Chapter 243

The next day, early morning.

As the saying goes, a new official brings three fires. Although re-employment is a bit less enthusiastic than a new job, there are more or less two fires.

At yesterday's court deliberation, one fire had already been lit, burning the Chief Justice of the Court of Judicial Review to confess his incompetence, and burning the Censor-in-Chief to humbly beg for dismissal.

This is a slow simmer, and it won't be finished for a while—not to mention anything else, Minister Weng is still serving in the Ministry of Justice in Nanjing, and the road is long and far, so a violent redox reaction won't happen easily for a while.

Anyone who has stepped into a kitchen knows that when simmering slowly, you often have to light another stove.

And so.

Before dawn, the officials saw the Chief Grand Secretary's carriage parked steadily outside the Ministry of Revenue office.

The passing officials were startled and quickened their pace, looking straight ahead.

As an old member of the New Party and a business bureaucrat who wrote the "Wanli Accounting Record," Wang Guoguang, Minister of Revenue, had a sense of "jumping out of the three realms" in the court, whether in terms of seniority or ability.

Therefore, when the Chief Grand Secretary visited the Ministry of Revenue but was not welcomed by the high-ranking officials, Zhang Juzheng was not displeased, but instead apologized gently with a bow: "I came without notice and have disturbed you, Ruguan."

The abruptness was certain; Zhang Juzheng had originally planned to discuss the second matter assigned by the Emperor during the morning court today.

But before going to sleep yesterday, he changed his mind temporarily, so he didn't have time to notify the Ministry of Revenue in advance.

Wang Guoguang stood up from the main seat, poured soy milk into a teapot, and walked toward Zhang Juzheng while holding the teacup: "Is the Grand Secretary here to flatten the Ministry of Revenue's cliques?"

Which ministry doesn't have cliques?

It's just a matter of high or low.

Zhang Juzheng stood up, took the tray with both hands, and placed it on the tea table: "The Ministry of Revenue's cliques have already been self-examined by Li Youzi. Ruguan is a financial ox-cleaver, why use it to kill a chicken?"

The two of them set the tone for this private conversation.

Since he wasn't here to hold them accountable, the two naturally didn't distinguish between primary and secondary, but both sat down on the guest chairs on either side of the tea table.

Wang Guoguang picked up the teapot and poured a cup of soy milk for Zhang Juzheng: "Sigh, I thought I had made a mistake somewhere and was going to be sentenced to death by His Majesty."

Minister Wang was exactly seventy this year, and his complexion looked even more spirited than Zhang Juzheng's.

Only his brows were tightly furrowed, looking slightly gloomy.

Zhang Juzheng left his seat and half-stood to take the teacup.

He naturally heard the resentment in Wang Guoguang's voice regarding yesterday's court deliberation; in fact, this emotion was extremely common among the old officials.

"Ruguan, Weng Dali fabricated a miscarriage of justice and harmed three innocent lives. How can you and I degenerate and mix with him?"

What is innocent?

It means living a normal life, suddenly being thrown into prison, calling to heaven and earth with no response, hoping to leave prison with one's innocence, but finally being sent to the execution ground, and in despair, having one's flesh cut off piece by piece until one dies wailing in blood.

That is innocent.

Zhang Juzheng didn't like drinking soy milk, so he only took a symbolic sip while talking.

Upon hearing this, Wang Guoguang shook his head slightly: "Shuda, I have walked straight and sat upright all my life. I am not afraid of what I say being heard by His Majesty."

"Human lives are not the same. You and I, court officials, only know Weng Dali; where have we ever seen the maid Lotus?"

"Yes, the Ministry of Justice committed a miscarriage of justice, but that was something that couldn't be helped. Who can go through a lifetime as an official without making a mistake?"

"If Weng Dali is easily sentenced to death, who will dare to work hard in the future?"

