SEHE Chapter 48

Taxation 

How much the current Crown Prince’s calligraphy was worth, no one knew, but judging solely by the painting he had drawn for himself, Pei Yanci was quite satisfied.

Gu Jiuqing looked left and right, also extremely pleased, saying, “Take both paintings to be mounted and framed, then bring them back.”

“This humble one’s painting doesn’t need such trouble, does it?”

“Just a piece of paper would be too shabby.”

“Very well.” Pei Yanci agreed, rolled up the two sheets of paper, and instructed Wuli to go into the city to find a good mounting shop to frame the paintings.

After arranging these matters, he took Wushu to a restaurant.

After leaving the Crown Prince’s Mansion, Yue Ting had originally planned to travel and wander for a while, returning only after the theater opened. Unexpectedly, he encountered thieves right after leaving, who stole his jade pendant, and within a few days he ran into bandits who robbed him of his travel money. He had just returned to the capital in disgrace these past two days.

Wushu mocked him verbally but was actually quite worried. Pei Yanci happened to have business with him, so he brought him along.

In the restaurant’s private room, Yue Ting looked to be in decent spirits, just somewhat thinner. It seemed the few days without travel money had caused this pampered young master considerable hardship.

Seeing him in this state, Wushu immediately began gloating without mercy.

“What happened to Young Master Yue? Did you think you were eating too well in your daily life, so you decided to show the common people what the world is like and help them out a bit?”

“After just a few days apart, you’ve been led astray by these two scoundrels Yanci and Wuli, becoming increasingly unruly,” Yue Ting said awkwardly, putting on a stern face to lecture him.

“It’s good enough that you’re unharmed,” Pei Yanci separated the two, laughing. “Which of those who turn to banditry doesn’t have several lives on their hands?”

Yue Ting rubbed his nose, “How was I to know that banditry had become so rampant? Six or seven years ago, I traveled with two servants from Huainan all the way to the northern desert, and didn’t encounter a single bandit the entire way. Looking back now, those were truly nostalgic times.”

“What’s so good about the northern desert? It’s all sand,” Wushu’s eyes showed longing, though his mouth remained sharp.

“I rode camels there, drank Western Region wine, and the sunsets in the northern frontier were particularly magnificent. There was also the grand ancient city of Dilan, whose city lord became my friend despite our age difference. When I left, he specially saved a pot of wine for me to drink when I returned. Unfortunately, later Great Xi seized the states of Wu and He, cutting off our route there.”

“Great Xi doesn’t seem like a barbarian tribe, does it?” Pei Yanci recalled the Great Xi envoys and their subordinates he had seen at the guesthouse last time – they looked no different from people of Great Yu.

“Ha, I know all about this. Brother Yanci, you’re rather ignorant about this matter,” Wushu laughed smugly. “Great Yu and Great Xi originally shared the same roots. Over a hundred years ago, they were called Great Wu. Later, when that dynasty declined, in the thirty-fifth year of Tianqi, Great Yu’s founding emperor raised his banner in rebellion. At the same time, Great Xi’s founding emperor also called upon heroes throughout the land to follow him. After more than ten years of chaotic warfare, the Great Wu dynasty split into seven or eight countries. Later, we and Great Xi gradually grew stronger, annexing the surrounding smaller nations, which led to today’s Great Yu.”

“But,” he sighed, “during the reigns of the previous emperors, Great Yu lost quite a bit of territory, like the Seventeen Cities that we still haven’t reclaimed, and the twenty-three border prefectures, all in Great Xi’s hands.”

“Those are all matters of previous dynasties. Our current sovereign is wise and diligent, which is why we can live such peaceful and prosperous lives,” Yue Ting said with emotion.

“The peace and prosperity you speak of – is that bandits running rampant?” Pei Yanci teased.

“That’s a separate matter entirely. They chose not to strive for improvement and turned to banditry instead – what does that have to do with His Majesty?” Yue Ting disagreed.

“If farming the land could sustain oneself, who would willingly engage in a business that means keeping one’s head on one’s shoulders? Isn’t that the truth?”

Yue Ting fell silent.

“What are the current regulations for land taxation in the court?” Pei Yanci asked, revealing the purpose of today’s visit.

His position was awkward, and he was unfamiliar with court politics. Gu Jiuqing couldn’t possibly discuss such matters with him. The circles he had access to were mostly servants and attendants with limited perspectives, at best including Jiang Yi, who had fought his way up from commoner origins, but asking him would be no better than asking the doorkeeper at the Crown Prince’s Mansion.

Yue Ting’s appearance gave him an excellent opportunity to better understand this Great Yu dynasty.

His original failure to arrange a meeting with Fang Hongchun, which ultimately allowed Gu Jiuqing to survive, was partly because he saw Wushu’s intimate dependence on him, but also because he needed someone who could relatively objectively explain the court’s situation.

“The equal field system – that is, distributing land according to the number of people in each household. Each person receives the same amount of land,” Yue Ting took a sip of wine and spoke proudly as if sharing in the glory. “Truly achieving ‘those who till have their fields’ – this tax law was established by our ancestors at the founding of the nation. Even the conscription system is linked to it, which created Great Yu’s illustrious reputation among the surrounding nations.”

“Except for Great Xi,” Wushu didn’t forget to add even while eating.

Pei Yanci discussed the details and implementation of this system in depth. After extensive questioning, he gained a general understanding.

