Transmigrated into a minor official in a county government, with children at home waiting for rice t

The interrogation room was already lit, and Yu Shou was busy organizing the case files from that day.

Kong Youan sat behind his desk, slowly and deliberately writing the closing remarks.

"Clerk, Feng the Scarface acted on his own initiative. Is it too lenient to let him go like this?" Yu Shoufen put down his pen and ink, but still couldn't help but ask.

Kong Youan didn't even look up. "Not let him go, but keep him in jail waiting for Xu Kai to pry his mouth open?"

He put the pen down on the inkstone, picked up the written comment, and blew on the ink. "Feng the Scarface is just a gofer, he does things for money and doesn't know much. Let him go, he'll still be useful. Keeping him in there will only be a nuisance."

"These people, some love money, we'll give them silver; some love women, our Su Yue Lou has plenty of beauties; and for those who like to drink a few cups, our Kong family always has a hundred jars of aged wine."

He tucked the comments into the case file, leaned back in his chair, and said, "Our magistrate alone is neither greedy for money nor interested in women or wine; he only loves reading."

"Whenever he reads something he understands, he will shout it out. At this time, take the accumulated case files to him, and he will be sure to report every case you mention. If he reads something he can't understand, he will be silent for a long time. Remember, never go and provoke him at this time."

"Otherwise, even the most normal case file can be found to contain one or two errors for criticism. Although book lovers are relatively rare, once you figure out their preferences, you can still have them completely under your control."

Yu Shoufen sighed, "I really can't figure out the magistrate's temperament. He's either in a good mood or he's in a bad mood; it's all a matter of luck."

Kong Youan snorted lightly, "Otherwise, why am I the clerk and you the assistant? In all my years in the criminal investigation department, I can't speak for others, but I know exactly when to go into the study in the back office and when to avoid it."

"Feng's case file will be put aside for now. When the magistrate is in a good mood, this case file will be mixed in with a pile of documents and sent in for approval. That will be the end of the matter."

Yu Shou neatly stacked the last pile of case files, then picked up the teapot and refilled Kong You'an's cup: "Clerk, what's our next move with Zhang Sanlang?"

"Feng Bazi's backup plan has failed, Qian Laohei is now useless, and Lv San has taken the blame and is not in the city. He just got promoted to acting director in the household registration department and is riding high. Should we take advantage of him before he can get on his feet and give him a little more trouble?"

Kong Youan picked up his teacup, took a sip, and put it back on the table. "No rush. He was just promoted to the next level, and Registrar Gu is currently overseeing the Revenue Department. Right now, expediting the collection of taxes is the priority."

"If these incidents happen one after another, it won't be good if they attract the attention of Clerk Gu. If there's even the slightest mistake in the accounts that Zhang Sanlang is handling, Clerk Gu will be the first to hold him accountable, even before we have to lift a finger."

"A gentleman takes revenge even after ten years. We are not gentlemen, so there's no need to rush. If he behaves himself, we'll keep to ourselves for now."

"Let's let things cool down for now and give Xu Kai a break. We'll deal with it more carefully once things have calmed down with Registrar Gu."

Kong Youan waved his hand and said, "Tell the brothers to watch their mouths and hands. Also, keep a close eye on those shops at the dock, don't let He Lantou take the opportunity to steal our business."

Yu Shoufen nodded knowingly and said no more.

In mid-October, the constables who had been urging the collection of taxes from various villages returned to the city to report back.

Zhang Sanlang sat at the household office desk reviewing the collection progress reports from various townships, while Liao Tiesi checked the numbers beside him, the abacus beads clicking away.

Wang Tiesi came in from outside carrying a stack of tax collection receipts. He put the receipts on the table and said, "Zhang Qianxing, seven households in Chenjiazhuang are in arrears with this year's autumn tax. We have urged them three times, but they still haven't paid."

"In addition, Chen Youde has several outstanding debts, which add up to a considerable amount. I consulted with Clerk Tao, and he said that since you were in charge of clearing accounts this year, you should take charge of the subsequent collection efforts."

Zhang Sanlang put down his pen, realizing this was a test from Clerk Tao. "Are all seven households tenants of the Chen family?"

"That's right. They were originally self-cultivating farmers, but their land was taken over by Chen Youde when he expanded his fields a few years ago. Now they have no land under their names, but the land tax is still on their accounts."

"Chen Youde has never completed the formal transfer of ownership, and he delays paying the autumn tax every year, shifting the land tax burden to the tenants." Wang Tiesi pulled out a page from the receipt in his pocket and spread it in front of Zhang Sanlang.

"This is the amount of tax owed this year and last year. Seven households owe a total of thirteen shi of grain. In addition, Chen Youde has several long-standing tax arrears."

He pulled out the list of outstanding debts from the corner of the table, ran his finger across the paper, and reported one by one: "The fifteen mu of paddy fields acquired near Guangji Bridge have not been taxed since the transfer of ownership. According to the law, I must pay the tax and two years' worth of land tax, totaling eighteen shi."

"This is twenty shi of autumn tax owed the year before last. At that time, Chen Youde said he would pay it after settling the accounts of the warehouse in the winter month, but it has been delayed for two autumns."

"Five years ago, there were sixteen mu of medium-sized fields in Liushugou. The land had been transferred to Chen Youde's name, but the land tax was still owed to the original owner. He was required to pay twelve shi of grain annually. With this year's new arrears, the total amount due was sixty-three shi."

"How many times did the constables go to urge them?"

"Three times. Each time, the gatekeeper of the Chen family mansion would come out and stop us, saying that their master was not in and that we should come back another day. Old Zhao, the tax collector, went twice, and Old Meng, the archer, went once, but they didn't even get to see Chen Youde."

Wang Tiesi turned to the last page of the receipt. "Old Zhao said that the Chen family's outstanding debts are all tough nuts to crack. Every time, the gatekeeper would smile and bow, saying that he would pay them when the master returned. He has been saying this for five years."

"Retrieve the Chen family's household registration and land tax records, and also bring the Chen family's land tax register. Settle all the outstanding debts from these years."

Zhang Sanlang stood up, walked to the wooden shelf, and pulled out the land tax register of Chenjiazhuang from the shelf.

Upon hearing this, Wang Tiesi and Liao Tiesi went to the inner room together, picked out the documents related to the Chen family, and spread them out on the table.

The records on the Chen family's household register are densely packed, with the number of land properties increasing year by year, and there is a new land property registration almost every two or three pages.

The most recent page contains the transfer record of fifteen mu of paddy fields next to Guangji Bridge.

On an earlier page, under the registration entry for the sixteen mu of medium-sized fields in Liushugou, the land tax was still listed under the original owner's name.

Liao Tiesi pointed to the registration items on the household registration form, showing them to Zhang Sanlang one by one.

Wang Tiesi added, "Zhang Qianxing has seen the Chen family's affairs in the register many times. The root cause of not paying taxes to the county government is not those tenant farmers, but Chen Youde's constant delay in completing the formal transfer of ownership, thus shifting the land tax burden to the tenant farmers."

"Moreover, Chen Youde has connections in the yamen. He is on good terms with Clerk Kong and is also from the same hometown as Clerk Yan. Even Clerk Feng gives him some face."

"When the constables arrived at Chenjiazhuang, how dare they press too hard? In fact, besides the arrears of these five years, there were also dozens of bushels of old debts, but they were waived by the previous magistrate for some reason."

Zhang Sanlang frowned slightly. "Has the Chen family paid the full amount for shoes each time they visit?"

Wang Tiesi grinned. "Of course, why does Zhang Qianxing need to ask a question he already knows the answer to?"