Chapter 288: Withholding What Is Left, Continuing Without Ceasing

Zhu Yijun stared at the two sets of figures submitted by Wang Zhiyuan, momentarily silent.

Wang Zhiyuan's figures on households and dingkou referred, of course, to household counts, since the court taxed by household.

The court's regular taxes currently consisted of three categories: land tax, household tax, and miscellaneous taxes.

From this narrow view, merely examining the household tax of Shuntian Prefecture revealed that the tax base had been eroded by fully seven or eight tenths.

With things this bad, how could the dynasty not be nearing its sunset?

Zhu Yijun sighed: "What about land area?"

Wang Zhiyuan, fully prepared, replied without hesitation: "Your Majesty, in the fifteenth year of Hongzhi, Shuntian Prefecture's cultivated land totaled sixty-eight thousand seven hundred twenty hectares, thirteen mu, and five fen."

"Last year's Yellow Register for Shuntian Prefecture recorded ninety-nine thousand five hundred eighty-two hectares, ninety-nine mu, and nine fen."

Zhu Yijun froze at the words.

His expression turned puzzled: "Population has dwindled to two tenths, yet land area remains so… normal?"

"Normal" didn't mean no concealment at all.

Rather, compared to the eight-tenths drop in population, this steady rise in land area seemed suspiciously gentle.

Wang Zhiyuan, having been exiled to provincial posts since Wanli's first year, seemed to have anticipated the emperor's question.

"Your Majesty, each prefecture and department has its own circumstances. When I was in Dengzhou, the Yellow Register showed many people but little land; by the time I reached Jinan Prefecture, both population and land had dwindled."

Wang Zhiyuan bore the bearing of a seasoned official, his voice resonant and measured.

In just a few sentences, Zhu Yijun already felt a favorable impression.

Zhu Yijun earnestly asked Wang Zhiyuan: "Wang Qing, why is this so?"

He understood the decline in population—it was merely an upgraded version of Xu Jie's land transfer scheme.

Without household registration, one avoided head tax and corvée labor; commoners fled taxation by surrendering their land to powerful families, who gladly accepted.

Beyond the central government's lost tax base, this was, in a way, mutual benefit.

The same logic applied to land: the fewer registered, the more wealth was hidden among the people.

But how the actual conditions differed across prefectures—he, the emperor secluded in the inner palace, could not know as well as these local officials stationed in the provinces.

After a moment's thought, Wang Zhiyuan replied: "Your Majesty, the Ministry of Revenue's eight-point land survey includes one such provision."

"It states: 'Reinstate the original quota assignments.' Land is classified as imperial, civilian, or military; grain assessments are divided into upper, middle, and lower grades; each must be individually inspected to prevent fraud."

"Imperial land, civilian land, military land; upper-grade grain, middle-grade grain, lower-grade grain; and households, too, are categorized as official, supervisory, military, or civilian."

"The weight of land tax and household tax collection varies by prefecture and cannot be uniformly applied."

"Another provision is strict punishment for concealment."

"It requires determining whether concealment is driven primarily by the yamen or by powerful local elites."

"The former focuses on hidden land; the latter also addresses hidden population—there is a distinction."

"As for Shuntian Prefecture…"

Wang Zhiyuan suddenly paused.

He glanced at Shen Shixing behind the emperor, then bowed respectfully: "Your Majesty, I beg your pardon before I speak."

His demeanor clearly signaled he was about to say something inappropriate.

Zhu Yijun glanced at Wang Zhiyuan in surprise, then nodded generously: "Answer truthfully."

After rising, Wang Zhiyuan hesitated again before speaking: "In Shuntian Prefecture, most land is imperial estate or official land, which is exempt from tax—hence, concealment is naturally minimal."

"As for population, first, there was the aftermath of the Gengxu invasion."

"Second, there are simply too many powerful officials, nobles, eunuchs, imperial relatives, and renowned temples in the capital to which commoners can attach themselves."

Wang Zhiyuan sighed: "Otherwise, where do all these households' adopted sons, adopted daughters, servants, and tenant farmers come from?"

Shen Shixing turned his face away.

He himself had never done such things, but many of his southern Zhili relatives and disciples had acquired property in the capital—just like the Song Confucians, who "in their Beijing residences, lived with the extravagance of nobles, accompanied by more than ten concubines."

As the leader of the southern Zhili faction, Shen the Grand Secretary felt a pang of shame.

Wang Zhiyuan paid no heed to whether his words offended anyone and continued: "Your Majesty, this is precisely the most difficult aspect of this land survey and household registration."

