Late Han Zhao Tang

Man Chong's return to the court and his conferment of the title of Duke of Chen attracted the attention of many civil and military officials. Although the ratio of his actual fief to his estate was 2:1, and after deducting transportation costs, the amount of tax he received would be lower than that under the old nobility system, the resulting difference in rank and status was still undeniable.

The fifteen-rank nobility system not only differed in the titles bestowed, but also in political status, economic income, and lifestyle privileges.

For example, a founding duke could enjoy the same treatment as a prince, would not have to bow to a king, would be allowed to establish an ancestral temple, would be allowed to posthumously honor their ancestors, and would have regulations on the size of their mansion, the number of slaves in their mansion, etc., and would have a fief of 10,000 households and a fief of 5,000 households.

The founding duke's rites and regulations were the same as those of the old duke. Compared with the national duke, his fief was limited to more than 5,000 households, and his fief was 2:1. In other aspects, such as economic treatment, he was slightly inferior to the national duke.

County officials whose fiefdoms are less than 5,000 households are permitted to establish ancestral temples, but they cannot posthumously honor their ancestors; the imperial court must posthumously confer posthumous titles upon them.

Needless to say, marquises could not establish ancestral temples, just like marquises in the old Han Dynasty. The difference was that they were still granted fiefs but held a position equivalent to an official with a salary of three thousand shi (a unit of grain).

The rites and treatment of earls were inferior to those of marquises, with fiefs of less than a thousand households and a rank equivalent to an official with a salary of two thousand shi (a unit of grain). The fiefs and treatment of viscounts and barons were inferior to those of earls, with county viscounts having fiefs of more than five hundred households but less than a thousand households, and barons having fiefs of less than five hundred households.

Depending on their titles, Zhang Yu granted different amounts of land: 4000 mu for a Duke of a State, 3500 mu for a Duke of a Commandery, 2500 mu for a Duke of a County, 1400 mu for a Marquis, 1000 mu for an Earl, 800 mu for a Viscount, and 500 mu for a Baron.

In the previous tax system, Zhang Yu only classified households according to their wealth. Therefore, to further levy taxes on powerful clans, Zhang Yu adopted Jia Xu's aristocratic tax. Now, to prevent nobles from enjoying preferential tax treatment, Zhang Yu must forcibly stipulate relevant laws to ensure that taxes are levied uniformly according to aristocratic status.

Therefore, the land owned by the above-mentioned nobles must be taxed, and the tax is levied according to the rules for the highest-ranking households. Furthermore, nobles of the rank of earl and above are required to pay a clan tax. Among them, the viscounts and barons are not required to pay the clan tax, and in order to highlight their difference from the previous three, their fief ratio is reduced to 3:1, with a fief of nine hundred households receiving a fief of three hundred households.

Of course, under the five-rank nobility system, the ratio of fiefs for those who founded a state and those who did not differ. Those who were named as founders had a fief ratio of 2:1, while those who were not named as founders had a fief ratio of 3:1. For the viscount and baron titles, which were not named as founders, the fief ratio was 5:1.

As for hereditary succession, under the fifth rank of nobility in the Tang Dynasty, only the founding nobility was allowed to be hereditary. For example, if the first Duke died, his son would inherit the title of Duke of the Prefecture, the third generation would inherit the title of Duke of the County, and the fourth generation and subsequent generations would inherit the title of Duke of the County.

The title of Marquis was hereditary, down to the rank of County Earl; Earl was down four ranks, down to the rank of Son; Son was down five ranks, down to the rank of Pavilion Baron; Baron was not hereditary, and each generation was lower than the last, eventually becoming a commoner.

Although the above five-rank nobility system originated from Zhang Yu's idea, it was actually devised by Cui Yan and Du Ji. Zhang Yu was quite satisfied with the system they devised, as it took all aspects into consideration.

As the first nobleman to be granted the title of Duke of the Founding State, Man Chong has been unable to sleep day and night since returning to the capital. This is not because he is excited, but because he is apprehensive about becoming a Duke for the first time.

After worrying behind closed doors for several days, Man Chong decided to go out and visit Jia Xu in order to seek his guidance.

Although Jia Xu usually kept to himself and did not see anyone, upon learning that Man Chong had come to visit, out of respect and to establish good relations, he ordered his sons to lead him into the main hall for a conversation.

"Your Excellency, the Duke, have graced us with your presence; I have failed to greet you properly!"

