stubborn thief

Two million eight hundred and thirty thousand men.

Our Marshal Liu's mansion is also getting better.

"The reports submitted to the household registration office from various places only included the number of adult males, not the number of people in the household?"

"General, the number of males reported by Prefect Jiang of Hanzhong at the beginning was the number of males, and the number of males reported by other prefectures and counties was also the number of males."

After Cheng Yun finished explaining, he chuckled softly: "Hey, Ding Shu is useful to them, they can collect Ding Yin."

Ding Yin.

Liu Chengzong nodded slowly.

This is actually a blind spot in his knowledge.

"Dingyin" is a colloquial term; it is actually a general term for miscellaneous taxes that adult men had to pay, a large part of which was called "Daiyiyin," which was silver paid in lieu of corvée labor.

During the Ming Dynasty, there were preferential exemptions for gentry, or so-called preferential exemptions for officials and households. The exemptions were for the substitute service fee in the poll tax.

The gentry and officials were exempt from corvée labor, and those who passed the imperial examinations and became scholars were exempt from two labor services and two shi of grain.

The tax on grain was actually the same as the tax on silver. Although the Single Whip Law stipulated that the government should collect silver, in reality, in order to make it more convenient for the people, the government usually collected taxes in kind. When there were enough goods collected, they were exchanged for silver and melted down into official ingots.

Because of the preferential treatment, Liu Shizi never paid any substitute service fees to the Ming Dynasty.

Of course, this was also because he rebelled early. In the fourth year of Chongzhen's reign, the emperor kicked scholars out of the gentry system. If he hadn't rebelled, he and his elder brother would have had to pay their dues.

As a result, Liu Chengzong had no idea how much Ding Yin was to be paid.

"The 'Ding Yin' mainly consisted of household registration salt silver and service silver. Salt silver was three li per mu per year, while service silver varied depending on the household registration. For example, the service silver for artisans registered as craftsmen was four qian and five fen per year. Similar amounts were paid for post stations, gatekeepers, sedan chair carriers, and night watchmen."

Cheng Yun explained to Liu Chengzong: "After the Single Whip Law, all taxes were converted into silver for land use, collected and paid by the government. If there was no imperial order, the taxes would remain in the local government offices. As for how the taxes were collected... Minister Zhang should know more about it."

Zhang Xianzhong had been standing upright for a long time, and when he suddenly heard Cheng Yun's words from the tax office, he was stunned for a moment.

What does he know about the affairs of local government offices?
But since it was brought up, Old Zhang wasn't intimidated. He gestured in front of him and said, "Lord Zhang established the Single Whip Law, but although the unruly people aren't as unruly as us, they're still very unruly. Who cares if you levy taxes or not? My land doesn't grow silver anyway."

"Therefore, local officials could only collect in kind. The collected grain and cloth were exchanged between the government and merchants and gentry for silver, which was then melted down into tax silver ingots of fifty taels each. These were huge and very laborious to collect. When they were distributed among the brothers, they had to be cut into pieces. The government cut them into pieces of pure silver, and then one tael became a piece of broken silver worth nine hundred and eighty coins."

They've clearly snatched a lot of things; they're very professional.

The carriers were dumbfounded. Who told you to share your robbery experience? I mean, you used to be a constable!
But as he glanced around the hall, he noticed that most of the officers and officials in the general's mansion had some side job as robbers.

Although there are many vassal lords here, people like Batur Khuntaiji, Baiyan Taiji, and General Chuhuer are all professionals skilled in plundering. They are all black as crows, so there's nothing shameful about it.

Only a handful of respectable officials, such as the River Conservancy Governor Chen Qiyu, the Salt Commissioner Sun Zhensheng, and the Tea Commissioner Liang Xing, acted as if they hadn't heard anything.

Cheng Yun was relieved and then clasped his hands and said, "General, once the population count is compiled in each region, a certain amount of 'population allowance' must be set. Without this allowance to cover daily expenses, local government offices cannot function properly."

Just then, the Salt Commissioner Sun Zhensheng stepped forward, bowed, and said, "Grand Marshal, the collection of salt taxes based on household registration needs further consideration."

Liu Chengzong gestured for him to explain in detail, and only then did he realize that there was no reason for accepting the money.

The practice of registering households for salt and silver originated in the early Ming Dynasty.

At that time, the country had just been established, the north was devastated, and the population was less than one-tenth. In addition, a large number of troops were stationed there. In addition to the troops farming, Emperor Taizu formulated a strict salt rationing system.

