History of the Five Dynasties and Ten Kingdoms

Chapter 358: Virtue of Loving Life 2
5. Light taxes and levies

5.1.1 After Li Siyuan became emperor, he would issue a general amnesty, write off the people's tax arrears, and abolish a series of harsh taxes set by Kong Qian;

The tax system was restored to the period of Later Liang (based on the Zhu Liang system). The taxes previously collected by the rent and labor commissioner Kong Qian with unreasonable items should be returned to the local prefectures and counties; the summer and autumn taxes collected in advance should be returned to the people.

5.1.2 During the reign of Li Cunxu, when the people paid taxes, they had to pay an additional 10% "province". Li Siyuan ordered the abolition of "province" and the people only had to pay the normal amount.

5.1.3 For usury, if the creditor has recovered the principal, he is not allowed to ask for interest (the usury can be turned into an interest-free loan in the form of an administrative order); if the interest earned exceeds the principal, the debtor does not have to repay both the principal and the interest.

When both productivity and means of production are in excess, appropriate financial leverage or private lending can play a positive role in economic development. However, when means of production are scarce, productivity is low, and the economy is in trouble, this kind of financial leverage can also magnify the difficulties infinitely, especially when the interest rates of these usurious loans can often break through the sky, and in years of disaster and famine, poor people will go bankrupt because of this (the annual income is not even enough to pay the interest, and the principal and the unpaid interest will become the principal of the next period, and the interest will be compounded, which theoretically can never be repaid).

The year before Li Cunxu's defeat, there was a severe drought, followed by floods, and the peasants were already overwhelmed by the endless extortion and levying of taxes. In this context, the newly appointed Li Siyuan had to forcibly stop usury. That's why the above-mentioned extremely tough administrative decree was issued.

5.1.4 Cancel the ban on music and iron

Salt, iron, and wine yeast are all important strategic materials monopolized by the imperial court. Their production and sales must be controlled and managed by the government. Due to their huge profits, private salt and private wine are banned repeatedly, and the imperial court has to pay extra control costs for this.

After repeated discussions, Li Siyuan's court abolished the Qu ban and the iron ban, allowing the people to make wine and farm tools as they pleased. The court then levied a Qu tax and a farm tool tax based on the land.

The tax on koji was 5 wen per mu (later reduced to 3 wen), and the tax on farm tools was 1 wen per mu. In years of good weather and good harvests, the price of grain was about 5 wen per dou.

This move not only benefited the people, but also greatly reduced tax costs, creating a win-win situation for both the people and the court.

5.2 Practical regulations on tribute and offerings;
5.2.1 All places do not need to offer precious treasures to congratulate the enthronement;

5.2.2 Local officials above the deputy provincial level (Jiedushi, Yufushi) are only allowed to present gifts during the “four festivals” (Spring Festival, Dragon Boat Festival, Winter Solstice, and Emperor’s birthday), and the gifts must be paid for by the officials themselves. They cannot take the opportunity to exploit the people, and the gifts should only be a token of their appreciation. Officials below the municipal or bureau level (provincial governor) are not allowed to present gifts at any time.

Local tax systems should formulate and clarify corresponding tax regulations, clearly mark prices, and must not impose heavy taxes on businesses and travelers in the name of fraud or in the name of local protectionism.

5.2.3 Establish a special horse market in the western border areas and prohibit the Tanguts and other ethnic minorities from entering the Central Plains.

Previously, these northwestern tribes always came to Luoyang with so-called "war horses" of varying quality, under the pretext of offering war horses to the Central Plains dynasty. Big countries want face, small countries want substance. The Central Plains dynasty generally provided them with food and accommodation, as well as generous gifts of gold and silver. In addition, no matter what kind of donkey-like or dog-like horses they brought, the Central Plains dynasty would pay them at the price of first-class war horses.

Li Siyuan set up a special horse farm on the border and purchased horses at the actual market price; he no longer allowed the Tibetans to enter the interior to eat and drink for free. This saved government expenses to a great extent.

