The Kingdom That Never Sleeps CH 078 Tax Contract
Yao Shan was originally a fifth-rank chamberlain, but after being transferred to the Revenue And Expenditure Department, he became a fifth-rank Attendant Counsellor. On the surface, his official rank hadn't been promoted, but everyone knew this was a test from Zhao Fu. Once Yao Shan achieved some accomplishments in the Revenue And Expenditure Department, he would be promoted, with boundless prospects ahead.
Mei Shengze also returned from Youzhou and became an Attendant Counsellor in the Revenue And Expenditure Department. Although both held the title of attendant counsellor, Mei Shengze reported to Yao Shan, who was his immediate superior.
Upon Mei Shengze’s return to the capital, Tang Shen immediately invited him to gather at the Xixia Tower. Yao Shan also came along.
The three fellow jinshi from the same imperial exam cohort sat in Xixia Tower, eating boxiagong and drinking rice wine, feeling quite content.
After three rounds of drinks, Tang Shen said, "The Revenue And Expenditure Department is a reinstated office from the previous dynasty, never established in this dynasty. Now that it’s been reestablished, I have no idea what work it will undertake. Brother Yao, Brother Sheng Ze, you two reported to the department a few days ago, did you receive any assignments?"
Such matters were not secrets. The Revenue And Expenditure Department wasn’t like the Imperial Guard, a special agency run by the emperor's trusted. Discussing the tasks of its officials wasn’t a big deal. Even if Yao Shan and Mei Shengze didn’t say anything, Tang Shen could learn about it through other channels, though it would be more troublesome.
Yao Shan didn't think much of it and took a sip of wine. He said, "We haven't received any assignments yet. Jing Ze, I truly envy you. You’ve just been transferred from chamberlain to become an attendant secretary in the Secretariat. It seems that being a zhuangyuan like me is not all that advantageous! However, the work of the Revenue And Expenditure Department is significant, serving the country and the people." As he spoke, Yao Shan's eyes gleamed with a grand sense of righteousness. "All I can say is that it's a good task but also a difficult one."
Mei Shengze, seeing Yao Shan’s fervor, laughed and said, "It seems Brother Yao knows more than I do. I'm truly in the dark and know nothing. After all, Brother Yao was a palace chamberlain, close to the emperor, so it's normal that you’d hear some inside information."
Tang Shen said, "Let’s drink! To the success of my two brothers!"
"Cheers!"
The three began eating again.
Tang Shen set down his cup, already deep in thought.
Yao Shan's words made him more certain of his guess about the task of the Revenue And Expenditure Department.
The work of the Revenue And Expenditure Department must be related to paper currency!
Yao Shan had been a palace chamberlain. Although he wasn’t on duty the day Zhao Fu summoned Ji Wengji and Wang Quan to Chuigong Hall, a matter as significant as replacing silver and gold with paper currency would not be discussed only once. Zhao Fu would certainly deliberate with powerful ministers and officials over several days. So, it was possible Yao Shan had caught wind of it.
The question was: Would introducing paper currency be a significant and beneficial move for the Song Dynasty?
It certainly would be both significant and beneficial.
Tang Shen sighed. As expected, perhaps Wang Quan had already conceived of the 23 tax reform measures and aimed to reform the taxation system of the Song Dynasty. But now that he was proposing it, he was likely using this opportunity to introduce paper currency as well.
The only question was how they planned to implement it.
Mei Shengze said, "Even if Brother Yao hadn't told me, I’d still know that the work of the Revenue And Expenditure Department is something big. Jing Ze, do you know who I saw at the department yesterday?"
Tang Shen: "Who?"
Mei Shengze: "The Consultant in Policy Affairs of the Chancellery, Zhao Jing, Zhao daren!" (TN: This role was part of the Chancellery, a high-level administrative department responsible for reviewing imperial decrees and advising the emperor.)
Both Tang Shen and Yao Shan were shocked.
Yao Shan immediately set down his wine cup. "Zhao daren at the Revenue And Expenditure Department? Does that mean he’ll be leading the department?"
"Otherwise, why would I have seen him there?"
Yao Shan sighed. "So it really is a major task!"
Zhao Jing, the zhuangyuan of the imperial exam from the third year of the Kaiping reign, was now forty-seven years old.
