The Kingdom That Never Sleeps CH 077 Revenue And Expenditure Department

Entering summer, the sudden rain came quickly and left just as fast.

As June formally arrived, the weather grew hotter day by day. Perhaps last summer's excessive rainfall used up all the coolness, making this year’s summer particularly scorching. In Qinzheng Hall, the fourth-ranked officials were all drenched in sweat, but being in the imperial palace and part of Qinzheng Hall, they had to maintain decorum. So, despite being soaked in sweat, they couldn't loosen their clothes and had to endure in silence.

After reading through a memorial, Tang Shen pondered for a long time before writing two small lines at the end in green ink. He placed the memorial into the pile of memorials he had finished reading and picked up another one. Wiping the sweat from his forehead, he began reading diligently again.

"Daren, it's time for some mung bean soup."

After noon, several dozen government workers carried in large vats of mung bean soup into the room.

The officials collectively sighed in relief and began drinking the soup. Although it lacked any sweetener and tasted somewhat bitter, at that moment, having a bowl of cold soup to cool off was an incomparable delight.

After finishing his soup, just as Tang Shen was about to resume his duties, a government worker arrived with a tray, placing a stack of memorials on his desk.

The government worker said, "Tang daren, per Xu xianggong's orders, starting today, your main task will be reviewing the military reports from the northwest."

Tang Shen paused for a moment, looked up, and replied, "I have received Xu xianggong's orders."

Later that evening, as he was about to leave the office, Xu Bi summoned Tang Shen and asked, "How did you find the military reports from the northwest today?"

Tang Shen lowered his head slightly and respectfully replied, "This lower official has mostly been reviewing memorials from local officials submitted to the capital, so it will take some time to adjust to reading military reports. But rest assured, xianggong, I will do better tomorrow."

Xu Bi smiled, "Tang daren, you've been to Cizhou and seen the official road there. You must know that the purpose of building these three official roads is not just for commerce but also for military readiness. Many have speculated about this, so you needn't be surprised that I’m aware of it. While some in the court may guess at the reasons, the Liao people surely can as well. At the beginning of the year, a group of Liao people claiming to be bandits infiltrated Youzhou under cover of night and committed murder. The northwest is difficult, and the military situation there is crucial. You must review these reports carefully."

Tang Shen calmly looked at the ground and replied, "Yes."

As he left Qinzheng Hall, Tang Shen recalled the military reports from the northwest he had reviewed earlier that day.

Xu Bi was right: this year, the situation in the northwest was more severe than in previous years. Not only in Youzhou, but all the way east to Cizhou, there were signs of Liao incursions.

Most of the reports from local officials were written to inform the emperor of major local events, or sometimes simply to flatter him. These reports, however, would travel a great distance to reach the capital.

"But if I focus on the northwest military reports, I will no longer know what's happening in the local regions."

Tang Shen had his own thoughts.

Not all local officials’ reports would end up in Tang Shen's hands for review. But now, he wouldn't be seeing any of them at all.

Xu Bi’s actions aroused suspicion in Tang Shen, but he couldn’t discern any clear motives at the moment.

A few days later, the memorial Right Prime Minister Wang Quan submitted at the morning court session in early June began to take effect.

On June 29th, during the morning assembly in the Zichen Hall, Wang Quan stepped forward once more and said, "Since the late emperor's reign, due to the constant wars between the Song Dynasty and the Liao State, the army’s need for provisions has long left the national treasury empty. But in the tenth year of Kaiping, the Song and Liao signed a peace treaty, and for the past nineteen years, both nations have ruled independently without conflict. Heavy taxes were imposed on the people due to the wars. Now that peace reigns, things should change."

As soon as he finished speaking, someone interjected, "Wang daren, isn’t this statement inappropriate? While the Song and Liao have been at peace for nineteen years, the Liao people still eye us with greed. Their ambition is known to all! If we reduce the army's provisions carelessly, who will bear the consequences if there is a sudden change?"

