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In the spring of the twenty-sixth year of the prosperous era, the capital city experienced its first rain.

Su Ning sat at the imperial desk, holding the drafts of the three imperial edicts in his hand, and had been studying them for a full hour.

The new Grand Secretary, Lee Fang, stood aside, not daring to utter a sound.

He participated in drafting these three edicts for half a year.

Every single clause and every single item had been meticulously reviewed countless times. Yet, when it came time to actually issue the document, even he felt a little nervous.

It's worth noting that Emperor Yongzheng in history only reigned for thirteen years because his reforms were too radical.

Many emperors in history were secretly poisoned, and they were not necessarily able to escape unscathed.

The poll tax was incorporated into the land tax.

The gentry paid taxes together.

Standardize commercial taxes and mining taxes.

Every single one of these measures is aimed at the very lifeblood of those who have already benefited from the system.

Su Ning put down the imperial edict, raised his head, and said, "Li Fang, tell me, how many people do you think will be outraged when this edict is issued?"

Li Fang thought for a moment and said, “Your Majesty, there must be many who are upset. The big landowners, the gentry with official titles, and the officials who are profiting in the local area will all be upset.”

Su Ning nodded. "Jump! The higher you jump, the harder you fall. I want to solve this problem once and for all."

Then he picked up the vermilion brush and wrote the last word on the edict: "Issue it."

"promise!"

……

The three imperial edicts were all more ruthless than the last.

The first measure was to integrate land tax into the poll tax.

"From now on, taxes will no longer be levied per capita. Taxes will only be levied per acre of land. Those who own land will pay taxes. Those who do not own land will not pay taxes. Those with more land will pay more. Those with less land will pay less. All previous poll taxes and corvée labor will be abolished. The people will only need to pay taxes according to their land area, and there will be no other burdens."

The second method involved gentry and commoners paying taxes together.

"From now on, whether you are an official, a successful candidate in the imperial examinations, or someone who has passed the civil service examinations, as long as you own land, you must pay taxes. Just like ordinary people, you must pay every penny. All previous exemptions and privileges will be abolished. Gentry and common people will be treated equally."

The third measure was to regulate commercial taxes and establish a tax bureau.

"Making money through business is a matter of course. But if you make money, you have to pay taxes. Commercial taxes are based on a percentage of profits; the more you make, the more you pay; the less you make, the less you pay; and if you don't make any, you don't pay. All those miscellaneous taxes from before are abolished. From now on, there will only be two taxes in the world: land tax and commercial tax. No place may levy additional taxes on its own."

The news caused a stir in both the government and the public.

The teahouses and taverns in the capital were buzzing with discussion.

"Improve the poll tax to the land tax? Does that mean taxes will be levied per capita? Won't poor families with many children benefit? In the past, the more sons you had, the more taxes you paid, but now you don't have to pay no matter how many children you have?"

"That's right. The family next door to me had six sons. They used to be so worried, but now they're beaming with joy."

"Gentlemen and gentry should all pay taxes? Officials should also pay taxes? What's the point of them being officials then? Isn't it just for the sake of being exempt from taxes?"

"Who knows? Anyway, we ordinary people don't have to pay grain taxes, so why should we care about them?"

"Standardize commercial taxes? All those miscellaneous taxes from before will be abolished? Won't that mean the local officials will lose their lucrative income? How will those officials make money in the future?"

"Making money? The Imperial City Guard and the Tax Bureau are watching. Arrest anyone who tries to make money, and send them to build railways."

Despite the discussions, no one dared to openly oppose it.

What are we opposing? His Majesty has guns, cannons, and the Imperial City Guard.

Many of those who were dissatisfied back then are now building railways.

They might not dare to do it openly, but they can still cause trouble in secret.

……

When the news reached Jiangnan, the local tycoons, landlords, and officials turned green with fear.

In Suzhou Prefecture, there was a wealthy landowner surnamed Pu. His family owned three thousand acres of land, and three generations of his family had been scholars who had passed the imperial examinations.

When he received the imperial edict, his hands trembled. "Gentlemen must pay taxes as well? How much more tax will my family have to pay every year?"

The steward counted on his fingers: "Master, before, our family had official titles and didn't have to pay grain taxes, saving us two thousand shi a year. Now we have to pay, so we have to pay two thousand shi a year. Adding the land tax, we have to pay about three thousand shi a year in total."

Master Pu nearly fainted. "Three thousand shi...that's three thousand shi..."

Several small landlords nearby also looked worried.

They were all relatives of Master Pu, and each family owned several hundred acres of land.

In the past, people relied on their academic achievements to be exempt from taxes and lived a comfortable life.

Now that taxes are suddenly due, nobody can stand it. "Master Pu, what should we do?"

