Chapter 127 – Accounting

Xu Chun’s ostentatious display shocked the entire Jinhai military administration.

After the rumors spread, even more gossip circulated in secret, revealing how this former playboy heir was forced to present himself as “clear as water, bright as a mirror” under the machinations of his strategists.

For a time, the officials all laughed it off as a joke.

However, the Maritime Customs Office was genuinely troubled.

Xu Tingjie looked pale before Dong Xian, “What should we do? Could there really be someone who reports us…”

Dong Xian barked, “Report what? When did we ever accept money? Those petty officers’ trifles, does that count? Don’t tell me you’re interested in those few coins of grease?”

Xu Tingjie was taken aback, “I certainly am not.”

Dong Xian said, “Then what’s the problem? Why panic?”

Xu Tingjie still felt uneasy, pacing back and forth. Dong Xian sneered, “Rest assured, what’s the issue? Who among those responsible for handling things hasn’t gotten a cut? Who would report us?”

Xu Tingjie closed his eyes, muttering, “How about, during this period, we slow down a bit?”

Dong Xian despised his timidity but said after thinking about it, “Fine, after some time, it’ll also ease your mind, but just know the dividends this year will be less.”

Xu Tingjie showed a pained expression but resolved, “Forget it, you have to understand this Prince Xu has provoked Li Meiyai.”

Dong Xian grunted, “High mountains, distant emperors, can he reach here?”

==

The next day, the subordinates of the Maritime Customs Office saw guards escorting a carriage over. Several maids descended from the carriage, each with skin like snow and lips like vermilion, dressed uniformly in narrow-sleeved white tops and green skirts. Long silk threads hung at their waists, adorned with pearls. They all wore twin-spiral hairstyles, decorated with a single style of pearl flowers, straight backs, slightly lowered eyes, dignified gazes, and solemn expressions.

The leading maid in blue was older, her buns slightly higher, a string of turquoise coins hanging at her waist. She led the four maids behind her, never looking around, following Mr. Jiang Mei into the study.

The subordinates stared in awe; Prince Xu’s maids had exquisite manners, elegant and unconventional. Considering these maids were here to account, they were even more impressed.

They watched as Qing Qian, along with Yin Zhu, Qing Jin, Chi Mei, and Zao Lan entered the study. There, they found Jiang Mei had already summoned the registrar, Liu Bin, who had ordered the constables to bring in the accounts from the entire previous year. She bowed politely and asked Liu Bin, “Sir Liu, which book is the general ledger, and which is the cashbook for the entire year?”

Liu Bin lowered his eyelids, nodded, and then turned to leave after the handover. Qing Qian hurriedly asked, “Sir Liu, if we have questions, where should we ask you?”

Liu Bin replied, “This is the Ren office, I’m in the Li office.”

Qing Qian then smiled and gave a blessing.

Liu Bin quickly left.

Three days passed, and then Jiang Mei came asking Liu Bin for the accounts from the year before last. Liu Bin was surprised, “Last year’s accounts are already done?”

Jiang Mei sighed, “I thought so too, these girls of the Prince are too efficient. They’re all masters at abacus, quick-witted, you should see the big paper on the wall, filled with detailed accounts and divisions they’ve sorted out, crystal clear.”

Liu Bin didn’t believe it, so he followed Jiang Mei to see. Indeed, he saw a long strip of Yutang paper hanging from the beam, neatly organized, with columns for months, twelve in total, and rows for monthly tax totals. However, there were several similar monthly detail tables, such as the goods table for each month, twelve of these were made, each showing the detailed amount of goods received each month. Below the monthly tables was a thick stack of daily tables; they had indeed sorted out the customs review of goods every day.

Liu Bin stood there speechless for a while.

Jiang Mei laughed, “What do you think? One reads, one writes, two per team, and Miss Qing Qian checks. It’s faster and more stable than we do ourselves, much quicker. And this yearly and monthly table is very clear and intuitive, like the annals in The Records of the Grand Historian, except those recorded emperors, generals, and ministers, while these record ivory, tobacco, tea, and minerals. Apparently, they account this way at home.”