He bowed again, apologizing for his earlier words.

Zhu Yijun understood Wang Zhiyuan's meaning perfectly.

The greatest difficulty in land survey and household registration was not locating and registering people and land.

It was confronting everyone who resisted the court during this process.

This included not only powerful gentry and local elites, but also the commoners who served as slaves or tenants!

Once hundreds of thousands of people were uncovered, how would they be handled? That would be a colossal problem—many were barely surviving; adding a head tax now would starve countless others to death.

When Xu Jie returned his land in Songjiang, he genuinely redistributed land to the people, so no unrest occurred.

But what of Shuntian Prefecture?

Should the court seize the land of powerful officials, nobles, eunuchs, imperial relatives, and renowned temples and give it to the commoners?

On what grounds? They are legally exempt from tax!

That was why Wang Zhiyuan had begged pardon—those concealing the most population in Shuntian Prefecture were precisely the court's own pillars.

At that moment, Shen Shixing, standing beside them, could no longer remain silent: "Has Wang Jingzhao, since assuming office yesterday, even had time to review the Grand Secretariat's land survey plan?"

Wang Zhiyuan blinked, then replied frankly: "Not yet."

He had been in office less than a day—he hadn't even finished reading his own department's archives.

Seeing the emperor say nothing, Shen Shixing organized his words: "The concerns you just voiced, Your Majesty and the Grand Secretariat have already considered."

"After the land survey, the current tax system will be reformed, and during this transition… household tax will be temporarily suspended."

The land survey is not the end—it is merely the beginning of tax reform.

Once the tax base is clarified, collection methods must follow suit.

Not only will the Single Whip Law be implemented immediately, but land tax, household tax, miscellaneous taxes, and corvée labor will all undergo major changes.

Suspending household tax is the court's concession to the people during this turbulent period—within the Grand Secretariat's view, ensuring the people are not burdened to the point of rebellion during this reform is paramount.

Yet Wang Zhiyuan, hearing only Shen Shixing's opening words, was stunned.

Temporarily suspend household tax!?

That is no small sum!

As one of the three major taxes, even a three- to five-year suspension would drain the Imperial Treasury!

He stared in shock at Shen Shixing, then at the emperor.

Seeing both men regard it as perfectly natural, Wang Zhiyuan exclaimed in disbelief: "Temporarily suspend household tax? How will the court sustain its revenue!?"

Of course, suspending tax was not inherently bad.

An emperor who suspends taxes is always enshrined by the people.

Especially now, during the land survey, the hundreds of thousands of newly uncovered people could continue their labor without being crushed by an additional tax.

But the question is—can the court afford it?

When the Hongwu Emperor set the tax at one-thirtieth, it sounded noble, yet exorbitant surcharges still piled on.

Don't let this turn into empty promises followed by chaos.

Shen Shixing cleared his throat: "Over the next few years, the household tax amount will be redistributed onto land area. The specifics of the tax reform will depend on how much land and population we uncover."

Wang Zhiyuan fell into thought.

Redistributing household tax onto land area…

He clearly sensed this meant shifting the people's head tax onto landlords and powerful families.

Yet something felt obscured, just beyond his grasp.

He pondered for a long while, unable to see clearly.

Finally, Wang Zhiyuan nodded hesitantly: "This might give landless peasants a lifeline, but the landlords and powerful families will likely react even more fiercely."

Land survey is a tax increase; adding a head tax burden to landowners is also a tax increase.

The question is how fiercely they will resist.

Yet at least it aligns with his own ambition to curb powerful clans and revive the common people.

Shen Shixing exchanged a glance with the emperor, then replied solemnly: "We will suppress resistance for a few years. When we eventually resume household tax, we will reduce the land tax burden imposed during this interim."

Zhu Yijun watched Shen Shixing deceive Wang Zhiyuan and couldn't help rubbing his nose.

Household tax would never be resumed—it would remain permanently abolished.

Land tax would never be reduced again.

This was a desensitization test—for the purpose of merging head tax into land tax!

Historical products carry historical missions.

Feudalism carried one; the recommendation system carried one; head tax carried one too.

For much of Chinese history, head tax served a positive, constructive role.

But circumstances change.

At this point in history, head tax had become entirely detrimental to productive development.

Together with the Ming dynasty's backward household registration system, it had shackled the people like fuel, pinning them to their villages and counties.

The burden forced perpetual farming.

Official coercion prevented mobility.

Under this tax and registration system, the Ming dynasty could never give birth to industry.