The people of the land were ordered to send rice to aid the army. As long as the grain was transported to the border, everyone could become a salt merchant. The salt was transported back to various places, passing through the prefectures, states, counties, townships, and villages. The government counted the number of people in each household. Those over fifteen were called "large households" and received one catty of salt per month, while those under fifteen were called "small households" and received half a catty of salt per month.

At this time, rations were distributed free of charge.

During the Yongle era, due to inflation and devaluation of paper money, in order to forcibly withdraw paper money, the free distribution of goods was changed to collection of paper money. The standard was still twelve catties of salt per year for adults and six catties per year for children, with each catty costing one string of paper money.

At that time, the official market value of a single-note paper was twelve copper coins. Based on this price, the annual salt tax for a family of three would be three hundred and sixty copper coins.

However, during the Zhengtong era, things became unreasonable. The national salt rationing was stopped, but the collection of guanbaochao (a type of paper money) continued, effectively becoming a poll tax.

By the first year of the Hongzhi reign, salt tax was incorporated into land tax, with a tax of three li per mu. This three li was always called salt tax.

The poll tax was incorporated into the land tax.

Thus, the poll tax of the Ming Dynasty appeared briefly from the Zhengtong to the Hongzhi period, and then disappeared into the annals of history.

However, this additional three-li land tax has been levied and continues to this day under the name of salt silver.

Sun Zhensheng was appointed by Liu Chengzong as the Salt Inspector in charge of salt administration. He had to ask Liu Chengzong for his opinion on the matter: whether the government should ration salt, and if so, whether there should be specific regulations for its transportation. If there was no rationing, then the salt transportation would be handled by merchants. But would the salt tax of three li per mu still be levied?

Liu Chengzong immediately shook his head: "No, we won't levy it. Since salt wasn't rationed during the Zhengtong era, why levy it?"

Just as Sun Zhensheng was about to bow and praise Liu Chengzong for his magnanimity and benevolence, before he could finish speaking, Liu Shizi added, "Chengyun, the Ministry of Revenue should add this three li to the land tax, and stop using the name 'salt silver'."

Seeing Sun Zhensheng's hesitant expression, Liu Shizi simply smiled and said nothing.

The Ming Dynasty's heavy taxes were mainly due to the benevolent policies of Emperor Taizu, who never imposed additional taxes on old land and never levied taxes on newly reclaimed land, thus freezing the total amount of land tax.

Actually, there's nothing wrong with that. What policy can remain unchanged forever? Later emperors worked hard, like Jiajing, and did what needed to be done, clearing up the fields and getting things done.

Even if the amount of land used as a tax base does not increase, it can still be considered as wealth being distributed among the people.

The real disaster came when the insane Wanli Emperor was implicated. He distributed a lot of royal lands and stipend lands, leaving the imperial court with very little tax revenue, which was then squandered by his children.

The so-called salt and silver was just a word game; it had long since become a land tax.

Since Liu Shizi was not bound by the immutable laws of his ancestors, he naturally wouldn't hesitate to continue using this name; he dared to openly raise taxes.

The land tax at our Marshal's Mansion is really high.

However, Cheng Yun found this somewhat unacceptable and reminded him, "General, the land tax is one and a half fen of silver per mu."

"One cent and eight fen."

Liu Shizi pondered for a moment, flipping through the newly compiled chronicle of the Marshal's Mansion on the table, weighing the options in his mind.

This land tax itself was not high, and it was much lower compared to the various additional levies imposed by the Ming Dynasty at that time.

However, this is not conducive to the current situation of the Marshal's Office.

The Marshal's Office records not only mention more than 2.83 million able-bodied men, but also the specific amount of land.

The three provinces of Shaanxi, Gansu, and Qinghai have a total of 473,756 hectares of farmland, which is equivalent to more than 40 million mu.

But in reality, of these 470,000 hectares of land, only 220,000 hectares are cultivated land, while the remaining 250,000 hectares are uncultivated land that has been abandoned.

Looking at it from all angles, Liu Chengzong realized that Li Jiayan, the prefect of Fengxiang who had been criticized earlier, was actually wronged. His governance achievements had not fallen below the average level of the Marshal's Office officials.

Even if we take it out of context, the ratio of four cooked to six uncooked foods in Fengxiang Prefecture is quite excellent.

After all, the Marshal's Mansion's 22:25 ratio of fertile to unfertilized land was entirely dependent on Xi'an Prefecture for support.

Xi’an Prefecture alone had more than 98,800 hectares of farmland, of which only 400 hectares were abandoned and uncultivated land, which was delayed by the war.

If we also include the directly governed prefectures along the Wei River, such as Huazhou and Tongzhou, eighty percent of the Marshal's Mansion's farmland was located along the banks of the Wei River in Guanzhong. This is quite obvious.

