A powerful minister of the Song Dynasty

Chapter 300 A Show of Force (20,000 words in a big update, please vote!)
"Hahaha."

Song Xuan then waved his hand and looked at Zhou Derong, saying:

"I just arrived and didn't bring much with me."

"Could you please have Magistrate Zhou brew a pot of tea for everyone?"

"Bring four more cups, otherwise our conversation will be too dry and serious."

"it is good."

Upon receiving the order from Shangguan, Zhou Derong immediately got up and personally went to brew tea.

Song Xuan spoke again:

"Registrar Zheng, go and organize the county's tax ledgers for the past three years and bring them to me."

“Magistrate Zhang told me about the taxation issue in Kaifeng County. It’s quite tricky. Let’s study it together.”

"Here."

After the other two left, only County Lieutenant Ban Feng remained.

He was a little nervous.

Song Xuan wore a gentle smile:

“County Commandant Ban, I’ve heard of your name. It’s quite famous, you’ve passed through mountains.”

Upon hearing Shangguan call him by his nickname, Ban Feng's breathing became heavy, and he became somewhat restless.

The box was opened by my boss right away.

Who can withstand it?
Does he also know about the other things?

After all, Ban Feng thought that having a father-in-law with connections to the highest levels of power would make investigating certain people a piece of cake.
Ban Feng quickly waved his hand, trying his best to keep his expression unchanged:

"My lord, it's all just people outside calling me that."

"I really didn't! I didn't!"

"Hey, County Magistrate Ban, no need to explain." Song Xuan waved his hand casually.

"Having a good reputation is good. It means you've done a good job in this county and can keep those petty scoundrels in check."

"what?"

Ban Feng thought Song Xuan would hate him, but to his surprise, Song Xuan was not too harsh on him.

Instead, he offered a compliment.

This made Ban Feng feel somewhat proud.

It feels like a gentle spring breeze.

No wonder he was the top scholar who passed all three levels of the imperial examinations; his thoughts were truly unique.

How can I keep those thugs in check if I don't have a reputation in Tokyo?
Of course, it can't really control most of them; it's enough to intimidate ordinary people.

Song Xuan then gave him another piece of advice: "Kaifeng County's tax revenue is not coming in, and I will need your full cooperation in the future."

"clear."

Ban Feng immediately agreed. If he could also get involved in the task of collecting taxes, wouldn't that be taking away the power of the county magistrate?

This gentleman is trying to promote me!
Ban Feng suddenly understood why Song Xuan had sent the other two away and left him alone to talk.

Therefore, he appeared extremely excited.

As long as it involves money and grain, there is an opportunity to skim off the top!

Song Xuan feigned a sigh and said with concern:
"The population of Dongjingcheng exceeds one million, and more than half of them live and work in Kaifeng County. With so many people, various security problems are bound to arise."

"Yes, sir. Even if we brothers patrol day and night, we can only take care of the east side and not the west side. The people in the patrol office are not of the same mind as us."

Ban Feng immediately began to complain, recounting the lack of cooperation from the patrol inspectorate and their extortion and bribery.

"Yes, we will be in charge of maintaining public order from now on. The patrol and inspection department is damaging the reputation of the county government, so we need to take action against them."

Ban Feng became increasingly convinced that Song Xuan intended to give him an important position.

"This humble official is willing to lead the horse and hold the stirrups for Your Excellency."

Song Xuan nodded: "So, are you a good fighter?"

"In reply to your question, sir, I do possess some bravery."

When Ban Feng answered.

I still instinctively straightened my chest.

"Alright, at 3:15 PM, you will lead the three shifts of yamen runners, the cavalry archers, and the plainclothes guards to assemble in the backyard of the county yamen."

"I need to call them out one by one and inspect them, so that I can have a better understanding of their situation."

"Here."

Ban Feng nodded excitedly.

The current security structure of Kaifeng Prefecture is: Prefectural Governor - many overlapping official positions.

However, at the county level, the system is a three-tiered structure: county magistrate, county constable, and yamen runners.

After all, the county magistrate was only in charge of the overall security of the county, while the county constable was responsible for daily arrests.

"My lord, shall we also notify the patrol inspectors?"

"Hmm, you've reminded me. Notify them to come too. Let the elderly and weak stay at the patrol station, and the rest of you come over."

Patrol and inspection offices were established at the circuit, prefecture, and county levels, and their boundaries did not overlap.

Their main responsibilities are patrolling, reconnaissance, and maintaining local security.

Most importantly, they are responsible for the vast rural areas, which is equivalent to a township police station.

The county magistrate could directly manage and command the people.

However, in reality, the patrol inspectors had the military strength to confront the county magistrate, ranging from dozens to hundreds of people.