Atomization is the result of industry—and its catalyst.

Meanwhile, handicrafts in the Jiangnan region were starving for labor; Zhu Yunhua in Huguang had erected iron smelting factories; provincial governments eagerly awaited commercial taxes from the people; and the nobles of the two capitals rushed to transport ship after ship of goods back and forth along the sea routes.

Light industry needs displaced peasants; heavy industry needs artisans with free household registration; merchants wealthy beyond measure yet forced to wear coarse hemp clothing also require the abolition of status-restricting household registration systems.

Exempting household taxes is the first step in tax and registration reform—the Central Authorities, under the pretext of land surveying, have quietly begun warming the water in the pot for the frog.

Due to millennia of ingrained habit in collecting head taxes, most landlords and local tyrants will cling to the hope that this is merely "temporary."

Just as Wang Zhiyuan reacted—landlords will certainly protest, but for these few years, we must suppress them more firmly.

But in reality.

Once the land survey is complete and the tax base is fully established, on what grounds would we ever restore the head tax?

Landlords' burdens have increased? So what?

The Yellow Registers are the supreme symbol of actual rule; as long as we hold them, no internal rebellion can shatter the empire.

The Wild Boar Skin can kill people; the Great Ming, if it kills with precision, can kill just as well.

Of course, a smooth transition is best.

Therefore, the matter must not be explained too clearly—Grand Secretary Shen, even to this junior minister before him, will deceive whenever possible.

Wang Zhiyuan has never served in the Central Authorities; his vision naturally cannot reach this level.

He nodded thoughtfully.

Seeing Wang Zhiyuan nod in agreement, Shen Shixing continued: "Next is Wang Jingzhao's statement: the entire Shuntian Prefecture is filled with tax-exempt official lands."

"Jingzhao, His Majesty and the Grand Secretariat have just decided: starting with next year's jinshi and juren candidates, upon retirement, they will be granted tax exemption for only three and a half mu of land."

Upon hearing this, Wang Zhiyuan was not overly surprised.

This policy had been hinted at since the imperial examination class of Wanli 2, speaking of new rules for newcomers and old rules for veterans.

But it had never begun, leaving these two cohorts in constant anxiety.

It seems the wind has blown long enough—this year, it will finally begin.

Three and a half mu of tax exemption is barely enough to feed a family without starvation.

The Emperor and the Grand Secretariat will inevitably earn a reputation for being harsh and unfeeling.

Otherwise, they would betray the decades of hardship these jinshi have endured.

Of course, these are the jinshi after Wanli 8—future opponents, still in swaddling clothes—none of which concern these old men.

Thinking of this, Wang Zhiyuan curiously asked: "When was the edict issued? I heard nothing of it."

If the Central Authorities had issued a formal decree, the literati would have raised a fuss—how could I have missed it?

Shen Shixing stroked his beard vaguely: "We will announce it when registering for the imperial examinations in the twelfth month."

This is an open strategy—you don't want an official post? There are plenty who do!

Retirement benefits? Today they can't even accept three and a half mu of tax exemption—what will they dare do once they become officials?

Wang Zhiyuan couldn't help glancing at Shen Shixing.

This prodigy, who entered the Grand Secretariat at only forty-three, has in two years gradually acquired a touch of cunning and deceit.

The water of the Grand Secretariat, it seems, is not good.

Wang Zhiyuan shook his head, banishing idle thoughts, and returned to the topic: "If so, then the most difficult issue in today's land survey must be temple lands."

"In northern Zhili alone, hundreds of new temples have appeared; Shuntian Prefecture alone has over a hundred!"

The difficulty lies not merely in their power, but also in their nuisance.

Any matter involving large numbers of commoners is inevitably troublesome—especially when treating commoners as human beings.

The Daoist sects are somewhat easier; the Buddhist monks, however, are truly difficult to deal with—even when their temples are razed and their mountains destroyed, they never cease.

As Shen Shixing was about to speak, the Emperor cleared his throat.

Grand Secretary Shen wisely fell silent.

Zhu Yijun smoothly took over: "Besides attending to Minister Wang, my purpose in coming here is to inform you: I shall tour the twenty-four prefectures and counties under Shuntian."

"You just spoke of high officials, imperial relatives, eunuchs, and noble kin—I shall personally visit them, to see how wealthy their households truly are."

"As for the Buddhist and Daoist sects, I shall not hesitate to pay them visits."

Wang Zhiyuan suddenly burst into a coughing fit.

After a long while, he calmed himself by pressing his chest.

