Huangming

Chapter 380 Tax Depression in Jiangnan: Whose World Is It?

The first day of the eleventh month of the first year of the Tianqi reign.

The leaden sky hung low, without a trace of snow.

Dryness remains the unchanging theme of winter in this ancient capital and even the entire Beizhili region; however, this year, the dryness has been particularly persistent.

On the street, a few lanterns still hung in front of shops. Pedestrians wrapped themselves tightly in cotton robes, hunched their necks, and hurried past. Occasionally, a few coughs could be heard, mixed with the sound of the wind, conveying a sense of oppression.

In front of the grain store on the street corner, several elderly farmers were huddled around the shop assistant, quietly inquiring about grain prices, their brows furrowed: "With this winter drought, I'm afraid the wheat won't survive..."

Their concerns are not unfounded.

Since the beginning of autumn, there has been very little rain in northern Zhili, and even less snowfall since the beginning of winter.

The winter wheat seedlings in the fields had already withered and turned yellow, lying sparsely on the cracked earth, causing even the most experienced farmers to shake their heads and sigh.

With such growth, next year's harvest will definitely be drastically reduced, probably not even reaching 30% of previous years.

Fortunately, the sweet potatoes that His Majesty had previously strongly advocated for showed resilience during this winter drought.

Although the drought reduced the size of the sweet potato tubers, compared to the near-total crop failure of wheat, the sweet potato fields still managed to achieve a yield of over 60%.

Sixty percent of the yield is enough to harvest a lot of sweet potatoes.

The grain merchants on the street all knew that without these vast sweet potato fields to support them, not only would the Liaodong army's food supply be cut off, but even the grain prices in the capital, which had been painstakingly stabilized, would likely skyrocket overnight, leading to widespread displacement and an unimaginable situation.

And this moment.

Forbidden City.

Inside the East Warm Pavilion.

The underground heating wasn't burning very brightly, and there was only a faint warmth in the air.

Bright yellow curtains hung low, and a cup of steaming green tea sat on the table.

Emperor Zhu Youxiao of the Ming Dynasty, dressed in ordinary clothes, was sitting at his desk, reviewing the tax ledgers submitted by the Ministry of Revenue for the year.

The pages of the ledger were slightly yellowed, and the small characters on them were densely packed, recording the amount of taxes and grain in various places this year. However, many places were circled in red ink, which was a bit glaring.

Grand Secretary Fang Congzhe sat on a small stool on the left, dressed in a scarlet robe. His hair and beard were all white, but he still stood up straight.

Grand Secretary Li Ruhua sat beside Fang Congzhe, his demeanor more serene than that of the former Grand Secretary.

He would occasionally glance at the ledgers, then quickly lower his eyes again, his fingers unconsciously twirling his beard.

He had already heard rumors of the tax collection difficulties from the Ministry of Revenue, and now he was just waiting for the emperor to make a decision.

Unlike the composure of the two men, Li Changgeng, the Minister of Revenue, sat in the right corner, looking as if he were sitting on a red-hot iron plate.

His scarlet official robe was already damp with cold sweat, and beads of sweat trickled down his temples. Even though the warm pavilion wasn't hot, he felt hot all over, and even his fingers were trembling slightly.

He dared not look up at the emperor, but stared intently at the tips of his boots, his heart pounding so hard it felt like it would burst out of his chest.

Li Changgeng's panic stemmed entirely from the account book in the emperor's hands.

According to past practice, by October each year, tax reports from the provinces south of the Yangtze River would have been piling up at the Ministry of Revenue like snowflakes.

After all, Jiangnan was the "money bag" of the Ming Dynasty.

In the four prefectures of Suzhou, Songjiang, Changzhou, and Zhenjiang in Jiangsu, the silk and cotton textile industries were ubiquitous in both urban and rural areas, with shops lining the streets and silver flowing like water between brokerage firms and banks.

The Hangjiahu Plain in Zhejiang is rich in grain and has a busy canal transport system, which also results in higher salt and tea taxes than other places.

Porcelain and timber from Jiangxi are transported down the Gan River and sold far and wide, both north and south. Jiangxi's commercial tax revenue has consistently ranked among the top three in the country for many years.

More importantly, the Single Whip Law has been implemented in Jiangnan for many years and has long been deeply rooted.