The speaker was a third-ranked general among the military officials.

Most of the Song Dynasty’s military officials guarded the borders, managing the regional armies. Many of those remaining in the capital were older men. Yet, these seasoned veterans were never afraid to challenge powerful ministers. Even a third-ranked deputy general dared to confront Wang Quan.

Wang Quan, however, did not get angry. He snorted and said, "General Zhao, when did I ever suggest cutting the army’s provisions?"

General Zhao replied, "Oh? Then what did you mean?"

Wang Quan ignored him and bowed to Emperor Zhao Fu, saying, "Your Majesty, I request permission to present the twenty-three articles of tax reform."

Zhao Fu gazed at Wang Quan with a lingering expression, his eyes scanning the court. Finally, he waved his hand and said, "Announce it."

The chief eunuch Ji Fu immediately stepped forward, producing a memorial and loudly reading it out.

The twenty-three articles of tax reform!

Ten days prior, Right Prime Minister Wang Quan had already mentioned these six words during the morning court, but it wasn’t until now that the officials learned what it entailed!

Wang Quan's tax reforms began with land taxes, gradually stripping away layers of intermediaries until the reforms reached the aristocratic landowners. He aimed to streamline the tax collection process, even proposing that local taxes be sent directly to the central government, which would then allocate resources accordingly.

As Ji Fu finished reading the articles, the court was shocked.

In the past, local taxes were indeed handed over to the central government before being distributed, but no one had ever proposed doing it so thoroughly and meticulously!

If these reforms were implemented, the country’s tax revenue would indeed decrease in the short term, but the common people would become wealthier. Over time, as the people prospered, the national treasury would naturally fill again. The problem was, these reforms required highly efficient tax collection. While it might work in provinces close to the capital, what about those farther away?

At this point, Left Prime Minister Ji Wengji stepped forward and said, "The twenty-three articles of tax reform have both advantages and disadvantages, but they are not without merit. I propose the reestablishment of the Revenue and Expenditure Department to oversee the details of these reforms!"

As soon as he finished speaking, Zichen Hall erupted in chatter.

Everyone looked up at Ji Wengji, standing at the front of the court.

Ji Wengji was a rather legendary figure.

Ji Wengji, courtesy name Yuan Xiu, was a jinshi during the reign of the previous emperor. As a young man, he was not well-known, having been sent by the emperor to serve as a county magistrate in Xingzhou, where he remained for six years. Later, thanks to a successful river management project by the Ministry of Works, his county happened to be on the planned route, and Ji Wengji’s fortune turned. He was quickly promoted three ranks to a prefectural governor within five years.

From then on, Ji Wengji's legendary career began.

The Yellow River flowed through Xingzhou, entirely passing through it. Ji Wengji had considerable expertise in managing the Yellow River. Under his governance, the river never flooded once, and within Xingzhou, the people lived in peace and happiness, turning the region into a veritable paradise. Xingzhou grew increasingly prosperous, and after five years, the previous emperor noticed Ji Wengji’s capabilities and summoned him to Shengjing.

When Ji Wengji entered Shengjing, he was already forty years old. The following year, the Liao army invaded, and he went to fight in the northwest with the imperial army. 

Neither the previous emperor nor Grand Marshal Xu who commanded the three armies at the time, expected that a scholar over forty could lead a decisive defeat of the Liao army! The Left Prime Minister had no divine strategies, nor any legendary battles where he won against overwhelming odds. Yet, he steadily advanced, dividing and confronting the enemy, and ultimately dismantled the Liao army piece by piece. With 300,000 Song troops, he defeated the Liao army, which claimed to have 500,000 soldiers.

From then on, the Left Prime Minister, who came from humble origins, became a close confidant of the previous emperor. 

When Zhao Fu ascended the throne, Ji Wengji continued to achieve merit. In the 21st year of the Kaiping era, Zhao Fu personally appointed him as Left Prime Minister, overseeing all officials.

