Chapter 234 – Fixed Tribute

The light silk curtains fluttered gently, and the beads on the curtain moved slightly as Princess Heshun stepped into the inner chamber. She saw Fang Zijing reading a book, and when he heard the sound of the beads, he looked up and smiled at her. “Has the child gone to sleep?”

Princess Heshun sat down in front of the dressing mirror to remove her hairpin phoenix and ordered all the serving maids to leave. She laughed and said, “Why did you and Zi Xing cut me off earlier today?”

Fang Zijing smiled as he got up to help her remove her hair accessories. “Princess, you’re perceptive.” But he didn’t say anything more.

Princess Heshun nodded. “When Zi Xing interrupted me, I wondered if it was still about Xu Chun’s old habit with men. Then you also steered the conversation away, so I thought about it carefully. Why would Li Meiyao suddenly comment on the appearance of Lord Langhai and Zhuangyuan Fan Tanhua? And then there was the recent scandal involving Prince Jingguo…”

Fang Zijing looked at his reflection in the mirror while standing behind Princess Heshun and pressed his finger to his lips and made a gesture to keep quiet.

Princess Heshun said, “I know better than to speak of it. But can we really let things drag on indefinitely? The emperor doesn’t take a queen, and ministers don’t marry. How can this go on? Now that Prince Jingguo has caused such a stir, no one will dare to gossip. Besides, there are those two handsome Zhuangyuan and Tanhua around, so it’s not so conspicuous. However, it can’t last forever… I’m not saying that ordinary love between men can be relied upon, but how much less so with that one?”

Fang Zijing ignored the part about ordinary love between men not being reliable and said sourly, “Do you and I have any say in the matter? Look at Zi Xing; he must have known long ago but never spoke a word or even hinted at it. He’s been close to the emperor since childhood and knows his character best. This matter cannot be changed.”

Princess Heshun said, “Zi Xing’s silence is correct. But you and I are already on this ship. I now understand what Xie Qian meant. No wonder you were so shocked when I mentioned that His Majesty appointed me as a female Shangshu. It turns out that was the reason. So, did you incite Xu Chun to suddenly bring up the topic of the imperial family’s tributes today?”

Fang Zijing replied, “I never mentioned the imperial family. Besides, this emperor has always disliked royal relatives who live off their stipends. It’s not the first time he’s talked about it. Whenever he disciplines and demotes officials, he always meticulously calculates the cost to the state treasury. He’s cautious about punishment; every official who is punished is sent to the border or river works. He cares deeply about those salaries.”

As he let down her hair, he looked at his wife’s ambitious face in the mirror and sighed. “But despite his disdain, the emperor hasn’t dared to touch the imperial family’s tributes. The abolition of the feudal states has already caused public outrage… Even our own Fang family…”

He swallowed his words, and Fang Zijing remained composed. “Even among the close relatives of the Fang family, there are many who are dissatisfied. I know, but this emperor is indeed very different from what I once thought. I believe he might actually succeed. After all, his actions now are not those of a sage emperor, but rather a sage. If it weren’t for Xu Chun, I’d think he had no desires at all.”

Princess Heshun said, “Even if he wants to reduce the imperial family’s tributes, it’s too hasty.”

Fang Zijing smiled. “Young people have high spirits. Look at Xu Chun in Jinhaiwei; in three years, he accomplished ten years’ worth of work. Now that he’s returned to court, he’s eager to act, and that’s fine. I also think that dragging out military reform isn’t good. Foreign barbarians are advancing rapidly, and we can’t rest easy. If we continue like this, trouble will surely arise within a decade along the maritime borders. I originally thought it was too hasty, but then I realized that perhaps I’m getting older and am seeking stability in everything, unwilling to take risks.”

“No wonder the emperor dares to appoint someone like Xu Chun, who breaks the mold. Looking at the ministers in court, no matter how capable they are, they wouldn’t throw themselves wholeheartedly into their work without any reservations. I’m still attached to my beautiful wife and beloved son, unwilling to offend everyone. Since the emperor and his minister both dare to think and act, why shouldn’t I support them?”

Princess Heshun laughed. “My husband is in his prime, don’t belittle yourself. And don’t use me and Qiang Ge’er as an excuse. You’re clearly happy to see this happen. With your restless nature, how could you resist getting involved in such a major event? If it succeeds, it will indeed be recorded in history, but whether it’s a good thing or a bad thing remains to be seen.”

Fang Zijing said, “My wife understands me well.”

Princess Heshun smiled and shook her head, not saying anything else.

==

The next day, when Fang Zijing went to court, he saw Xu Chun standing there, lost in thought again. However, Xie Yi indeed issued an edict in court, promoting Prince Jinke for his diligence and merit to the rank of Prince, and appointing him as the head of the imperial family.