Moreover, those who serve as patrol inspectors are generally people with considerable influence in the local area, and their connections with local gentry and landlords are intertwined.

Most importantly, it can be inherited, and over time, it forms a local power.

Therefore, some inspectors do not take the county magistrate seriously.

After all, the Song Dynasty had a system of appointed officials.

You work for two or three years and then leave, while others have been doing it since their ancestors' time, and their descendants have been doing it for generations.

This land has been under someone else's control for generations.

Towards the end of the dynasty, they became independent factions.

Forget about the county magistrate, even the imperial court's word is useless!

Zhang Kui once said that the patrol inspector always went against the county magistrate.

In fact, he also failed to effectively manage the patrol inspectors.

Ban Feng deliberately brought him up at this time, probably because he wanted to use someone else to do his dirty work.

Song Xuan didn't take it to heart.

When two forces are at odds with each other, it means that their interests have diverged.

Everyone wants to take bribes!
It's good to have disagreements.

Without disagreements, he cannot easily defeat them one by one, control them, and use them for his own purposes.

Song Xuan also wanted to bring this force into his fold.

With such a large population as Kaifeng County, these yamen runners alone were simply not enough.

Without people and without money, what kind of job can you possibly get done?

"Here."

County Lieutenant Ban Feng had just responded when he heard a knock on the door.

County Magistrate Zhou Derong came in carrying a tray, saying that the tea was here.

Song Xuan watched as Zhou Derong began grinding tea, intending to demonstrate his skills, and did not refuse.

After all, his tea set looked quite elegant.

Song Xuan knew that Song had five kilns, and picked up his small, dark green teacup, saying:
"What kiln did this come from?"

"In reply to your question, sir, this is Ru ware."

County Magistrate Zhou Derong said with great pride.

Ru ware is the foremost of the five great official kilns, and its shapes are exceptionally beautiful.

"Oh!" Song Xuan exclaimed in admiration.
"This tea set must have been nurtured for a long time. It feels smooth as oil, and its shape is like jade but not jade."

"Even the brown color adheres to the cracks, it's truly a rare treasure!"

Ouyang Xiu's discussion of Ru ware in "Collected Works of Guitian":

The most beautiful part of Ru ware porcelain is its glaze, which is not sky blue, but pinkish-green, also known as emerald green today.

Zhou Delong did not refute Song Xuan's description of the color as emerald green.

After all, everyone has different opinions on color.

"It's not expensive at all. The main thing is that it takes time to prepare and nurture the child. If you like it, you can go to Zhang's shop and buy a set. Mention my name and you can get a discount."

Zhou Derong simply liked the color; he thought it was genuinely beautiful.

Today, Ru ware is not well-known.

It was not until more than twenty years before the Jin dynasty destroyed the Northern Song dynasty that it began to gain fame.

The main reason was Emperor Huizong's aesthetic appreciation; he recognized the beauty of Ru ware and approved it as an official kiln.

Thus, over the course of more than twenty years, a prosperous scene was formed where "the banks of the Ru River stretch for a hundred miles, with furnaces burning everywhere."

The production was suddenly halted due to war, which is why very few Ru ware pieces have survived to this day.

At this time, Ru ware was not well-known to the world.

"Hahaha."

Song Xuan put down the small celadon cup with ice-pattern design:
"Okay, okay, I'll go check it out when I have time."

The registrar Zheng Wenhuan went to the household office to ask Qian Gansan, the head of the household department, for the account books.

Land tax (summer and autumn taxes): calculating land area and collecting grain and silk;
Responsible for commercial taxes: collecting market transaction taxes and handling tax payments;
Miscellaneous taxes: such as surcharges on salt, tea and wine monopolies, and city wall maintenance fees.

"Registrar Zheng, what brings you here?"

Qian Gansan quickly stepped forward.

"The master wants to see three years' worth of tax records, so bring them out immediately."

Upon hearing Zheng Wenhuan's words, Qian Gansan immediately asked Zan Dian to bring the account books.

The Registrar of Household Affairs was in charge of tax collection and signed tax receipts; he was a ninth-rank official.

Tax collectors were responsible for going to the countryside to collect taxes and register accounts. They had no official rank and often used the method of taking in taxes with a large measuring cup and taking out taxes with a small measuring cup. They also liked to use the method of "dripping the cup with a pointed tip".

The clerk was responsible for keeping tax books and verifying their entry into the treasury; he was not ranked.

Qian Gansan quickly lowered his voice and asked, "Does Your Excellency want to check the accounts?"

"Hmm." Zheng Wenhuan also lowered his voice:

"The former magistrate had quite a few conversations with the high-ranking official. He was able to pass the imperial examinations in three consecutive years, which proves that he is very intelligent. Don't try to fob me off with fake accounts."