The collection of land tax and corvée labor in silver was a familiar process for local officials, and the gentry and common people were also used to this convenience. In addition, most of the officials in Jiangnan were graduates of the imperial examinations and had strong execution capabilities. Every year, they were able to submit the verified amount of tax silver and the transportation route by the end of October, without any delay.

The same applies to Fujian and Guangdong provinces along the southeastern coast.

Fujian relied on maritime trade and tea, while Guangdong depended on foreign trade. In the early years, they implemented the "Gangyin Law" and "Equalization Silver Law," converting all miscellaneous duties and tributes into silver, making collection more efficient than inland areas.

In previous years, by this time, the tea tax documents from Fujian and the foreign tax documents from Guangdong would have already been delivered to the capital by express courier, and even the grain transport ships carrying the silver should have already left port.

However, this year, as of November 1st, not a single document had reached the Ministry of Revenue regarding the tax reports from the provinces of Jiangnan and Southeast China!

In stark contrast to this are the northern provinces.

Shandong, Henan, and Shaanxi, provinces traditionally considered "tax havens," submitted their documents much earlier than expected.

Shandong receives little rainfall, western Shandong has a lot of saline-alkali land, and southern Shandong has just suffered from the chaos caused by Xu Hongru.

When the rebels captured Yuncheng and Zou County, the fields were abandoned, the granaries were burned, many farmers were displaced, and they were unable to even plant winter wheat.

Even so, Shandong still managed to scrape together 300,000 taels of tax silver, which was almost halved compared to the 600,000 taels of previous years, but it was still managed to pay it.

Needless to say, Henan was also severely affected by the winter drought. The wheat fields in eastern Henan were cracked like tortoise shells, the wheat seedlings withered and fell over, and farmers could not even keep up with their food supply, let alone raise money.

But the local official still arrived with the documents for 300,000 taels of tax silver.

However, Zhu Youxiao frowned slightly as he looked at the number.

Thanks to the agents of the Western Depot constantly gathering intelligence for him in the two capitals and thirteen provinces, Zhu Youxiao had already gained some understanding of the shady dealings in the Henan officialdom.

The practice of "paying taxes in lieu of payment" and "covering up" was an open secret: when farmers couldn't afford to pay taxes, local officials would force gentry to "pay taxes in lieu of payment," and then turn around and embezzle the extra money collected.

In years of famine, they would falsely report "arrears," pocketing most of the tax revenue actually collected and only taking a small fraction to appease the imperial court.

This 300,000 taels is probably less than 30% of what was actually collected in Henan.

These corrupt officials dare to engage in such shady dealings under his rule!

Zhu Youxiao narrowed his eyes, his whole body radiating murderous intent.

It seems that this emperor hasn't killed enough people!

Only Beizhili offered some solace to the emperor.

Thanks to the land survey that began this year, all the land that had been hidden by powerful families was registered. Even though Zhu Youxiao exempted some of the taxes in Shuntian and Baoding prefectures in order to appease the refugees, he still ended up collecting an extra 200,000 taels.

At this rate, once the tax exemption period expires next year, tax revenue in Beizhili will increase by at least another 30%.

visible.

It's not that local governments can't collect taxes; it's just that too many land parcels have been illegally registered.

As emperor, he has a heavy responsibility and a long way to go!
but.

This small consolation for Beizhili is utterly insignificant in the face of the "collective silence" of Jiangnan.

They dare to make a fuss about taxation.
What exactly are the officials in the provinces south of the Yangtze River trying to do?
Zhu Youxiao raised his eyes, his gaze sweeping over Li Changgeng, his voice revealing neither joy nor anger.

"Minister Li, how many times has the Ministry of Revenue been urging us to submit the tax documents for Jiangnan?"

Li Changgeng shuddered and hurriedly bowed to reply: "Your Majesty, we have been urging you since the beginning of October. First, we sent an official document, and then we sent couriers to urge you on. But... but the provincial administration commissioners in Jiangnan only said that the collection was pending verification and refused to report the specific figures."

"Collection pending verification?"

A cold smile curled at the corner of Zhu Youxiao's lips.

“In previous years, they were faster than anyone else at checking, but this year they've become 'meticulous'.”

He closed the tax register, his voice deepening.