"How dare you!"

Seeing that Jia Xu was about to bow, Man Chong hurriedly stopped him and said, "Sir, you have made great contributions to the founding of the country and are highly valued by His Majesty. Sooner or later, we will be colleagues!"

Zhang Yu conferred the title of Duke upon Man Chong, but on the grounds that the southeast was not yet pacified, he temporarily suspended the conferment of titles upon others, so Man Chong is currently the only Duke.

Seeing the worry on Man Chong's face, Jia Xu invited Man Chong to sit down and said with a smile, "The Duke has just received his title and reward, and should be receiving congratulations from all the ministers. Why have you come to our door so suddenly?"

Man Chong sighed and said, "Sir, please don't tease me. I had no choice but to accept His Majesty's decree. Now, so many people come to pay their respects, and the etiquette for a duke is so strict, that I can't sleep day and night."

Before returning to the capital, Man Chong might have enjoyed such courtesies. However, after his conversation with Jia Xu, Man Chong became much more cautious, fearing that his prominence would attract envy and arouse the emperor's suspicion.

"Oh?"

Jia Xu, knowing the answer already, asked, "I wonder what troubles the Duke?"

Man Chong said, “Throughout history, few ministers have ever paid homage to a duke; only the usurper Wang Mang did so. I dare not harbor any rebellious thoughts, but I fear that this will cause rumors to circulate among the people, so I have come to pay my respects to you, sir!”

"Your Excellency has many worries!"

Jia Xu laughed and said, "To grant you land, to divide mountains and rivers, and then to bestow upon you the honors of the ancestral temple and the title of Duke is truly a special favor from His Majesty. Why should a Duke worry about this? The reason why His Majesty has not yet bestowed more titles upon the generals is because Cao Cao in the southeast has not yet been pacified. Once Cao Cao is defeated, will there not be those who will work with you?"

Man Chong said with concern, "Although I knew that His Majesty had shown special favor, I did not expect such a great favor. My wives and concubines, my fellow villagers and relatives are all shocked, so I am still uneasy."

After pondering for a long time, Jia Xu said, "If the Duke wishes to find peace of mind and avoid gossip, I have a plan that the Duke may be willing to listen to."

"Please enlighten me, sir!"

Jia Xu stroked his beard and pondered for a moment, then said, “Since Your Majesty raised your army, you have worked with your meritorious officials to pacify the world. Now that China is at peace, the nation awaits its rise. Your Majesty is grateful for your achievements and has therefore bestowed special honors upon your civil and military officials.”

"In total, there should be more than a hundred such households. The state's taxes and levies are mostly used to support these private households. These private households are rewarded with land and receive fiefs, so they have more than enough to live on. If the state's taxes and levies are reduced, their finances will be insufficient. The surplus may lead to extravagance, but it is not enough to cause national distress."

"If the Duke truly cares for the nation, he should submit a memorial to reform the fief tax system to replenish the national treasury. Currently, each household is subject to three taxes: land rent, taxes on silk and cloth, and taxes on labor. Corvée labor is now converted into cash, making the fief tax even higher than before. Therefore, it would be better to have land rent supplied to the prefectures and counties, with nobles receiving taxes on silk and cloth from taxes on labor." Reforming the nobility into a marquisate, based on the existing fief system, could save the nation at least 100,000 households' taxes. However, considering the subsequent rewards and promotions to generals and officials after the defeat of Cao Cao, the fiefs would likely increase. Therefore, fief reform was already on the agenda, initiated by Zhong Yao and Du Ji, with the core focus on developing a plan to save on fiefs.

Man Chong is currently seeking psychological comfort, and Jia Xu doesn't mind guiding him to submit a memorial to Zhang Yu.

According to the plan just mentioned by Jia Xu, about one-third of the income of each household will be paid into the national treasury, and the actual amount of the fiefdoms of the nobles will be less than half of the income.

If Manchong were to enjoy a fiefdom of 10000 households, and half of that fiefdom were to be distributed among 5000 households, and then pay one-third of the land rent to the state, Manchong would only receive approximately 3334 households as his fiefdom. However, considering the deduction of labor service fees, Manchong would actually receive more than 3 households as his fiefdom. The increase would be linked to the actual labor costs, and might be more or less than the original 5 households.

Understanding Jia Xu's intention, Man Chong fell silent and said, "If I were to submit a memorial, wouldn't I offend all of you?"