Liu Bin glanced at Qing Qian standing nearby, rapidly working the abacus, completely focused. He muttered, “I’ll send over the accounts from other years.”

As he turned to leave, he suddenly heard a commotion from behind. All the maids raised their heads, their eyes sparkling with curiosity.

Qing Qian scolded them, “Focus on accounting.” Then she walked out to find Xia Chao and asked, “What’s happening?”

Xia Chao grinned, “It’s Dinghai and Chunxi Brother, they seem to be arguing with the people from the city garrison over the garden fence.”

Jiang Mei was surprised, “They really won’t move? Didn’t Governor Qin agree?”

Xia Chao said, “No use, as Master said, we told the person in charge to give them three days to clean up and move the stables and training ground. Three days passed, they ignored it. This morning, I saw Qiuhu Brother taking craftsmen to start building the fence. Dinghai and Chunxi Brother took a group of people there. Once the fence started going up, their people started coming, stopping the craftsmen from laying bricks. So, both sides started fighting.”

Jiang Mei hurriedly asked, “Has Sir gone yet?”

Xia Chao said, “No, Young Master has been reading documents in front, unmoved. Just now, he said he wanted to write a letter and didn’t allow anyone to disturb him.”

Jiang Mei thought about it and realized Lord Xu must have deliberately ignored it, so she simply focused on accounting.

Liu Bin was somewhat hesitant, saying, “The other side is fierce, they might take a loss. Better inform the Prince, it’s best not to start a conflict, find their General Huo and talk it out. The Huo family… is powerful in Jinhai, it’d be a waste to offend them.”

Jiang Mei wanted to ignore it, but seeing the usually cold Liu Bin showing concern, she thought for a moment and said, “I’ll go talk to the Prince.”

==

In the study, Xu Chun was holding a brush, deep in thought about what to write to Elder Brother in his letter. When Jiang Mei relayed Liu Bin’s words, he was surprised, “I thought he barely spoke half a sentence, turns out he’s quite concerned about the Maritime Customs Office? Or is the Huo family so powerful that everyone fears opposing them?”

Jiang Mei chuckled, “I don’t think he’s entirely cold-hearted. Today, when he saw how quickly and well Miss Qing Qian and the others sorted out the monthly tables, he was surprised, but he didn’t show worry. I think the accounts probably have no issues.”

Xu Chun said nonchalantly, “No problems are good. If they can’t balance the books, I’d worry they’re too stupid to be useful. Focus on checking one area, which large cargo ships came and never returned.”

Jiang Mei said, “Young Master thinks they stopped coming because the tax is too high?”

Xu Chun said, “Sea trade profits are huge, how could they stop coming because of taxes, but we need to pay attention. Did they go to other ports, or…” Xu Chun’s eyes flashed with ferocity, “did they find another way, avoiding taxes altogether.”

Jiang Mei was startled, “Young Master suspects smuggling?”

Xu Chun chuckled, “If you have to pay a hundred taels of tax silver, but someone says they’ll only charge you eighty taels, exempting you from tax silver, wouldn’t you be happy?”

Jiang Mei said, “You suspect collusion?”

Xu Chun said, “Too much, even the eunuch supervisors of the past had private ships for smuggling. What do you think? Aristocrats and high officials often do this. We need to figure out this route first, then wait for my ship to arrive…”

Xu Chun snorted, and Jiang Mei remembered his discussion with General Qin about the patrol boat. Just as she was about to boldly inquire further, they suddenly heard firecracker-like sounds from the backyard.

Both their faces changed instantly, and Jiang Mei exclaimed, “Did they use firearms?”

Xu Chun said, “Impossible, I said no one is allowed to use firearms.” He got up to look, but Jiang Mei said, “Just in case the other side has firearms too.”