"There are no fake accounts!"

Qian Gansan waved his hands repeatedly: "Registrar Zheng, please don't frighten me."

Zheng Wenhuan knew perfectly well that Qian Gansan, as the county magistrate's most trusted confidant, was most adept at splitting accounts into three parts.

The top section is for reporting to the three higher authorities, the middle section is kept in the county government, and the bottom section is for private accounts.

They gave false reports to their superiors, kept accurate ledgers in the middle, and presented detailed accounts of how the spoils were divided among their subordinates.

Qian Gansan looked at Zan Dian and took out the previous account book with a smile on his face.

He didn't think the new magistrate could see that something was wrong with the accounts.

This was a meticulously prepared account, so much so that even the high-ranking officials of the Three Departments couldn't distinguish between the real and fake.

Therefore, although Qian Gansan was a ninth-rank official, in his view, those officials were nothing more than good at taking exams.

They write better poems, lyrics, and essays.

When it comes to economics, they'll never figure it out!
Even the top scholar of the Song Dynasty, who achieved the highest honors in all three levels of the imperial examinations, was no exception.

The Registrar of Household Affairs respectfully saw Zheng Wenhuan off at the door, nodded to the Secretary, and told him to go about his business.

No matter who comes to Kaifeng County as the magistrate, these people will eat and drink as they please.

They can be easily fooled.

Of all those county magistrates, which one noticed the discrepancy in the accounts?
The registrar, Zheng Wenhuan, entered carrying a bamboo basket containing tax registers. He looked tired and somewhat dazed.

"Registrar Zheng, have some tea to relieve your fatigue."

"Thank you, sir."

Zheng Wenhuan sat down.

Zhou Derong quickly handed the account book to Song Xuan, who immediately picked up last year's account book:
"County Magistrate Zhou, you are in charge of taxation. I heard from Magistrate Zhang that there is a huge tax deficit. What difficulties have you encountered?"

Zhou Derong's expression, which should have been smiling as he sipped his tea, changed, and he put down his teacup:

"In reply to your question, sir, it's because last year's debts had to be used to pay off the debts from the year before last. The debts accumulated year after year are simply too many to pay off."

"County Magistrate Zhou, are you saying that this year's summer tax revenue will also be impossible to collect in full? Will I have to bear the reputation of failing to promote agriculture as soon as I take office?"

Song Xuan continued to look through the ledgers.

The three of them were silent.

As a county magistrate, the ability to collect all taxes is the most important performance indicator.

Song Xuan sighed softly:
"Brother Zhou has served as a county magistrate for five terms without falling from grace. I wish to follow the example of Xiao He and Cao Cao, and I would appreciate your guidance."

Hearing Song Xuan's polite inquiry, Zhou Derong remained silent.

According to the unspoken rules of officialdom, this means making up for the deficits of the previous administration.

Otherwise, no one can expect a promotion.

The registrar, Zheng Wenhuan, picked up his teacup, took a sip, and pretended to be very busy.

County Lieutenant Ban Feng was watching the spectacle with amusement, waiting for the right opportunity to take away Ban Feng's power.

Collecting taxes is a good job.

There's a lot of oil and fat that's passed through their hands.

Even if others don't know, how could I not know that Zhou Derong was using the money he collected to lend out at high interest rates?
Otherwise, how could a county magistrate's salary support a large family in the capital, ensuring they eat well, dress well, and have good living conditions?
After a moment's pause, Zhou Derong, with his round face and clean beard, finally spoke:

“My lord, it’s not that I don’t want to collect them all, but there are other reasons for it.”

Zhou Derong quickened his pace as he caressed the mutton-fat jade in his hands:

"The situation in Kaifeng County is too complicated to explain in a short time."

"It's alright, there's plenty of time today. I can't take office without a clear understanding of the situation."

Song Xuan pinched the corner of his eye:

"I asked you right away whether you were willing to waste your time here. I, for one, am not willing to be just a county magistrate."

“Only after you have achieved good results can I recommend you to the authorities.”

"At that time, I will be transferred to another county in Kaifeng Prefecture as a county magistrate or something. I have enough experience over the years, but I lack someone to recommend me."

"I had heard before I came that in the third year of the Tiansheng era, Zhang Zhi, the magistrate of Quanxiangfu County, was promoted directly to the position because of his fair and just judgments."

"Your acting duties must be completed for one year without any major misconduct, and you need to have served two terms as a junior officer."

"Don't you even have the slightest desire to climb a little higher?"

"After all, we're all in the same boat."

County Lieutenant Ban Feng immediately expressed his opinion:
"In reply to your question, sir, I am willing to be promoted, but I am troubled by the lack of anyone to recommend me."

Because it requires the joint recommendation of two officials of the fifth rank or above.