In terms of rank, Zhao Jing was a second-rank official, the same as Wang Zhen. However, the Chancellery had less power than the Secretariat. Wang Zhen, as the Minister of Revenue, held concurrent posts in both the Six Ministries and Secretariat, giving him slightly more power than Zhao Jing. But if Zhao Jing were to lead the Revenue And Expenditure Department, it would mean taking away part of Wang Zhen’s power, making Zhao daren a significant authority figure.
Besides, Zhao Jing was also known as one of the favorite students of the Left Prime Minister, Ji Wengji, and a central figure in his faction.
Ji Wengji had been the primary advocate for reopening the Revenue And Expenditure Department, and his promotion of Zhao Jing to lead it made perfect sense.
While Yao Shan and Mei Shengze continued discussing the Revenue And Expenditure Department, Tang Shen furrowed his brows, lost in thought.
However, major court affairs were not something minor fourth- and fifth-rank officials like them could meddle in.
Two days later, Zhao Fu appointed Zhao Jing, Consultant in Policy Affairs of the Chancellery, as the Imperial Counsellor of the Revenue And Expenditure Department. At the same time, the new tax reform measures were officially implemented in Northern and Southern Zhili. As for the Ministry of Revenue, the Right Vice Minister Qin Si was transferred to the Revenue And Expenditure Department to serve as the Chief Counsellor, responsible for coordinating matters between the two departments.
In August, Yao Shan and Mei Shengze were dispatched to Southern Zhili to oversee the implementation of the 23 tax reform measures at local government offices.
On the full moon of mid-August, Zhao Fu completed his meditation in the Immortal Ascension Platform and stepped outside the palace gates. He looked up at the full moon in the sky and suddenly felt a surge of energy in his aging body. He paused and said to Ji Fu, "How long has it been since I’ve undertaken something this monumental?"
Monumental?
What monumental task?
Ji Fu was utterly confused, unable to understand what the emperor was saying!
Having served Zhao Fu for decades, Ji Fu's eyes flickered and he said, "Your Majesty toils daily for the country’s affairs, working from dawn till dusk. It is your diligence that has brought the Song Dynasty to its current strength and prosperity!"
Zhao Fu was silent for a moment, then shook his head.
Ji Fu knew he had missed the point, but there wasn’t much he could do. Not saying the wrong thing was already an achievement.
Zhao Fu sighed, "If only Zi Feng were here, he’d surely understand what I mean. And if Fei Ran were here, he would too!" He didn’t bother mentioning the current prime ministers because he couldn’t be bothered to say their names. Those old foxes all had their own agendas, and Zhao Fu didn’t particularly like them, though he did rely on them.
As he left the Immortal Ascension Tower, Zhao Fu suddenly thought, "If only Jing Ze were here, perhaps he’d also understand what I mean."
After some thought, Zhao Fu chuckled. "At the very least, he knows how to make me happy!"
For a moment, Zhao Fu considered summoning Tang Shen back. Tang Shen was now a fourth-rank attendant secretary. Though he had committed no error, Zhao Fu could have no reason to demote him back to fifth-rank palace chamberlain and bring him back to the palace. But if the emperor wanted to do something, there was nothing he couldn't achieve. Zhao Fu was no puppet monarch; if he truly wanted to bring Tang Shen back, even if Tang Shen had made great contributions, he could still find a way.
This idea flashed in his mind for a moment before Zhao Fu dismissed it.
There was no need. Tang Jingze was more useful where he was.
Meanwhile, Tang daren, who knew how to flatter the emperor and make him happy, was at home, eating an ancient version of mooncake and gazing at the moon, pondering the recent developments at court. Little did he know, he had narrowly escaped being demoted and summoned back to the palace as a chamberlain!
But Tang daren had his own frustrations. He was no longer a chamberlain, no longer close to the emperor; as an attendant secretary, he was under the supervision of Xu Bi!
Xu Bi only allowed him to handle the memorials from the northwest, not those from Northern or Southern Zhili. Tang Shen had no way of knowing what was happening at court!
He could also ask Wang Zhen, but lately, Wang Zhen has been extremely busy. Two nights ago, Tang Shen went to the Minister Residence to deliver mooncakes, but even after waiting until late into the night, Wang Zhen still hadn’t returned home, so he had to leave the mooncakes and go.
If it weren't for the fact that the Song Dynasty had a nighttime curfew and that officials were forbidden from visiting brothels, Tang Shen would have suspected his senior brother of doing something shady!
