A Good Landlord in the Tang Dynasty: Starting from the Village Chief

Chapter 720 Imperial Tutor
"Roasted chestnuts, a must-eat in autumn! Li Ji roasted chestnuts, crispy and easy to peel, sweet and delicious!"

The streets were filled with the aroma of roasted chestnuts in the autumn breeze. A large pot was set up in front of a shop to roast chestnuts. The brown chestnuts and black pebbles were mixed together and stirred constantly, and the aroma was overwhelming. The waiter shouted loudly as he stird the chestnuts, and even claimed that his family had opened a branch here from the West Market of Chang'an.

"Hey buddy, weigh out two jin."

Seeing the emperor sniffing, Li Yi smiled and stepped forward.

The shopkeeper was a little reserved when he saw that it was Li Yi. This Prince of Dai had returned to his hometown and strolled around the streets almost every day, but he was unpretentious, polite to everyone, loved shopping, and was generous with his money.

There will be no free meals or gifts; if you like, you can even tip.

"Okay, just a moment." The waiter quickly loaded the shiny, roasted chestnuts onto the scale, making the scale stand tall.

Li Yi paid the money and also gave an extra few Kaiyuan Tongbao coins as a tip.

Nowadays, prices have fallen, and the Kaiyuan copper coins issued by the imperial court are of good quality and still quite valuable. Twelve coins can buy a dou of millet, and one coin can buy about a sheng of millet.

"Thank you for the tip," the waiter said happily, then raised his voice and shouted, "Thank you, Situ, for the tip!"

He was shouting at the top of his lungs, as if he wanted everyone on the street to hear him.

The fact that Situ visited several times is undoubtedly proof that their roasted chestnuts are delicious.

"This roasted chestnut shop is indeed a branch of the original Chang'an West Market store. I've bought from it several times, and the taste is quite good. I've heard it tastes just as good as the original Chang'an West Market store."

Li Yi handed the chestnuts to the emperor.

Li Shimin didn't stand on ceremony, picked up a chestnut and started peeling it. He had made a small slit in the chestnut before roasting it, and it had all burst open during the roasting process.

It was still a little hot to the touch, and a fragrant aroma wafted from it.

The shell is easy to peel.

The chestnuts have a soft and powdery texture, which is quite delicious.

There are many food vendors on the street, offering not only various snacks but also a wide variety of seasonal fruits.

There were vendors selling grapes and pomegranates, and of course, autumn pears were also available.

The Gaochang mare's milk grapes, grown in the Li family estate, have a fruit shape like a mare's milk, but come in various colors, such as white mare's milk and red mare's milk. They are oval-shaped, about the size of a thumb, and have a crisp texture.

Li Yi also bought a few strings.
The vendor bought the goods from the Li family's vineyard. Li Yi paid for them and gave him a few extra coins as a tip.

The grape vendors, too, shouted at the top of their lungs, "Thank you, Situ, for the reward!"

"This is the Gaochang Mare's Milk Grape, which is introduced from Gaochang. This variety is suitable for eating fresh and is also good for making wine, but it is not suitable for making raisins because the skin is thin and the stems are brittle."

Li Shimin smiled and said, "These chestnuts are soft and powdery, and they make my mouth a little dry. It's just right to eat some fresh grapes."

After tasting a few, I remarked, "They taste even better than the ones the King of Gaochang presented as tribute."

"That's right. It's more than 2,000 li from Gaochang to Chang'an, and you have to cross the vast desert in between. If it's transported by camel, it won't be very fresh. These mare's milk grapes are best eaten fresh."

When the people of Gaochang presented grapes to Chang'an as tribute, they did have a way of keeping them fresh: they would seal the fresh grapes in mud for transport, and then remove the mud. The grapes were kept quite well, but they were still not as fresh as those picked in the morning.

"These white pears are quite good. I heard they were brought from the Duke of Yi's family. I've bought them a few times; they're delicate and tender, with no fibers at all, and they're juicy and sweet." Li Yi was quite familiar with the food on the street and acted as a salesperson.

"I remember that Uncle Bao's family had a pear orchard in the south of the city, in Xinchangfang, right? It seems that you also built an orchard in Xinchangfang and planted many cherry trees?" Li Shimin said with a smile.

