Chapter 106: Working day and night, working on paperwork

There is a fatal problem in returning miscellaneous taxes to regular taxes - that is, officials and gentry have the privilege of being exempted from regular taxes.

Although there are limit on amount, time limit, and other such messy things.

However, in actual implementation, officials and gentry had almost unlimited rights to be exempted from regular taxes.

This is also why the people rushed to donate their land to Xu Jie.

Now that the pilot program requires changes to the regular tax system, this is a problem that we have to face.

Should officials and gentry be exempted from taxes?
Zhang Juzheng sat quietly on a low stool, listening to the emperor's words one by one.

He lowered his head and brows, and quickly went over the emperor's words in his mind.

Only after the emperor finished speaking three points in a row and stopped talking did he slowly stand up.

Zhang Juzheng thought for a moment, then bowed and said, "Your Majesty, although it is only Songjiang Prefecture, it is still a matter of concern to the entire city, and everyone is watching..."

After the emperor said the three points, there was no simpler one.

It sounds simple to merge miscellaneous taxes and levies into regular taxes, but it causes many problems.

After the regular tax is raised, how can we curb the local government and continue to impose additional taxes in a disguised manner?
If we raise the regular taxes on the one hand and continue to impose levies on the other, how will the people cope?

You know, the regular taxes are collected by the central government, but the miscellaneous taxes are different.

If it was just Songjiang Prefecture, it would be fine, but by the time it spreads to the whole country, local governments will lose their income and there will be chaos.

As for the issue of gentry annexation, there is no need to talk about it.

This has been a difficult problem for thousands of years. If we do 70% of it, we'll be good if we can achieve 20% results.

And paying taxes for the gentry... is even more difficult!

Zhu Yijun nodded, but did not say anything final: "Mr. Prime Minister, you are well versed in yin and yang, so I want to ask you what you think first."

After all, it was because the feudal dynasties' pursuit of local governance was too low, and they were all accustomed to rough and crude approaches.

For example, the two most important ones are personnel power and financial power.

The former basically only retains the power of appointment and removal. As for how to govern during his tenure? It is up to them.

The current performance appraisal system is aimed at taking back the power to delegate affairs and the power to conduct assessments that should belong to the central government.

There are so many obstacles that it’s hard to describe them in a few words.

As for financial power, there is no doubt about it. Throughout the dynasties, as long as taxes can be collected, everything will be fine.

As for how taxes are collected, what about mergers, what about tax exemption for gentry? It is good enough that the tax farming system is not implemented, so why bother with these things?

What Zhu Yijun wants to do now is to intervene in the distribution of taxes based on financial power.

The matter was of great importance, so the two were naturally cautious in their words.

Zhang Juzheng pondered for a moment and said, "Your Majesty, the original intention of the cabinet and the Ministry of Revenue is to improve the whip method. After coming up with a set of rules, we will try it out in Songjiang Prefecture for two to three years and then gradually improve it."

"Since Your Majesty wants to merge the miscellaneous taxes back into the main taxes, you can also take this opportunity to change the name."

"It's an additional levy on top of the regular taxes... I'm afraid it's inevitable."

Taxes were based on the amount of land that was to be paid, and labor service was based on the number of people in each household. In addition to taxes and labor service, there were also numerous additional levies such as local products and tributes.

In short, the so-called "One Whip System" was a system in which taxes and labor services were combined into one, with taxes calculated based on the acreage and paid in silver.

Since all these regular and miscellaneous taxes have been simplified into the collection of silver, they can also be used as new regular taxes.

It's fine to tax one tenth or one seventh.

All the regular taxes and miscellaneous taxes will be renamed as the single whip tax.

However, it is easy to merge the regular taxes, but it is not realistic to eliminate the additional levies at the local level.

The words could not be described as exhortation, but they did have the meaning of giving a shot of prevention.

Zhu Yijun naturally understood that this was because they were afraid that he would have too high expectations, and if things didn't go well, he would inevitably feel resentful - if the regular tax was increased, but the apportionment could not be stopped, the people would complain.

Officials indulged in corruption and the common people suffered as a result - these were all common occurrences under the new policies.