Leaving aside the issue of paying someone to do it, there are risks involved in such a case.

After all, if the person recommended commits a crime, the recommender will also be implicated.

Even if Ban Feng wanted to pay someone, he wouldn't have any connections.

In the Song Dynasty, there were provisions for joint liability in recommending candidates.

Otherwise, if Fan Zhongyan had confronted Empress Dowager Liu directly, Yan Shu wouldn't have rushed over to question him about his impulsiveness.

To outsiders, all of Fan Zhongyan's actions were actually Yan Shu benefiting from behind the scenes, with Fan Zhongyan paving the way.

Such behavior was quite normal within the imperial court.

Lu Yijian gathered so many people, and no matter what the matter was, he always wanted them to be at the forefront, and then Lu Yijian would speak up when the opportunity arose.

Which leader is the first to charge into battle?
They are more likely to be targeted and eliminated.

The thin and frail registrar, Zheng Wenhuan, sighed.

If County Magistrate Zhou never moves from his post, how could he possibly have the opportunity to climb up to the position of County Magistrate?
“My lord, me too.”

Now it was the registrar Zheng Wenhuan's turn to say those words.

After all, he was educated and had some sense of pride; he didn't want to blatantly expose his desire for promotion.

"So, Magistrate Zhou doesn't want to?"

Three pairs of bright eyes stared at the chubby Zhou Derong, and the county magistrate immediately shrank back.

A large pancake.

He directly forced the other two to side with Song Xuan, believing that Zhou Derong didn't want to "work hard" together!
"My lords, gentlemen, please don't make things difficult for me."

"Do you think I don't want to climb up?"

"However, Kaifeng County has never received the highest rating in the assessment of the four virtues and three excellences of any of its successive county magistrates."

The Four Virtues: Virtue and Righteousness are Well-Known, Integrity and Prudence are Recognized, Fairness is Praised, and Diligence and Relentlessness are Unwavering.

The Three Best: No wrongful convictions in court, no disturbances during tax collection, and thriving agriculture and sericulture.

After Zhou Derong finished speaking, he glared angrily at the other two:

"You've all been in this county government office for quite some time, don't you know the reason behind this?"

Zheng Wenhuan certainly knew, and Ban Feng had also heard about it.

This isn't a new magistrate; he's also a literary star descended from heaven.

Who knows, they might actually have that ability.

In addition, his father-in-law is the top military official, so many people might give him face.

Ban Feng didn't care about any of the reasons.

Anyway, the new magistrate is going to give me an important position.

Then I'd wholeheartedly support taking power from you; we absolutely have to get rid of you.

“County Magistrate Zhou, that’s not how it works.”

Ban Feng put down his teacup:
"If you have any difficulties, just talk to the master first. What if the master can solve them?"

"it is good."

Zhou Derong then launched into a rant.

Last year, Tokyo was flooded, and many people drowned, but few reported it.

Subsequent flood discharge from Chenliu County inundated 3,000 mu of farmland.

The three commissioners should say that there is no disaster in Bianjing and that tax reduction is not allowed.

Not only that, Kaifeng Prefecture also forced Kaifeng County to pay taxes on 3,000 mu of fertile land on behalf of Chenliu County.

Because flood discharge is most beneficial to Kaifeng County, Chenliu County should not be allowed to suffer losses.

Kaifeng County not only had to contribute money, but also manpower and grain to help Chenliu County build dikes.

And so, rumors spread that the annual maintenance funds for the dike construction had been embezzled.

Ultimately, the three officials went down to investigate but found nothing.

Because last year, the magistrate of Chenliu County was Lü Gongchuo, the eldest son of Prime Minister Lü.

This year, he was promoted to an official position in the capital.

What solutions did the newly appointed county magistrate, Zhang Kui, have?
The imperial court directly used the pretext of "apportionment" to force you to transfer payments, thus creating a political achievement for the magistrate of Chenliu County.

You'll just have to accept it, even if you have to hold your nose!

Who doesn't know that the former Prefect of Kaifeng, Chen Yaozi, was one of Prime Minister Lü's men?
Such forced levies resulted in Kaifeng County not only failing to collect much tax revenue to begin with, but also creating an astonishing deficit.

Listening to Zhou Derong's complaints, Song Xuan thought to himself that Lu Yijian's son shouldn't be embezzling.

The Lü family doesn't seem to be short of money.

Lü Yijian was not the kind of person who liked extravagance; anyone with eyes could see that.

However, Song Xuan thought again that the capital city of Tokyo was indeed a dazzling place of wealth and luxury.

Can the younger generation have the same unwavering will as the older generation?

Won't they be blinded by a life of wealth and luxury?
Not always.

