Chongzhen revived the Ming Dynasty

The approval of the property tax rate by the Zhuolu District Council was completely within Zhu Youjian's expectations.

In this era when imperial power was still high and mighty, an emperor willing to communicate with the people brought about effects that were unimaginable to later generations.

This was just because he sent Gao Shiming as a representative and he himself did not go.

If he came to Zhuolu District in person, there would probably be no need to hold a meeting. Those members would just kneel on the ground respectfully, saying that whatever the emperor said was what he meant.

These lawmakers, who dare not even resist officials, will only muster up the courage to use the power in their hands to fight for their rights after they get used to it in the future.

Zhu Youjian took advantage of this situation, held public opinion hostage and coerced court ministers into forcing the passage of the property tax.

He believed that after the news from Zhuolu District came, no one would dare to refute the decree on property tax and land and rent restrictions.

Otherwise, he would go against public opinion and be regarded as a traitor by the people.

If the emperor dismisses treacherous officials, everyone will naturally applaud and no one will speak up for them.

Therefore, after receiving the news from the Zhuolu District Council, Zhu Youjian immediately ordered Huang Liji to draft an imperial edict for promulgation.

This edict was drafted by the cabinet ministers after the court passed it, and the emperor personally approved it, approved by the Ministry of Revenue of the State Council, and approved by the Ministry of Revenue of the Supreme Court, and it was also stamped with the seal of the National Assembly Preparatory Office.

It can be said that everything is compliant and has full legal effect.

If you want to overturn it in the future, you will also need such a process. It will not lose its legal effect just because a certain official opposes it.

However, for the sake of safety, Zhu Youjian decided to implement it in Shuntian Prefecture first, giving other places a few years of buffer time, and then impose strict requirements later.

The person who was chosen to carry out the tax in the capital was naturally Guo Yunhou, the Minister of Agriculture and Minister of Shuntian Prefecture. Zhu Youjian asked him to start with the land tax and levy taxes on the super-property owners.

Guo Yunhou secretly groaned. He didn't expect that after he stepped down as the Minister of Taifu Temple, he would still have the trouble of collecting taxes.

He had previously felt that collecting taxes was too difficult, so after the Sinong Temple was separated from the Taifu Temple, he chose to serve as the Minister of the Sinong Temple.

Unexpectedly, the emperor asked him to concurrently serve as the Chancellor of Shuntian Prefecture and he was still responsible for taxation in Shuntian Prefecture.

However, he could not retreat now that the matter had come to this point. He could only gather the organs of the Ministry of Revenue and the Imperial Household Department to jointly collect the property tax.

At the same time, he also pointed out that there were many imperial estates and aristocratic estates in the capital, for which tax rates had not been determined, and asked the emperor for confirmation.

When Zhu Youjian heard Guo Yunhou's request, he stared at him coldly. He didn't know whether this was his own idea or he was instructed by others to use his power to subvert the emperor's army.

After offending most of the court ministers over the property tax issue, Zhu Youjian naturally needed to rely on the nobles in the capital.

These people may not seem conspicuous at ordinary times, but they control the Beijing camp after all. If something unspeakable happens, Zhu Youjian can use them to suppress the rebellion.

Therefore, even if Zhu Youjian felt that property tax should be levied on the nobles, it would be impossible for him to levy it at this time.

When he formulated the property tax before, he singled out the nobles and hereditary officials.

Facing Guo Yunhou's request, Zhu Youjian thought for a moment and said slowly:

"Paying taxes according to the law is the responsibility of all Ming citizens."

"As the Emperor of the Ming Dynasty, I should set an example for all the people of the country."

"Decree that all imperial estates and farmlands shall pay the same 10th tax as the noble lands and hereditary lands."

"And we must implement a rent restriction policy, with a maximum rent tax of 50% and a maximum of one boulder per mu."

By taking the initiative to pay taxes, he encouraged the nobles to pay taxes.