He exchanged a glance with Chang Chunjiao, and both simultaneously wore expressions of distress.

The former sighed helplessly: "Your Majesty…"

Zhu Yijun cut him off directly: "This was decided in the regular court session. Prepare quickly—no need to argue."

He understood the outer court's fear of trouble.

But a true emperor cannot spend his entire life within the palace.

If he does not venture out to inspect, he will end up as blind as Zhang Juzheng was in history—and that would be disastrous.

Wang Zhiyuan still wished to speak, when Zhu Yijun suddenly turned to him: "If Minister Wang finds this sudden, I shall stay overnight in Shuntian tonight—let my eunuchs and secretaries assist you, so we may depart sooner. What do you say?"

Wang Zhiyuan, the Prefect, was startled, nearly leaping from his seat: "Your Majesty, of imperial dignity—how can you stay overnight in Shuntian Prefecture!"

Zhu Yijun stared at Wang Zhiyuan, smiling silently.

Seeing the Emperor's expression, Wang Zhiyuan finally understood.

He had heard rumors that the Emperor often used such shameless tactics—today, he had finally witnessed it.

Wang Zhiyuan bowed helplessly: "May I be granted a few days to prepare the archives, so that when Your Majesty has questions, I may not be ignorant?"

Zhu Yijun nodded with satisfaction: "Then October 28th. Depart early, return early."

Saying this, he ignored Wang Zhiyuan's sour expression, nodded to Shen Shixing, and turned to leave.

Shen Shixing hurried after him.

Wang Zhiyuan and Chang Chunjiao bowed in unison, offering a formal farewell.

At that moment, Zhu Yijun suddenly remembered something and turned back curiously: "I seem not to have seen the Vice Prefect?"

Few officials in Shuntian are qualified to appear before the Emperor, but besides these two, there should be one Vice Prefect of fifth rank or higher.

Hearing this, Wang Zhiyuan was momentarily at a loss for words.

Chang Chunjiao, beside him, suddenly spoke: "Your Majesty, the day after the Prefect assumed office, Vice Prefect Gu Tingwu used connections to transfer to the Temple of Ancestral Worship."

Zhu Yijun froze, instantly understanding what had happened.

He nodded calmly and smiled: "Each time I meet Minister Chang, I hear complaints—should your next performance evaluation be favorable, the Censorate may well have a vacant seat waiting for you."

Chang Chunjiao, unsure whether the Emperor was jesting or mocking, hastily bowed and claimed guilt.

When he looked up again, only the Emperor's retreating back remained, surrounded by his close attendants.

After leaving the Shuntian Prefecture office, Zhu Yijun's expression darkened.

He turned to Jiang Keqian, his voice harsh: "Go—seize Gu Tingwu's household. See what crimes merit extermination of his entire clan."

Jiang Keqian immediately moved to obey.

Shen Shixing, who had been calmly trailing behind, was startled.

He hurriedly grabbed Jiang Keqian and pleaded: "Your Majesty! To retreat in the face of difficulty is human nature—why go this far?"

Zhu Yijun shook his head expressionlessly: "He is a fourth-rank official. He publicly supported the new policies at the southern altar—now he retreats when trouble comes? How absurd."

Shen Shixing begged helplessly: "Your Majesty, but one cannot execute without guilt."

Zhu Yijun looked at Shen Shixing and asked seriously: "How many court officials who oppose the new policies yet refuse to retire can withstand investigation?"

Shen Shixing had no reply.

Zhu Yijun nodded to Jiang Keqian, who departed with his guards.

The Emperor continued walking, lecturing Shen Shixing: "I will never betray men like Wang Zhiyuan and Chang Chunjiao; I can part amicably with men like Lu Guangzu and Shi Yaochen; but men like Gu Tingwu—who pretend obedience while secretly resisting—do not expect mercy from me."

"Factional struggle must have the appearance of factional struggle. Identifying allies is essential."

Shen Shixing sighed.

Helplessly he replied: "The outer court will surely call Your Majesty cruel and harsh."

Zhu Yijun shook his head and dropped the subject.

"Go tell the Bureau of Buddhist Affairs: halt the issuance of monk certificates."

Shen Shixing, still reeling from the Emperor's sudden threat of mass execution, asked cautiously: "Your Majesty intends to…?"

Zhu Yijun walked ahead, his voice low: "Since even destroying temples and mountains failed to make them obedient, this tour of mine will be a lesson in reason."

(Requesting monthly votes—eighth place has dropped. Sad.)

(End of Chapter)