The most reckless man in the Ming Dynasty

Assignment!

This word is shocking.

Even Zhang Fuhua couldn't help trembling when he heard it.

Cong Lan was so frightened that his face turned pale and bloodless.

Local government assigns taxes!

This will only lead to a heavier burden on real self-cultivating farmers!

If this phenomenon is not curbed and those gentry and powerful people are allowed to annex, I am afraid that the Ming Dynasty court will have no taxes to collect and no grain to collect in the end!

Cong Lan is not without real talent and knowledge. In fact, he is a Jinshi who fought out of thousands of well-read scholars.

And in history, this Cong Lan, Cong Gong, is even more praised as a military and national minister of the Ming Dynasty. He worked hard for state affairs all his life, ranked among the frontiers, and held the first rank.

His greatest achievement is that he showed extraordinary courage and spirit in preparing for war and defending the country and guarding the border.

Soon after Cong Lan entered the court as an official, he showed extraordinary military skills in cleaning up Fangshan forage fields and rectifying the defense of the capital. All the court officials were impressed. Emperor Hongzhi therefore appointed him as the Right Secretary of the Military Department. From then on, Cong Lan was able to participate in military affairs and assist in military affairs, thus starting his military career of more than 20 years of defending the country and guarding the border.

However, at this moment, Cong Lan has not yet embarked on his normal life trajectory.

Instead, what he thought of in his mind at this moment was the tax system of the Ming Dynasty.

In the national governance principles and framework created by Emperor Taizu Zhu Yuanzhang, the social foundation of the national resource mobilization system was the personal control relationship based on households established through the Lijia system. The personal dependence of the registered households on the dynasty represented by the emperor was both the source of legitimacy for the levy of taxes and labor and the practical basis for its operation.

At the same time, Taizu Zhu Yuanzhang adhered to the governance concept of "governing good people with good people" and formed an "imperial contracting system" that entrusted the main management responsibility for the collection of taxes and labor service to the grain chief and the village chief. Under such an agency system, the collection and management of taxes and labor service by the prefecture and county government only needed to grasp the grain chief and the village chief who were jointly responsible, and basically did not need to rely on the accounting system. The fundamental way to realize resource mobilization was to use the grain chief and the village chief to make the village and the village household register.

Furthermore, the three main contents of the prefecture and county taxes and labor service - land tax, tribute materials, and corvée, were also incalculable and unplanned to varying degrees for the national dynasty.

Although there was information on the physical quantity of the collection and allocation of land tax and tribute materials, due to the wide variety of collected items and the great differences in their values, it was impossible to uniformly measure the value by the physical quantity. Under the civilian transportation system, for the people, transportation labor service also needed to be considered, which further enhanced the incalculability of the actual burden.

As for corvée, as a living labor resource, it cannot be stored. Its income and expenditure are unified in the laborer's service process and cannot be audited afterwards. The actual burden of different corvée items or the same corvée item at different times varies greatly, so there is no possibility and necessity for accounting.

Speaking of taxes alone, there are two data systems for the amount of land tax in the government of the country. One is based on the yellow book, which compiles households and then reports the amount of summer tax and autumn grain at lower levels, such as Jia, Li, prefecture, Si, and the Ministry of Revenue. The numbers in this system are homogeneous "tax amounts".

The other is that the Ministry of Revenue issues documents of inspection to each provincial government and Zhili prefecture (notes to provincial government and notes to Zhili prefecture) according to national needs, asking them to allocate a certain amount of land tax to the designated yamen or granary. This allocation of tax and grain payment responsibilities is called "dispatch" and "sitting". The numbers in this system mean an uneven burden tied to the warehouse and transportation labor.

The main accounting work of the land tax collection and management of the provincial government and the prefectural government is to summarize and report the land tax amount in the yellow book from the bottom up, and to split the land tax warehouse ration amount from the top down and issue it to the lower-level government offices. The summer tax and autumn grain amount recorded in the yellow book of each province is the upper limit of the grain amount assigned by the Ministry of Revenue to the warehouse and the amount of grain retained for expenditure, and as time goes by, the two form an equal relationship.

However, this excellent model designed by Taizu Zhu Yuanzhang is full of hidden dangers at this moment. On the one hand, the burden of various taxes and services is constantly increasing and changing; on the other hand, due to subjective or objective reasons, the burden is unevenly distributed, which eventually led to a fiscal crisis in various parts of the dynasty in the form of escaped households and tax arrears.