If there are still some dissatisfied nobles, we can only say that they are not worthy of being related to the country.

When the situation stabilizes in the future, Zhu Youjian will give those ministers who were forced to pay taxes a good lesson.

Guo Yunhou never expected the emperor to answer like this, which made him truly realize the emperor's determination to collect taxes:
In order to collect taxes from nobles and officials, the emperor required even the imperial estates to pay taxes.

If anyone still evades taxes, they will be making things difficult for the emperor.

Even the emperor had to make the imperial estate pay taxes. Who are you to dare to evade taxes?

When Guo Yunhou thought of this, he wanted to slap himself a few times, knowing that he had brought trouble upon himself.

The emperor has made such a statement. If the Ministry of Revenue fails to collect taxes well, people will only say that the officials of the Ministry of Revenue are incompetent, and will not blame the emperor.

But how could it be so easy to collect taxes from the imperial estate?

That was the private land of the eunuchs in the palace. If they went to collect taxes, they might offend someone.

If a eunuch slandered the emperor at the right time, the official in charge of taxation would be in big trouble.

Guo Yunhou remembered that this was his own initiative and wanted to take back what he had just said.

He really didn't expect that the emperor would ask the Ministry of Revenue to collect taxes from the imperial farm.

This made him only able to say awkwardly:

"The Imperial Farm is owned by Your Majesty. How can the Ministry of Revenue collect taxes?"

"I think we can let the Imperial Household Supervisor collect it and deposit it directly into the inner treasury."

Having already made up his mind to set an example for taxpayers, how could Zhu Youjian back down?
What's more, he was not confident about the management of the imperial farm, so he just happened to check it out when the Ministry of Revenue collected taxes.

Perhaps the remaining income from the imperial farm will be higher than it is now.

So he said firmly:
"The Royal Manor says it belongs to me, but where have I ever seen it?"

"From now on, all the imperial farms will be put under the management of Shanglinyuan Supervisor. The Ministry of Revenue is of a higher rank than Shanglinyuan Supervisor, so it can naturally collect taxes."

"But what you said about depositing it in the inner treasury also makes sense. The taxes on the imperial estates are collected by the Ministry of Revenue and the Imperial Household Department."

"Just like the tithes of noble fiefdoms and hereditary lands, they will be deposited directly into the inner treasury."

"These taxes, like the tributes from the foreign chieftains, are paid to me as an emperor and can be called tribute."

"From now on, the expenses of the inner court will be mainly paid from tribute."

This is to further divide the inner treasury and the outer treasury and determine the source of income for the inner court.

Moreover, the taxes collected from the imperial farms were simply transferred from one hand to the other. They were previously directly collected into the palace, but now part of the collected taxes is included in the inner treasury.

Guo Yunhou felt a little numb after listening to this, and felt that he was really asking for trouble.

This is simply the Ministry of Revenue helping the emperor collect taxes, and it also brings about a bad reputation.

He could already imagine how those eunuchs and nobles would curse the Ministry of Revenue and him, the Minister of Agriculture who was in charge of taxation.

And this is not the end. After Zhu Youjian incorporated the taxes of the nobles and hereditary officials into the inner treasury, he thought of the religious figures who were still in the capital for a meeting and stipulated:

"I am the Son of Heaven, and I manage all the gods in the world on behalf of the Emperor of Heaven and the Empress of Earth."

"So the income of all religions in the world must also be paid as tribute to me."

"The Ministry of Revenue should work with the Taichang Temple to determine the temple properties of each temple and levy taxes on those temples based on the asset tax."

"Religious taxes are also considered tribute and are directly included in the inner treasury."

Guo Yunhou was speechless. He didn't expect that the emperor would not let go of the money of those monks and Taoists.

But this matter had nothing to do with him, and he had no need to speak for the monks.

Thinking about what the Emperor's inner and outer treasuries meant, he asked cautiously:

"Your Majesty, please tell me which taxes should be included in the inner treasury?" Zhu Youjian asked him:

“What have been there in the past?”