Old Master Pu gritted his teeth and thought for a long time. "Let's stall for time. One day at a time. I don't believe those tax collectors can do anything to us. We have official titles and status, and we've been operating in this area for decades. Are we afraid of a few tax collectors?"

"That's right! That's right! The emperor is far away, how much can a tax commissioner really govern?"

However, they were wrong.

Soon, the tax collectors arrived.

Officials from the Ministry of Revenue, accompanied by soldiers, went door-to-door.

The leader was Zhou Shenxing, an old official sent from the Beijing Customs Office. He had worked in the Ministry of Revenue for twenty years and had seen all sorts of situations.

He stood outside the Pu family's gate, exuding an imposing aura, after all, he represented the Great Zhou Dynasty.

Master Pu personally came out to greet him, his face beaming with smiles. "Sir, what is your surname? Please come in and have a cup of tea."

"I am Zhou Shenxing, an officer in the Tax Department of the Ministry of Revenue." Zhou Shenxing waved his hand, "I won't drink the tea. Master Pu, your 30,000 mu of land is due for tax. Here is the tax bill, please take a look."

Master Pu took the tax bill, glanced at it, and his smile froze. "Sir, this...this three thousand shi (a unit of dry measure), is there a mistake? We don't have that much land."

Zhou Shenxing stared at him coldly, but remained silent.

Master Pu felt uneasy under his gaze and gave an awkward laugh. "Sir, could you grant me a few more days? I'm short on cash these days and really can't come up with the money..."

"Tight on cash?" Zhou Shenxing sneered. "Your family owns 30,000 mu of land, yielding over a million shi of grain a year. You're telling me you're short on cash? Your warehouses are overflowing. Should I take some men to help you take inventory?"

Master Pu's expression changed. "Sir, you..."

Then Zhou Shenxing took out an account book from his pocket, opened it, and said, “Master Pu, your family’s land holdings are all registered with the Ministry of Revenue. Every plot of land, every acre, and every harvest is clearly recorded. According to the rules, your family should pay 30,000 shi of grain. It should be delivered to the official granary within three days. If it is not delivered, it will be considered tax evasion.”

Master Pu's legs began to tremble. "Sir, the consequences of resisting taxes..."

Zhou Shenxing looked at him coldly: "Do you know those people who built the railway in the Western Regions?"

Of course, Mr. Shen knew.

The captured locals were first castrated, and then sent to the Gobi Desert to build railways, working eight hours a day until they died.

Several who escaped were caught and beaten to death on the spot.

His legs went weak and he almost knelt down.

"The tax law stipulates that the consequences of tax resistance are unbearable: confiscation of property, imprisonment, and a ban on education, officialdom, and business for nine generations."

"Yes, yes, I'll definitely deliver it. It will be delivered within three days."

Zhou Shenxing nodded and put away the account book. "That's good. Master Pu, you're a smart man. If you pay taxes, you'll still be a citizen of Great Zhou. If you don't pay taxes, your property will be confiscated and you'll be fined, and your descendants will never be able to rise again."

Master Pu nodded repeatedly; he certainly knew how to calculate this.

Once the news spread, those who still wanted to delay no longer dared to delay.

They dare not do it openly, but they can still cause trouble in secret.

Some people started secretly selling their land, thinking that if they sold it, they wouldn't have to pay taxes.

Even if you sell land, someone has to buy it.

Those poor people who don't own land can't afford it.

Those wealthy businessmen, however, were unwilling to buy...

Buying land requires paying taxes; who would want to pay more taxes?
In the end, they could only sell it cheaply to the government.

The government officials weren't polite either; they accepted the cheap offer first and discussed the consequences later.

Anyway, the land is in the hands of the government, and there will still be a harvest every year.

Outside the city of Jinling, there lived a merchant surnamed Li who specialized in the silk trade and was quite wealthy.

Some people tried to sell him land, but he shook his head. "Why buy land? You'd have to pay taxes. My money is in a money exchange earning interest, so I don't have to pay taxes. Buy land? Only a fool would buy it."

The man remained silent.

Meanwhile, some people started registering their land under other people's names, thinking that if they registered it under a relative's name, it wouldn't be detected.

But the officials of the Imperial City Guard and the Tax Bureau were not to be trifled with.

They have informants all over the country, and they know exactly how much land each family owns.

Moreover, Suning had long harbored the idea of ​​implementing the new policy and had been secretly preparing for it for over twenty years.

For example, when re-measuring the land, all sorts of hidden methods used by the gentry and large landowners must be investigated.

The announcement of the new policy now implies that the government has already grasped all the details.

If one is found out, arrest one.

They confiscated his property, then forced him to work on the railway. All his land and wealth were seized, ensuring his descendants would never be able to rise again.

In Hangzhou Prefecture, there was a scholar named Wang who registered 500 mu of land under his nephew's name.

The Imperial City Guard and the Tax Bureau investigated and arrested him.

