Southern Ming: A boy soldier at the beginning, supporting the world

Chapter 49: Amount of Money and Grain
After figuring out the mystery of taxes, Danchu had a rough idea in his mind. Next, he had to figure out the amount of money and grain to prepare for a long-term stay in Yong'an. He asked, "After talking so much, what is the tax rate when the regular taxes and corvée fees are added together?"

Li Gong and Wei Shizhong looked at each other and finally decided that Wei Shizhong would answer. This question was not easy to answer, and Danchu was not someone who could be easily fooled. Wei Shizhong decided to be honest and said:
"At the beginning of the Republic of China, the tax rate was set very low. The highest rate was in South Zhili, at 10%, and the lowest rate was in Northwest China, at 130%. Including corvée fees, the tax rate in South Zhili was roughly 20%, and in Northwest China it was roughly 10%.

"General, I will explain to you. A low tax rate does not mean that the burden on the people is light. The above mentioned are actually the taxes that go into the pockets of the court and government. There are also a large number of illegal regulations that are embezzled by officials at all levels, and the amount is generally not less than twice the above income.

"The tax burden in Southern Zhili was the heaviest. If we double the tax burden, the government took away 40% of the income from farmland. In Southern Zhili, tenant farmers who rented land from landlords had to pay at least 60% of the land to the landlords.

"Tenant farmers pay rent, and landowners pay taxes. If the rent is calculated at 60%, the landlord pays 40% to the government, leaving him only 20%. The tenant farmers get 40%, which is more than the landlord. How can the landlord agree to this?

"Therefore, in Southern Zhili, especially in the Jiangnan area, the land rent often reached 70% or even 80%. After paying the rent, the tenants had little left. The landlords also resorted to various tricks such as rent mortgages to exploit the tenants.

"After Wanli, the imperial court increased the three taxes, and the tax burden became even heavier. Since the migration to the south, Commander He first increased the voluntary taxes in Huguang, and Guangdong and Guangxi followed suit. In Yong'an Prefecture, the regular taxes plus corvée fees have roughly reached 30%, which is equivalent to each other."

Danchu remained silent. The severity of the land problem had exceeded his expectations. He could not imagine how the land problem could be completely solved without equal distribution of land and exemption of taxes.

"Have you taken all the bad practices into account?" Dan Chu stared at Wei Shizhong with an aggressive look.

Wei Shizhong was frightened by the stare and dared not lie, so he said, "Replying to the Marshal, it does not include any bad rules."

“How many bad rules are there?”

"This, this... according to estimates, it is slightly less than the tax."

Then, taking into account various malpractices, the actual tax rate in Yong'an Prefecture should be between 50% and 60%. Considering that the gentry had the right to be exempted from corvée, the actual tax burden on the vast majority of poor farmers, rich farmers, and small landlords would only be heavier.

Such a high tax burden made it difficult for the poor to survive, not to mention the rich peasants and small landlords.

What made Danchu most unhappy was that the government drained the pond to catch all the fish, and the court could only take one quarter in the end, the government took one quarter, and officials at all levels embezzled half.

The imperial court raised taxes, but was criticized for it, but the taxes were not collected; officials took the opportunity to embezzle and became the biggest beneficiaries; the gentry enjoyed preferential treatment and were not affected by the tax increase. This was probably the crux of the financial crisis in the late Ming Dynasty and an important reason for the demise of the Ming Dynasty.

To have enough soldiers and food, you need money to do anything. We must get rid of the malpractices in taxation, and then there will be financial reforms and the revival of the country and nation.

This matter still needs to be considered in the long run. For now, we must first consider the current problem.

Danchu asked the household clerk, "Mr. Li, the late rice harvest is about to begin. Can you tell me how much the late rice harvest is in Yong'an Prefecture? How much grain can be harvested each year?"

Li Gong was very happy to be called sir. He looked flattered and said:
"I dare not hide it from you, Marshal. Yong'an Prefecture has a total of 42000 mu of land, which can produce 10 shi of rice in a normal year. This year there has been a lot of rain, so the harvest has decreased, but 8 shi is not a problem, which is equivalent to about 6 shi of dry rice.