Therefore, Song Xuan could not directly conclude that Lü Yijian's eldest son, Lü Gongchuo, had not committed any acts of corruption.

"Such a thing would never happen as long as I am in office."

Song Xuan said something that made Zhou Derong's heart skip a beat.

As expected of the top scholar who achieved the highest honors in all three levels of the imperial examinations, he dared to directly refuse the orders of the Prefect of Kaifeng!

But upon further reflection, Zhou Derong felt relieved.

This top scholar, even when he was still a commoner, dared to openly insult the current Prefect of Kaifeng.

No matter how much money he loses or how much he tries to appease the authorities, the current Prefect of Kaifeng will not give him a top rating.

Instead, they will look for opportunities to continue transferring payments, draining Kaifeng County's resources.

It's better to fight to the bitter end.

Anyway, his father-in-law's official position was at the top of the Song Dynasty, and he had the power to compete with Chen Yaozuo, the prefect of Kaifeng.

Ban Feng's eyes lit up:
"Your words, sir, are truly inspiring to a mere warrior like myself." "Why should Kaifeng County have to pay for Chenliu County's flood discharge? It's all because Prime Minister Lü's son is the magistrate there, and someone wants to curry favor!"

"With the arrival of this great official, the people of Kaifeng County will finally have justice!"

Zheng Wenhuan remained silent.

From now on, it'll be a battle of gods, and these little devils will be the ones to suffer.

If the Prefect of Kaifeng can't deal with the magistrate in front of him, can't he at least try to make things difficult for these people?

Thinking about it, Zheng Wenhuan felt he had lost out badly.

If Song Xuan could really pave a way for himself to be promoted and leave this position, perhaps he, a mere innocent bystander, would not be affected.

The problem is that it's incredibly difficult for Kaifeng County to collect all the summer taxes.

"My lord, many fertile fields in Kaifeng County are not paying taxes."

Zhou Derong sighed again:
"More than 500 households in this county are exempt from taxation."

Song Xuan glanced at Zhou Derong:
"The Liu family owns half of the households. When did Brother Zhou take on the role of an official in the Liu household?"

Zhou Derong quickly glanced at Zheng Wenhuan, then lowered his voice and said:
"My lord, you can't talk nonsense."

"Be careful what you say, because these words might reach other people's ears at any time."

"Is the Liu family an ordinary family?"

"I remember that tax exemption for estates owned by relatives of the emperor required special approval from the emperor. Does the Liu family have that?"

Song Xuan's question made Zhou Derong unable to meet his gaze:

"Whatever they say goes. How dare a mere county magistrate like me ask them for an imperial decree?"

Zhou Derong also had another accusation about his suicidal behavior, which he didn't dare to say aloud.

This behavior is a typical example of powerful people resisting taxes.

What can you do to me?
Song Xuan tapped the armrest lightly with his fingers. Those people didn't want to pay taxes, so they pretended to put the land under the Liu family's name.

And Liu Congde just openly ate it.

“My lord, not only Chenliu County has fertile land affected by the disaster, but our Kaifeng County also has a lot of it. It is only natural that the flood has reduced the yield.”

"I am truly afraid that the Yellow River will flood the city again this year, and large tracts of farmland will be submerged. In that case, we will not be able to collect the summer taxes in full."

Song Xuan leaned back in his chair.

Should I try to deceive the local powerful figures first?

Tell them to pay the taxes first, then the gentry's taxes will be returned in full, and the remaining taxes will be split 50/50.
It's difficult to operate!
Without a foundation of trust, why should anyone believe you?

Moreover, this kind of thing couldn't be done by relying solely on the yamen runners under his command.

"If there are any other problems, please tell me them all at once."

"The Liu family wants to build the Wanshou Palace and is forcibly imposing quotas on us."

Zhou Derong looked at Song Xuan:

"The Liu family not only lorded it over Kaifeng County, but they didn't even put Kaifeng Prefecture in their eyes."

Song Xuan nodded.

How can the Liu family still be so arrogant?

He doesn't want to listen to the edict personally written by the Empress Dowager to regulate the sons of officials, does he?

Instead, they took the lead in violating the rules, which was a slap in the face to Liu E.

I made the mistake, so what can you do about it?

Looking across the entire world, who can do anything to me!

Even the Empress Dowager's own clansmen do not abide by the laws she established.

What use are these laws then?
Not only would it fail to build a good reputation for Liu E, it would also become a point of attack.

Therefore, at times, Song Xuan could not understand Liu E's thought process.

She seems quite politically astute.

Why is there such a strong bias towards the Liu family?

Spoiling them—doesn't that mean you're thinking about letting them live after you die?
Do you still think she can take care of the Liu family for the rest of her life?

After all, the Liu family wasn't related to her by blood.

She is just her ex-husband's son.

otherwise.

