them the highest-quality replacements. In addition, about twenty percent came from the temporary auxiliary camps in Lüshun. These Dongjiang soldiers had previously lacked combat effectiveness due to their physical weakness and poor equipment. They harbored a deep, blood-deep hatred for the Jianzhou bandits. The men selected all possessed some individual skills, many had combat experience, and they had also participated in the campaign to recover Jinzhou, making them equally excellent sources of troops.

The dock was crowded with civil and military officials who had come to see them off, among them Wang Tingshi, who had just recently returned to Dengzhou.

Chen Xin, his face full of smiles, sized up the military officer opposite him. This man had a powerful physique, coarse pores on his face, and a full beard. A fierce, baleful glint constantly flickered in his eyes. His toughness was different from Li Jiucheng's, and also different from Zhang Dong's sinister ruthlessness; instead, his entire being exuded an aura of cruelty.

"General Chen, this is the newly arrived Assistant Regional Commander Liu Zeqing of the Left Personal Battalion. He is also a tiger of a general, and in the future he will be able to lend you a hand, my lord Chen." Wang Tingshi said with a beaming smile. He had just returned from the capital not long ago, and this was the first time Chen Xin had seen this Liu Zeqing.

"Your subordinate pays respects to my lord Chen." Liu Zeqing knelt and said, his voice booming like a great bell. "In the third year, your subordinate also participated in the Great Victory at Zunhua and Yongping, but at that time I was besieged at Santun Camp and was unable to receive your lordship's instruction in person."

Chen Xin helped Liu Zeqing up and said with a smile, "I have heard of Assistant Regional Commander Liu's formidable reputation. Back then, General Liu and Army Supervisor Yang, with a lone force, captured Santun Camp and split the Jianzhou bandits' battle lines. Afterward, you held it for several months, truly serving as a model for the officers of our Great Ming. At the time, we in Jizhou were also constantly worried for the safety of you two."

Wang Tingshi stroked his beard and nodded slightly, feeling somewhat pleased with himself. Before recruiting this Liu Zeqing, he had also made inquiries. The man was indeed a tiger of a general under Yang Zhaoji, and a native of Shandong, making him most suitable for service in Denglai. Even if he could not compare to Chen Xin, he could at least increase Wang Tingshi's own voice in Dengzhou.

He said to Chen Xin, "This year, the court has finished deliberating the military funds. Denglai's share is around one and a half million. In the sixth month, the Ministry of Revenue allocated the first installment of five hundred thousand, which will be distributed to the various units when it arrives."

Wang Tingshi sighed and said, "The court's military pay is indeed somewhat slow. Although the Ministry of Revenue has set the fund amounts, the various provincial administration commissions deliver the funds to the ministry at different times, and they may not always arrive in full. There are always some arrears every year. The additional salt levies from the Lianghuai Salt Transport Commission alone have accumulated arrears of four hundred thousand taels. This year's additional levies have not yet sent a single cent. As for the exemption commutation silver from the Licentiates… ah, in short, once the military funds arrive in Denglai, there will be no arrears for the troops under General Chen."

Chen Xin was silent for a moment. From Wang Tingshi's expression, he knew that the Licentiate exemption commutation silver must be the most in arrears, but Wang Tingshi had stopped himself from speaking further, simply unwilling to casually offend those Licentiates.

"Your subordinate thanks your lordship for your consideration." After Chen Xin finished speaking, he glanced at Liu Zeqing behind Wang Tingshi. Wang Tingshi knew Chen Xin had something to say, so he turned to Liu Zeqing and said, "Assistant Regional Commander Liu, go ask the navy people how long until the auspicious hour for departure."

Liu Zeqing very tactfully saluted and left. Only then did Chen Xin say to Wang Tingshi, "My lord, regarding that Zheng Hegui from Laizhou last time, he was gathering people in Zhaoyuan. Upon interrogation, there were over twenty members of the Wenxiang Sect and White Lotus Sect, and even dozens of bandits. The Dengzhou judge was powerless to deal with them and sought help from Magistrate Lü. By your order, I arrested that whole group of people. This man claimed to be a relative of Minister Bi of the Ministry of Revenue and was ruining Minister Bi's reputation everywhere. I have transferred him to the Dengzhou judge for detention. At his residence, we confiscated over fifty various heretical books, along with other items such as illicit silver and jewels. I have already sent men to deliver them to your lordship's gatehouse. I request that you inspect them and then return them to the victims on your behalf."