"As the Minister of Revenue, you should know that the tax revenue of Jiangnan province alone is equivalent to the combined revenue of the three northern provinces. Currently, the war in Liaodong costs 200,000 taels of silver per month, and the grain prices in the capital region are entirely supported by the grain transported from the Grand Canal. If something goes wrong with the tax revenue of Jiangnan, tell me, how are we supposed to make a living?"

Li Changgeng was sweating even more profusely; the back of his official robe was already soaked through and clung to his body, feeling icy cold.

He opened his mouth, wanting to say, "Jiangnan may have been affected by the flood season," but then swallowed his words back.

The flood season in the Jiangnan region arrived early this year, but it receded quickly, so it did not delay the autumn harvest at all, nor did it affect the collection of taxes.

He had a vague suspicion in his mind, but dared not say it aloud: perhaps the gentry of Jiangnan colluded with local officials, using the pretext of the "new policies" to deliberately delay and see the court's reaction.

Seeing that Li Changgeng couldn't answer, Fang Congzhe quickly smoothed things over: "Your Majesty, perhaps the provinces south of the Yangtze River want to calculate the grain tribute and tax revenue together, since the grain transport has been slightly delayed this year..."

"Delay?"

Zhu Youxiao interrupted him, his gaze sharp as a knife.

"If the canal transport is delayed, surely there should be a precise figure for the tax revenue? Was it three million taels or two million taels? If you can't even provide a number, this isn't a delay, it's an excuse!"

Upon hearing the emperor's words, the air in the East Warm Pavilion seemed to freeze instantly, and even the heat from the underfloor heating system seemed to cool down.

Li Changgeng lowered his head, not daring to even breathe loudly.

The current emperor of the Ming Dynasty is not someone who can be easily dismissed.

Anyone who thinks he's a new emperor who doesn't understand the corruption of officialdom will either end up in prison or be sent home.

The current emperor sees things more clearly than anyone else: the delays in Jiangnan are by no means accidental; they must be related to the power struggle between local forces and the new tax policy.

However, as the Minister of Revenue, Li Changgeng could neither urge the officials in Jiangnan nor investigate the shady dealings behind it, and could only watch helplessly as this "thunderbolt" hung over his head.

How could he possibly handle the corrupt officialdom of Jiangnan, which even the emperor couldn't manage?

Seeing the three remain silent, Zhu Youxiao's expression turned slightly displeased.

He stood up, walked to the window, and looked out at the gray sky.

The capital region, suffering from winter drought, even the wind carried the smell of dust, much like the current tax predicament of the Ming Dynasty:

In the north, tax revenue was extremely low, and it was rife with embezzlement.

Tax revenue in Jiangnan should have been a pillar industry, but it has instead become an unresolved problem.

He sighed softly, his mind already made up. The delays in Jiangnan could no longer be tolerated; a capable person had to be sent to investigate. Otherwise, not only would the military supplies in Liaodong be cut off, but even the foundation of the Ming Dynasty's tax system would be shaken.

"It's a pity that Yang Lian can't go to Jiangnan."

Zhu Youxiao spoke slowly, his voice carrying a hint of barely perceptible melancholy.

He originally wanted to send Yang Lian to Jiangnan, but then he thought that Yang Lian was responsible for inspecting the nine border regions. The Jizhou garrison had just finished investigating corruption, and the border defense and military equipment still needed his supervision. He simply couldn't spare the time.

but.
Even if Yang Lian manages to go to Jiangnan, the situation there may not be easy to resolve.

He implemented new policies and investigated corruption in the north with swift and decisive measures, relying on the support of the border troops and the people.

And his full support as emperor.

However, Jiangnan has always been the stronghold of civil officials and gentry, and those deeply entrenched forces are so powerful that even the cabinet has to give them some leeway.

Even though he was an emperor far away in the capital, his voice carried little weight in the south.

The mountains are high and the emperor is far away; imperial power does not extend to the county level.

Yang Lian's Heavenly Revelation Divine Sword might break when it reaches Jiangnan.

Fang Congzhe understood the emperor's concerns, but there was nothing he could do about it.

Jiangnan was a "back garden for civil officials," and local officials often had connections with officials in the capital. When ordinary imperial envoys went there, they were either given the runaround or won over, and the truth could not be found out at all.