Zhu Yijun pondered for a moment and asked, "Sir, if we follow the whip law, the collection of taxes and levies will no longer be handled by the village head and grain chief, right?"

Zhang Juzheng nodded and said, "After the taxes and levies are converted into silver, they will be collected directly by Songjiang Prefecture and paid into the treasury. From now on, the transportation of the taxes and levies will no longer disturb the people."

Zhu Yijun also said seriously: "The village head and grain chief are out of reach of the central government, but if they go to the prefecture and county, they can control them to some extent."

"Let's try it first, one prefecture and one province at a time. The boat is small and can be turned around easily."

At most, Zhang Juzheng gave the emperor a reminder, and when he saw that the emperor listened, he stopped trying to persuade him.

He bowed and agreed, "I will discuss the specific matters of the merger of the regular taxes with the Ministry of Revenue and then report to Your Majesty."

Forewarned is forearmed, without prejudging the waste.

How much the main tax should be set, how to convert miscellaneous taxes into silver, and how to convert labor service into silver all need to be prepared carefully.

Thinking of this, he inexplicably thought of the next two imperial examinations - he should recruit more officials for the Ministry of Revenue, otherwise it might not be able to handle the workload by then.

Zhang Juzheng suppressed his scattered thoughts, gathered his mind, and continued to play: "The second point your Majesty just made is to allow the people to cooperate in production..."

He paused, his meaning unclear: "I wonder which people your majesty is referring to?"

This is also a tricky problem.

Xu Jie had retired at the beginning, so couldn't he call himself a commoner?
Or, even if you are an official, there are always commoners in your family.

What if I hide behind the scenes and it seems justifiable in name?
Zhu Yijun felt a little regretful and glanced at Zhang Juzheng obliquely.

Even though he has never been to a certain place, he is very clear about the problems and malpractices in these places.

In other words, the official career path of the Ming Dynasty was not scientific enough. Most of the cabinet chiefs worked in the Hanlin Academy and the Six Ministries and had no local experience.

If Zhang Juzheng had really worked his way up from the county government to the central government, I wonder how impressive he would have been.

Zhu Yijun thought in his heart, but his face did not pause at all, and continued Zhang Juzheng's words: "The common people are naturally the people who own the land and cultivate it themselves."

"So-called cooperative production should be in the form of clan schools and clan fields."

"But landlords who employ tenants must never be annexed."

In other words, the means of production can be combined, but only in the form of common holdings.

Landlords who annex other landlords and exploit the people must be severely suppressed.

The original intention was that Zhu Yijun was unwilling to curb economic vitality, but wanted to prevent large-scale mergers and the formation of a gentry oligarchy.

It would be fine if the means of production were used to expand reproduction, but the emperor would not be happy if they were used for enjoyment.

Of course, the idea is good, but it is hard to say how much effect it can produce.

As I said, Zhu Yijun is still young and has plenty of time for trial and error. Every step is an experience and he can move forward slowly by groping his way forward.

Zhang Juzheng understood immediately.

It is not difficult to distinguish based on ownership.

The difficulty lies in how to implement it - the resistance from top to bottom will probably be considerable.

Zhang Juzheng was silent for a while before he nodded slowly.

He was about to discuss the issue of gentry paying taxes when the emperor stood up and waved his hand at him, "I feel a little sleepy after sitting for so long this afternoon. Let's go for a walk and we'll talk on the way."

After saying that, Zhu Yijun walked up to Zhang Juzheng, grabbed his arm, and pulled him out.

Zhang Juzheng had no choice but to follow.

The two men walked out of Chengguang Hall, and Zhang Hong in the side hall and Jiang Keqian and others who were on duty outside the hall immediately followed them.

After the emperor waved his hand and asked people to follow further away, Zhang Juzheng continued to talk about the main business, which was the issue of officials and gentry paying taxes.

Zhang Juzheng looked a little serious, and said earnestly: "Your Majesty, I also know that most of the taxes in this dynasty are intercepted by officials and gentry."

"I also understand your Majesty's concerns - if the taxes are reduced, I am afraid that the situation will get worse."

"I know this very well, but I still have to advise Your Majesty..."