Xu Chun said, “Let’s go check.”

Xu Chun and Jiang Mei stood outside the Customs Hall at the harbor for about the time it takes to drink a cup of tea before Deputy Director Dong arrived in a carriage, looking rather disheveled. He quickly got out of the carriage to bow to Xu Chun and apologize. Xu Chun replied, “No problem, let’s go take a look at the Customs Hall.”

The Customs Hall at the harbor was a two-story building with long pavilions inside and out, filled with various goods. Representatives of ships waiting to clear customs lined up at the harbor, as they waited for the officials from the Customs Department to board their vessels for inspection. Inside the reception hall, two clerks were busily checking official documents and certificates.

Xu Chun and his party, dressed in their bright official robes, entered the hall with great pomp, immediately drawing the attention of countless merchants. Among them were many foreigners with high noses and deep eyes, and with strange hair colors, all staring intently. The bustling reception hall suddenly fell silent.

Director Dong and Xu Tingjie had not visited the Customs Hall at the harbor for many years. Now, the smell of the sea and sweat, the presence of barbarians, merchants, and port laborers, and the feeling of rude stares made them both uncomfortable. However, as they watched Xu Chun stride forward confidently with guards beside him, and as they walked through the crowd, they saw the people part like waves before a ship, and the people looked at them with reverence. They suddenly felt a sense of awe-inspiring authority, and became somewhat pleased with themselves.

Xu Chun walked over to the long table where customs clearance took place. The responsible clerk hurriedly got up to bow. Xu Chun kindly asked him to rise and then picked up the customs clearance document on the table to read. He asked, “What do you mainly check during daily inspections?”

The clerk hurriedly replied, “We mainly verify the information on the ship’s weight capacity, hull, mast height, and record the public inspection. We also check the cargo and determine the amount of tax to be levied. Then, the inspection clerk goes aboard the ship to check each item of cargo for prohibited items and contraband. After confirming that everything is correct, we stamp the documents and send them to the Director’s office for review.”

Xu Chun asked, “How long does the whole process usually take? How many days does a typical inspection take?”

The clerk replied, “It depends on whether it’s a large or small ship. A seagoing vessel usually takes around ten days. If there is a particularly large amount of cargo, it can take up to a month. Small cargo boats are faster, taking only two or three days to complete the inspection.”

Xu Chun nodded slightly, not offering any comment. He simply looked at the document, which read: “Inspect one Zhu Shui Ji’s ocean-going ship, pointed bottom, square head, broad tail, three masts, thirteen watertight compartments. Carrying 100 bales of raw silk and 500 pieces of porcelain for overseas trade. Tax to be levied: 10 bales of raw silk and 100 pieces of porcelain.”

A sign with the name “Zhu Shui Ji” was placed next to the document, to be given to the officials who would inspect the ship.

Xu Chun carefully examined the document and asked some questions. He then asked the merchant, “Is it still profitable after the tax is deducted?”

The captain of the Zhu Shui Ji merchant ship had already knelt down to report, “Reporting to Your Excellency, it is profitable. We transport goods to Southeast Asia, but there are also taxes there. After deducting the costs of sailors and expenses, we can still make about ten times the profit. However, our ship is small, so we can only pray to Empress of Heaven for protection against storms.”

Xu Chun smiled and ordered Qiu Hu to give the captain some silver as a reward. He then casually picked up a few more documents to look at. Afterward, he inspected the goods inside and out before leaving the Customs Hall and returning to the entrance. There was a screen wall there, specifically for posting announcements, engraved with the “General Regulations of the Customs Department.” Another notice was also posted, an old notice about the Mid-Autumn Festival holiday, now tattered and torn from the sea breeze.

Seeing Xu Chun stop to read the notice, Xu Tingjie awkwardly said, “The subordinates were negligent. I’ll order them to clean up the old notices immediately.”

Xu Chun said, “No need. This place is perfect. Since I’ve just taken office, I have a notice to post here.”