It not only demonstrates the importance of the Weihe Plain in the entire Northwest, but also shows the devastation of the Marshal's Mansion on the land caused by natural disasters.

Of the 310,000 hectares of farmland, 250,000 hectares were left uncultivated.

In the end, Liu Chengzong shook his head and said, "This won't work. It's too high and it won't be conducive to attracting displaced people to cultivate the land and restoring production."

Admittedly, most prefectures and counties in Shaanxi currently lack the foundation to resume production.

But for Liu Shizi, rather than setting a high land tax that the local area would be unable to collect in full, it would be better to lower the land tax slightly and restore it to a certain level.

At least capable ministers like Ju Sirang were able to brave the toxic Huan Shui (a local area) and recruit refugees to cultivate land in Qingyang Prefecture, managing to improve the local situation over several years.

"Set the tax at 1.5 fen, no higher. Each county shall collect taxes based on the amount of cultivated land reported in the local gazetteer. Uncultivated land shall be exempted from taxation for three years to encourage people to cultivate it. The results of cultivating uncultivated land into cultivated land shall be included in the performance evaluation of the chief official."

"Various miscellaneous taxes, such as salt tax, were incorporated into the substitute service tax. The Ministry of Revenue discussed the regulations and ordered each county to levy an additional one qian per tael of silver based on the total land tax, which was then distributed to wealthy families who owned more than 100 mu of land. The distribution was divided into three grades and nine categories."

After Liu Chengzong finished speaking, he tapped the table lightly with the knuckle of his index finger and emphasized to Chengyun: "Each county shall transport the substitute service silver and the budget for the following year along with the land tax to the prefectural government. After the prefectural government has calculated it, it shall be allocated to the local area."

These tax requirements are nothing new; they are basically the same as the Single Whip Law.

Zhang Xianzhong asked in bewilderment, "General, isn't it redundant for each county to transport the substitute service money to the prefectural government, and then for the prefectural government to allocate it to the counties? It's like taking off your pants... completely unnecessary!"

"What does the Minister of Rites think we should do?"

Zhang Xianzhong offered his advice in a serious manner, but his words were unusually simple and crude: "In my humble opinion, it would be better to send troops to patrol and find any corrupt magistrates who overcharge taxes or squander money. We should follow the example of Emperor Taizu and skin them alive."

"you……"

Liu Chengzong was speechless for a moment. "A shallow view" is a humble expression, but this is a bit too damn shallow.

Zhang Xianzhong wasn't speaking recklessly; he genuinely believed that the army was safer than officials.

Secondly, his long-term study of Liu Chengzong was not in vain.

Liu Chengzong always refers to Emperor Taizu, acting as if he were the most steadfast successor to Zhu Yuanzhang's political ideals. By citing the precedent set by Emperor Taizu, even if someone says something outrageous, it won't anger Liu Chengzong.

He guessed perfectly.

Liu Chengzong wasn't angry; he just doubted his intelligence.

He secretly decided that when the time was right, he would move Old Zhang to the Ministry of Justice.

There's really nothing to be angry about. Our Marshal's Mansion is full of lowly soldiers who only know how to brandish knives and guns, kill and set fires. Their average quality is just so-so. They're doing their best to act like human beings.

From the Ob River to the Qinghai-Tibet Plateau, all sorts of fierce and vicious people gathered together, including local killers like Zhang Xianzhong, Li Zicheng, and Zuo Liangyu, each with a sweeping radius of more than a thousand kilometers.

Being able to stand here obediently and act out a court assembly like a child playing house is already an unprecedented and huge improvement.

Can we really expect them to produce anything of value? What are they trying to say?

"Brothers, you must be careful what you say in this hall. The matters we discuss will determine the livelihoods and lives of millions."

"Tax collection was ineffective, military supplies were insufficient, and Liu Chengzong and Wang Jiayin mutinied and deserted; increasing revenue and reducing expenditure, and closing down the post stations, led to Wei Qian'er and Li Zicheng becoming unemployed and rebelling; exorbitant taxes and levies, and extortion, led to Wang Ziyong and Zhang Xianzhong raising troops and becoming bandits... I and you are all living examples."

Liu Shizi spoke earnestly, looking intently at Zhang Xianzhong: "Therefore, policies can be complex, even if they waste manpower and financial resources, it doesn't matter. Mistakes can be corrected, but they cannot be crude or vague."

“We don’t control the scale; the soldiers, officials, and clerks below will control it for you, but how it will end is anyone’s guess.”