"The time is not yet ripe for officials and gentry to pay taxes."

Compared with the tax payment by the gentry, the matters originally discussed can be said to be nothing more than dust.

Previous events had at most aroused resentment from the prefectural and county governments, local gentry and landlords, and could even be temporarily contained within the boundaries of Songjiang Prefecture.

But the issue of gentry paying taxes would cause an uproar, even if it was only in one county.

If any rumor leaks out, we will become enemies of all the officials in the world!
Why do court officials often ask to retire?
Why hasn’t Lu Shusheng come to the Ministry of Personnel to take up his post yet?

Why do people with fancy sedan chairs look up to others, and are posthumously awarded honorary titles and a higher rank after retirement?
This is because officials can be exempted from taxes after retirement!

The good days are all after retirement. You don't have to work in the office, and you don't have to suffer the emperor's wrath. The fields and tenants are waiting for you. Wouldn't it be more relaxed and comfortable to build a yard and buy half a city?
Now, the emperor has to say one word and everyone has to pay taxes after working hard for half a lifetime.

How can I still be rich in the future?
He was not given a salary while in office, and when he was about to retire, the emperor subsidized the performance of his successor and cancelled his tax exemption rights.

So there are no advantages and all the disadvantages are taken by myself?

Once they are linked together, the central government and local provincial governments will all suffer backlash from the imperial court itself!
It's simply digging the court's own grave!

Zhu Yijun walked half a body length in front, listening quietly to Zhang Juzheng's advice.

After the latter finished speaking, Zhu Yijun said, "I appreciate your mature and prudent words, sir."

"I am not planning to do it all at once, but I am willing to discuss it with you, sir."

Zhang Juzheng heard the unfinished meaning in the emperor's words.

The two of them are now more or less accustomed to each other's way of expression.

Seeing this, he directly handed over the ladder: "Please let your majesty know clearly."

Zhu Yijun picked up a leaf at random, pinched it in two, and shook his head: "A little idea, for your reference."

He paused, looked back at Zhang Juzheng, and slowly uttered a few words: "Old people use the old method, new people use new methods." Zhang Juzheng was stunned, and immediately realized.

Then he slowly frowned, obviously starting to think about the pros and cons.

Zhu Yijun watched Zhang Juzheng ponder quietly, but his mind was filled with a myriad of thoughts.

There is nothing new under the sun.

It is not uncommon for the extraordinary treatment of retired officials to become a burden on the central government's finances and taxation.

The double track was merged into a single track, and then changed back to a double track. This went on for decades without a clear winner, and he still remembers it vividly.

As the saying goes, old people use old methods, new people use new methods. As the experience of an era, Zhu Yijun naturally didn't mind using it.

Tax exemption for government households?

The current officials will continue to be exempted, but it is hard to say about those who were admitted through examinations later.

Disintegration and internal fire, what a good way - this is the wisdom of future generations.

Zhang Juzheng did not dare to make a hasty conclusion. After hesitating for a while, he bowed and pleaded, "Your Majesty, please allow me to think about it slowly."

This is a matter of national importance and the result cannot be reached in just a few words.

The emperor gave an idea, but whether it was feasible or not needed to be discussed and demonstrated from multiple perspectives.

Zhu Yijun laughed and nodded: "This matter is not urgent, sir, go back to the cabinet and think about it carefully."

"However, before there are specific rules, don't let the news leak out."

Zhang Juzheng should claim yes.

Then the two of them talked about other government affairs.

This included sending 370,000 taels of silver from Taicang to purchase grain, fodder and fodder from various border areas.

Shi Duchen, the Left Governor of Shandong, was promoted to the position of the Prefect of Shuntian Prefecture. It is worth mentioning that the former Prefect of Shuntian Prefecture, Sun Yizhen, confessed a batch of stolen money in the prison today, and the total amount of stolen money seized from his property has exceeded 200,000 taels.

In addition, there was a proposal from Wang Zongmu, the governor of the Grand Canal, which called for the drawing of a map of offshore shipping, identifying reefs, surveying storms, etc.; the second was to build official ships with a unified style to facilitate civilian transportation.