In this case, only by matching the burden with the people's ability to bear the burden, that is, implementing the principle of equality, can the sustainability of tax collection be ensured.

But as soon as this idea appeared, it disappeared in my mind in an instant.

Because Cong Lan suddenly remembered what Zhang Fuhua had just said about the apportionment, and tax payment is an important indicator for the performance evaluation of local officials!

Apportionment!

Who else can they apportion to?

Of course, the self-employed farmers who have not become tenants!

Instantly, Cong Lan's face turned pale.

Making up all sorts of excuses.

Heavy taxes and levies.

Self-employed farmers either donated their land to the gentry or fled and became refugees!

Moreover, the main financial revenue of the court was agricultural tax and salt tax. Other taxes such as mining tax and commercial tax could hardly be compared with agricultural tax and salt tax!

Since ancient times, China has attached great importance to agriculture and sericulture!

Because the land tax collected from agriculture and sericulture has an important function. On the one hand, it is the amount of physical tax to be levied and the amount of physical wealth allocated between different regions; on the other hand, it is often used as a benchmark for the distribution of various financial burdens by government agencies at all levels, and finally evolved into the amount of apportionment.

Because compared with the amount of land and the amount of people, the amount of land tax can better reflect the financial status of a household, a lijia, a state, county, prefecture, and province, thereby reflecting its ability to bear various forms of financial burdens. More importantly, the land tax amount is the most accounting data that the government has. Both the land amount and the household registration amount lack this feature.

Therefore, once there is a big problem with the agricultural tax, the Ming Dynasty may not be stable.

"Your Majesty, you must change it!" Cong Lan said with red eyes.

A picture has emerged in his mind. The common people are wailing all over the place, the gentry and wealthy families are smelly of wine, and refugees can be seen everywhere... When these common people and refugees have no food, no clothes and no clothes, and they can't stand it anymore, they will gather in crowds to cause chaos. Rebellion and raising troops until the Ming Dynasty is completely overthrown!

As an upright, patriotic, loyal and virtuous person, Cong Lan could only place her hope in His Majesty the Emperor.

Zhu Houzhao had been listening quietly. At this moment, Cong Lan said these words, which made him extremely happy.

At least it proves that this person is useful and can be used to great effect, is loyal to the court, and stands on the side of the people of the court, not the gentry.

However, Zhu Houzhao did not say a word, but looked at Cong Lan and Zhang Fuhua quietly.

Cong Lan thought for a long time and suddenly asked: "Sir, is there really nothing we can do?"

"No, land and farming are the fundamental lifeblood of the dynasty, and one move affects the whole body!"

Zhang Fuhua looked a little sad, "It's not that I don't want to solve this hidden danger for the country, but the people who annexed the land, except for the relatives of the emperor and the clan princes, most of them are scholars like you and me."

"In the past, when people annexed land, almost all the nobles were involved, but after His Majesty came to the throne, he has been vigorously suppressing this phenomenon. The eunuchs and eunuchs abandoned the imperial palace, the generals and nobles were restrained by the Marquis of Zhongshan, and Liu Jin became the imperial envoy to inspect the Qing Dynasty this time. As for the vassal lineage, I think your majesty also plans to take the opportunity to investigate the fields occupied by these vassal kings... In the end, only you and me, the scholars, will be left!"

The royal relatives and eunuchs were suppressed by His Majesty the Emperor, and the vassal clan was about to face a disaster. Facing the bite of Liu Jin, the mad dog, the generals and nobles were suppressed to death by the Marquis of Zhongshan... So the annexation of the world Of the people living in the fields, only the gentry and gentry are left!

Cong Lan's face was full of bitterness, she seemed to be crying and laughing at the same time, not knowing what to do.

Zhang Fuhua's vicissitudes of voice still sounded.

"Everyone knows that scholars cultivate and study to pass down their family lineage to bring peace to the world. This is because Emperor Taizu Gao established the national policy of giving preferential treatment to scholars and cultivating scholars. Therefore, when a scholar gains fame, he will try every means to seize land. This is This is the consensus of all readers!”

"Generation after generation, inheritance continues, ancestors and grandchildren succeed each other, and annexing fields has become instinctive!"

"How many scholars are there in the world? How many gentry are there in the world? How many gentry are there in the world?"

After hearing this, Zhu Houzhao finally understood.

