I was compiling the daily records during the Wanli reign

Chapter 297 A Whip Beyond the Whip! The Survival Problems of Local Clerks
Early May is the busy season for wheat harvesting.

Thanks to the abundant rain and snow at the beginning of the year, the wheat harvest in the north this year is quite good.

After the wheat harvest, it is time to pay the summer tax.

Currently, the land tax system of the Ming Dynasty follows the previous dynasty, still consisting of two types: summer tax and autumn grain. The summer tax mainly consists of wheat, silk, cotton, and brocade, while the autumn grain mainly consists of rice, beans, and hemp.

There is a saying that "summer taxes are collected before August, and autumn grain is collected before February of the following year."

However, after the implementation of the Single Whip Law, summer taxes and autumn grain taxes were collected in silver. In order to reduce the pressure on local officials to collect taxes, reduce the amount of embezzlement in the middle and allow the people more time to collect the silver, Zhang Juzheng, Shen Nian and other five cabinet ministers discussed and decided that this year the land tax would still be collected twice in silver. However, starting next year, the land tax would be collected uniformly after autumn and collected once a year.

The simpler the process, the less likely local authorities are to impose additional taxes or engage in embezzlement, and the more transparent the results will be.

at the same time.

To prevent situations such as "low grain prices, high silver prices and low copper coins" or "local officials manipulating the exchange rate for silver in kind or labor service" when the people paid taxes in silver, the cabinet included all these potential problems in the performance evaluation of local officials. If any such problems occurred in a certain place, the local officials in that place would be severely punished.

In addition, since the tax payment period is a high-incidence period for corruption and bribery, the imperial court issued a strict order to local governors, provincial administration commissioners, and censors to investigate all officials and clerks who abuse their privileges and engage in corruption and bribery.

This makes the single-whip method seem like a perfect strategy.

……

May 28th, afternoon.

Cabinet office, second floor central hall, meeting room.

Yin Zhengmao, Shen Shixing, Wang Xijue, and Shen Nian arrived in the hall one after another.

At this moment, two secretaries entered the hall carrying two stacks of documents. After placing the documents on the table, one of the secretaries said, "Four Grand Secretaries, Grand Secretary Zhang would like you to take a look at these documents on the table first. He will be here in about fifteen minutes."

“Okay!” Yin Zhengmao nodded.

Zhang Juzheng must have had a deeper meaning in showing these documents to the four men, so the four men immediately picked up the documents on the table and began to read them.

In less than a quarter of an hour, the four of them had finished reading the documents on the table.

These documents came from provincial governors, censors, and provincial treasurers, and described important events that had occurred in the provinces over the past half month, especially concerning the collection of summer taxes in silver.

Yin Zhengmao stroked his beard and frowned, saying, "It's true that there are policies from above and countermeasures from below. No matter how hard we crack down, we can't stop the local people from embezzling, cheating, and arbitrarily increasing private taxes!"

Shen Shixing, Wang Xijue, and Shen Nian all turned serious.

In the past two weeks, with the commencement of the summer tax collection, corruption and embezzlement have become particularly serious problems in counties and townships.

When officials weigh silver, they tamper with the scales. If the people don't give gifts in private, one tael of silver can be called six mace of silver.

Some clerks would demand money from the people for tea, writing materials, errands, shoes, trousers, umbrellas, etc., when collecting taxes.

There were also clerks who openly solicited bribes from the people. If they didn't give gifts, they couldn't pay taxes and were then punished for tax resistance.

……

The clerks did just that.

Some local officials turn a blind eye, while others collude with them.

They did this because their gray income (i.e., regular income) decreased sharply after the implementation of the Single Whip Law.

For example, the previous costs for cargo transportation, grain storage, and tax avoidance by hiding land have all disappeared.

It should be noted that the monthly wages of county and township officials were very low, and they almost all lived off regular taxes. The time when they paid summer taxes and autumn grain was when they made a fortune.

In previous years, the imperial court almost always turned a blind eye to such behavior.

However, this year, due to the implementation of the Single Whip Law, the control over counties and townships has been strengthened, and the punishment of local officials for corruption and malfeasance has also been used as a performance evaluation criterion for officials.

These documents list all the crimes of corruption and malfeasance committed by county and township officials and clerks, which were discovered by state officials, or what they call the achievements of state officials.

While one side is cracking down hard, the other side is defying the rules and committing crimes.

In the past half month, more than fifty cases of corruption and abuse of power by local officials have occurred.

In addition, a more common major problem has emerged.

Recently, a trend of collecting "fire loss silver" has emerged in various counties in northern China.

The common people paid in small amounts of silver, which would be lost during melting and casting. Therefore, in addition to the regular tax, the common people also had to pay silver for fire loss.

Once this name was coined, various counties and townships followed suit, with varying standards.