"Grand Secretary, His Majesty is just trying to flatten cliques. Why not leave Weng Dali a way to live, even if it means stripping him of his rank and exiling him three thousand miles away? The court and the public will surely praise His Majesty's benevolence."

Wang Guoguang certainly wasn't really afraid that he would follow in Weng Dali's footsteps. Since entering officialdom, he had never made a mistake.

A poem he wrote when he first became an official—"Wang Guoguang of Shanxi, first served in Wujiang. If I accept a single coin, I will die in a foreign land and not return home"—still accompanies Wang Guoguang, and it is currently hanging in the main hall of the Ministry of Revenue.

He just wanted to plead for mercy, so he did.

Upon hearing this, Zhang Juzheng slowly put down the teacup and was speechless for a while.

He certainly understood these old officials. Lotus or not, in the end, it was just a name. Weng Dali was a living person, at least someone he had seen, talked to, and argued with in his memory.

Moreover, having reached the level of court official, official documents are full of thousands of deaths and injuries. The number three probably cannot move a heart of iron and stone.

To tell the truth, does he, Zhang Juzheng, care?

Zhang Juzheng asked himself, couldn't help but laugh at himself, shook his head, and blocked Wang Guoguang's plea: "Ruguan, it's different. If you had read the case file, you would understand."

"At that time, Weng Dali and Zhang Guowei did not make a mistake; they knew it was a miscarriage of justice and deliberately forced a confession!"

"As for who will dare to work hard in the future... Pan Zhiyi, who insisted on not closing the case, will surely do better than Weng Dali and the others after he returns to the Ministry of Justice."

That was enough to say.

After all, in terms of justice and morality, Weng Dali ultimately could not stand on firm ground.

But with an old friend in front of him, Zhang Juzheng paused and added: "Ruguan, for you and me, we naturally only know Weng Dali well; but for the common people outside, Lotus is a living person."

"The hearts of the people are often in these matters, just as His Majesty said, the water that capsizes the boat is the tears of the common people."

"You and I, court officials, govern all things and shepherd the people on behalf of the monarch; we must still prioritize the big picture."

Now it was Wang Guoguang's turn to be silent.

Minister Wang was not a person who was good at arguing, and at this moment, Zhang Juzheng's grand theories of morality and the big picture were smashed down, leaving him speechless.

After a long while.

"Sigh."

Wang Guoguang sighed for the second time: "Forget it, what is the Grand Secretary here for?"

It was as if he had skipped this topic.

Zhang Juzheng had no reason to dwell on it, so he naturally spoke of the purpose of his visit: "Naturally, it is for the foundation of the country, the major financial matter, land surveying!"

Rectifying the team is ultimately for the sake of getting things done; one cannot put the cart before the horse.

The Emperor has always been very clear about this point.

Upon hearing this, Wang Guoguang frowned slightly and asked bluntly: "What difficulties could there be in land surveying that make it inconvenient for His Majesty to come forward and make a decision?"

Unless it's a dispute over the route, for general business issues, the Emperor only acts like this when the opinions in the court are split fifty-fifty.

Just like the Lotus case yesterday, he was waiting for a central ruling.

Zhang Juzheng didn't beat around the bush and directly reached into his sleeve to take out several memorials: "In the land survey of Huguang, several counties had a dispute over one matter, and the Provincial Governor's office submitted it to the throne on their behalf."

"His Majesty wasn't sure after reading it, so he asked me to discuss it with the court officials. I didn't have a bottom line after reading it, so I wanted to ask Ruguan for an idea."

After saying that, he placed the two memorials on the tea table and pushed them over gently.

Land surveying mainly relies on local county officials to execute, but each county official has a different personality and ability, and the methods adopted are also different.

Take Huguang as an example.

Daye County in Huguang first let the gentry survey it themselves, and the county government reviewed it—"Order them to survey it themselves and then review the survey."