"Yes, Uncle Bao's pear orchard covers dozens of acres. The cherry orchard doesn't belong to me; it belongs to the Dowager Lady Wen."

Li Shimin picked a grape and popped it into his mouth. It was crisp and sweet. "Hehe."

"No wonder Li Wenxiang was unwilling to go to the capital."

Li Yi chuckled. He was thick-skinned, but he wasn't afraid of Li Shimin laughing at him. After all, they were both young, and neither of them should make fun of the other.

Previously, when Li Yuan was the Grand Governor of Youzhou, he seized Pei, the wife of a merchant, to be his concubine.

After Li Shimin became emperor, he heard that this Lady Pei was beautiful and played the pipa skillfully, so he specially ordered the officials to investigate the matter of Li Yuan killing and taking his wife years ago.
As a result, Li Yuan was imprisoned for half a month before being released, temporarily relieved of all his official posts, and his land that he had seized while serving in Jinzhou, Xiangzhou, Youzhou and other places was confiscated.

But that Pei family...

Li Shimin, however, took her into his harem.

It is said that Li Shimin's harem had quite a few young widows and other women.

He didn't care at all, and was even a little smug.

Upon hearing that Wang Gui had come to court to report on matters, Li Shimin pointed to the beautiful Pei beside him and asked, "Do you know who she is?"
Seeing the woman's beauty and hearing her beautiful pipa playing, Wang Gui guessed that she had taken the concubine of Li Yuan, the Prince of Lujiang. However, he pretended not to know. Li Shimin then said that Li Yuan had killed her husband and then taken her as a concubine.

Wang Gui then asked, "Does Your Majesty think Li Yuan's actions were right or wrong?" Li Shimin replied, "He killed someone and then married his wife. Why are you asking whether it was right or wrong?"

Wang Gui immediately advised, "Your Majesty knows that Li Yuan killed someone and took his wife, which is wrong. Now you have taken her from Li Yuan and kept her by your side. Isn't that condoning Li Yuan's atrocities?"

Although Wang Gui advised against it,

But Li Shimin ultimately couldn't bear to release Pei from the palace and kept her by his side.

Now he says that Li Yi is involved with Huo Yu, the mother of Governor Li Wenxiang, which is just the pot calling the kettle black. Besides, Li Yi and Huo Yu are in a consensual relationship, and there is no question of them fighting over each other.

However, Li Yi understood that the emperor's words also implied that he knew Li Yi's true situation very well, such as the fact that when he fell and injured his leg, he actually only broke his little toe.

"When are you going back to the capital? The Council of State Affairs is waiting for you." Li Shimin finally revealed the purpose of his trip.

"Your Majesty, there are still seven ministers in the Council of State Affairs. One more or one less makes no difference, and one less or one less makes no difference either."

There's a teahouse up ahead.

Compared to the large bowls of tea sold at ordinary tea stalls, this seemed much more upscale. Li Shimin suggested that they go in, sit down, and have a cup of tea.

"Okay, this teahouse is very interesting. It sells tea and snacks, including hand-grabbed rice, braised pork noodles, baked buns, sesame pancakes, and even roast duck and roast goose."

People going to the market or selling goods stop here to rest and have some tea. Some also come to discuss business or talk business; even those looking to hire a boatman like to come here.

There are also people playing the pipa and singing folk songs, as well as folk rhymes and conversations.

However, in our Yusu Town, the storytelling is called storytelling or storytelling, and it mainly tells historical romance stories.

The storyteller in this building is surnamed Shan. He likes to tell stories from the Three Kingdoms period, and he tells them very interestingly; everyone enjoys listening.

This teahouse has three floors and is located at the intersection of three streets, which is considered a prime location in the Yushu Street area.

There are also awnings set up on both sides of the wall at the entrance of the teahouse, with a row of tea seats. The prices outside are low.

Once inside, the first floor is furnished with many long tables and benches, as well as a small stage where there will be song and dance performances and storytelling.

Upstairs are private rooms and elegant seating areas.

Li Yi led Li Shimin directly to the third floor, to a window overlooking the street, where they could drink tea and enjoy the street view. The waiter asked what kind of tea and snacks they would like, and also asked if they would like to listen to music and watch a dance.

