Taichang Ming Dynasty

Chapter 737 Pilot Projects and Visits
“This imperial edict was issued last September or October. At that time, I was still on my way to the capital.” Wang Ji slowly sat back down. “After arriving in the capital, I learned that quite a few officials who had criticized Liaodong for wasting military funds and lacking ambition had been demoted or even dismissed.”

"Has the Emperor's support for Xiong Feibai really reached this level?" Wang Yingjiao closed the scroll.

"Yes. They give us whatever we want and believe whatever they say. Even now that Shenyang has reported a victory, they haven't mentioned anything about advancing to destroy the enemy's stronghold." Wang Ji sighed, "How many more years will this war last? I'm afraid only General Xiong knows."

“If that’s the Emperor’s will, then we can only do our best.” Wang Yingjiao pondered for a moment and said, “When I had my audience with the Emperor yesterday, I heard him say that the court had already decided on the matter of surveying and registering all the land in the country at the end of last year?”

“That’s right.” Wang Ji nodded. “It has indeed been agreed upon.”

"What was the Ministry of Revenue originally planning to do?" Wang Yingjiao pressed.

Wang Ji shook his head with a wry smile. "Minister Li left the capital in February. The last thing he did before leaving was to send documents to the provincial governors and judges. After that, only I was left to handle the affairs of the Ministry of Revenue. I have to take care of the ministry's affairs, manage the granaries, and coordinate with the Ministry of Works, the Ministry of War, the Ministry of Finance, and even the palace banks. I really don't have that much time or energy to carefully consider the land survey. So so far, I've only..." Wang Ji got up again, walked to his desk, and picked up a booklet of moderate thickness from a wooden tray. "I had someone compile a booklet. Please take a look."

Wang Yingjiao picked up the scroll that was between his legs, intending to put it on the coffee table, only to find that the entire coffee table was already crammed full.

"Are you still going to look at these things?" Wang Ji picked up the first transfer register with one hand and put down the booklet he had just picked up with the other. "If not, I'll just tidy up first."

"There's nothing else to see for now, you can keep it." Wang Yingjiao looked at the newly arrived booklet and noticed that it didn't even have a title. He picked it up and opened it, and the first item at the top was a memorial entitled "A Memorial on the End of the Year to Benefit the Country and Save the People's Lives".

"Today, the majority of the nation's taxes and military expenditures come from the southeast. The prefectures of Suzhou, Songjiang, Changzhou, Zhenjiang, Jiaxing, Huzhou, and Hangzhou each transport, send, and store millions annually. Yet, grain officials, scribes, corrupt officials, and powerful figures collude to embezzle and misappropriate funds, amounting to over ten thousand annually," Wang Yingjiao murmured as he read a passage. He looked up and saw that Wang Ji had already put back the booklets and scrolls he had just taken and was about to sit down. "What is this?"

"The document you are reading is a memorial submitted to Emperor Shizong in the sixth year of the Jiajing reign by Gu Dingchen, the Duke of Wenkang. It discusses the corruption of local officials and the indifference of governors and viceroys in various regions," Wang Ji said, sitting down. "Following this are memorials and articles from many others, including Ouyang Duo, Wang Bangrui, Hai Rui, Zhang Juzheng, and others, concerning the equalization of land tax."

“Following in the footsteps of our predecessors, we can find methods for the present.” Wang Yingjiao nodded approvingly, closed the booklet, and patted the blank cover. “Has His Majesty seen this?”

"No. This is just a manuscript; many articles haven't been included yet," Wang Ji shook his head. "Besides, after Minister Li resigned, the Emperor never inquired about the land survey and equal taxation again." Wang Ji smiled, a hint of melancholy in his smile. "He's probably waiting for you. How do you plan to begin?"

"Let's set up the branch offices in each province first! Once the branch offices are in place, let them conduct spot checks on the local situation, and then make detailed plans after receiving reports from various places!" Wang Yingjiao was somewhat excited, his eyes seemingly shining.