You County was more meticulous, directly building a set of grassroots staff, doing everything personally—"Dividing the groups and assigning duties, duties of surveying, duties of calculating, duties of writing, everyone has their own numbers, managing the fairness, and overseeing the survey... the width and length of the fields are all measured with ropes."

Huang'an County was the boldest.

They actually directly confiscated the gentry's official fields—"After the measurement in the eighth year of Wanli, they were all treated as civilian fields for taxation, and there were no more official fields."

In short, each county did its own thing. If the prefecture worked together, it would at most be a comparison; if they encountered a prefecture with a bad atmosphere, a spitting war would ensue.

For example, the memorials Zhang Juzheng pushed to the tea table were the latter.

Zhang Juzheng placed the memorials in front of Wang Guoguang one by one and explained: "First, His Majesty was afraid that clearing out hidden households would cause trouble, so he gave his word to exempt them from poll tax for three years, and temporarily spread the tax amount into the land tax for three years (Chapter 188)."

"After this matter was notified to the prefectures and counties along with the land survey, there was quite a bit of discussion, and then it intensified. Now it has become a noisy mess in the local areas."

Wang Guoguang frowned, becoming more and more puzzled.

He looked at Zhang Juzheng suspiciously and asked: "Since it is an expedient measure for three years, to be stopped immediately, why is it being argued so fiercely?"

He naturally knew about this matter.

The Emperor's concerns were not unreasonable. Hidden households are mostly poor people. Even if they are cleared out, they cannot afford the poll tax. This temporary expediency shows the Emperor's maturity in planning for the country.

Precisely because of this, he really didn't understand what there was to argue about in the local areas.

Upon hearing this, Zhang Juzheng did not answer immediately.

Instead, he stretched out his index finger and pressed it on one of the memorials.

Zhang Juzheng looked at Wang Guoguang, his expression seemingly approving yet seemingly wary, and said softly: "Mo Yang, the Magistrate of Jiangxia, claims that this policy is deeply in line with the national situation, and exempting the poll tax should be a permanent rule!"

Wang Guoguang's expression stirred!

He almost blurted out: "Nonsense!"

As one of the three major taxes, the poll tax is an important source for the national treasury. An expedient of three years is just a concession for the land survey!

How dare he set it as a permanent rule!?

The Emperor actually took it out to discuss it solemnly. Is he not comfortable if he doesn't empty the Taicang warehouse?

Zhang Juzheng didn't say anything, just signaled Wang Guoguang to look at the memorial.

Wang Guoguang's face scrunched up, and after hesitating for a moment, he reached out and picked up the memorial Zhang Juzheng was pressing.

Dissatisfaction is dissatisfaction, but he still had to look.

He lowered his gaze and landed on this memorial.

After reading a few lines, Wang Guoguang suddenly realized that he had misunderstood the person's meaning. It wasn't just about exempting the poll tax; it referred to the matter of "fixing the poll tax and spreading it into the land tax" being set as a permanent rule!

Mo Yang started from the Lijia system, arguing that it was centered on the Yellow Register of taxes and corvee and the Fish-Scale Register, combining people and land.

By the Chenghua reign, poll taxes were increased, and land was annexed, leading to the flight of Lijia and the abandonment of household registration by the people, forming the spectacle of over two million refugees in Jingxiang!

Households and land have been drifting further and further apart ever since.

Then he began to argue that after the two parted ways, even with this land survey and household clearing, it would be impossible to restore the old appearance.

The more Wang Guoguang read, the more complex his expression became.

At first, he thought it was opportunistic nonsense, but when he saw the opening argument, he became more serious. Until this moment, Wang Guoguang had to treat it with respect.

Minister Wang read the memorial seriously.

Zhang Juzheng said his own opinion from the side: "Mo Yang said that the policy of canceling the poll tax and increasing the land tax is deeply in line with the national situation, which is really not wrong."

"The Yellow Register records people, and the Fish-Scale Register checks land."