Song Xuan couldn't understand the logic behind it.

"Wanshou Palace".

Song Xuan had no idea what the Wanshou Palace was all about.

He subconsciously felt that this matter should be handled by the imperial court, and how could it possibly fall to the Liu family?

Or was this Wanshou Palace a special gift from the Liu family to Liu E, intended to solidify their relationship and express their filial piety?
Based on Song Xuan's understanding of Liu Congde's embezzlement of one hundred pieces of Phoebe zhennan wood, he shouldn't have built the Wanshou Palace in a terrible state so that he could make money from it.

wrong.

Song Xuan also extracted the two words "apportionment" that Zhou Derong had just mentioned.

Liu Congde was using the pretense of filial piety towards the Empress Dowager to build the Wanshou Palace for her, but in reality, it was a means for him to amass wealth for his own family.

"Any more?"

"Some businesses refuse to pay taxes because they rely on the power of their backers."

"What kind of sugar daddy?"

"They are the meritorious officials of the court."

Song Xuan nodded: "Anything else?"

"I can't remember for the moment."

Song Xuan personally poured Zhou Derong a cup of tea:

"Having said so much, Magistrate Zhou should have a drink of water to moisten his throat."

"Thank you, sir."

Song Xuan put down the teapot in his hand, then said with a smile:
"I noticed that the plum blossoms are blooming particularly late this year. Does Magistrate Zhou know why?"

"what?"

Zhou Derong did not understand Song Xuan's question:
"I hope you can enlighten me, sir."

"I've heard from people in Kaifeng that the flowers have been blooming lately, probably because the roots are infested with ants. I wonder if Brother Zhou knows how to treat ants?"

Upon hearing Song Xuan's question, the second, third, and fourth leaders of Kaifeng County all dared not meet his gaze.

When this new magistrate was putting Zhou, the county magistrate, on his own terms, wasn't he also putting the other two on his own terms?
"The tax accounts are incorrect."

Song Xuan put the booklet aside and glanced at the registrar Zheng Wenhuan:
"However, Clerk Zheng's bookkeeping skills are so superb that ordinary people cannot see through them."

Upon hearing this, Zheng Wenhuan swayed as if he were about to collapse.

He felt it was impossible for Qian Gansan's accounts to be discovered, so he suppressed his fear:

"My lord, the accounts were all done by my subordinates. I was only responsible for checking them, and I really couldn't see any problems."

"Due to the hardships of my childhood, I had to start making a living and doing business when I was eight years old to fill my stomach."

"If you want to deceive me about the accounts, you'll need to be very skilled."

"You've been relying on your old skills for so many years, without learning anything new. As the chief clerk, how can you not see that the accounts are wrong?"

Zheng Wenhuan tried to force a smile to ease the awkwardness.

Having just reprimanded Magistrate Zhou, he immediately began to reprimand himself.

Especially when it comes to accounts, who can explain it clearly?

Zhou Derong secretly glanced at Song Xuan. He had heard about this, but he didn't expect it to be true.

Song Xuan then pointed out the errors and omissions in the ledger:
"Such blatant double counting, do you really think I'm blind?"

Zheng Wenhuan picked up the ledger that Song Xuan had thrown at him, his hands trembling. Looking at the errors he had just pointed out, sweat immediately broke out on his forehead.

"My lord, I... I really didn't see it."

"Didn't you notice?"

Song Xuan snorted:
“I can tell you’ve figured it out, but you don’t want to get involved, right, Magistrate Zhou?”

Zhou Derong was suddenly questioned, and he looked nervous.

How could Qian Gansan be so careless with his accounts?
Has his skill become rusty over the years?
Zhou Derong nervously gripped the mutton-fat jade tightly, no longer daring to caress it.

“My lord, this is actually quite reasonable.”

“The annual accounts are really complicated and difficult to calculate.”

Errors and omissions are inevitable.

Song Xuan smiled and said, "That's true. You, Magistrate Zhou, can't escape responsibility either, since you're in charge of all the taxes."

Zhou Derong's round face also looked somewhat pale.

Can these accounts from so many years withstand scrutiny?

It can't withstand scrutiny!
Song Xuan could tell in just a few glances that the accounts of Qian Gansan, the famous accountant in Kaifeng County, were incorrect, which was enough to prove that what he said was true.

They really can tell if the accounts are genuine or fake.

“I remember that the laws of the Song Dynasty state that corrupt officials who embezzle more than five strings of cash will be exiled.”

Song Xuan glanced at Zhou Derong: "Neither of you wants to be exiled, do you?"

Zhou Derong and Zheng Wenhuan quickly stood up and bowed to Song Xuan.
"Please, sir, show mercy."

County Lieutenant Ban Feng tried hard to suppress the urge to laugh.