Wang Yingjiao had pondered more than once why surveying land for official purposes was so difficult, and why even when successes were achieved, they were often repeated. He had read many articles and, like Wang Ji, compiled many examples.

Tang Long of the late Zhengde era, Gu Dingchen of the Jiajing era, Hai Rui of the Longqing era, and Zhang Juzheng of the Wanli era were all concerned with the nation's welfare and the people's suffering. Three emperors and countless officials had worked to improve land surveying and tax collection. However, after half a century of ups and downs, no real results were achieved. Even when tried in a small area, efforts repeatedly failed, let alone being extended nationwide! Each time, they succumbed to the combined attacks of powerful local bullies and thugs, ultimately losing out. The land that had been reclaimed was once again returned to the hands of the powerful and wealthy. The land remained barren, the people's livelihood remained impoverished, and the decades of resentment among the common people remained unchanged. Even Hai Rui, known for his strength and fortitude, couldn't help but exclaim in extreme indignation, "What can be done! What can be done!"

Wang Yingjiao's initial conclusion was that human selfishness is like water flowing downwards. Punishing corruption and evil cannot be a one-time solution. Only by continuously dispatching capable officials to local areas to clarify, investigate, dismiss, and punish can the national system be cleansed and corruption somewhat curbed.

However, during his audience with the emperor the day before yesterday, the emperor's idea of ​​establishing a separate Ministry of Revenue provided him with another perspective. That is, the Ministry of Revenue's management of the nation's finances was too fragmented and chaotic, and it had never been able to effectively supervise the provincial, prefectural, state, and county governments deeply embedded in local affairs. Often, the Ministry of Revenue couldn't even directly and proactively investigate the situation in various regions. Even if it wanted to understand the local situation, it could only rely on the imperial inspectors or circuit inspectors under the Censorate system.

Now that there is a branch office system directly under the Ministry of Revenue and independent of the localities, the Ministry of Revenue can easily penetrate into every prefecture and county, understand the local situation, and make adjustments.

Wonderful, absolutely wonderful!

With such a wise ruler, how can the world not be well governed!

However, Wang Ji was puzzled: "What, what branch office?"

Wang Yingjiao was taken aback for a moment, but quickly realized that Wang Ji was unaware of the emperor's thoughts. He smiled somewhat awkwardly and said, "His Majesty issued an edict yesterday, intending to establish tax bureaus in all provinces to be in charge of auditing, verifying and transferring taxes."

"The Grain Commissioner and the Vice Minister in charge of provisions?" Wang Ji immediately thought of these two assignments.

“It’s similar in form but not in spirit.” Wang Yingjiao shook his head. “The Grain Commissioner and the Vice Minister in charge of provisions are temporary assignments given on a case-by-case basis. This branch office, however, is a formal government office that is permanently stationed in the local area and directly under the Ministry of Revenue.”

"An official government office?" Wang Ji pressed, his brows furrowing slightly.

Wang Yingjiao nodded and explained in detail: "According to His Majesty's plan, tax bureaus will be set up in each province, with the chief official called the Director, approximately a fifth-rank official; tax bureaus will be set up in each prefecture, with the chief official called the Bureau Chief, approximately a sixth-rank official; and tax offices will be set up in each state and county, with the chief official called the Office Chief, approximately a seventh to eighth-rank official. All deputies will be two ranks lower than their chief officials. And most importantly, from the Director to the Deputy Director, all officials will be selected by the Ministry of Personnel and appointed by the court, not appointed by the local authorities. Even the lowest-ranking County Office Chief is an official appointed by the court, not under the jurisdiction of the Provincial Administration Commission."

As Wang Ji pondered, he murmured, "Is it the permanent grain transport commissioner?"