Prince Jinke approached and knelt to thank the emperor for his great kindness, and Xie Yi bestowed further grace upon the imperial family. He ordered Prince Jinke to select talented and virtuous young men from among the imperial family members to study at Jiuchou Academy, providing them with monthly allowances for silver, rice, paper, and writing materials. If any of them displayed upright conduct, diligent learning, or special skills, they could be recommended by the head of the imperial family for promotion and appointment to office.

Prince Jinke hurriedly accepted the decree and thanked the emperor.

Fang Zijing secretly nodded in approval. Lord Langhai was indeed favored by His Majesty. The conversation they had last night led to the imperial decree being issued today. That pillow talk was quite powerful. Now, it would be interesting to see how the emperor handled the issue of imperial tributes. He was eagerly awaiting the emperor’s response to this move.

After court was dismissed, he caught a glimpse of Su Kai leading Xu Chun to the inner study. Fang Zijing wasn’t in a hurry and leisurely went to the Military Affairs Office and continued to arrange for military reform without further mention.

As for Xu Chun, he was led by Su Kai to the imperial study. However, they didn’t stay in the main hall of the imperial study but went through the back to the inner chamber behind the screen. There, soft couches and low tables were arranged, along with desks and the Four Treasures of the Study, as well as scrolls filled with paintings.

Xu Chun often came here in the past, and when he saw the scroll, he assumed that Ninth Brother had obtained some new painting. He reached out to pick it up and unroll it for a look, but then he heard Xie Yi speaking outside, “Your Excellency Zhuang, I read your memorial on tax laws and have some doubts. I’ve specially summoned you to ask you about it in detail.”

Xu Chun’s ears immediately perked up. He placed the scroll on the desk and peered through the glass of the screen and saw Zhuang Zhizhan kneeling below, who had just risen and was bowing respectfully as he answered, “Your Majesty is now focused on maritime affairs and revitalizing commerce to enrich the state treasury. Indeed, Lord Langhai’s promotion of foreign trade and opening of commercial ports has significantly increased revenue. However, if Your Majesty wishes to strengthen the military and secure the borders, these revenues are far from sufficient. I believe that if we want national prosperity and peace, we must find ways to increase taxes and redefine the tributes of the empire.”

“But if Your Majesty wants to revitalize commerce, you cannot further increase business taxes. They are already too high, collected everywhere, and cause obstructions at every level. Small merchants can barely make ends meet. It’s advisable to impose heavier customs duties and lighter domestic business taxes to promote the circulation of goods and ensure adequate resources.”

“Therefore, we can only focus on agricultural land taxes and poll taxes. However, these are the foundations of the country. If we impose excessive taxes, we must find new sources of income. Since the Qin Dynasty, land taxes have been based on field size, and tributes and services have been levied based on household registration. It wasn’t until the Han Dynasty that poll taxes began to be collected, prioritizing agriculture over commerce. Therefore, I believe that if we want to promote industry and commerce, we should abolish the poll tax, measure the size of the fields, collect taxes based on the size of the fields, and eliminate the exemptions for local scholars and gentry from services and tributes. They should be treated equally with the common people in performing services, and those unwilling to do so can pay a donation to be exempted from service.”

Xie Yi smiled. “Your tax laws are truly groundbreaking. Upon submission, everyone in court is watching you closely. Which official’s family doesn’t own hundreds of acres of land? Scholars are exempt from services, juren are exempt from land taxes, and nothing is higher than education. You’re taking away the benefits of scholars and officials, aren’t you offending all the scholars and officials in the empire?”

Zhuang Zhizhan said solemnly, “I am deeply grateful to Your Majesty for your favor and have no way to repay you. I believe that currently, in each state and county, scholars, officials, and supervisors are all exempt from services. This leads to many local gentry abusing the names of Confucian households and official households to evade taxes, while the vast majority of land in each state and county is concentrated in the hands of these people. For example, the Zhuang family, where I used to be, owns countless estates, all of which are tax-exempt, including the hundred acres of land registered under my name.”

Xie Yi said, “What you propose is excellent. After re-measuring the land in each state and county and dividing it by the population, the number of acres per capita can be determined. Then, the tax exemptions for Confucian households and official households should only apply to the number of acres owned by one person.”

Zhuang Zhizhan raised his head slightly, a hint of pride on his face. His appearance was already outstanding, and now, with the emperor’s praise, he radiated with confidence. He said loudly, “Yes, abolishing the poll tax will encourage the people to have more children. Secondly, the people will no longer hide the number of males to avoid taxes. Thirdly, a thriving population will be more beneficial to craftsmen and merchants, as they won’t all be tied to farming. They can engage in trade or become artisan households while mortgaging their land taxes, thus meeting Your Majesty’s expectations for promoting commerce. Even the troops defending the empire need a constant supply of able-bodied men.”

Xie Yi, however, said, “In your tax laws, you only mentioned the exemption quotas for scholars, juren, jinshi, and officials. You’ve missed one category.”

Zhuang Zhizhan hurriedly said, “Please instruct me, Your Majesty.”