In some counties and townships, the standard was one tael of silver plus two mace of fire loss silver, while in others it was exaggerated to the point that one tael of silver required an additional five mace of fire loss silver.

When faced with the "fire loss silver," provincial and prefectural governments were unsure whether it should be defined as proceeds of corruption and illegal gains.

In previous years, when people delivered grain, the government would ask them to deliver more grain to avoid the grain getting damp or being stolen by rats. Otherwise, the local government would have to make up for the losses. The same principle applies to "fire loss silver".

These days, local officials already have very little to no income, so it's unreasonable to expect them to make up for their losses.

……

In short, the four cabinet ministers saw two problems in these documents.

First, the problem of corruption and illegal taxation among local officials at the grassroots level is serious; second, the question remains whether the existence of the "fire loss silver" should be in accordance with regulations.

"Ugh!"

Yin Zhengmao let out a long, helpless sigh.

The situation he feared—that silver was expensive and money was cheap—did not occur, nor did the price of grain suddenly drop, nor did the rate of silver being converted into goods or labor be too low. However, the problem of lower-level officials embezzling and illegally collecting miscellaneous taxes for profit arose.

If only a few low-level officials do this, they should be severely punished.

But the current trend clearly shows that a large number of lower-level officials are doing this to test the court's tolerance for their actions.

If severely punished, many counties and townships in the north will likely lack available clerks, making it difficult to continue collecting taxes in silver.

Currently, the mindset of these lower-level officials is—

"No matter what the new policy is, it cannot reduce my income."

If the imperial court were to prohibit them from collecting miscellaneous taxes privately and deprive them of their habit of obtaining gray income (a common practice), it would be tantamount to taking their lives.

Shen Shixing slowly opened his mouth and said, "I am not surprised by the occurrence of miscellaneous taxes, embezzlement, and fire loss silver collected privately by county and township officials."

"Within counties and townships, commercial taxes are limited, and the regular allowances for lower-level clerks are mainly obtained from land taxes. Now that the Single Whip Law has been implemented, their original regular allowances have disappeared, so they have to find other ways to obtain them. They are just trying to survive!"

"Furthermore, it's normal for some county officials to collude with them or turn a blind eye. County officials have limited salaries and need local clerks to help them maintain local stability. I think there's only one solution: they can be suppressed and punished, but there must be limits. As long as it's not too excessive, it can be allowed. As for the silver lost due to fire, I think the court should tacitly approve it, but limit the proportion. Otherwise, who will bear the cost of the lost silver?"

"When we consider the livelihood of the people, we must also consider the livelihood of the local officials and clerks. If we cannot let them have enough to eat, or give them sufficient power to maintain the stability of their villages, then civil unrest will surely occur!"

Yin Zhengmao nodded slightly.

Life was indeed tough for officials and clerks in remote counties and townships. On one hand, they were responsible for enforcing the Single Whip Law, and on the other hand, they had to maintain stability in the villages. Their salaries were pitifully low, and without additional allowances, it was simply not enough to keep the local area running normally.

For many low-level officials, there is no sense of national duty; their purpose in becoming officials is simply to make money and have enough to eat.

But this purpose is not shameful, because it is the most basic need for survival.

If the imperial court fails to feed them, they will naturally turn to the more vulnerable lower classes and devise crooked schemes.

Ultimately, it was because the imperial court's policies were not perfect enough.

Upon hearing this, Wang Xijue shook his head slightly.

"Corruption is corruption, and extra taxes are extra taxes! County and township officials have it tough, but do you think it's tough for ordinary people? Since we claim this is the Single Whip Law, all private taxes levied outside of it are contrary to the Single Whip Law and should be completely eliminated!"

"As for how to increase the income of county and township officials and clerks, and how to maintain stability in the villages, that's another issue!"

"Another problem? How should we solve the other problem you mentioned?" Shen Shixing asked in return.

"There's no good solution at the moment. But that doesn't mean I can't agree with what you say!"

“If, as you say, we turn a blind eye to some extra exorbitant taxes and levies, then the Single Whip Law will inevitably go further and further astray, and in the future, there will be more and more outdated rules and regulations that are not part of the law!” Wang Xijue said with a serious expression.

These two top scorers in the same year often had heated arguments due to differing opinions.

But they have a very good personal relationship.

Wang Xijue's entry into the cabinet also made Shen Shixing, who usually liked to compromise, more opinionated.

Shen Nian listened to the two debate without saying a word.

When he saw the words "fire loss silver", the first four words that came to his mind were: fire loss returned to the public.

However, he did not like the idea of ​​returning the lost revenue to the public.

The later practice of "fire loss going to the public" does not mean that the entire loss from fire was borne by the government, but rather that the people paid fire loss silver according to a fixed percentage set by the court.

This sum of money was handed over to the province and then distributed to local officials as a form of anti-corruption allowance.