Wang Tingshi thought back briefly. It seemed he had indeed met a man named Zheng Hegui in Laizhou last time, who had also claimed to be a relative of Minister Bi. But now that Chen Xin had already arrested him and had evidence and witnesses, although Wang Tingshi was unwilling to offend Bi Ziyan, he was even more unwilling to offend Chen Xin.

But he still said with some worry, "It's just that I don't know whether Minister Bi, upon learning that someone was ruining his reputation, might be displeased. Our military funds, after all, must pass through the Ministry of Revenue."

Chen Xin understood what he meant; he was essentially asking whether Bi Ziyan would bear a grudge because Zheng Hegui was arrested. Chen Xin hurriedly said, "This humble one knows Zhang Yixian, the Supervisor-in-Chief of the Ministry of Revenue and Works, in the capital. I will ask him to explain the matter to Minister Bi. Besides, that Zheng Hegui seems willing to turn over a new leaf."

As soon as Wang Tingshi heard Zhang Yixian's name, he knew that Chen Xin had a good relationship with that eunuch. He immediately understood the underlying logic: ultimately, it was because Chen Xin could win battles and didn't cause trouble. Since the Emperor liked him, naturally the eunuchs would have to support him. Otherwise, based on the meager benefits Chen Xin could offer, Zhang Yixian wouldn't even deign to notice them.

Once Wang Tingshi had figured this out, he immediately tossed the Laizhou gentry to the back of his mind. That day he had indeed accepted benefits from the Laizhou gentry and roughly knew they wanted to seize the Zhaoyuan gold mine. But now, what mattered most to him was military merit. Moreover, Chen Xin was also going to give him benefits, so naturally he no longer paid any attention to those gentry. He immediately said, "In that case, let Zheng Hegui reflect on his mistakes in prison for some days. General Chen, just focus on killing the Jianzhou bandits. If some people below want to make a clamor, I can't be bothered to pay them any heed."

After he finished speaking, having effectively abandoned the Laizhou gentry, he then said to Chen Xin with concern, "The Jianzhou chieftain, knowing full well that our great army is at Lüshun, still recklessly campaigns far away. He should rightly be taught a great lesson. In addition to the troops under General Chen, I have already ordered the Dongjiang Garrison to sortie together, all under General Chen's command, which will surely achieve a pinning effect. There is only one condition: when you go to Lüshun this time, my lord Chen, I beg you absolutely not to personally risk danger."

"Your subordinate will remember everything. Thank you, my lord, for your concern." …

After the ships had put to sea, Chen Xin and Song Wenxian sat at the bow, enjoying the breeze. This time, Song Wenxian would make a stop at Lüshun, then visit various places in the Dongjiang Garrison, and finally go to Pidao to establish channels for contact with Joseon. To make things easier for him, Chen Xin had also recommended him for the post of Advisory Mobile Corps Commander when reporting merits last time.

Although Song Wenxian had always moved in official circles, he had actually been a commoner for many years. Now that he had obtained such a position, his sense of satisfaction went without saying.

Chen Xin recalled what Wang Tingshi had just said about the Licentiate exemption commutation silver. In truth, he had never been very clear on this matter for all these years. He only knew that the collection of the Liaodong tax was being pressed urgently everywhere, but he had little idea how much had actually been collected. With nothing to do on the ship, he asked Song Wenxian about it.

Song Wenxian had dealt quite a bit with officials from the Ministry of Revenue in the capital over the past few years. Those people often complained after drinking, so he had learned something of the ministry's situation. After thinking for a moment, he said, "The Liaodong tax surcharge is not just on the land tax; it also includes miscellaneous items, salt levies, and customs duties. Among these, the categories are numerous. The Licentiate exemption commutation silver is one type under miscellaneous items. It levies a tax on Licentiates and gentry for a portion of the taxes from which they were originally exempt. Originally, these people had exemption quotas according to their different ranks. During the Tianqi reign, because the Liaodong tax was tight, they began collecting exemption commutation silver from civil and military officials, but Licentiates were still exempt. In the fourth year of Chongzhen, they began collecting exemption commutation silver from Licentiates. How could those Licentiates be so easy to deal with? As a result, in just three years, the accumulated arrears exceeded six hundred thousand taels, nearly half the total, making it the item with the highest arrears among the miscellaneous taxes."