"I will divide it according to the circumstances."

This cheered up Guo Yunhou, who felt that establishing the inner and outer warehouses could be considered an achievement.

After careful consideration, he said:
"In the past, the expenses of the inner treasury mainly came from gold and silver, as well as the white grain from the Guanglu Temple."

"Emperor Wanli also sent eunuchs to various places to collect mining taxes and customs duties, which caused a lot of controversy."

"In addition, the inner court also has the imperial farm, the Imperial Household Department, and materials purchased by force, as well as tribute materials from various places."

"These are the inner court's sources of income."

Zhu Youjian nodded slightly, thinking that it was similar to what he knew, and then said:
"You must continue to collect the gold, flowers and silver. I will use them for suppressing rebellions and disaster relief in the future, depending on the situation."

"I have already asked the Guanglu Temple to sort out the white grain. The amount that should be collected is the amount that should be collected. No additional levies are allowed."

"Compulsory purchases have been stopped, and tribute materials from various places will be reduced or exempted as appropriate."

"Mining taxes and customs duties are collected by the outer court and have been transferred to the General Administration of Taxation and the General Administration of Customs. The Internal Affairs Commission will send people to supervise and allocate 10% of the money to the inner treasury."

"The tax collection function of the inner court will be transferred to the Ministry of Revenue in the future. Taxes related to the inner court will be collected by the Ministry of Revenue and the Imperial Household Supervision Bureau together, and audited by the General Audit Office."

"For example, the land tax of the imperial farm will be collected by the Ministry of Revenue and the Imperial Household Department, and will be directly deposited into the Imperial Treasury after taxation."

"The Imperial Household's Office has been transformed into a company, which will formulate laws and collect taxes in the future."

"Now we will allow companies and workshops to develop freely and tax-free for the first five years."

"Five years later, we will explore the tax policy. Enterprises in which the Imperial Household Supervision has a stake will pay taxes to the Ministry of Revenue as normal, and enterprises that are wholly owned by the Ministry of Revenue will be taxed by the Ministry of Revenue and then included in the Imperial Treasury."

This is a complete method of dividing the internal and external warehouses. Guo Yunhou was extremely excited when he heard it.

If this can be accomplished, he will preside over the division of the inner and outer treasuries. In the future, he will be recorded in history books as a minister who is good at managing finances.

Compared with this, levying taxes on noble ministers and incurring some infamy is nothing.

As a former Minister of Revenue, he can bear this pressure.

Thinking about the emperor's plan for the inner and outer treasuries, as well as the previous flow of money between the inner and outer courts, Guo Yunhou asked:

"What should we do if the internal treasury expenditure is not enough?"

"Should the Ministry of Revenue also transfer the money from the outer treasury to the inner treasury for use?"

Zhu Youjian looked at him with some amusement and said:

"The Ministry of Revenue has always been short of money. Please ask me to release the treasury."

"I don't know what to say about some of the officials in the Ministry of Revenue. They don't focus on their work, but only think about getting money from me."

"From now on, I will set a rule that whether the inner court borrows money from the outer court or the outer court borrows money from the inner court, there must be clear income and expenditure, good records of borrowing and lending, and an agreed repayment period."

"And there must be interest, and the interest rate will follow the market."

Guo Yunhou was relieved now, knowing that the emperor really wanted to separate the money between the inner court and the outer court.

It was also recognized that apart from the gold and silver that could be used to suppress rebellions and provide disaster relief, the Ministry of Revenue had no right to take out any other money from the inner treasury.

However, the Ministry of Revenue also did not have to worry about sudden increases in expenses for the imperial palace, such as if some emperors wanted to build palaces.

Thinking of this, Guo Yunhou asked:
"If Your Majesty were to build a palace, where would the money come from?"