He knelt on the ground, begging for mercy and saying he was willing to pay the taxes. But the Imperial City Guard shook their heads. "Too late. Where were you before?"

Then he and his entire family were put on a train and sent to the Western Regions.

Once the news spread, no one dared to evade taxes by displaying their land again.

However, some people began bribing tax officials.

Those who could collect taxes were all sent by the Ministry of Revenue, and they were rotated every three years.

You tried to bribe them, but they simply wouldn't accept it.

Even if they accepted the money, the Imperial City Guard would come knocking the next day. In Jinan Prefecture, there was a minor official named Zhao who accepted fifty taels of silver from someone and helped them underreport their land holdings.

On the third day, the Imperial City Guard arrived.

The man surnamed Zhao knelt on the ground and begged for mercy, saying he was willing to return the money.

However, the Imperial City Guard shook their heads, "It's too late."

Then the entire Zhao family was put on a train and sent to the Western Regions, and their property was confiscated.

After a year of turmoil, the local tyrants, landlords, and gentry finally resigned themselves to their fate.

There's no escaping it anyway.

Lord Pu of Suzhou Prefecture dutifully paid taxes for three years and found that it wasn't so bad after all.

Thirty thousand shi a year is a lot, but after paying it, the family still had seventy thousand shi left.

They still live a life of luxury and continue to wield considerable influence in the local area.

It's just that it can no longer be tax-free.

He sat in his yard, drinking tea and chatting with the housekeeper. "Old Lin, do you think it was this difficult when we paid taxes before?"

Butler Lin thought for a moment and said, "Master, we didn't have to pay taxes before because we had official titles. But those titles were bought with money. So, in the end, it's about the same."

Master Pu nodded. "That's true."

Compared to land tax, commercial tax went much more smoothly.

Those big businessmen had already tasted the sweetness of success.

With the railway open, trains running, goods can be transported faster, costs have decreased, and profits are much higher than before.

What's a little tax?
There was a wealthy merchant in the capital named Hu who was in the silk business, with an annual turnover of over a million taels of silver.

After the new policy was implemented, he actually went to the Ministry of Revenue to pay his taxes, saying, "Sir, I'm here to pay my taxes."

The people from the Ministry of Revenue laughed, "Boss Hu, there aren't many people as sensible as you."

Boss Hu laughed, "Sir, I understand the principle! After paying taxes, I'll be a legitimate businessman. If anything happens, the imperial court will back me up. If I don't pay taxes, who will I cry to when the Imperial City Guard comes knocking?"

"That's right! That's exactly the point! Nowadays, the imperial court is using troops everywhere and building railways and highways. All of these cost money. With a strong military, the people can safely do business and farm; with railways and highways, everyone can travel and trade conveniently."

"Yes! Yes! You are absolutely right, sir. I will do my best to promote the tax policy when I get back."

……

Once the news spread, even the merchants who were still observing came to make their payments.

There was a salt merchant in Yangzhou named Ma who had been in business for decades and had never paid taxes.

Even after the new policy was implemented, he still wanted to drag it out.

Half a month later, the Imperial City Guards came to his door. "Mr. Ma, we know how much profit you make in your salt business. When are you going to pay the taxes that are due?"

Mr. Ma's legs went weak. "I'll pay, I'll pay, I'll pay tomorrow."

Then he paid the taxes, did the math, and found that it wasn't actually that much.

Compared to what he earned, it was just a drop in the ocean.

So he went to ask the merchants who had voluntarily paid their taxes, "Old Song, how did you know you should pay your taxes voluntarily in the first place?"

Boss Song laughed, "I can read the winds. His Majesty's three edicts weren't issued lightly. They meant serious business. Whoever doesn't comply will be in trouble. I have no intention of going to the Western Regions to build railways."

Mr. Ma nodded, still shaken; he had almost ruined his entire family.

Sure enough, under the iron-fisted enforcement of the tax authorities and the Imperial City Guard, gentry, landowners, and merchants learned how to pay taxes.

In just one year, commercial taxes amounted to 80 million taels, after all, the industry and commerce of the Great Zhou Dynasty were no longer what they used to be.

It's actually more than the land tax.

The Minister of Revenue looked at the account books and couldn't stop smiling.

He carried the account book into the imperial study. "Your Majesty, the national treasury is full again this year. Land tax revenue was 20 million taels, and commercial tax revenue was 80 million taels, totaling 100 million taels. After expenses, there is a surplus of 60 million taels."

Su Ning took the ledger, glanced at it, and said, "Good. It's good that it's full. When it's full, we can build more railways, construct more ships, and enable people to live better lives."

He paused, then looked at Grand Secretary Li Fang, "Prime Minister Li, is there any movement in those places?"