The door to the private room was open, and you could hear sounds coming from next door. Two groups of people were talking business. One group of businessmen wanted to buy Nanshan bamboo paper and some cotton cloth, while the other group was probably people from a town gathering who were also acting as intermediaries.

Whether customers are buying or selling goods here, they can contact them, close deals, and take a cut.

Li Yi ordered Huzhou purple bamboo shoots.
Then they called on the storyteller surnamed Shan to come up and tell the story of the Three Kingdoms.
"The storytelling here is different from the storytelling performed by monks in temples."

Popularly speaking, it refers to reciting Buddhist stories.

The temples in Chang'an were not merely places for Buddhist practice and worship; they also engaged in business, renting out land, lending money and grain, pawning goods, and operating inns, oil mills, and grinding mills.

Even temples have a strong entertainment aspect; many large temples host theatrical performances and temple fairs.

These temples all had lay monks, some of whom were quite famous and were even frequently invited to perform at the imperial court.

Dan Pingshu was skilled at telling stories of the Three Kingdoms. Although he was not as good as the later storytellers who told the Romance of the Three Kingdoms, he was already quite good in the Tang Dynasty, where entertainment was scarce.

After listening to a passage, Li Shimin smiled and said, "Well said, you deserve a reward."

Then Xu Luoren, who was standing by, immediately took out two silver coins and threw them to Shan Pingshu, which surprised and delighted Shan Pingshu.

He thanked them happily before leaving.

Li Shimin sipped his tea and exclaimed, "If I hadn't come here a few times before, I would hardly believe how much has changed in just a few years."

"Your Majesty, there is no stability without agriculture, no wealth without industry, and no vitality without commerce. Agriculture, industry, and commerce are all indispensable. Agriculture is like a bowl of rice, while sideline businesses are like a table of dishes, and industry and commerce are like sideline businesses."

Now that the world is unified, everything needs to be rebuilt.

Encouraging agriculture and sericulture is important, but revitalizing industry and commerce is equally important.

Look at this place over the past few years; it has transformed from a small stall by the bridge into a bustling market town stretching for miles. Not only have the local residents become wealthier, but the surrounding communities have also prospered. People have come to work in workshops or open shops and stalls on the streets.

Even penniless refugees can start a business here by working hard, starting with tasks like carrying goods or fetching water.

Li Shimin also inquired earnestly about why the place was so lively.
"Water that is too clear has no fish."
In my opinion, the most important thing is not to make reckless moves or interfere blindly. This market town was almost entirely built and developed by the merchants themselves.
They have always managed it themselves.

By operating with integrity and working together to maintain the market, a good reputation has been built. With good service and no arbitrary charges, the market naturally attracts more and more people and becomes increasingly prosperous.

Li Shimin put down his teacup. "When I came here, I passed through the gate of the market. Did I hear that when goods entered the market, one percent of the value was taxed, which was called likin?"

"Your Majesty, the likin tax of one-hundredth is not much. The service here is excellent. Look at these clean and tidy streets. There is no forced buying or selling, no shortchanging, no selling inferior goods, and certainly no theft or robbery."
Even if it's worth only one-hundredth, it's all done openly, without any extortion or bribery.

Merchants make huge profits,

They are more likely to make their choices with their feet; if the levies here cause them significant losses, they will no longer trade here.

In fact, the fact that it's becoming increasingly prosperous shows that trading here gives them peace of mind and allows them to make money.

Li Shimin seemed to be thinking, "I remember that when you pacified Hebei before, you also set up a checkpoint to collect transit tax, which was one percent of the total tax."

"The country is in dire need of rebuilding, but the treasury is empty and the finances are in trouble."

What do you think of the imperial court's taxation of industry and commerce?

Since the founding of the Tang Dynasty, there has never been a tax on industry and commerce.

The market town in the city would naturally have some management fees, but there were no formal industrial and commercial taxes.

This is the opposite of the situation that began in the mid-to-late Tang Dynasty, when there were increasingly more and more items.

Nowadays, there is no industrial and commercial tax, and even no monopoly tax on various salt, tea, wine, iron, vinegar, etc.