When Ji Wengji suggested reopening the Revenue and Expenditure Department, it shocked everyone. Some even quietly glanced at Wang Quan and Wang Zhen, the Minister of Revenue who stood not far behind him.

The Revenue and Expenditure Department had been a financial institution personally abolished by the founding emperor.

In the previous dynasty, there were six ministries, including the Ministry of Revenue, but the state's financial power was not in the Ministry of Revenue's hands—it rested with the Three Departments: the Household Department, the Salt and Iron Department, and the Revenue and Expenditure Department. The Ministry of Revenue was managed by the Household Department, while the Three Departments were overseen by the Prime Minister. Most of the political power was held by the Prime Minister alone!

The founding emperor abolished the Three Departments and elevated the status of the Six Ministries to weaken the power of the prime minister.

Now, Ji Wengji suddenly proposed reopening the Revenue and Expenditure Department—how could the officials not be shocked?

However, Zhao Fu's reaction was intriguing. His expression didn’t change much. He gazed at Ji Wengji and asked, “Why does Prime Minister Ji say this?”

Ji Wengji replied, “The 23 articles of tax reform, if truly implemented, will be challenging due to the bottom-up nature of this reform system. Historically, all reforms have been top-down, gradually expanding, making it easier to control. But the 23 articles of tax reform start with the common people, who form the majority—how to verify the financial adjustments and the outcomes of the reforms becomes crucial!”

At this point, a voice interrupted, “Is the Left Prime Minister suggesting reopening the Revenue and Expenditure Department or the entire Three Departments?”

The speaker was none other than Chen Linghai, the Left Vice Minister, who, like Ji Wengji, also came from humble beginnings.

Ji Wengji glanced at him and began to speak slowly.

A fierce debate erupted in the court.

As a fourth-rank minor official, Tang Shen had no chance to speak at such a time. He silently stood at the back of the officials, far enough away that he could only see the backs of the four prime ministers and Wang Zhen—he couldn’t even see Zhao Fu’s face.

Ji Wengji wanted to reopen the Revenue and Expenditure Department, but Chen Linghai disagreed, and of course, neither did Wang Quan.

Wang Zhen, the current Minister of Revenue, was Wang Quan’s nephew. If the Revenue and Expenditure Department was reopened, Ji Wengji would be dividing power from Wang Zhen—how could Wang Quan agree?

The court was locked in a heated debate.

Tang Shen listened for a long time and suddenly realized he hadn’t heard his senior brother speak. He instinctively craned his neck and secretly glanced at Wang Zhen. He saw Wang Zhen standing straight among the officials, holding his jade tablet high. When the arguments between the Left Prime Minister’s faction and the other officials reached a deadlock, Zhao Fu let out a light hum, and the court fell silent.

Zhao Fu’s gaze swept across the officials and finally settled on Wang Zhen. He smiled and said, “What does Zi Feng think?”

Wang Zhen stepped forward and said, “I believe that what the Left Prime Minister said is not without merit.”

As soon as he spoke, Xu Linghou, the Left Vice Minister of Revenue, and Qin Si, the Right Vice Minister of Revenue, both showed expressions of disbelief.

Zhao Fu, however, smiled and said, “I also believe it is not without merit. Proclaim it—beginning today, the Revenue and Expenditure Department will be reinstated!”

On the 29th of June, in the 29th year of the Kaiping era, the Left Prime Minister Ji Wengji reopened the Revenue and Expenditure Department.

On the 1st of July, the Right Prime Minister Wang Quan began implementing the 23 articles of tax reform, starting with the provinces of North Zhili and South Zhili.

With the reopening of the Revenue and Expenditure Department, many familiar faces of Tang Shen were summoned one by one, including Yao Shan, the zhuangyuan of the same cohort as Tang Shen, and Mei Shengze, Tang Shen’s classmate and friend.

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The Kingdom That Never Sleeps CH 078 Tax Contract

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The Kingdom That Never Sleeps CH 076 It's Raining