Liu Shizi said earnestly, "Especially when it comes to punishment and murder, if you have to make two trips, eat something and take a nap, you'll recover your strength; if you waste money and resources, you can always find a way to make more, buy more, or even rob again. But once your head is gone, you can't put it back on, and once people's hearts are lost, you can't get them back."

"How can the inspecting soldiers distinguish between the amount of taxes collected and the correctness of expenditures? If he kills people indiscriminately, who should be sent to monitor my soldiers?"

Liu Chengzong didn't say anything more, and spread his hands, saying, "It's just unnecessary."

He said this as if it were perfectly reasonable: "It's good enough that the counties don't transport the substitute service money along with the land tax to my place. If it's transported to the prefectural government, the prefect can know the amount of tax revenue retained by each county and also know the expenditure budget, so that the people's hard-earned money is put to good use. Secondly, in a prefecture, the rich and poor can help each other, so that the poorer they are, the less likely they are to do anything."

At this point, Liu Shizi shook his head.

In those years, the Northwest was truly lacking in everything except for the weapons and equipment needed for war.

"General, this is truly a most benevolent and wise method."

The voice came from behind a pillar near the entrance of the main hall. Then a person walked out, bowed, and said loudly, "After the court session, this humble servant will return to the Provincial Administration Office to draft regulations and issue the official documents to the thirteen prefectures."

Liu Shizi felt the person looked familiar and couldn't help but feel a little strange. There were tables and chairs on all four sides of the hall, so how could there be a person hiding behind a pillar?

Who are you, and how did you sneak in here to hold a meeting at the Marshal's Mansion?

Upon hearing the name "Provincial Administration Commissioner's Office," and taking a closer look, Liu Shizi remembered: Zhang Jinyan, the Registrar of the Shaanxi Provincial Administration Commissioner's Office.

Judging from his incoherent and nonsensical speech, he's probably had a mental breakdown from being cooped up in the Provincial Administration Office for the past six months... another one going crazy.

After all, the bureaucratic structure of the Marshal's Office is flagpole-shaped.

The positions of ministers, governors, viceroys, and brigade commanders were all filled, and there was basically no shortage of people.

The numerous prefectures, counties, and districts below were all decent places with the necessary officials, and some of the officials in key areas were quite reliable.

The only exception was the flagpole connecting the upper and lower levels. For example, in the Shaanxi Provincial Administration Commission, there was only Zhang Jinyan, a proper sixth-rank official, and four gatekeepers.

As a rare acting head of a provincial-level government office, the Marshal's Mansion certainly had the qualifications to enter the palace for discussions.

If he hadn't seen him, Liu Chengzong wouldn't have remembered that he even had the Shaanxi Provincial Administration Commission. He asked, "Zhang Jinyan, how's your work at the Provincial Administration Commission going?"

"Reporting to the Commander-in-Chief, I have done an excellent job. In the past six months, I have assisted Minister Liu in compiling the local gazetteers and have also submitted a petition regarding the taxation and military affairs you have mentioned!"

Zhang Jinyan was indeed driven mad. He spent his days in the yamen, playing games with himself. He was in a state of constant anxiety. He could manage for a month or two, but after half a year, he was almost going insane.

Honestly, he's now desperately trying to make Liu Chengzong realize his value. He wants either the Provincial Administration Commission to be treated as a proper government office with officials filling in the positions and doing some real work, or the Provincial Administration Commission to be dismantled and sent to the Military Commission, the Household Commission, or the Criminal Commission, whichever is more suitable.

Even if you throw him into Thailand.

Otherwise, he would have no idea what his actual status was in the Marshal's Mansion.

Liu Chengzong, seeing that he wanted to offer advice, found it quite novel and said, "Speak freely."

"In my humble opinion, the General's Office should levy higher taxes on developed land rather than lower taxes, but should exempt undeveloped land from taxes as much as possible. At the same time, the land tax levied on counties, prefectures, and states should be determined according to the wealth of the prefecture and county, with a fixed ratio between the original and the tax."

“In places with few people and little land, the original nature of the land should be fully utilized. In places with many people and vast land, at least 30% of the original nature should be retained, and it is not advisable to fully utilize the land value.”

The original tax was in kind, while the discounted tax was in silver.

"This is because I have troops stationed in each prefecture, and the government has grain in its hands. By buying low and selling high, we can stabilize local grain prices and supply military needs."

As Zhang Jinyan spoke, he suddenly hesitated, glancing around at the generals in the hall before looking at Liu Chengzong. He then lowered his head and said in a low voice, "However, in my humble opinion, now that the Northwest is pacified, it is ultimately inappropriate for the troops to rely on local food supplies. The Commander's Office should still provide all the troops with their full pay." (End of this chapter)