Traveling through the late Ming Dynasty to promote Chinese civilization

Chapter 201 The Hidden Rules of Taxation

??

In short, county magistrates had to rely on these clerks and clerks to fulfill their county's tax revenue targets. While Prefect Qin Bingyan didn't directly deal with these clerks, he knew the prefecture's tax revenue largely depended on them, and no matter how much he hated them, there was nothing he could do to change the situation. Now, the Qiongzhou garrison had offered to take over the tax revenue of the three counties, effectively shirking these troubles as well. Therefore, Master Qin said it was a good thing.

Zhao Yue was deeply worried: "No one gets up early without a profit. The Qiongzhou camp will definitely try to profit from this. If we pay in full, we still can't get around these cunning clerks. I'm afraid they will ruthlessly exploit the people."

Master Qin dismissed it, saying, "What do we care about the lives of these peasants? Besides, it's the Qiongzhou Camp that's exploiting them, not us."

Qin Bingyan coughed twice and said, "You can't say that. They are all people under the jurisdiction of Qiongzhou. As their official, I can't bear to see them suffer. However, to save the lives of the people of Chengmai, I can't worry about that anymore."

Zhao Yue remained silent. From Qin Bingyan's perspective, the only cost to successfully resolve the Chengmai crisis was changing the tax collection of the three counties to someone else. No taxes were lost, and a significant burden was removed; in some ways, it was a good thing. As an assistant official, he had no reason to object and could only remain silent.

South Garden.

Liu Ye summoned everyone to discuss the matter, which was to take over the tax collection.

"Taking over the taxes of three counties?" Sun Yuanhua was a little incredulous.

Liu Ye nodded: "This was part of my plan, but it was also an unexpected bonus. I wasn't sure if the prefectural government would come to me because of Chengmai, or if they would agree to my conditions, so I didn't tell you beforehand."

Yan Guang wasn't surprised: "Does the general intend to extend the fixed-quota grain payment system to the three counties?"

"That's right. As the Qiongzhou Camp expands, its troop strength will increase in the future, and food will be indispensable. I want to turn the three surrounding counties into granaries for the Qiongzhou Camp."

Sun Yuanhua frowned and said, “That’s understandable. But how can we ensure that we pay the full amount of taxes and also get enough grain? In addition to the regular grain, the Liaodong levy imposed by the court every year is a huge sum. The Qiongzhou camp can’t possibly use the money earned from its own business to pay it, can it? If so, they can just buy grain with silver. Why go through all this trouble?”

Liu Ye did not answer directly, but instead asked Qian Youyu, "How much is the annual tax revenue of Lingao County?"

This was Qian Youyu's first time attending a formal meeting as Liu Ye's clerk. At that moment, he was recording everyone's remarks in writing for archiving, as Liu Ye had requested. According to Liu Ye, this was called "meeting minutes."

Upon hearing Liu Ye's question, Qian Youyu put down his brush and replied, "Lingao pays a total of 8,000 shi of summer tax and autumn grain tax and 8,000 taels of Liaodong tax annually."

"What about losses, unrealized gains, and so on?"

Qian Youyu was taken aback. The general actually knew even these things?

“Just considering the losses, the costs of collecting and transporting grain are considerable, requiring at least 10,000 shi of unpolished rice and 9,000 taels of silver. If we add the additional revenue…” Qian Youyu hesitated for a moment, “it would require at least 15,000 shi of grain and 10,000 taels of silver.”

He explained that the exploitation and expenses of "grain tax collection" and "household contracting," as well as the benefits of officials of all ranks in the county government, all came from grain collection. This was called "grain tax collection," or "floating revenue."

"Adding extra grain" was not considered "arbitrary charges"; it was explicitly stipulated in the Ming Dynasty's tax system. In some places, as much as 7 dou of extra rice and 6 sheng of stale rice were added per shi (a unit of dry measure), exceeding half of the regular amount. This extra income was the largest and most considerable "gray income" for local officials. Compared to the black money obtained through embezzlement and other illegal means, it was much safer and was considered an unspoken rule of the Ming Dynasty's tax system.

"So many?" Liu Ye wasn't surprised, but Sun Yuanhua was genuinely shocked. Having held a high position for so long, he wasn't very familiar with the unspoken rules at the grassroots level. He had thought that the Ming Dynasty was fundamentally good, and that as long as the Holy Emperor was on the throne, with upright officials filling the court, a revival was just around the corner. He never imagined that even a small county like Lingao in Qiongzhou Prefecture was so dark; he figured other places couldn't be much better.

“How can you exploit the people and line your own pockets like this? Do you have any respect for the Emperor or for the sages you have studied?” Sun Yuanhua said to Qian Youyu, quite agitated.

Qian Youyu shrank back, feeling a little wronged. He was just a lowly clerk, not a seventh-rank county magistrate. He shouldn't be the one getting scolded.

Liu Ye advised, "Mr. Sun, there's no need to get agitated. This is how local officials survive. You know, a seventh-rank county magistrate, along with all the other officials in the county government, would probably starve without these sources of income."

"That's right. The county magistrate's monthly salary is only seven and a half bushels of grain. He still has to pay for the grain and legal affairs. The registered clerks and runners only have three taels and six qian of silver for their wages and food each year. The unregistered commoners do the work but don't get paid. If we don't come up with some solutions, how are we supposed to survive?" Qian Youyu defended himself.

Sun Yuanhua paused for a moment. He only knew that it was a matter of course for minor officials and yamen runners to "serve the public," but he had not thought about how they could survive on these symbolic salaries and wages.

“Although the floating tax has many drawbacks, it is an important support for the operation of each county and cannot be replaced in a short period of time.” Liu Ye characterized this phenomenon. “Our purpose in taking on the tax revenue is to store grain for Qiongzhou Camp and plan for the future. We need to think about how to make the two go hand in hand.”

Yan Guang said, "But if we cut off the source of the surplus tax, and still have to pay the full amount of taxes and grain, I really can't think of any other way but to continue to exploit the people?"

The others nodded in agreement.

Sun Yuanhua frowned and said, "But the people's burden is already unbearably heavy. If we impose additional levies, aren't we just pushing them to their deaths?"

Liu Ye shook his head and sighed, "This is the limitation of the times. Why can't we break out of this mold?"

"Don't just focus on the meager profits in the people's bowls; broaden your horizons. Think about it: after deducting any surplus revenue, has the imperial court collected all the taxes every year? Where did the extra money and grain go?"

Qian Youyu seemed to be deep in thought. Having served as a secretary for over ten years, he naturally knew more about the dark side of grassroots life than anyone else present. Seeing that no one could answer Liu Ye's question, he boldly said, "I know a little about what the general said."

Liu Ye encouraged him, "Very good, go ahead and tell us."

"Actually, I originally came from a criminal law background," Qian Youyu explained, adding, "However, I also studied finance and taxation, so I can handle the finances and taxation of most small counties."

Whenever a county magistrate takes office, his two advisors, one in criminal matters and the other in finances, are the most important. The former assists the magistrate in handling criminal cases, while the latter specializes in assisting the magistrate with tasks such as reporting and approving taxes, managing land and population records, registering addresses, surveying land, opening granaries for relief, and collecting miscellaneous taxes. Their expertise lies not only in being well-versed in the intricacies of these areas but also in being proficient in calligraphy and arithmetic.