"But the Yellow Register, which collects poll tax, gradually lost its utility before the Jiajing reign, and by this dynasty, it had completely become waste paper."

"Taking Cili County as an example, the household registration of the county is full of giant thieves, with families having thousands of people but only a few households recorded, and families with no children but records of several people..."

The Yellow Register of that county had long been eaten away. The most obvious sign was that in this household clearing, a powerful family had thousands of people, but only a few were in the Yellow Register; poor people had died out, but they were recorded as families of several people in the Yellow Register.

Wang Guoguang was multitasking, reading and nodding in response: "I remember, in the fifth year of Longqing, the Censorate submitted a memorial about this matter."

"It said that in the actual collection of each county, the phenomenon of bringing poll tax along with grain tax emerged one after another."

This is actually the exact opposite of the policy at the beginning of the dynasty.

At the beginning of the dynasty, the number of people determined the taxes and corvee of the Lijia, which means the poll tax determined the land tax—"The system at the beginning of the dynasty was to set the Lijia based on the number of people, and the grain tax followed."

Now it has become bringing poll tax along with grain tax, which means as long as the land tax quota is collected, the poll tax performance is naturally completed, which means the land tax determines the poll tax.

Who is primary and who is secondary has undergone a earth-shaking change.

Wang Guoguang finished reading Mo Yang's memorial and had completely changed his view. This argument was truly based on the national situation and pioneered a precedent!

Having said that, he did not express his position immediately.

Wang Guoguang frowned and thought for a while, then reached out to take another memorial, titled "Questions on Poll Tax and Grain," signed by Hong Maode, a Juren supervisor of land surveying in Xiangxiang County.

Zhang Juzheng explained from the side: "Hong Maode does not agree with this matter, and His Majesty also thinks it makes sense."

Wang Guoguang opened the memorial without raising his head: "It's really hard for laymen to distinguish."

Zhang Juzheng paused.

Wang Guoguang didn't notice it at all, reading Hong Maode's memorial, silently reciting in his heart: "The people are the foundation of the country, and land is the heaven of the people.

Without poll tax, the matters of taxes and corvee are entrusted to the land, and the people treat their land like poison, wanting to leave it as quickly as possible.

Once the land is gone, they become wandering people outside the world, and the Son of Heaven cannot use them, and the county magistrate cannot order them, this is following profit and diligence..."

After reading it, Wang Guoguang couldn't help but shake his head.

This Hong Maode analyzed the pros and cons entirely from the perspective of governing the people, believing that the inclusion of poll tax into land would cause the complete decoupling of poll tax and land—if only land tax is paid and no poll tax is collected, there will be more people who abandon their land and lie flat.

"Poll tax without grain" becomes "people without registration," and the imperial court cannot control these people, resulting in "having the land of the Great Ming, but no people of the Great Ming."

In Wang Guoguang's view, this argument is more about stance than analysis, and it has no persuasive power.

People are not wild beasts; they always have to make a living in the market. If they abandon their land, they still have to make a living in other ways, whether it's trading, or working in a workshop, they are all people of the Great Ming who rot in the pot.

Wang Guoguang opened the next memorial, "On the Fish-Scale Register," signed by Xu Ximing, the Magistrate of Qianjiang.

As soon as he touched it, Wang Guoguang felt that the touch was different.

After opening it, he found that the first page was two stickers pasted with rice paste.

One was the style of the Fish-Scale Register.

One was the style of the Yellow Register.

Following that was the argument:

"The Yellow Register uses households as the mother and land as the child; the Fish-Scale Register uses land as the mother and households as the child.

Laws produce abuses over time. If you want to rectify them, the law should be simplified.

It is better to abolish the Yellow Register and use the Fish-Scale Register exclusively. All taxes and corvee should be based on the Fish-Scale Register, which is the so-called 'sitting on the map to return grain'..."