"Yong'an Prefecture used to collect taxes, all of which were converted into silver. In recent years, due to food shortages, the tax has been changed to collecting grain in the form of regular taxes, and corvée fees are converted into silver. Generally speaking, the regular taxes can collect 1 dan of dry grain, and the corvée fees can collect taels of silver."

The Ming Dynasty stipulated that counties with tax revenues below 30,000 dan were considered small counties. According to the tax rate set by Emperor Taizu Zhu Yuanzhang, Yong'an Prefecture could collect a maximum of 10,000 dan of grain a year, based on two rice harvests a year. Now, 10,000 dan of grain can be collected from just one late rice harvest, which is already a very high tax burden. Together with corvée fees, it is close to 30% of the harvest.

"How much grain is there in the Changping Warehouse and the Yi Warehouse? How much is there in the Yongfu Warehouse? Are there any grain reserves in the community granaries across the country?" He Ping asked.

Changping Warehouse was the official warehouse of Yong'an Prefecture, Yi Warehouse was a private charity warehouse for storing grain, and Yongfu Warehouse was a money warehouse, all of which were located in the city of Yong'an Prefecture.

"In March, a slave rebellion broke out in the city, and the Yi Granary was looted, leaving no grain. The Yongfu Granary was also looted by the Qing invaders, and now only more than 200 taels of silver are left. The Changping Granary is still intact, with more than 1,600 shi of grain stored in it.

"The community granaries in various places are uneven, and most of them are in ruins. There are 18 villages with Mojia Village as the center, all of which belong to the Mo family. The community granaries in this area are the most complete and have the most storage, but they are owned by the Mo family, and the government has no say in it."

"Hmm," Danchu pondered for a moment and came up with an idea.

Under normal circumstances, Yong'an Prefecture could collect 20,000 shi of rice and less than 20,000 taels of silver from taxes in a year. Adding commercial taxes and salt taxes, the total tax revenue could reach at least 20,000 shi of rice and 20,000 taels of silver a year. Even if half of the tax revenue was reserved for military use, the total tax revenue could reach 10,000 shi of rice and 10,000 taels of silver.

Under normal circumstances, an adult can eat two dan of rice a year. Soldiers eat three dan, and the taxes in Yong'an Prefecture are enough to feed three thousand soldiers.

Now, the imperial court has no prestige, and the localities act on their own, paying little to the imperial court. The troops are stationed in a certain place and receive their salaries there, and all military and political orders are at their discretion.

Since Danchu arrived in Yong'an Prefecture, he should find a way to stay in Yong'an for a long time. Jiao Lian should provide money and food to show his loyalty. One third of the annual income can be provided to Jiao Lian, and the rest can be enough to feed 2,000 soldiers.

Judging from Jiao Lian's intention, he has no intention of expanding the number of supervisory posts in the short term. Danchu does not need to collect heavy taxes and fees, so it is better to reduce the tax burden and win the hearts of the people.

He had made up his mind and said, "Pass my order. Reduce the late rice harvest by 1,000 dan, reduce the corvée by 1,000 liang, and abolish all outdated rules."

Then, he did some calculations for Wei Shizhong: "This autumn grain tax, including the regular tax and corvée fees, is converted into 20,000 dan of rice. Adding up the whole year, it is calculated as 40,000 dan.

"I will increase your salary. Your current monthly salary is 70 dan, which means 840 dan a year. This does not include festival rewards. Isn't this generous enough?"

Generous? Compared to the outdated rules, these 800 dan of rice are nothing! Wei Shizhong was completely impressed and didn't dare to say anything. He said, "Your Excellency, I am very grateful for your kindness!"

Danchu stared at him and said, "You have a generous salary, but you must not allow bad practices to occur again. Tell officials at all levels that I hate bad practices the most. If any official is found to have allowed bad practices again, he will be executed without mercy.

"In addition, you have to take the lead in doing your job well. I am a brave warrior and I am vigorous in my work. I hate it most when my subordinates are slow in doing things and shirk their responsibilities. If any official is unwilling to do his job sincerely, he will be punished by military law."

"Yes." Wei Shizhong responded in a deep voice, feeling relieved.

(End of this chapter)