The emperor had no objection and sent the matter to the Ministry of Works and the Ministry of Revenue.

If there is any difficult matter, it is the memorial from Xie Tingjie, the Censor of Zhejiang Province.

He was just looking for trouble. Some time ago, he submitted a memorial to the court, questioning why the court did not allow Wang Yangming to be carried into the Confucius Temple to enjoy sacrifices.

What are we talking about? Wang Shouren, the Earl of Xinjian, had a profound understanding of the true meaning of the theory of conscience and a profound understanding of the original intention of the science of nature. How can we not worship him for his profound academic knowledge?
Wang Shouren, also known as Yangming, was awarded a title for his military merits. He was the master of the School of Mind, wrote many books and theories, and was known as the founder of the School of Mind.

That is the One whose knowledge and actions are in accordance with conscience.

In the eyes of the disciples of the School of Mind, this person is a saint, so naturally they have to enter the Confucius Temple and enjoy sacrifices together with Confucius.

They have been arguing back and forth for many years, and now it has come back again.

As soon as Xie Tingjie submitted the memorial, he stirred up a hornet's nest.

The disciples of the School of Mind, who were already marginalized in the central government, immediately banded together to voice their support and request the emperor to offer sacrifices to Wang Yangming.

But in addition to his disciples, Wang Shouren naturally had his share of opponents, not to mention the fact that he was allowed to enter the Confucius Temple and enjoy the worship of the sage.

As soon as the dissenting opinion came out, the court immediately started arguing about it.

With the instigation of other factions, the Hanlin Academy and the Ministry of Rites were arguing over this matter and submitted memorials every day in an attempt to persuade the emperor.

Zhu Yijun didn't want to get involved in this either.

Without even looking at them, they were all sent to the two palaces.

Empress Dowager Li naturally did not understand the matter and could only refer it to the cabinet for discussion.

Now that the cabinet was deadlocked, Zhang Juzheng wanted to capture the emperor to set the tone.

After hearing this, Zhu Yijun hurriedly stammered and tried to get the matter over with - the matter of offending people on both sides should be left to the two palaces, I am still young.

Zhang Juzheng looked at the somewhat cunning emperor in front of him and almost couldn't help but roll his eyes at him.

I just told myself not to work too hard and to take care of my health.

Now that the cabinet is faced with a difficult problem, they start playing dumb again.

Fortunately, the imperial lectures were suspended during the summer, otherwise we would have to change the course tomorrow and use this as an opportunity to educate him.

Well, but there are other ways. Tomorrow I will present the scroll of poems written by Emperor Xuanzong Zhang, so I might as well say a few words about it.

The two of them took a short walk. Since the shade of the trees could no longer block out the sunlight, they found a pavilion and walked in to rest for a while.

Zhang Juzheng went on to the next topic: "According to Wang Chonggu's opinion, the position of assistant minister of the Ministry of War to assist in military affairs will be vacant for the time being. He will directly intervene in the affairs of the Beijing camp through the various departments of the Ministry of War."

Zhu Yijun nodded.

This is the advantage of being born a frontier general. Once he enters the cabinet, it only takes a thought to undermine the power of the Ministry of War in the capital.

Now the specific affairs of training and preparation were handed over to Gu Huan, while the clearance of empty pay and punishment of generals were entrusted to Wang Chonggu - Zhu Yijun only controlled the payment of pay for the Beijing camp.

He thought about it and sincerely asked, "Prince, I and Lord Wang have discussed that the Beijing garrison may have to go to the border frequently for rotation in the future, so we need the cabinet to help us a little more."

Rotation of garrisons is not just the Ministry of War’s business. It involves the Ministry of Works, the Ministry of Revenue, and local governors. We cannot force our way in every time like we did with the Yueyang Guards.

Zhang Juzheng didn't say much. This was all daily business. He just bowed and agreed to the matter.

At this moment, he suddenly remembered something and reminded him seriously: "Your Majesty, there is one more thing. The matter of the Salt Administration has almost been discussed."

"Yin Shidan will go to the capital to receive the imperial edict in a while."