After hearing this, Chen Xin laughed and said, "Collecting silver from them is truly not easy. Mr. Song, look at people like Huang Gongcheng and Zheng Hegui. They feel they deserve every tael of silver they earn, but feel they shouldn't have to pay a single coin. Yet, they are precisely the ones with the most silver. After they all default, it instead forces those with the least silver to bear the surcharge. In the process of payment and use, much of it ends up in the pockets of the handlers, who are precisely the Licentiates and clerks. This is how the rich get richer and the poor get poorer. The court has imposed the surcharge on the wrong place."

Song Wenxian also shook his head. "My lord is right; it is indeed the wrong trade. Maritime trade is such a profitable business, yet the annual maritime trade tax is only around one hundred thousand taels. The eight customs gates on the Grand Canal handle goods worth millions each year, yet the total customs gate taxes amount to only six hundred seventy thousand taels. Even for other miscellaneous items that have been surcharged, there are often arrears. I heard from people in the Ministry of Revenue that it's not just the Licentiate exemption commutation silver that is in arrears; the surcharged salt levies and miscellaneous items also have massive arrears every year. It is indeed as Prefect Wang said: the surcharged salt levies from Lianghuai alone have accumulated arrears of a million. In comparison, during the seven years of the Tianqi reign, the total arrears for all Liaodong taxes were less than a million. Arrears on miscellaneous items are high, but the assessment for collecting the land tax surcharge is as urgent as a beacon fire. There were even tax collectors who, unable to meet their quotas, were driven to commit suicide in the government offices."

Chen Xin sighed and said, "If the tax official doesn't die, then the people are forced to die. Right now, drought is plaguing everywhere, and the harvests were already poor, especially in the north. If there are more surcharges, there will be even more refugees abandoning their fields in Denglai, Shandong."

"A few more refugees is no harm; they can always come and join our Dengzhou Garrison." Song Wenxian said without a shred of sympathy. "The court's surcharges are indeed somewhat inappropriate. The original regular land tax actually differentiated based on the yield of the land. In Songjiang Prefecture, the regular tax per mu is one qian, two fen, and five li, and the Liaodong tax surcharge is one fen and two li, which is only one-eleventh of the regular tax. Our land in Denglai is poor, especially in Ninghai Department, where the regular tax per mu is only one fen, two li, and one hao, and the surcharge is five li and eight hao. That is a surcharge of over fifty percent."

Chen Xin was familiar with the situation in Denglai. Penglai County had the highest regular tax, but it was only three fen and eight li. Ninghai and Zhaoyuan both had only a little over one li. Compared to Songjiang's one qian and two fen, one could see how great the difference in harvest yield was.

Song Wenxian looked up at Chen Xin and said with some excitement, "I have inquired about this. In the Ministry of Revenue's budget proposal for the fourth year of Chongzhen, the total Liaodong tax surcharges amounted to nine million nine hundred thousand taels. Of that, the land tax surcharge was six million six hundred thousand, roughly one million four hundred thousand more than the original nine-li silver. The Liaodong tax is being pressed with extreme urgency. In various places, they are even defaulting on the regular tax to pay the Liaodong tax first. Last year, over half of the regular tax was in arrears in seventy percent of the counties across the empire. The bulk of what's in the Imperial Granary is actually Liaodong tax funds. High officials in the court and in the provinces are all eyeing this fat piece of meat. Last year, the Ministry of Works' share of the Liaodong tax was two hundred thousand taels. Dengzhou Prefecture also retained eighty-seven thousand taels for its own use. As long as we win a few more battles, next year Denglai might be able to get over two million."

Chen Xin chuckled. "This time, since Huang Taiji dares to go attack the Chahar, I will naturally teach him a lesson with victories. Since there is the Liaodong tax, the heads of the Jianzhou bandits are worth far more than fifty taels each. I imagine Huang Taiji also thinks there's not much to gain in southern Liaodong, far less than the Chahar's abundant population and horses. Perhaps he has also left troops to ambush me, but he doesn't know that I now have nearly two thousand mounted soldiers. I just don't know exactly how many heads he has prepared for me." (To be continued.)

ps: Requesting monthly tickets.