This Magistrate of Qianjiang, Xu Ximing, was only a Jian-sheng, but it was rare for him to speak with substance.

Xu Ximing meant that although the Yellow Register is easy to compile, it is difficult to verify.

For example, the Liu family in Longgang Town, Yangxin County, was only one household in the Hongwu reign, but by the Jiajing reign, it had split into three households, and now there are thirteen households with over six thousand people.

For two hundred years, every time the Yellow Register was remade, the Liu family members scattered to avoid being recorded. Before this household clearing, there were only two hundred people in the Yellow Register!

In contrast, the Fish-Scale Register is much more convenient. Although the items are complicated, the land is there and won't grow legs to avoid land surveying.

Once the Fish-Scale Register is compiled, the review is extremely simple. Using it as the basis for taxation, one can "sit on the map to return grain"—that is, with one register in hand, the land tax can be collected in the bag.

Wang Guoguang still did not express his position.

He closed one book and took another.

After reading the opposition of Li Tengfang, the Magistrate of Xiangtan—"The world established by ancient emperors, households and land, have never had one eliminated to be merged into the other. There are many arguments of sages and views of heroes, but I have never heard that it is convenient to collect grain but inconvenient to collect poll tax."

There are those who talk about ancient systems, those who talk about established laws, and of course, those who say this move is sucking the blood and fat of the gentry.

He also read the support of Wu Ren, the Magistrate of Daye—"At the beginning of the dynasty, everything was waiting to be done, only for the fields to be opened and households to increase; now that it is the peak of the prosperous age, we should equalize taxes and love the small people. How can we bear to see the rich have fields connected by paths but few poll taxes, while the poor have no place to stand but many corvee duties?"

There are those who talk about progress, those who talk about distribution, and of course, there is no lack of political opportunists who flatter the Emperor.

Wang Guoguang looked at them one by one.

Time passed slowly, and the dawn finally broke.

The sound of carriages and horses from the Thousand-Step Corridor had stopped.

Wang Guoguang was reading quietly, and Zhang Juzheng waited patiently on the side.

Until the soy milk on the tea table no longer drifted with heat.

Wang Guoguang also finished reading the last memorial.

Seeing this, Zhang Juzheng leaned forward and asked softly: "What does Ruguan think?"

There are not many times when the Chief Grand Secretary is drumming in his heart, and this matter is a rare one.

After all, it is the ancestral law that has lasted for two thousand years. Even Zhang Juzheng, who is determined to change, did not dare to easily put it on the Wenhua Hall without full confidence.

Wang Guoguang slowly raised his head and looked at Zhang Juzheng.

He did not answer, but instead looked full of emotion: "Spreading poll tax into land..."

"It is indeed spreading poll tax into land."

Zhu Yijun stood on the Longevity Mountain, overlooking the entire Western Garden.

Xu Jie sat in a pavilion nearby, panting and pounding his legs.

The accompanying eunuchs and palace maids were driven far away by the Emperor, and only Zhang Fuzi, a Shujishi of this year, was allowed to support Xu Jie.

Xu Jie was about to speak a few words of criticism, but heard the Emperor's voice coming with the wind again: "Zhang Zizan, I remember that your article for the Shujishi exam was about tax reform, so you must be an expert."

"What do you think of spreading poll tax into land, is it good or bad?"

As the saying goes, the green forest is deeper than the bath, and it is always the rain and dew of the heavenly family.

The air on the Longevity Mountain is very good. Except for a stone throne and a pavilion, it is full of trees, covered by two pines.

But in this good air, Xu Jie inexplicably smelled a trace of murderous intent.

He looked at the young and introverted Shujishi beside him without a trace. Zhang Fuzi... I remember he is the Qilin son of the three Zhangs of Taicang, right? Why did he get the Emperor's special attention?

Strange place, strange accompanying personnel, strange questions, everything reminded Xu Jie that this was a dangerous response.