“This analogy is not entirely wrong, but their duties go far beyond ‘supervisor’,” Wang Yingjiao further explained. “The key task of the branch office is to control the flow of money and grain. Taxes are still collected by local government offices, but the amount collected and the completion status must be audited by the branch office; after they are deposited into the treasury, how much should be allocated to the local areas and how much should be transported to the capital is also executed by the branch office according to the budget approved by the Ministry of Revenue. In addition, auditing of accounts, transporting money and grain, and checking warehouses are all their responsibilities. In short, the local areas are in charge of collection, while the branch office is in charge of auditing, expenditure, and transportation.”

"Hmm," Wang Ji's eyes gradually cleared. After pondering for a moment, he drew inferences from one instance to another: "For example, when the Yellow Register is compiled next year, the compilation and review will still be carried out by the state and county governments. However, the final collection, calculation and verification of data on land and population in various places can be accomplished by relying on these layers of departments?"

“Exactly right!” Wang Yingjiao clapped his hands and laughed. “With the local registers being cross-verified by the various levels of departments, the Ministry of Revenue can grasp the truth and avoid being deceived.” Wang Ji finally understood completely, and a look of admiration appeared on his face: “This plan is very well thought out. If it can be implemented, it is indeed a good strategy to clean up the source and consolidate the foundation. However, I think this matter involves a wide range of issues and cannot be accomplished overnight. Perhaps we can first select one or two provinces for a pilot program to observe its effectiveness. After clarifying the details, it can be promoted nationwide, which would be more prudent.”

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On a summer afternoon, the scorching sun was gradually setting, but its lingering heat still lingered, and waves of heat rose from the main street in front of Zhengyangmen. Cicadas chirped noisily in the locust trees along the roadside, blending into the hustle and bustle of the city.

The three-story Zhengyangmen branch of the Riyue Bank stands at the street corner, its green bricks and red railings, its upturned eaves and brackets, and its newly hung black signboard with gold lettering gleaming in the sunlight. This place was once a grand restaurant, and although it has changed its business, its grandeur is even greater than before. Only the still-unpolished restaurant patterns on the stone lions in front of the entrance retain some traces of its past.

A dozen or so tea stalls and food vendors had already set up on the street in front of the branch. The steam from dan dan noodles mingled with the aroma of herbal tea, mingling in the air; the cries of vendors selling candied hawthorns and the clatter of abacus beads created a strange harmony. Scholars in long gowns sat on benches, sipping tea and chatting, while porters in coarse clothes squatted in the shade, slurping down plain noodles—each content in their own way. A few children, carrying pinwheels, squeezed through the crowd, their laughter ringing out.

A small blue sedan chair slowly emerged from the crowd. Four porters walked steadily, deftly dodging the running children under the blazing sun. Inside the sedan chair, the old man kept his eyes closed quietly, completely undisturbed.

The sedan chair finally came to a smooth stop in front of the bank. The curtains were drawn, and no one came out immediately. A pear vendor called out as he passed by, glanced at the undecorated sedan chair roof, and then continued on his way.

"Master, we've arrived." The lead sedan bearer gently tapped the sedan chair.

Wang Yingjiao opened his eyes, a weariness from deep thought still lingering on his brow. He lifted the curtain, bowed, and stepped out of the sedan chair, immediately attracting the attention of everyone nearby. Even the pear vendor turned around in surprise.

A scarlet robe adorned with a golden pheasant patch; a second-rank civil official!

Wang Yingjiao ignored the stares coming from all around him. He straightened his official hat and stepped over the threshold.

The servant, who had been waiting in the corner, was already prepared to greet the sedan chair as soon as it came to a stop. Seeing a man in a scarlet robe emerge, he immediately bowed and approached. His gaze lingered on the pheasant badge on Wang Yingjiao's chest, and he bowed even lower. The servant pointed to the guest seat by the window and said, "Greetings, sir! Please sit here for a moment, I will go and inform Manager Gao."