Just as he expected, he had to fight with the police for territory while collecting protection money on the street.

In the end, you won't make much money.

Unlike them, they directly take money from taxes!
"Will this year's summer taxes be collected in full?"

Song Xuan put the account book aside and said, "Both of you, please speak."

"can!"

Zhou Derong replied with absolute certainty.

Regardless, let's get through this hurdle first.

Their hands are all dirty; these accounts can't withstand scrutiny.

Especially today, Song Xuan really caught them off guard.

Zheng Wenhuan opened his mouth and softly echoed, "Okay."

"Since you two have made guarantees, and County Magistrate Ban has acted as guarantor and witness."

Ban Feng immediately gave the two of them a smile, feeling incredibly smug.

It's really great to have someone back you up!

Song Xuan invited them to sit down.

Zhou Derong and his companion were both flushed, not even daring to wipe the sweat from their brows.

"I'm not trying to make things difficult for you, but the accounts are just too far off. Making up the accounts is an insult to me."

Song Xuan reached out to Zheng Wenhuan to hand him the account book:

"I will collect all the summer taxes, and you should not force the common people."

"They're all poor bastards. How much money could a poor bastard possibly have?"

"Even if you squeeze every last drop of oil from their bones, you won't get a single drop out. Instead, you'll only cause the people to complain."

"If this leads to a popular uprising, I'll kill you all first, and then I'll be exiled to Lingnan."

Zhou Derong originally intended to use this method to force Song Xuan to submit.

He revealed it beforehand, leaving me at a loss for what to do.

Moreover, faced with Song Xuan's blatant threat, Zhou Derong was so frightened that his hair stood on end.

Is this what the top scholar of the Song Dynasty said?
"To put it bluntly, I have never intended to squeeze money from the poor to make up for the tax burden."

"My lord, if we don't take money from them, from whom else can we cover the deficit?"

Ban Feng agreed with Song Xuan's words.

Because he only associates with these kinds of people, who don't have much money at all.

This sometimes forces him to take risks to earn some money.

Song Xuan gently gestured for them to move their heads forward.

"Whoever has money, take their money!"

"hiss."

County Magistrate Zhou Derong was the first to lean back, stunned by Song Xuan's words.

Looking across the entire Kaifeng County, the only wealthy families were undoubtedly the Liu family and the other noble families.

Are those people people we can afford to offend?
The worst thing is that even if you manage to get the money, you won't live to enjoy it.

It's better to steadily make money off the poor, since they can't resist anyway.

There's little risk, and you can make a living off it for a lifetime—a long-term income.

County Lieutenant Ban Feng's eyes lit up.

He had long wanted to embezzle the money of those wealthy tycoons; one such stunt would provide enough to last him a long time.

Unfortunately, he lacked the necessary strength.

The new magistrate has a powerful background; if he tries to embezzle money from those wealthy and powerful families, he might actually succeed.

The registrar, Zheng Wenhuan, was both excited and somewhat timid.

The excitement stems from the thought of "robbing the rich to help the poor," while the fear arises from the possibility that someone could easily crush him with a single hand.

The risk is too great.

Song Xuan took in the expressions of the three of them:

“County Magistrate Zhou, I heard all the questions you just asked. Go to the Household Department immediately and have them collect all the information on wealthy families in Kaifeng County, whether they are rich merchants or nobles.”

“List all the accounts of taxes owed to the Song Dynasty in detail.”

"Understand?"

"Understood, I will take care of it immediately."

Song Xuan tugged at his sleeve again:
"Tell the men below to keep this a secret. I will reward you after it's done. It's much better than you taking a few coins."

Zhou Derong quickly agreed, not daring to say anything more.

But as he reached the door, he turned back and asked, "My lord, what about these account books?"

"No rush, go and organize the others first, and then check these last."

Zhou Derong understood that he had personally handed over this incriminating evidence, and Song Xuan would never hand it over easily.

Anyway, if he wants the debts owed by those powerful and wealthy people, then let him list them all out. I don't believe he can actually get the money back!

Song Xuan glanced at Zheng Wenhuan:

“Registrar Zheng, I think you’re destined to only drink soup. Everyone else gets to eat meat, but you take such a big risk just to drink soup?”

Zheng Wenhuan didn't dare to respond and could only force a smile.

But the grievances in my heart suddenly welled up.

“You can send someone to find out about me, Song Xuan. Those who follow me will eat meat if I eat meat.”

Zheng Wenhuan didn't actually need to ask; he noticed that the two "servants" beside Song Xuan were dressed in fine clothes.

That is enough to prove that what he said is true.

"Go back and think it over carefully. Do you want to follow someone else down a dark path, or do you want to cling to me and make a living from me?"