Zhu Youjian thought about it for a while and felt that the inner treasury could not afford a project like the three main halls, so he said:
“Although palaces like the Three Great Halls, Wenhua Hall, and Wuying Hall are located within the imperial palace, they are also needed by the court.”

"If repairs are needed, the inner and outer courts will pay for it together."

"But the palaces in the harem, as well as the West Garden, South Garden, Qinghua Garden and other gardens, will be paid for by the inner court in the future."

"Buildings like the Temple of Heaven and the Temple of Earth, Mingtang and Biyong were required for court etiquette and were entirely paid for by the outer court."

This division is quite reasonable, and Guo Yunhou agrees with it.

After discussing some specific details, he made a request to the emperor and wrote a memorial to the emperor.

Zhu Youjian was happy to let him charge into battle and was willing to give him credit for this achievement, so he handed the matter over to him and asked him to do it together with the collection of property taxes.

Zhu Youjian did not think that the outer court would object to this kind of restriction on the imperial power. The division of the inner and outer treasuries would soon begin.

Taking this situation into consideration, Zhu Youjian summoned Wang Chengen, the seal holder of the Imperial Household Department, and asked him to prepare for this matter.

In the future, the Finance Department of the Imperial Household Department must manage financial revenue and expenditure and truly shoulder the responsibilities of the Ministry of Revenue of the Inner Court.

When Wang Chengen heard that all the tax collection functions of the inner court would be transferred to the Ministry of Revenue, his expression twisted.

Most of these tax collection functions are now under the control of the Imperial Household Supervisor, which is the source of the Imperial Household Supervisor's external power and one of the powers that merchants fear the most.

Without this function, not only would the income of the Imperial Household Department be affected, but outsiders would not be so afraid of it.

This made him very unwilling in his heart.

In particular, he was very unwilling to accept the fact that the emperor asked the Ministry of Revenue to levy taxes on the inner court's industries, and he advised:
"Your Majesty, this world belongs to you, why do you want the Ministry of Revenue to collect taxes?"

"Besides, the taxes collected have to be put into the inner treasury, so why not send it to the inner treasury like before?"

Zhu Youjian thought highly of him and was willing to explain a few words:
"Taking taxes is a basic requirement for Chinese citizens. I want to set an example and make sure that those who evade taxes have no place to hide."

"Besides, if we don't let the people from the Ministry of Revenue help keep an eye on it, we don't know how much money the inner court has been embezzled by corrupt officials!"

"You are the seal bearer of the inner court and the chief steward of the inner court treasury. You must set an example and not be greedy for money."

After a few small warnings, Wang Chengen's face turned pale.

Although he is not a particularly greedy person, he still has to accept gifts when he receives guests.

Moreover, the Imperial Household Supervisor was now in power, and countless merchants were trying to curry favor with him. After only one year as the Imperial Household Supervisor, he had accumulated tens of thousands of taels of wealth.

The emperor's warning startled him. Thinking of the gift tax set by the emperor, he knelt down and apologized:
"Your Majesty, I am guilty of accepting gifts so casually."

"I am willing to offer all my wealth to Your Majesty and ask for Your Majesty's pardon."

Zhu Youjian did not expect Wang Chengen to be so honest. He was willing to hand over all his wealth after just a warning.

This forced him to deal with:
"Get up!"

"I don't intend to pursue the past, and there is no need to pay back taxes."

"Keep half of this money for yourself, and report it to the governor, and put the rest into the inner treasury."

"The house and other things are my reward to you. You will be the internal minister in the future, so you should be more respectable."

Zhu Youjian had expected the eunuchs to be greedy for money. After all, these people had no roots at all, and all they wanted was power and money.

That's why he ordered the Ministry of Revenue to levy taxes on the inner court's industries and strengthen supervision over eunuchs.

However, in this kind of situation, simply strengthening supervision is not enough. We must find ways to curb the eunuchs' greed and prevent them from causing great harm.

If the greed of some eunuchs ruins state affairs in the future, Zhu Youjian will regret it. (End of this chapter)