The servant was very clever. Although he didn't know who the visitor was, he knew very well that a civil official of this rank swaggering in in his official robes was definitely not there to conduct ordinary business. So he didn't even say the usual greetings and went straight upstairs to report.

"Thank you for your trouble," Wang Yingjiao replied politely, but he didn't sit in the chair the servant had pointed out to him. Instead, he looked at the west counter, which had been fitted with a wooden fence.

A seventh-rank civil official dressed in a mandarin duck-patterned blue robe sat in front of the counter on the west side. He was handing several silver notes through the window when he heard the sound and turned around, just in time to make eye contact with Wang Yingjiao.

The seventh-rank civil official was taken aback at first, then quickly stuffed the silver note into the counter and whispered a few words to the teller. He then rose from his seat and strode towards Wang Yingjiao. "This humble official, Hui Shiyang, a supervising secretary of the Ministry of Works, pays his respects to the esteemed gentleman." Hui Shiyang bowed respectfully, his demeanor respectful but not servile. "May I ask your honorable name, esteemed gentleman?"

When Wang Yingjiao heard the name "Hui Shiyang," it sounded familiar, but he couldn't immediately recall where he had heard it before. He returned the greeting with a cupped-fist salute: "Minister of Revenue, Wang Yingjiao."

"It really is Minister Wang!" Hui Shiyang's eyes flashed with realization, and his tone became noticeably warmer as he bowed again. "I've heard so much about you!"

Wang Yingjiao smiled and stroked his beard: "As expected?"

Hui Shiyang's gaze fell on the pheasant insignia on Wang Yingjiao's chest, and the corners of his lips curled up slightly: "There are only a few second-rank officials in the capital. Although I dare not say that I am familiar with them all, I have seen them before. Besides, with your demeanor, Minister, it would be difficult not to recognize you."

Upon hearing this, Wang Yingjiao smiled knowingly and carefully examined the other party for a moment: "Judging from Hui's accent, it sounds like he's from the Guanzhong region?" "Gejian" was a combined title for "Geishizhong" and "Jianyi Dafu" during the Tang and Song dynasties, and by the Ming dynasty, it had become an alternative title for the Six Ministries of Geishizhong and the Censorate of the Censorate.

"Your Excellency has excellent hearing," Hui Shiyang nodded. "I am indeed from Qingjian County, Shaanxi Province."

Wang Yingjiao stroked his beard thoughtfully: "I wonder if Hui, the Censor, was a student of Master Shaoxu?"

Feng Congwu, courtesy name Zhonghao, sobriquet Shaoxu, also known as "Master Shaoxu," was a Jinshi (successful candidate in the highest imperial examination) in the Jichou year of the Wanli reign (1619). He later served as a Shujishi (probationary official) in the Hanlin Academy and was appointed as a Supervising Censor of Henan Circuit in August of the 19th year of the Wanli reign (1611). In the 23rd year of the Wanli reign (1614), he offended the emperor and was dismissed from his post. During his time at home, he wrote and lectured, attracting many followers. In the 37th year of the Wanli reign (1618), with the support of Wang Keshou, the Provincial Administration Commissioner of Shaanxi, and Li Tianlin, the Provincial Surveillance Commissioner, he founded the Guanzhong Academy.

Upon hearing this, Hui Shiyang's face immediately flushed red, and he repeatedly said, "That's right! That's right! I was dull-witted in my youth, but I studied under Master Shaoxu for several years!"

Wang Yingjiao nodded slowly and murmured, "No wonder."

"Has Your Excellency heard of me?" Hui Shiyang couldn't help but lean forward, his eyes gleaming with anticipation.

“I’ve heard so much about him,” Wang Yingjiao said with a smile. “A few years ago, Feng Shaoxu specifically mentioned in a letter that he had a student named Hui Shiyang, who was an upright and honest official, a rare and outstanding young man. Meeting him today, I can see that his reputation is well-deserved.”

(End of this chapter)