The officials were puzzled, but they saw two guards carrying a heavy bronze cabinet from the back of the carriage and setting it up in front of the notice board, securing it to the post with iron chains.

Qiu Hu and Xia Chao then came forward with a notice to post on the screen wall. Everyone focused their attention on it, reading the “Four Precepts of the Customs Department”:

“One, Uphold Honesty to Resist Greed.

This department is committed to integrity and public service, not taking a single coin beyond the tax listed on the tax form. No additional money may be collected.

Two, Pursue Practicality to Accumulate Wealth.

This department advocates frugality and avoids banquets hosted by merchants. Apart from official business, nothing else is discussed.

Three, Seek Advice to Demonstrate Sincerity.

This department encourages open communication. Anyone with suggestions for improving the Customs Department, information on officials’ malfeasance, or tips on smuggling by merchants and citizens can submit a report to the bronze cabinet. We will investigate every case thoroughly, and if it proves beneficial, rewards will be given.

Four, Recruit Talent to Cultivate Virtue.

This department keeps positions open for those with literary or military talent to recommend themselves.”

Below the notice was the red seal of the Customs Department Director.

The officials exchanged glances, even Jiang Mei was surprised. Seeing the bold handwriting, it seemed as though the Prince had written the notice himself. Even she didn’t know when the Prince had written this notice. Xu Chun smiled and said, “Let’s make do with this one for now. We’ll have someone carve a new one later.”

As dawn broke, Xie Yi finished his early morning court session and went to the Imperial Study Room, waiting for the ministers to arrive for discussion. But he saw Su Kai holding a vermilion box.

Xie Yi laughed, “Has it been a few days already? Is there a letter?”

Su Kai smiled, “The Prince didn’t write a letter. The guard who accompanied him copied the new edict issued by the Prince and brought it back for His Majesty to see.”

Xie Yi opened the box, “What edict? Aren’t they all just routine matters written by the scribes?”

As he read it, he burst out laughing, “Is he trying to emulate the bronze cabinets for submitting reports? Doesn’t he fear it will be misused?”

Su Kai said, “Whether it’s good or bad depends on how it’s used. This is the Prince’s first day in office, and he’s already showing his strength.”

Xie Yi slowly folded the paper, “He’s afraid of becoming corrupt himself, so he’s taking such painstaking measures.”

“But the higher one rises, the more envy one incurs; the cleaner one is, the more the world resents it. By doing this, he might alienate his colleagues. When the water is too clear, there are no fish. Why is he in such a hurry?”

Su Kai said, “That may not be the case. This old servant has overseen the Customs Department for several years, and I have informants there. They say that Prince Xu offended Director Li Meiyao of the Censorate and had no choice but to pretend to be a virtuous official to avoid disaster. By posting the edict for everyone to see, if any of his subordinates make mistakes, he can claim ignorance and avoid being impeached by Director Li.”

Xie Yi was surprised, “What does this have to do with Li Meiyao?”

Su Kai smiled, “On the first day of his appointment, the Prince visited the governor and admiral of Jinhaiwei. He told them that he had a grudge with Li Meiyao and was forced to be transferred out to avoid trouble. He asked them to understand if he missed out on any gifts or banquets in the future.”

Xie Yi had just taken a sip of tea when he heard this and suddenly choked, coughing. Su Kai hastily handed him a handkerchief.

Xie Yi put down the teacup, covered his mouth with the handkerchief while coughing, and a smile appeared at the corner of his lips. “The child knows how to find a shield.”

Just then, the gong sounded outside. A young eunuch responsible for announcements reported, “Director Li Meiyao of the Censorate is here to meet His Majesty.”

Xie Yi couldn’t help laughing, “Bring him in.” He then held back his laughter and said to Su Kai, “Li Meiyao has been saddled with this burden for no reason. We should promote him again. That way, it will show that he has the Emperor’s trust, and it will instill fear in corrupt officials everywhere.”