Tang Shen gazed at the moon and thought, “Two months ago, the emperor summoned both Ji Wengji and Wang Quan, clearly determined to let these two handle the matter of using paper as currency. Ji Wengji reopened the Revenue And Expenditure Department, under the banner of making paper currency, but in reality, it was to divide power and transfer some benefits from the Ministry of Revenue.”
At this thought, Tang Shen paused.
...Is it really just that?
Was the reopening of the Revenue And Expenditure Department truly authorized by Zhao Fu?
What are Zhao Fu’s views on replacing currency with paper?
After a long while, Tang Shen sighed deeply.
He was just a science student—why was he being made to think about such matters?!
Unable to figure it out, Tang Shen stopped thinking.
August passed, and by September, the effects of the tax reforms in Northern Zhili and Southern Zhili had become apparent.
The reduction in harsh and miscellaneous taxes gave the common folk some breathing room and slightly decreased the tax revenues from these regions for the quarter. However, according to the 23 Articles of Tax Reform, the Revenue And Expenditure Department worked closely with the Ministry of Revenue, strongly overseeing the prefectures of Northern and Southern Zhili to reduce the middlemen involved in tax collection. In the end, not only did the tax revenue sent to Shengjing not decrease, but it even increased slightly compared to previous years.
This small increase was almost insignificant, barely noticeable, but during the morning court session, Right Prime Minister Wang Quan remarked, “Northern Zhili and Southern Zhili are adjacent to Shengjing, and the effects of the tax reform have just begun to show. To see true results, we must extend our reach further—to Ningzhou in the northeast, to Jinling and Gusu in the south.”
After hearing this, Zhao Fu said, “Starting next year, implement the 23 Articles of Tax Reform in Jiangnan. Prime Minister Wang, can you ensure this for me?”
Wang Quan bowed and replied, “This official will not fail you.”
Among the civil officials, a middle-aged man with a handsome mustache stepped forward and said, “Your Majesty, I, Zhao Jing, the Consultant in Policy Affairs of the Department of State Affairs, have something to report.”
Zhao Fu: “Speak.”
“The tax reforms in Northern and Southern Zhili have been implemented smoothly, and I personally visited the areas and was deeply moved by what I witnessed. However, after being directly involved, I realized that because these regions are close to Shengjing, improving the efficiency of the reforms wasn't difficult. But if we aim to extend the reforms nationwide, especially to Jiangnan, there is a significant challenge. I have a memorial to present to Your Majesty.”
The chief eunuch Ji Fu descended the dais and took the memorial from Zhao Jing.
Zhao Fu accepted the memorial, opened it, and scanned its contents. His eyes flickered slightly, and after a moment, a look of curiosity and surprise crossed his face. He turned to Zhao Jing and asked, “Zhao qing, tell me, what is this ‘Tax Contract’?”
On the 4th of September, in the 29th year of the Kaiping era, Zhao Fu approved Consultant in Policy Affairs of the Department of State Affairs Zhao Jing's proposal to implement the "Tax Contract Reform" in Northern and Southern Zhili.
The "Tax Contract" was exactly as it was called.
Among the 23 Articles of Tax Reform proposed by Right Prime Minister Wang Quan, one of the most emphasized points was reducing the wastage that occurs in the middle of government processes. In response, Zhao Jing proposed the "Tax Contract." A tax contract is a thin sheet of paper. The lowest-level officials would write their names on this paper, affix their official seals, and submit it layer by layer. Each level of official would sign and stamp the paper, and when it finally reached Shengjing, the Palace Secretariat would know the amount of taxes collected in that region for the quarter.
Then, the Palace Secretariat, under the guidance of Qinzheng Hall, would decide how to allocate this tax revenue. After the decision was made, a portion of the taxes would be kept locally for use, while the remainder would be sent to higher authorities and finally to Shengjing.
This process greatly reduced the manpower and financial costs associated with transportation.
At this point, some keen-sensed officials had already picked up on something unusual from this seemingly simple tax contract.
“Taxation... isn't this basically using paper as currency?”
AN: Some people say that Neighbor Wang has had his power divided, how pitiful~
All I can say is, no matter when, you should believe in Neighbor Wang~ Even though Neighbor Wang is young, the author has given him a golden finger, so he won’t be taken advantage of by those old foxes!
Neighbor Wang: Oh? Not taken advantage of by old foxes, then by little foxes?
Little Fox Jing Ze: Hmm? You’re not happy being taken advantage of by me?
Neighbor Wang: Depends on the kind of “advantage” 【smirk】.