Zhang Fuhua, a veteran of the Five Dynasties, knew these things well!

However, he never spoke to His Majesty the Emperor, let alone mentioned these things.

It is simply because Zhang Fuhua is also a civil servant and a gentry.

Even though his position has always been with the court and the people, it does not mean that he dares to reveal this secret and promote the court to reform.

After all, most reformers throughout the ages did not end well.

Reformers in history are often the pioneers of a great leap forward in the era, and they are the top figures on the cusp of the storm. They can easily be pushed to the cusp of history, where various rights and forces compete with each other. , and ultimately ended up in ashes.

For example, Wu Zixu of Wu State, Shang Yang of Qin State, Lord Fu Yan and Sang Hongyang of the Western Han Dynasty, Yang Yan of Li Tang, and Wang Anshi of the former Song Dynasty...

Either his reputation was ruined, or his entire family was killed, none of which ended well!

After all, once reform is involved, it will naturally touch the interests of the existing powerful and offend them to death!

If you cut off people's wealth, such as killing their parents, these people will naturally fight back with all their strength, and if they find an opportunity, they will drive out the reformers!

Reform means creating something new and taking away benefits from vested interests. This is doomed to be a path full of bloody death.

After all, Zhang Fuhua is old. He doesn't have a few years left to live. He has long been drained of all his energy and blood by the corrupt officials of the Ming Dynasty.

He created a clean and efficient Metropolitan Procuratorate for Zhu Houzhao. This was the last thing he did for the Ming Dynasty.

To put it bluntly, if Zhang Fuhua accepts this job, not only will he die in office, but he will also be notorious after his death. He will be smeared by the gentry and remain infamy for thousands of years. Even his descendants will be implicated. If he enters an official career, Zhang Fuhua will bring disaster to his descendants!

Because of this, Zhang Fuhua has kept silent about this matter.

Until today, His Majesty the Emperor took the initiative to ask whether Zhang Fuhua was loyal to the emperor and patriotic, so he couldn't help but tell the truth.

But after all that, he didn't come up with any solution!

Perhaps this veteran of the Five Dynasties who worked hard for the Ming Dynasty was completely disappointed with the Ming Dynasty gentry, so he really didn't know any solution.

Cong Lan was furious when he heard this. It was hard for him to imagine why the Ming Dynasty became like this, and why the crux of the problem was the gentry!

Seeing that the fire was almost done, Zhu Houzhao coughed twice and said with a smile: "Don't be so pessimistic, I'm not still here!"

"The matter of land annexation is not impossible to solve, but it must be done slowly and not in a hurry."

Zhu Houzhao let out a long sigh, missing Tang Hao very much in his heart.

As expected, this savage expected, there were not a few courtiers with vision and insight in the court, but like Zhang Fuhua, they were neither willing nor dared to speak. In the end, there was only one Tang Hao in the civil and military affairs of the court. Dare to say it directly!

Of all the civil and military officials in the dynasty who were loyal to the emperor and patriots, Tang Hao, the Marquis of Zhongshan, was the most loyal!

Looking at His Majesty the Emperor's uncertain face, Zhang Fuhua felt a little uneasy in his heart.

The fields, agriculture, and mulberry trees were all in the hands of the gentry, and a single move affected the whole body.

Before His Majesty the Emperor has enough strength, if he rashly carries out land reform, I am afraid that the world will be in chaos in an instant.

Because agriculture is the foundation of the dynasty, even though His Majesty the Emperor and Zhongshan Hou Dong Yitou and Xi Yibangzi made changes to all aspects of the court, they had never touched the most important land of the dynasty before, so this pair These behaviors of the monarchs and ministers did not touch the fundamental interests of the gentry.

As long as the land interests are not affected, the gentry can endure.

Of course, the last time Bazhou rebelled against thieves was an exception. After all, wearing the cloak of rebelling was not an honest and open purge of the gentry.

Zhang Fuhua was still deep in thought, but Cong Lan was extremely excited when she heard this. She immediately raised her hands and said: "I am willing to do my best for this, please give me your Majesty's permission!"

Zhu Houzhao then took out a small notebook, which was left to him by the savage, how to break the information barrier!

"Simple, the first step is that your General Affairs Department must make a clear distinction in the future. The internal publication is Di Bao, and the external publication is Xin Bao."