He was about to suggest selecting candidates from among the officials in the capital who were from Jiangnan, when he saw Zhu Youxiao suddenly change the subject, his tone becoming somber:

"Taxation is a matter of national importance and cannot be neglected in the slightest! If anyone dares to use the excuse of 'pending verification' to be passive and negligent in their duties, or even collude with local gentry to conceal tax revenue, then they have no reason to wear this official hat!"

The emperor's words were pointed.

"Although the capital inspection is held every six years, it's not time yet. But rules are rigid, but people are flexible! If anyone deliberately delays tax collection, I don't mind sending an imperial envoy to investigate the officialdom of those provinces."

Whether it's greed or laziness, a simple investigation will reveal the truth!

No one dared to answer the call.

Seeing the three of them looking like quails, Zhu Youxiao could only shake his head.

If we could take advantage of the inspection in the capital to replace those incompetent officials in Jiangnan, the tax problem might be easily solved.

But he understood even better that the civil service group valued the "ancestral system" above all else, and the six-year Beijing inspection was a rule set by the Taizu Emperor.

If he breaks the cycle without cause, he will be labeled by the censors as "violating ancestral rules" and "acting arbitrarily." At that time, not only will the cabinet oppose him, but even members of the imperial family and nobles may come out to plead for him, which will only intensify the conflict and may even affect the current new policies.

Moreover, the early inspection of the capital could easily be interpreted as "the emperor's distrust of the existing bureaucratic system."

Since he ascended the throne and implemented the new policies and reorganized the border troops, the civil officials have never stopped criticizing the new policies. If the capital inspection is to be carried out again, it will probably provoke an even greater backlash.

The Liaodong war still relied on civil officials to procure supplies in the rear, and he could not push all civil officials to the opposite side.

"I will not conduct a major investigation, but I will not let things go unchecked either."

"Let's spread this word first, so that the officials in Jiangnan know that I'm keeping an eye on tax collection. If they still can't pay by the end of the year, or if any irregularities are found, it won't be as simple as a 'capital inspection' then."

This was his second-best solution.

Instead of conducting a comprehensive inspection in Beijing to avoid a direct conflict with the civil service, the government used the pretext of "sending imperial envoys to conduct minor inspections" to deter officials who dared to exploit tax revenue.

This approach preserves the emperor's authority while also providing a way out for the civil officials, making it the safest strategy at present.

Upon hearing this, the three ministers reacted with different expressions:
Fang Congzhe frowned slightly. He was worried that the rumors wouldn't be enough to deter people, and he was also afraid that if he really sent an imperial envoy, it would cause turmoil in the officialdom of Jiangnan. He couldn't make up his mind for the time being.

Li Ruhua stroked his beard, his expression calm, as if pondering how to convey this message to the local area in a way that would neither diminish his authority nor escalate the conflict.

Only Li Changgeng's tense shoulders quietly relaxed a little.

He was most afraid that the emperor would get angry on the spot and hold the Ministry of Revenue accountable for its poor performance. Now, the emperor not only did not fly into a rage, but also only told him to "pay more attention," which clearly meant that he did not intend to hold him accountable for the time being. His heart, which had been hanging in suspense, finally felt half relieved.

Looking at the expressions of the three men, Zhu Youxiao felt somewhat annoyed.

The difficulties of taxation, the resistance from Jiangnan, and the constraints imposed by civil officials were like a tangled mess, leaving him utterly exhausted.

Being an emperor is really not an easy job!

He waved his hand, his voice tinged with weariness: "Keep a close eye on the tax matters, and report any news immediately. You may all leave now."

"As ordered!"

Li Ruhua and Li Changgeng left immediately.

however.

Grand Secretary Fang Congzhe did not leave; he remained seated on the small stool.

When Zhu Youxiao saw that the old man wasn't leaving, he knew that the old man must have something to say.

"Prime Minister, is there anything else you wish to teach me?"

After a moment of silence, Fang Congzhe slowly rose, straightened his robes, and bowed to Zhu Youxiao. His tone carried an undisguised weariness, yet he still maintained the respect of a senior official.
"This old minister dares not presume to offer advice."

Fang Congzhe dared not regard the emperor in front of him, who was toying with him at will, as a student.

Taking a breath, he continued:

"Your Majesty, the slowdown in tax collection in Jiangnan and the obstruction of the implementation of the new policies are all due to the fact that I, as the Grand Secretary, have failed to reconcile the ministers and supervise the affairs. This is truly my fault."