The old official was naturally sensitive, but Zhang Fuzi was still ignorant, thinking about the wording: "Returning to His Majesty's words, this subordinate thinks that in terms of tax collection, land is production, and people may not be."

"Whether it is poll tax or land tax, in the end, it is collected according to 'production'."

"For thousands of years, with the construction of water canals, the casting of farm tools, water wheel irrigation, and plowing with cattle, the 'production' of poll tax has gradually become worthless. It can be said to be plucking the least wool and hearing the loudest sheep call."

"This subordinate thinks that exempting the poll tax and making up for it from other places is the general trend!"

Upon hearing this, Zhu Yijun couldn't help but laugh.

When things develop to a certain point, the natural discussion caused is always better than him, the Emperor, dragging them along.

It is good that the timing is ripe, everyone has their own thinking, and the reactions of the people involved are real.

Spreading poll tax into land is like this. None of the memorials transferred to Zhang Juzheng were instructed or guided by Zhu Yijun.

The Yellow Register was something that had completely rotted during the Jiajing reign.

The adjustment of the Lijia tax and corvee system began during the Longqing reign.

The "six inconveniences" of the Yellow Register and the "six conveniences" of the Fish-Scale Register were also used in the second year of Wanli to argue for "taxing according to people," which should turn to "taxing according to land."

The gestation of policy requires a historical background. It just so happens that the prototype of spreading poll tax into land appeared during the Wanli reign.

Whether it is "Questions on Poll Tax and Grain" or "Discussion on Collecting Poll Tax," they are all remarks that appeared in the Wanli reign in history. Even Zhang Fuzi's remarks are probably heartfelt words.

To say what Zhu Yijun did in it, perhaps it was just using the temporary three-year exemption of poll tax as a lead, which is really insignificant.

Of course, this does not mean that it will be implemented immediately.

It should be said that the current imperial court does not have the conditions to slaughter cities at every turn, so the preparatory work in the early stage naturally has to be doubled.

Zhu Yijun faced the mountain wind without looking back: "This statement is novel, worthy of being a talented person. So, should I promote 'spreading poll tax into land' to all provinces?"

Zhang Fuzi hurriedly bowed: "This subordinate's firefly light makes His Majesty laugh."

He paused and replied: "Your Majesty, I'm afraid it's not the time yet."

"This method is a major policy of equalizing taxes. Once implemented, I'm afraid the gentry and powerful people in the world will be in an uproar again!"

"Now the land survey is in full swing, and the civil unrest in various provinces has not yet subsided. If we act too hastily, I'm afraid it will really cause a great mess."

The Emperor is naturally an Emperor who can listen to opinions.

Zhu Yijun nodded thoughtfully.

Then he was somewhat angry: "They are really the great enemies of the world! Why do they jump out to oppose me every time there is a good policy!"

Zhang Fuzi sighed in his heart, the Emperor is indeed young and vigorous.

He pondered for a moment and said to appease: "His Majesty is like the sun in the sky. They are like cicadas, unable to see His Majesty's glory, and can only buzz shrilly everywhere, disturbing His Majesty's peace for a moment."

Upon hearing this, Zhu Yijun laughed.

He turned to look at Xu Jie: "Junior Tutor Xu, look at what a young talent is."

Xu Jie felt his hair stand on end and barely squeezed out a smile.

Zhu Yijun turned his head slowly, looked at Zhang Fuzi, and smiled: "Official Zhang, the civil unrest in Huzhou Prefecture, Zhejiang, was done by your family, right?"

A light sentence fell.

Zhang Fuzi's mouth still had a reserved composure, but his ears exploded!

His brain was suddenly congested, and his face turned pale instantly!

Before he could react.

He saw that the Emperor had already restrained his smile, expressionless, and said softly: "Do you want to rebel?"

——

It was all written on the same day, there is no draft, it was barely completed today, indicating that I will rest for a day tomorrow.

(End of chapter)