Li Fang said, "Yes. In Jiangnan, several large landowners are secretly colluding to cause trouble. The Shen family of Suzhou Prefecture, the Wang family of Songjiang Prefecture, and the Liu family of Changzhou Prefecture, a dozen or so people, have met several times to discuss how to resist taxes. The Imperial City Guard is already watching them and can close in at any time."

Suning was silent for a moment, then said, "Let's wait a bit longer."

"When will we wait?"

“Wait for them to come forward on their own,” Su Ning said. “Those who do come forward, we’ll take them all down. Those who don’t, we’ll keep them. Let them see what happens to those who do.”

Li Fang nodded.

……

In the spring of the twenty-seventh year of the prosperous era, trouble indeed broke out in Jiangnan.

Those large landowners, the Shen, Wang, and Liu families, joined forces to incite their tenants to resist taxes.

They secretly sent people to each village and household to tell the tenants, "Do you know? The imperial court is going to increase taxes. From now on, you will have to pay more grain when you farm. If you join us in making a fuss, the taxes will not be increased."

The tenants listened with skepticism.

Someone asked, "Then don't we pay taxes?"

"No need to pay. Follow us, and you won't have to pay anything."

But they didn't expect that the tenants wouldn't listen to them at all.

There was an old tenant farmer surnamed Wu who had farmed for the Shen family for thirty years.

He listened to their words and shook his head. "Who are you trying to fool? With the land tax reform, we don't own land and don't need to pay taxes. What business is it of ours if you officials have to pay taxes?"

Those people were stunned. "You...you don't believe us?"

The old tenant farmer laughed, "Hmph! If things go wrong, what good will it do us if you lords stop paying taxes? If things don't go wrong, you'll be forced to build the railway, and we'll still have to farm. We might even be forced to leave our homes because of you. What a waste of your time!"

Those people were speechless.

What stunned them even more was that the Imperial City Guard arrived even faster than they did.

That night, the Shen, Wang, and Liu families were all surrounded.

Mr. Shen was drinking at home when he suddenly heard a commotion outside.

He pushed open the door and went out, and saw that the courtyard was full of people.

He was dressed in black, with a knife at his waist and a torch in his hand.

The leader stepped forward, took out his token, and said, "This is an official matter for the Imperial City Guard. Mr. Shen, you are suspected of inciting tax resistance. Come with us."

Mr. Shen's legs went weak. "I...I didn't..."

The man waved his hand, and two men came up, picked up Master Shen, and left.

Overnight, more than a dozen ringleaders were arrested, and each family had their property confiscated and were exiled.

After a brief trial, they were put on a train and sent to the Western Regions to build a railway.

……

The news spread, and the world was shaken.

From then on, no one dared to cause trouble anymore.

Su Ning sat in the imperial study, looking at the reports sent from all over the country.

The system of merging land tax and poll tax was implemented.

The gentry and commoners alike were required to pay taxes, and this was also established.

Commercial taxes were standardized, and miscellaneous taxes were abolished.

When the national treasury is full, the people are rich, and the country is stable.

Li Fang stood aside and said softly, "Your Majesty, things have completely calmed down in Jiangnan. Those big landowners are now paying their taxes obediently and dare not cause trouble anymore."

Su Ning nodded. "What about the tenant farmers?"

"The tenants were overjoyed. After the land tax was merged into the poll tax, they no longer had to pay poll tax, which greatly reduced their burden. Many people saved money for a few years, bought their own land, and became small landlords."

Su Ning smiled. "Good. That's how it should be. The more dispersed the land is, the more stable the world will be."

"Your Majesty, there is one more matter. Several censors believe that these people do not deserve to die, and that it is against the will of Heaven to keep them building roads in the Western Regions. They would like to ask Your Majesty to show mercy and let them return."

Su Ning was silent for a moment, then said, "Well, what the censor said makes some sense! After all, they are all citizens of the Central Plains of the Great Zhou! Different sentences can be determined based on the severity of the situation. After serving their full sentence, they can be relocated to the local area. If they do well, they can even get a reduced sentence."

"Your Majesty is wise." Li Fang nodded.

In the distance, trains roared past on the railway, carrying loads of goods and people.

The train's whistle sounded, one after another, carrying far and wide.

Further away, the factory chimneys belch white smoke, day and night.

Su Ning thought of those who were sent to build railways, those laborers working in the mines, and those powerful figures and gentry who finally learned to obey.

Some things just have to be done by someone.

Some costs must always be paid by someone.

Su Ning suddenly stood up and walked to the map.

The finger moved away from the capital, across the Jiangnan region, across Southeast Asia and the Western Regions, across the newly established prefectures and counties, and finally landed in a more distant place.

There is still so much to do.

He smiled, turned around and walked back to his desk to continue reviewing memorials.

Su Ning knew in his heart that the vested interests of the Great Zhou would not easily compromise, and he would definitely face their fierce counterattack.

However, Suning has made all the necessary preparations.

...(End of this chapter)