Jia Xu smiled and said, "The Duke has just received his title. If he wishes to settle down, he might as well submit a memorial on this matter to please His Majesty!"

After a moment's thought, Man Chong said, "Thank you for your kind words, sir. Since it is a matter of national importance, I cannot shirk my duty."

"good!"

Man Chong knew he would be ostracized by his colleagues for initiating the reforms. However, considering that the Emperor had known about his previous complaints but did not punish him, instead rewarding him handsomely, Man Chong felt a desire to repay Zhang Yu's kindness.

Furthermore, Man Chong was constantly worried that his recent statements would displease Zhang Yu. After all, just because Zhang Yu wasn't holding it against him now didn't mean he wouldn't remember it. If he could make amends for his previous rash behavior with a memorial, it wouldn't be unacceptable to Zhang Yu.

After leaving the Jia family mansion, Man Chong returned home to draft a memorial and prepared to submit it the next day.

At that time, the imperial court held a grand discussion. Zhang Yu sat high on his couch, and all the officials were present. Man Chong stepped forward with his tablet and presented the first memorial on reforming the system of fiefdoms.

In his memorial, Man Chong not only proposed that land rent be paid to the state and county governments, but also hoped that households with three or more adult males would not be treated as fiefs, in order to avoid the loss of national tax revenue.

Wearing a crown, Zhang Yu sighed, "I am aware of your concern for the country. However, the pacification of the realm is not my achievement alone, but the result of the combined efforts of all of you. Therefore, I feel ashamed to request the change of your fiefs and the reduction of your taxes!"

"Your Majesty's favor towards his subjects is well-known!"

Man Chong bowed and said, “The world is not at peace today, and the southeast is divided. I am a private household and receive taxes, which I use for luxury. It would be better to provide them to the country to support the army and launch a southern expedition. I have been granted 4000 mu of land. With diligent farming, I can produce at least 6000 shi of grain a year, which is enough for me and my family to eat.”

Zhang Yu refused, saying, "I have already reduced the fiefdoms by half. How can I collect taxes from the state now?"

"Your Majesty!"

Zhong Yao said, "Under the new tax system, twenty days of military service is enough to pay several bushels of grain. Therefore, even if the land rent replenishes the national treasury, the fiefs collected by the officials will not decrease; on the contrary, they may even be more than the original land rent!"

Du Ji stepped forward and said, “Your Majesty, although there are many households in the country, the taxes are used for various purposes. Some are used to supply the military, some to pay the salaries of officials, and some to cover the expenses of the court. Now, too many fiefs are being granted to private households, which is affecting the operation of the country.”

"The Duke of Chen is devoted to the public good; Your Majesty should understand!"

"What are your thoughts, Prime Minister Ji?" Zhang Yu asked.

“Since Your Majesty’s expenditures were audited by the Accounting Department, this year’s expenditures have not exceeded the annual expenditure of a thousand households. Your Majesty is so frugal, how could your ministers and I dare to be extravagant!” Yu Yi said.

If Zhang Yu's expenses were calculated in detail, the figure would certainly be more than a thousand households. However, considering that Zhang Yu's profession was that of the emperor, many of his expenses were public funds, so Yu Yi only cited Zhang Yu's spending on food, drink, and clothing.

"What are your thoughts, everyone?" Zhang Yu asked, looking around at the crowd.

"Ji Xiang's words make sense!"

"The Duke of Chen's loyalty is evident; I believe this is a feasible plan!"

Under Zhang Yu's inquiry, although the ministers were unwilling to see the fiefdoms under the new nobility system reformed again, they had no choice but to agree to the reform considering the attitudes of the senior ministers and Zhang Yu. Now that they could not express their dissatisfaction with Zhang Yu, the ministers would probably develop a dislike for Man Chong.

"good!"

Zhang Yu nodded and said, "Since you all have no objections, then let's follow the Duke of Chen's wishes. Households with three or more adult males will not be granted fiefs. Land rent from all taxes will be supplied to the state, and the rest will be granted fiefs. This matter will be overseen by the Ministry of Personnel, which will draft new detailed rules for the nobility system."

"Your subject obeys!" Du Ji replied.

As he spoke, Zhang Yu looked at Man Chong and said with emotion, "You disregard personal gain and are loyal to the country. It is truly moving."

"It is my duty as a subject!" Man Chong replied. (End of Chapter)