5.3 Cancel the fees for “red glue” and “silk paper”.

At that time, the commission issued by the imperial court required the parties to pay for "red glue" and "silk paper", just like the "processing fee" for getting a marriage certificate now. The two small red books cost 9 yuan, and although there was a surplus, it was not too bad after all, and the newlyweds could afford it. However, the "processing fee" of the commission was quite expensive at that time. The historical records did not directly say how much it cost, but only said that many poor officials from humble backgrounds could not afford it...

But such a letter of commission was not necessary, and one could do without it and take the free notice of appointment (imperial edict) to take office. Therefore, many officials from poor backgrounds chose to refuse to ask for a letter of commission. Li Siyuan initially ordered that all civil and military officials in the central government must receive a formal letter of commission. This was an aboveboard and honorable thing, so why should they do it secretly?
As a result, the ministers discussed that the paper, ink, and ink pad for the letter of appointment actually cost very little money, so why did the court go to such great lengths to extort such a small amount of money? They didn't even spare the meat on the legs of a fly, were they crazy because of their poverty?

So Li Siyuan issued an order: From now on, no more labor fees will be asked from the parties involved.

5.4 Reducing “gift money”

At that time, the imperial court not only exploited officials in the letters of appointment, but also hollowed out their bodies at various large-scale ceremonies. For example, when there was "something happening in the southern suburbs", officials at all levels had to "voluntarily" donate a large sum of money.

Li Siyuan issued an edict to reduce or exempt the punishment as appropriate.

6. The army eats in Kinki

The public reason for mobilizing various troops (mainly those that came with Li Siyuan) to station in the capital area was to shorten the transportation routes, save manpower and material resources required for transportation, and save expenses. In reality, it was also a self-protection behavior of the weak Li Siyuan, which was convenient for command and control and could respond to rebellions at any time.

7. Resettlement of the surrendered officials of the Former Shu
After the surrendered officials of Former Shu arrived in Luoyang, they were warmly greeted by Li Siyuan, who also arranged corresponding positions for them, including the Prime Minister of Former Shu, Wang Kai. Those who wanted to stay could stay, and those who wanted to return to Shu could go home.

8. Rectify the civil service system

In fact, it is to rectify the civil servant group.

For example, when officials from the central court went to local areas to perform official duties, they often took advantage of their positions to interfere in local administration and place their own children and confidants in local areas by "making a call". Li Siyuan issued an imperial edict to prohibit this. If this happened again, once verified, they would be severely punished!

9. Judicial Justice

Li Siyuan ordered that local administrative officials must personally interrogate prisoners every ten days to strictly prevent "false and wrongful" cases; all death sentences must be carefully verified and not be sentenced lightly.

During the reign of Li Siyuan, an extremely absurd case occurred: a patrol inspector named Hun Gong'er verbally reported a serious "rebellion" case, saying that two civilians "practiced fighting with bamboo poles." Li Siyuan was shocked when he heard the news. How could ordinary people practice military affairs? They were planning to rebel! So he ordered Shi Jingtang to deal with it seriously. Shi Jingtang was very efficient and beheaded the two civilians immediately.

Later, An Zhonghui reported back that the so-called two common people were actually two young children who were playing with bamboo sticks. They were charged with the crime of "treason" and executed.

Li Siyuan was furious. He issued a rare "self-blame edict" and took the initiative to reduce his food intake for ten days. He severely criticized Shi Jingtang and fined him one month's salary; Hun Gonger was caned 20 times on the back and exiled to Dengzhou; the family of the young boy was compensated with 50 pieces of silk, 100 dan of wheat, and 100 dan of millet; all prefectures and cities across the country should take this as a negative example, study it seriously, and take it as a warning.

Li Siyuan apologized to the people of the country in the form of a "self-blame edict", with a sincere attitude and a very severe punishment. This case and the edict were recorded in the "Chronicle of Emperor Mingzong".

(End of this chapter)