I humbly request Your Majesty to grant this old minister permission to retire and to select a virtuous and capable successor to the position of Grand Secretary, in order to stabilize the court.

Fang Congzhe's voice trembled slightly as he said these words.

He didn't really want to quit.

He entered the cabinet during the Wanli era and served under three emperors, becoming addicted to the taste of power.

If he could become the Grand Secretary, he would be willing to remain in that position indefinitely.

However, his situation since the new policy has made it difficult for him to continue.

The emperor trusted him and entrusted him with the overall management of the new policies, but the officials under his command paid him lip service while secretly disobeying him.

When promoting sweet potato cultivation, local officials were perfunctory and distributed inferior seeds to farmers; when reorganizing the border troops, officials in the capital jointly submitted a memorial accusing him of "mistreating soldiers."

Recently, His Majesty took a Mongol woman into the palace. The memorials from the censors impeaching him piled up halfway up the desk, but no one dared to directly criticize the emperor. Instead, they pinned the blame on him, the chief minister, for "failing to advise His Majesty."

Even the tax revenue in Jiangnan is now in trouble.

Those officials were ostensibly delaying tax payments, but in reality, they were challenging the new policies and, more importantly, the emperor.

He was caught in the middle, with the emperor's trust and entrustment on one side and the resistance and pressure from the civil service group on the other. If things continued like this, not only would the court be in chaos, but his own reputation in his later years would probably be ruined in this power struggle.

It would be better to take advantage of the current situation and resign voluntarily, thus preserving one's dignity and giving the emperor a way out to replace one of the officials.

"Retire?"

"Does the Grand Secretary believe that their delay in collecting taxes from Jiangnan is an attempt to target you, the Grand Secretary?"

"Humph!"

Zhu Youxiao snorted coldly, his tone carrying a hint of menace:

"They are challenging me! They are testing my limits!"

Zhu Youxiao stood up, walked to Fang Congzhe, and his gaze was piercing:
"Does the Prime Minister still remember the salt inspection case during the Jiajing era? Why was it that only Yan Maoqing was able to collect salt taxes from Jiangnan when he went to inspect the salt?"

It wasn't that the other people weren't capable; it was that those salt merchants, local officials, and court ministers colluded, and Emperor Shizong didn't use the people they favored, so the taxes couldn't be collected!

They wanted to use this incident to tell me: if I want to implement new policies and collect taxes, I have to listen to them and appoint people according to their wishes!

At this point, Zhu Youxiao's eyes flashed with intense killing intent.

"If we let them have their way, wouldn't I, the emperor, be at the beck and call of my subjects?"

In that time, who will be the ruler and who will be the subject?
They say who should be the Grand Secretary, and I must make that person the Grand Secretary; they say which taxes should not be levied, and I cannot levy them.

Does the world belong to the Zhu family, or to these 'heroes and valiant men'?

Fang Congzhe stared blankly at the emperor before him, momentarily at a loss for words.

"Motosuke."

Zhu Youxiao's tone softened somewhat.

"You don't need to resign. Just do your job well. With me here, no one can force you to leave. If they want to challenge me, I'll fight them to the very end!"

"I want to see just how many heads they have!"

Zhu Youxiao, wanting this obedient chief minister to continue taking the blame, naturally wouldn't accept his resignation.

But if he's to continue taking on responsibilities, he naturally needs more support.

"I will send an imperial envoy to investigate the taxes collected in Jiangnan; I will also deal with those officials who are outwardly compliant but inwardly defiant. As long as the Grand Secretary stabilizes the cabinet and maintains the framework of the new policies, the rest is up to me."

“If the time really comes, I will not hold you back. Besides, are there any talented young men in your hometown? The court is short of people right now. If you can have a few more people at your disposal, it will be a good thing for you.”

Seeing the sharpness in the emperor's eyes and hearing the emperor's promises and benefits, Fang Congzhe's desire to retreat gradually dissipated.

He bowed deeply, his voice regaining its composure: "This old minister... obeys the decree! I will certainly live up to Your Majesty's trust and do my utmost to assist Your Majesty in implementing the new policies and rectifying the court!"

He wanted to retire, but His Majesty refused.

Now, he has no choice but to go down this path to the bitter end.

ps:
An extra chapter will be added tonight!
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(End of this chapter)