"The matter is being finalized now. Your Majesty, please do not shirk your responsibilities during the court discussion."

When the emperor was on vacation, he would either practice martial arts and archery or go fishing and swimming all day long. He could not do without some encouragement.

Zhu Yijun carefully stole a glance at Zhang Juzheng and saw that he looked stern and had already taken on the posture of a teacher. He quickly followed suit: "Don't worry, sir. I can save myself from that."

Seeing this, Zhang Juzheng relaxed a little.

I looked at the sky and realized that I had already been playing for half the afternoon and it was getting late.

Zhang Juzheng sorted out his thoughts and talked about the last matter of the day: "Your Majesty, there are two matters in Huguang that need your consideration."

When Zhu Yijun heard this, he immediately responded solemnly: "Sir, please speak."

This is one of the things I have been most focused on recently and I cannot afford to be careless.

Zhang Juzheng took out a memorial from his bosom and said respectfully, "Your Majesty, according to the rules, this year, all provinces have submitted memorials to the six ministries regarding the release of serious prisoners and the recommended outstanding talents in the countryside."

"There are 42 serious prisoners in Jiangnan, the Ministry of Justice and the Dali Temple have reduced the number of releases for 27, and Shandong has reduced the number of releases for 13..."

At the end, he paused, his tone somewhat complicated: "No one will pardon or release the heavy prisoners in Huguang."

Zhu Yijun understood Zhang Juzheng's intention immediately.

He was a little nervous for a rare moment, and quickly explained: "Sir, that's not what I meant!"

Who is so mean as to sow discord like this?

How can a person living in this world ignore his fellow villagers?

As Zhang Juzheng was born in Huguang, he could not avoid some common things.

Zhang Juzheng brought up this matter not to plead for mercy for the serious prisoners, but to test himself - whether he wanted to punish Huguang politically because of his momentary likes and dislikes.

Otherwise, why did everyone follow the rules, but no one in Huguang got their sentence reduced? ?
Serious prisoners are just a sign and an unfinished idea, referring to the promotion of officials, recruitment for imperial examinations, and so on.

If they dare to treat you differently today, will Huguang never be employed again in the future?
That’s why the question arises - is this what the emperor meant?

But Zhu Yijun was really wronged!

He quickly explained: "Let's not talk about the fact that you are from Huguang. Even if we take a step back, in the Huguang incident, Zhang Chucheng is from Jiangling, Jingzhou Prefecture, Huguang."

"How can I not distinguish right from wrong?"

Zhang Juzheng shook his head and said seriously, "Your Majesty, I am not here to question you because I am proud of my achievements. I am here to remind you to be careful about this kind of thing."

"Not only the serious prisoners, but also the outstanding talents from the countryside who were recommended, there is not a single one from Huguang."

"Releasing heavy prisoners is done by the Ministry of Justice and the Supreme Court, while the recommendation is done by the local governors and the Ministry of Personnel."

"Your Majesty, there have been too many people who have tried to understand the Holy Heart throughout history!"

Zhu Yijun paused.

Then he fell silent.

He understood what Zhang Juzheng meant.

The matter involves the Ministry of Justice, the Supreme Court, the Ministry of Personnel, and local governors, and not many people are capable of connecting them together.

Even if there is, they would not be so petty as to do such useless and despicable things.

It is very likely that they simply did not agree on anything and intended to please the emperor.

The implication of Zhang Juzheng's words may not be to test the emperor's attitude towards Huguang - after all, the imperial examination was about to begin.

But more importantly, it was a reminder to Emperor Zhu Yijun.

Since his likes and dislikes are so obvious, we should be careful of those who work under the banner of doing things for the emperor's good.

Zhu Yijun thought about it for a while, and after thinking it through, he slowly said, "Sir, your advice is good and valuable, and I have listened to it."

Zhang Juzheng nodded with satisfaction.

Then he talked about another matter: "As for the second matter, it is that today the memorial of Xu Xuemo, the governor of Huguang, arrived at the cabinet."

"Asking His Majesty, what is His Majesty's opinion on the affairs of Huguang? How far should we go?"

"Zhu Xizhong...did he kill too many people?"

(End of this chapter)