With a wave of his hand, Song Xuan also kicked Zheng Wenhuan out.

Zheng Wenhuan harbored resentment towards the county magistrate, but at this moment, he could not provide evidence to betray him.

Evidence is something you can find if you look for it.

He was also afraid of retaliation from Magistrate Zhou.

Song Xuan left only County Lieutenant Ban Feng behind, and even rubbed his hands together excitedly.

He really wanted to pull off something big with Song Xuan.

Especially when Song Xuan said that making money off the rich was truly satisfying.

"County Commandant Ban, I won't say anything more to you."

“We hit it off immediately. Just watch how I take you and your brothers out to eat meat. Poor bastards don’t have much money. If we’re going to make money, we should make money from the rich.”

Ban Feng immediately knelt down and bowed to Song Xuan.

This newly appointed county magistrate is incredibly loyal and righteous.

If he weren't the county magistrate, Ban Feng would have thought he was a gangster boss.

Besides, how could he not accept such a show of respect from the magistrate?

Ban Feng naturally expressed his gratitude to Song Xuan, saying that others might not have such an opportunity.

He was originally the youngest member of the county government leadership team.

In addition, the Song Dynasty valued civil officials over military officials, so the position of the chief clerk was ranked before that of the county lieutenant (a military officer).

The chief clerk is more likely to get close to the core of power, while the county lieutenant is more likely to become a scapegoat.

"Go and do as I say. After today's assessment, I'll treat the brothers to a meal at a restaurant."

"Here."

Although there is a distinction between civil and military officials, in actual political affairs today, whoever has a higher background and stronger backing naturally has the louder voice!

With the magistrate's backing, Ban Feng's voice naturally grew louder.

He quickly ordered people to notify everyone to return to the county government office within the specified time.

As for the patrol and inspection department, Ban Feng plans to personally go and notify them, just to show off his power.

I'd love to get a meal from them!
It will be even more interesting if the students gather at the school stadium today.

County Magistrate Zhou Derong stormed into the household.

Qian Gansan, the military advisor in charge of household affairs, quickly stepped forward and won:
"Magistrate Zhou, is there something you need?"

"Of course there is something!"

Zhou Derong kicked everyone out: "Then how did you keep those accounts?"

"I did it with my heart."

"Made with care?" Zhou Derong pointed at Qian Gansan's nose and cursed:

"Made with care?"

"What a meticulously done job! Master Song found so many mistakes in less than a quarter of an hour. Did you actually do it?"

Qian Gansan was shocked to hear this. He couldn't believe that Song Xuan could find the errors in the ledger so quickly.

"It was definitely not me who did it, it was my apprentice who did it, but I checked it and there's nothing wrong with it."

Qian Gansan also needed to train successors, and Zan Dian was his personal apprentice.

In reality, his son wasn't good at accounting; he wanted his son to pass the imperial examination and change the family's fate.

"It's a big problem."

Zhou Derong never expected to become so passive.

Song Xuan, worthy of being called the reincarnation of the God of Literature who could pass the imperial examinations three times in a row, immediately put him in his weak spot with a show of force.

"What should I do?"

Qian Gansan knew he was good at bookkeeping, but any ledger could never withstand scrutiny.

The previous county magistrate didn't care, but he was afraid that the new county magistrate would investigate thoroughly.

"Master Song never intended to crush you, you little ant."

Zhou Derong fiddled with the mutton-fat jade in his hand: "If you're going to mess with it, kill me first."

Qian Gansan had just breathed a sigh of relief when he heard, "I'll definitely kill you before I die."

"I hope Brother Zhou can spare my life."

Qian Gansan immediately knelt down and begged Zhou Derong for mercy.

"Listen, now immediately list out all the taxes, commercial taxes and miscellaneous taxes that have not been collected in the county within the past ten years."

“Especially the Liu family and those noble families, the wealthier the family, the more they should be listed.”

"What do you mean?"

Qian Gansan didn't understand, because who would dare to collect taxes from such people?

"It means exactly what it says, the more the better."

Zhou Derong grabbed Qian Gan by the collar:
Whether you and I survive depends on who can defeat whom!

Qian Gansan stared wide-eyed, struggling to breathe.

"Brother Zhou, I don't understand a single word you said today!"

"Using someone else to do your dirty work, don't you understand?"

Zhou Derong loosened Qian Gansan's collar and then saw the registrar Zheng Wenhuan push open the door and enter.

Zheng Wenhuan stepped halfway into the room, looked at the two of them, and said cautiously:
"Did I come at a bad time?"

"and many more."

A flash of anger crossed County Magistrate Zhou Derong's face, but he quickly smiled and invited him:

“Registrar Zheng, you’ve come at just the right time. I have something I’d like to say to you.”

(End of this chapter)