Ming Dynasty. June, the eleventh year of Yongle.

The epidemic in Fujian has just subsided and disaster relief arrangements have been made.

After the Zhejiang epidemic ended, the epidemic indeed followed.

Post-disaster reconstruction almost emptied the local government offices, but there were still a large number of refugees with nowhere to go.

Xia Yuanji finished reading the history of Han and Qin.

He arranged a private meeting with his ministers and brought up Zhu Gaochi's proposal to discuss the exemption of land tax with the people in the cabinet.

"In Zhejiang, there was an epidemic in Wucheng, Gui'an, and Deqing counties, killing more than 10,580 people. In Ningbo Prefecture, Zhejiang, there was an epidemic in Yinxian, Congxi, Fenghua, Dinghai, and Xiangshan counties, killing more than 9,100 people. My lords, every year, several times or even dozens of times more people die from natural disasters. Every year, there are tax exemptions and levies, but people still live in misery."

Xia Yuanji was truly heartbroken.

"Farmers have no land or very little land. The land rent tax is exempted for officials and landlords, not for the farmers who really rely on the land. The head tax is the biggest expense for farmers. I cannot agree with Lord Xia's proposal anyway!"

Hu Guang clenched his fists and stood up to express his opposition.

When it comes to the hardship of life for ordinary people, talent is only a small part, while the heavy taxes and levies make up the bulk.

In recent years, many nations have come to pay tribute, and in order to receive the delegations, the local governments have had to pay the biggest price on the common people in order to accommodate them.

You have to pay taxes just to be alive and breathing, pay breathing tax!

"Master Xia, you are naive. The social status of farmers has been second for thousands of years. The upper class is not as good as the scholars, and the lower class is not as good as the merchants."

Xie Jin seconded the motion in a cool voice.

Scholars have power and the right to speak. They are exempt from paying taxes, serving as officials or performing corvee labor. They can become rich and powerful with just a few words.

Merchants have money, and with money they can make ghosts work, make scholars bow down, buy land, and make the people work as servants.

It has been like this for thousands of years, and reform is not easy.

"Even if we are making a lot of money from sea trade now, Lord Xia, can you just give up 30 million dan of grain?"

Jin Youzi has always been a marginal figure in the cabinet. In recent years, he has either been revising books or on his way to revise books. I couldn't help but ask a question.

"Scholars, farmers, merchants and artisans, the two ends are either rich or noble, but the farmers in the middle are suffering. Lord Xia's suggestion is not a bad idea!"

Yang Shiqi actually said something true.

"If the land rent is exempted, what about other things? What about the heads of people, and the business taxes? The problem is not the lack of income, but the inequality of income!"

Opposite to Huanghuai Station.

"Today, the gap between the rich and the poor is obvious, and farmers are indeed having a hard time."

Yang Rong had just reported ten disadvantages to Zhu Di, so he naturally knew that the domestic situation was worrying.

Especially in the Jiangnan region, which is the main grain-producing area, due to natural disasters and man-made disasters, the land was taken over by the big landlords. The households in the villages and jias were the same, but the gap between the rich and the poor was huge. The rich were extremely wealthy, while the poor were often displaced.

This also includes exemptions from land taxes and corvee labor for officials and gentry.

Over time, the phenomenon of those who paid more land taxes and performed corvée labor appeared that those who paid more taxes had lighter labor, while those who paid less taxes had heavier labor.

To put it simply, the rich get richer and the poor get poorer.

The poor families could no longer hold on and could only go bankrupt and flee.

As more people like this appear, places will become increasingly unstable.

If this situation is allowed to continue, it will be far more terrible than the court's ills, and it will also be a vicious cycle.

Zhu Di also issued an edict requiring everyone to provide answers when asking questions.

He naturally understood that Zhu Di was dissatisfied with the civil officials' empty talk.

If these few people in the cabinet who are still considered close ministers do not come up with any constructive proposals, they will ultimately be nothing and will remain just close ministers for their entire lives.

"It is impossible to abruptly exempt the land tax, so I am asking for your brainstorming. I have come up with a ten-part plan in the past few days."

Xia Yuanji followed Zhu Gaochi's advice and first proposed something that was impossible to achieve, and then proposed something that could be negotiated.

"So what is Master Xia going to do?"

Yang Shiqi knocked on the table, asking everyone to be quiet and listen.

“I’m thinking of using the ten-stage method.

First, solve the problem of uneven distribution of corvée labor other than land tax.

Households are not used as the standard for paying taxes or allocating labor service.

An inventory was made of the number of adults and fields under the names of each household in the county, and they were divided into ten groups based on their ability to bear the burden.

The amount of land and crops in each section is roughly equal. The corvée and labor service of each state and county are assigned to each section every year. The rotation is made every ten years, and each section is assigned a supply of corvée labor every year.

It not only equalized the corvée labor, but also reduced the land tax.”

Xia Yuanji currently only has a draft.

It is unrealistic to cut the national treasury revenue, but we can first solve the problem of heavy corvée duties for the people. As long as it is reasonable, there will be little resistance.

"First, equalize the corvée labor service, but equalize the corvée labor service as a prerequisite, and check the taxed land at the same time, is that what you mean?"

Yang Shiqi probably understood.

"Yes. In the year of service, the total amount of silver required for the two services in the whole county will be allocated to the fields of the county to meet the service. In the year of rotation, if there is a surplus in this section, it will be reserved for the next section; if there is a shortage in this section, it will be supplemented in advance from the next section."

Xia Yuanji added additional explanation.

"Absolutely not!"

Xie Jin shouted.

"Master Jie, please give me some advice."

Xia Yuanji bowed. This was the fairest way he could think of so far.

"I dare not give you advice. I don't have any good ideas, but this one from Lord Xia won't work. I'll give you a few examples, and Lord Xia will understand."

Xie Jin also honestly stated that he was a half-baked person.

Wasn't he previously demoted to be a grain transport officer?

There is a lot of contact with these forces involved in transporting grain.

So you can immediately hear the problem here.

Although this method counts both people and land, and collects both taxes and grain, the key point is still on the land and grain. If it is implemented, the burden on people can indeed be reduced.

However, the rates of tax and land tax for adults in each prefecture, county, and township were different, and the burden of corvée and labor service on adults was also different.

By then, the calculation will be complicated and it will be easy to find loopholes.

Who is responsible for the division of the ten sections? There is a selfish motive, and the poor still have no place to complain.

Moreover, officials and gentry were still exempt from military service.

[Brief knowledge: The Ten-section Brocade Book System was one of the tax and service reform measures implemented in the south during the mid-Ming Dynasty. It was first implemented in Fujian during the Tianshun period (1457-1464) and was the initial model of the Single Whip System, except that it had not yet been combined with the land tax. It was later replaced by the Single Whip System, which was simpler, more complete, and less likely to be embezzled by local governments.]

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