Seeing that he had finally stopped asking questions and was instead deep in thought, Yue Ting said, “Why are you asking in such detail? Is someone planning to change this system?”

“Yes. His Highness believes this system is no longer suitable for the current situation.”

Yue Ting’s face immediately darkened. “Absolutely ridiculous! He’s just started dealing with government affairs – how can he be so reckless? Changing land taxation means shaking the very foundation of the nation!”

“I also think this system indeed needs to be changed.”

“You’re just a servant – don’t presume to discuss national affairs.”

“The equal field system was suitable at the founding because common people received their own land fairly and justly, which motivated their enthusiasm and greatly increased grain production. However, Great Yu has been established for over a hundred years. The population has multiplied several times over, yet Great Yu’s territory hasn’t increased accordingly – in fact, quite a bit has been taken by Great Xi. If at the founding each person could receive three mu of land, what about the newly increased population now? What can they receive? Where is there extra land to distribute to them? Can you guarantee they’ll receive the same acreage as at the founding? They probably can’t even get one mu. Yet the tax quota remains fixed – those with little land pay the same taxes as those with much land. How can they survive?”

Pei Yanci analyzed this slowly with him.

“Furthermore, the land distributed to people over a hundred years ago was naturally mostly fertile, good land. After more than a century, that good land has long been divided up and occupied. How good can the land distributed to the newly increased population be? When the grain crops from poor land yield poorly, on what basis should families holding barren fields pay the same taxes as those with fertile land?”

Yue Ting sneered coldly. “When a household loses members, the corresponding land allocation decreases. If the line dies out, the land is directly reclaimed by the government and redistributed to others. Aside from noble families, which common household do you think can maintain its lineage for a hundred years? Good land and poor land, increases and decreases in acreage – it’s all fluid.”

“Yes, as you said – aside from noble families,” Pei Yanci said. “The land belongs to the Son of Heaven; the people rent it to farm. If there are no deaths or extinctions, those with little land or poor land cannot bear such heavy taxes. Unable to buy or sell, they can only rent their land to others. Who has the power to rent land? Only the noble families.”

“When noble families rent land, it’s not forcible occupation – they do pay rent,” Yue Ting protested. At this moment, he couldn’t help but argue from the perspective of his noble family background. “The rent the common people receive is sufficient to pay their taxes, and they don’t have to toil in hard labor – they can earn other work. Wouldn’t that mean they earn an extra income?”

“Why would noble families give them sufficient rent? Do you think they’re great philanthropists? Then why do you want to break away from your family?” Pei Yanci smiled. “Your travels were limited to sightseeing and pleasure trips with friends who were also from noble families, weren’t they?”

Yue Ting’s face flushed red, his eyes wide with anger.

“Very well, let’s assume the noble families you support are great philanthropists, and the rent farmers receive is just enough to pay taxes. But according to what you just said, farmers don’t pay taxes in silver, but in silk and grain. To pay taxes, they must use their rent money to trade with merchants. Tell me – every year around tax time, won’t merchants maliciously inflate the prices of silk and grain to make a huge profit?”

Yue Ting was stunned.

“Under the dual exploitation of noble families and merchants, common people can no longer survive by depending on the land. They simply abandon even that meager rent money that barely fills the gaps between their teeth and directly flee their households. The court collects taxes according to registered population and conscripts soldiers according to household registration,” Pei Yanci said. “It might not be apparent now, but in the long run, the court’s treasury and military forces will become major problems.”

At this moment, the flush faded from his face. After calming down, his complexion became unsightly.

“No money in the court, no troops at the borders – the nation is in peril.”

Pei Yanci nodded approvingly. “This change doesn’t happen overnight. When everyone has long grown accustomed to it and only sees the benefits this system brings, anyone who can discover the problems before you do is truly talented.”

“Do you have a solution?”

“Not at the moment,” Pei Yanci said. He was the one who controlled the overall situation and made decisions – providing solutions through painstaking effort was what subordinates did.

“If there’s an opportunity, I’d like to meet that person. Someone who can discover problems must also have solutions.”

Wushu had long put down his chopsticks and was listening with fascination. This was the first time he had seen Pei Yanci’s eyes filled with such interest.

The kind of excitement one feels when finding a kindred spirit.

“Did you really lose your memory?” Yue Ting suddenly asked.

“Yes, why?”

“Nothing.”

He pressed his lips together.

Based solely on his oral description of the tax system’s measures, this person could immediately identify the difficulties and crucial problems in implementing such a system. He had gained a new understanding of the person before him.

He also realized once again how shallow his own knowledge was.

If their previous conversation at the Crown Prince’s Mansion had helped him better understand himself – enjoying the status and care provided by his noble family while desperately trying to escape the pressure and constraints it imposed – this conversation with Pei Yanci made him realize the gap between them. Someone who prided himself on his noble birth was inferior to a mere servant in learning, vision, understanding of the bigger picture, and even grasp of human nature and social dynamics.

He began to truly admire this person from the bottom of his heart.

“However, these aren’t matters for us to think about,” he was about to speak when he heard Pei Yanci change the subject and speak leisurely.

“We don’t suffer the hardships of the common people, so why trouble ourselves thinking so much about it?”

What he was more concerned about were the new measures supported by the Crown Prince and the noble families.

Would they propose solutions?