Xie Yi said, “I believe that the imperial estates and the lands owned by the imperial family should also follow this rule. You can list them together with the quotas for princes and dukes, of course, including the imperial estates. I cannot fail to set an example myself. The imperial estates should also pay land taxes. Only then can everyone contribute their share of grain and taxes, ensuring practical implementation.”

Zhuang Zhizhan was startled and raised his head, forgetting the proper etiquette of facing the emperor. He couldn’t help but look at Xie Yi’s face and exclaimed, “The imperial family has to pay taxes too?”

Xie Yi said, “Of course. Since you’ve proposed these tax reforms, why not go all the way? You can start by selecting five provinces—Huguang, Guangdong, Zhejiang, and Fujian—to pilot and promote this tax law. Additionally, the floating taxes on mining and other industries hinder the growth of the people. These can be reduced as well. Consider these points and refine the details before submitting them to the Ministry of Revenue for discussion.”

Zhuang Zhizhan was speechless. He could only bow and say, “Your subject obeys your command.” Sweat trickled down his forehead. By defecting from the aristocratic family, he had already offended the scholars. Offending them again was no big deal, as long as it was for the sake of the country and the people. Centuries from now, he would be remembered as a man of integrity and someone who benefited the country and the people. But the imperial family! He could already imagine the hostility he would face from the entire imperial family when his tax reform proposal was submitted. Perhaps he was favored by the emperor now, but the next…

Xie Yi looked at him with a smile. “Now that you’re willing to bend down and do some real work, and are becoming more humble, I am pleased. It seems you’ve taken to heart the lessons I taught you before. The people come first. May you be cautious and diligent, not betraying the trust I place in you.”

Zhuang Zhizhan, reminded by him, recalled the emperor’s previous reprimand, “The people come first, the state comes second, and the ruler comes last.” The emperor sitting before him was a ruler with the people and the state in his heart. Hadn’t he already made up his mind to be a loyal minister solely dedicated to the emperor? Even against thousands, he would forge ahead. Why was he hesitating now?

His indecisive thoughts melted away like snow, and he couldn’t help shedding tears. “Your Majesty’s grace is profound, and I can hardly repay it!”

Xie Yi said kindly, “Rise. Go back and revise it properly.”

However, Zhuang Zhizhan said, “Regarding the question Your Majesty asked me last time, I now have an answer. I am willing to serve Your Majesty alone.”

Xie Yi said, “Well done.”

Zhuang Zhizhan then added, “I also hope that someday, Your Majesty can provide an answer to my question.”

Xie Yi was taken aback, hesitating for a moment before remembering the question. He pondered for a bit and said, “I can give you an answer now. Compared to Lord Langhai, you are far inferior.”

Zhuang Zhizhan’s face didn’t show any dejection; instead, he was encouraged. “I know I’m not yet as good as Lord Langhai, but I have the spirit of competition. I wish to emulate Lord Langhai, serving with utmost loyalty, and strive for the stability and eternal security of Your Majesty’s thousand-mile empire.”

Xie Yi felt helpless. He knew the little tiger behind him would be jealous tonight. He could only say, “Well done.”

Zhuang Zhizhan bowed and touched his head to the ground. In his heart, there was only the grand cause and the emperor’s trust. How could he let him down? A surge of ambition welled up in his heart, and he immediately returned to meticulously rewrite the details.

Xu Chun watched as Zhuang Zhizhan left, his face brimming with enthusiasm and excitement. He admired Ninth Brother’s ability to use people and manage subordinates. He walked over and laughed. “So the ‘big picture’ Ninth Brother mentioned is this big picture. Indeed, it’s a good strategy. On the surface, it doesn’t say anything about reducing the tributes of the feudal lords, but by making the imperial family pay land taxes, it would certainly be much more than what the court provides as tributes!”

When he was dealing with bonds, he naturally knew that these feudal lords were swimming in wealth and didn’t rely on tributes for sustenance. They owned countless acres of land, but if they were to cut tributes, they would surely be unhappy with the emperor. However, using tax reform as a pretext was an excellent opportunity.

Xie Yi smiled and said, “I’ve wanted to reform the tax laws for a long time. Zhuang Zhizhan, who spent three years in the Hanlin Academy, naturally knew my intentions. Now that he’s cornered, he has no choice but to bring out his true abilities. If he had a smooth career path and was still in the Zhuang family, he would never have proposed these tax laws. Since he did, I might as well take advantage of it. The imperial estates lead the way by paying taxes. If anyone from the imperial family dares to oppose it, they are disloyal and disrespectful, and lack the righteousness of a subject. I’ll have an easier time dealing with them.”

Xu Chun nodded. “This is something Ninth Brother taught me before. Whatever you do, you must have a righteous cause, so that it’s justified and aboveboard.”

Xie Yi was pleased to see that he understood the lesson. “That’s right.”

Xu Chun seemed to remember something. “Earlier, what did Zhuang Zhuangyuan ask Ninth Brother? Why did he suddenly mention me? Why did Ninth Brother compare him to me?”

Xie Yi was speechless.