"The internal journal is still the same as before. It is circulated within the government and provided for officials to check. The external journal is sold to the people all over the world. As for the content, it is the recent major policies of the imperial court. For example, the recent big news is naturally the Japanese government's attack on our country. No respect, Marquis Zhongshan is leading an expedition to Japan. You must publicize this matter in a big way to rally people's hearts and enhance the prestige of our country. It is best to make Marquis Zhongshan a great hero!"

Well, this is mixed with private goods.

Although Cong Lan had opinions, they were not many.

After all, everyone knows that the Marquis of Zhongshan is His Majesty the Emperor's most favored minister.

Furthermore, Shanhou was also famous for being brave and good at fighting. As a great hero of the Ming Dynasty, there seemed to be nothing wrong with him.

"Your Majesty, is it a little too much to act like this..."

Zhang Fuhua put forward a different opinion, or he did not agree with His Majesty the Emperor's approach.

Isn't this opening up the people's wisdom and deliberately provoking a fight between the common people and the gentry?

As a result, the gentry cannot rely on their status as scholars to educate the people. This will cause trouble!

"Mr. Zhang, there is no need to say much, I know it in my heart."

"The reason why my old Zhu family was able to obtain this throne was not because of the divine right of kings, nor because of Confucianism to fool the people, but because the great ancestor of my old Zhu family, Emperor Gao, expelled the Tartars and restored China, and established an unparalleled foundation for China. That’s why I, the old Zhu family, are qualified to sit on this throne!”

Zhu Houzhao was domineering and showed his imperial bearing and courage for the first time.

"Cong Aiqing, remember these words and send them out!"

"The imperial court may or may not treat the gentry preferentially. The children of famous teachers have lived a good life for so long that they have almost forgotten who is the real master of the Ming Dynasty!"

As soon as these words came out, Cong Lan and Zhang Fuhua were so frightened that they immediately fell to their knees on the ground.

After all, both of them are disciples of famous religions. His Majesty the Emperor's words are too meaningful.

"Cong Aiqing, the internal publication is the same as the previous Di Bao."

"But foreign journals are different. This is the real weapon for the imperial court to break down information barriers, so you must take it seriously and vigorously promote it! In the future, your General Affairs Department will need to set up local branches and set up propaganda officials to travel around the countryside. Ye Shijing, specifically read the contents of this foreign publication to the common people! "

"The people are illiterate, so hire some street gangsters and ask them to read to the people in slang and slang, so that they know who I am as the emperor, what I did as the emperor today, and why I, the Marquis of Zhongshan in the Ming Dynasty, want to Expedition to Japan..."

"Don't always think about being mysterious and getting away from the masses, but take the initiative to eliminate this so-called sense of mystery, let the common people know what you have done for the common people, let the common people know that you are not just officials who only know how to eat, drink and have fun. Only in this way can the people trust you and the court!"

Cong Lan hurriedly took the pen and paper from Chen Kuan's hand and started taking notes seriously.

"Of course, this is the main section of Xinbao's external publication. You can also open up some small sections such as corners and corners to publish some things about people's livelihood, mainly the glorious deeds of a certain loyal and virtuous person, such as the general's The country is on the battlefield and so on... There can even be some slang stories... The most important thing is to attract the people! "

Hearing this, Cong Lan suddenly frowned and realized that things were not simple.

It seems that this foreign magazine, which is specifically for the common people, is not very serious!

But after all, it is for the common people, so it is important not to be serious, and Cong Lan can understand it.

"Your Majesty, wouldn't the cost of the new newspaper be too high?"

We need to set up branches, increase the number of government officials, and print foreign journals and new newspapers... All of these are the responsibility of the Tongzhengsi, and the Ministry of Revenue of the court has to ask for money!

This Tongzhengsi is just a low-income government office that sorts out memorials, where does so much public money come from?

Is it possible that this will add burden to the Ministry of Revenue of the court?

"Money is not a problem, I will increase the special funds of the Tongzhengsi."

"In addition, the Tongzhengsi can also attract investment, leaving a corner on the new newspaper for merchants to buy for publicity and advertising..."

Cong Lan: "???"

Zhang Fuhua: "???"

What?

Advertising?

What is advertising?

And it's a merchant?

Cong Lan and Zhang Fuhua looked at each other.

"Advertisement, advertising, let it know!"

"If you don't ask merchants to advertise, you two will pay for this money?"

Hearing this, Cong Lan immediately trembled and made a statement.

"Your Majesty is wise, I will definitely let merchants advertise!"