It's not that the Tang Dynasty didn't collect commercial taxes, but Li Yuan's court used a different method: when there were difficulties, they would borrow money from wealthy merchants.

It's called a loan, but it's actually a form of solicitation and forced collection. These loans are basically never repaid.

Essentially, it is also a tax targeting merchants.

There's no standard yet, which is very unfair.

Li Yi's previous bond issuances at least involved borrowing and repayment, and there was interest, although the interest rate was relatively low.

"I believe that a commercial and industrial tax should be levied."
Commercial taxes can be divided into transit taxes and residence taxes. The transit tax is 20 coins per thousand coins for goods brought by travelers; the residence tax is 30 coins per thousand coins for goods sold by residents.

For large transactions such as estates, shops, houses, cattle, horses, and slaves, a contract must be drawn up and filed with the government. A white contract is exchanged for a red one, and a transaction tax is levied according to the contract. For every 10,000, 140 coins are deposited into the government; this is also called a tax payment. The seller pays three-tenths, and the buyer pays one-tenth…

"Your Majesty, taxes on passage, residence, and transportation have long existed."

Li Shimin nodded, "Then, is it better to collect the grain from the public granary by two sheng per mu, or by levying it according to the household's grade, with the upper-class household paying five shi and the lower-class household paying five dou?"

“It is naturally better to collect taxes by the mu (unit of land area), with two sheng (unit of volume) of grain collected from one mu, which is equivalent to adding 20% ​​of the burden. However, if taxes are collected by the household, the actual burden on the people will be even heavier.”

"Many officials in the court oppose paying taxes based on land area. What should be done?"

"Your Majesty, if the officials were to make the selection, they would be even more inclined to be exempted from paying taxes to the granary, since noble officials own more land."
But if Your Majesty is concerned for the well-being of the people, it would be best if this grain from the public granary were paid at a rate of two liters per mu (a Chinese unit of land area), with officials, gentry, scholars, and commoners all paying their share. Otherwise, if the national treasury is insufficient, the burden will inevitably fall on the shoulders of ordinary people in the end.

Li Shimin smiled and said, "You are also a large landowner. You used to own tens of thousands of acres of land, and you still have several thousand acres now. If you pay two sheng per mu, you will have to pay several thousand or even tens of thousands of shi per year. Don't you feel the pinch?"

"Your Majesty, if the yield is one shi per mu and the tax is two sheng, that's only two-hundredths. Even if all the land is rented out and divided in half, the rent would still be five dou, and five dou would be taxed with two sheng, which is not unaffordable."

I believe this is still within a reasonable range.

Li Shimin laughed after hearing this.
"I'm a little hungry. You said this place also sells roast duck, roast goose, mutton pilaf, and roast horse meat buns?"

"Hmm, what would Your Majesty like to eat?"

Li Shimin seemed to have figured things out, his mood improved considerably, and his appetite returned. "Then let's order them all and try them all."

Lychee wood roasted duck has crispy skin and tender meat, and the unique aroma of lychee wood adds a rich flavor to the roasted duck.

The roast goose is also very special. It is chopped into small pieces, with the skin, meat and bones still attached. It separates easily from the bone, with crispy skin, tender meat and fragrant bones, and is fatty but not greasy.

Lamb pilaf, made by simmering lamb, rice, and carrots together, is white with yellow hues, glossy and shiny, with fragrant rice and tender meat, making it extremely delicious.

It goes perfectly with roasted horse meat buns.

Li Shimin praised the food as he ate.
"I will stay here for two days and will not return to Chang'an City for now." Li Shimin was very satisfied with the food and became increasingly interested in the town. He felt that he should stay here for a while and have a good talk with Li Yi.

If the policy of levying two liters of grain per mu on public granaries were fully implemented, along with the implementation of industrial and commercial taxes, deed taxes, and even monopoly taxes on salt and iron,
It could increase the tax revenue of the granaries by millions of bushels of grain and millions of bolts of silk each year.

However, how exactly to implement it remains to be seen.
Especially since its implementation must be smooth, it certainly won't be easy. Li Yi had piloted these policies in several places, including Henan and Hebei, and Li Shimin needed to hear his advice.

They might even have to drag Li Yi back to Chang'an and have him take charge of implementing these new policies.

(End of this chapter)