In Shen Nian's eyes, this approach, while curbing the unlimited expansion of fire-consuming silver, was still effective.

But they still took money from the people's pockets, only now it went from covert theft to outright robbery.

The burden of fire loss on the people is still a form of tax increase, which contradicts Shen Nian's ideal of the "Single Whip Law".

Shen Nian wanted to come up with a better strategy than returning the lost revenue to the public.

In addition, how to solve the survival problem of low-level officials and clerks is also of paramount importance.

If even low-level officials and clerks struggle to make a living, then the common people below them will only suffer even more.

……

Just then, Zhang Juzheng walked over.

After taking his seat, he went straight to the point: "What do you all think about the tax increases and embezzlement by low-level officials? What do you think about the introduction of the fire loss tax? Let's all share our thoughts!"

Shen Shixing spoke first, saying, "I still stand by my previous position: the tax increases and embezzlement by county and township officials should be controlled and suppressed, but we cannot leave no room for them at all. If they do not have gray income, the townships will inevitably be in chaos. As for the fire loss silver, I think the court should tacitly approve it, otherwise no one can afford this loss."

Immediately, Wang Xijue straightened his chest.

“I believe we should implement the core of the Single Whip Law and abandon all tax increases. As for the fire loss silver, the court should set a standard and then uniformly determine its use, rather than treating it as a routine practice for officials.”

“Of course, this move may cause problems in the village, but I have already thought of a solution.” After saying that, Wang Xijue glanced at Shen Nian.

Shen Nian was taken aback, wondering what Wang Xijue meant by looking at him.

Zhang Juzheng, Yin Zhengmao, Shen Shixing, and Shen Nian all looked at Wang Xijue.

If Wang Xijue can thoroughly implement the Single Whip Law while also eradicating these problems, that would be truly remarkable.

Wang Xijue paused for a moment and said, "The livelihood of clerks largely depends on county and township officials. It is the poverty of county and township officials that leads to clerks having no regular allowance. Therefore, the key is to increase the salaries of county and township officials."

"I think Ziheng was right. To curb official corruption, the first thing to do is to increase the salaries of all officials. Currently, the salaries of low-level officials are indeed insufficient to make a living, and they have to rely on regular allowances. After raising salaries, these regular allowances can be abolished!"

"Therefore, I suggest raising the salaries of all officials and completely abolishing the regular allowances in officialdom!" Wang Xijue said, raising his voice, and then looked at Shen Nian.

He wanted to gain Shen Nian's approval.

At this moment, Zhang Juzheng, Yin Zhengmao, and Shen Shixing all looked at Shen Nian.

Shen Nian smiled helplessly and said, "Raising the salaries of officials across the land and completely abolishing official precedents has always been my aspiration. But... but... the current court simply cannot do it. This plan is good, but the national treasury is not rich enough to implement it at present!"

Upon hearing this, Wang Xijue was taken aback.

Yin Zhengmao looked at Shen Nian approvingly and said, "Ziheng has matured!"

Since Shen Nian took office as the Right Vice Minister of the Ministry of Revenue, he has been aware of the court's current expenditures and has kept this ideal plan in his heart.

This is a good strategy, but it is impossible to implement at present.

On the one hand, the national treasury does not have that much money. On the other hand, for some officials, this move, which seems to be an increase in salary, is actually a reduction in their income. Their strong opposition will affect the implementation of the new policy, so it cannot be tried at present.

Shen Nian looked at Wang Xijue and said, "This is a good strategy, and it will be realized one day!"

Wang Xijue smiled helplessly and said nothing more.

Then, Shen Nian looked at Zhang Juzheng and said, "I cannot tolerate any private imposition of excessive taxes, but I have not yet figured out the specific measures. I have also not yet decided whether the fire loss silver should exist. Let me think about it some more!"

Zhang Juzheng nodded and looked at Yin Zhengmao.

Yin Zhengmao said, "I believe that all miscellaneous taxes outside of the Single Whip Law should be strictly regulated, and the corruption and malfeasance of officials and clerks should not be tolerated. However, I think the court should tacitly approve of the fire loss silver."

Zhang Juzheng nodded.

"I share the same idea as Grand Secretary Yin. We will first draft this idea into a policy and submit it to the emperor. Then we will call on all officials to brainstorm and offer their opinions. We must adhere to the principle of prioritizing the interests of the court and the people, while also considering the livelihoods of the lower-level officials and the stability of the villages."

"Seconded!"

"Seconded!"

"Seconded!"

……

The other four nodded in agreement.

Zhang Juzheng nodded in satisfaction. Since the cabinet was reduced to a five-person group, his pressure had been greatly reduced. Even if some problems could not be solved immediately, he no longer felt that he had to rely on himself.

This is undoubtedly the correct way to assist in governance.

(End of this chapter)