Taichang Ming Dynasty

Chapter 764 Two-in-One

Upon hearing this, Shen and Gao remained silent for a moment, only exchanging a glance. Wang Yingjiao was in no hurry, leisurely holding his teacup and slowly sipping it.

“Alright.” After a brief standoff, Shen Guangzuo sighed and replied. “After I return to my office, I will immediately summon my subordinates to discuss today’s discussion in detail.” As he spoke, Shen Guangzuo turned his gaze to Gao Shiming: “The idea that Eunuch Gao just mentioned will also be carefully considered by the Shuntian Prefecture. If it can be implemented, then so be it.”

Gao Shiming was visibly taken aback, but he quickly realized that Shen Guangzuo had relented and was actively trying to curry favor with him. He immediately put on a broad smile, cupped his hands in a gesture of respect to Shen Guangzuo, and returned the favor, saying, "Thank you for your trouble, Governor Shen! As soon as I return, I will send letters to the head office and the Directorate of Ceremonial, strongly outlining the difficulties faced by Shuntian Prefecture, and requesting that the head office allocate sufficient silver notes to the branches in various regions for acceptance by the local government offices." As he spoke, he looked at Wang Yingjiao with a delighted expression, "Minister Wang, I will have someone send a detailed plan of the bank's operations within the jurisdiction of Shuntian Prefecture to the Ministry of Revenue and Shuntian Prefecture later, so that your ministry and prefecture can discuss it."

“Good, good.” Wang Yingjiao said “good” to the two of them. “Since neither of you has any objections, let’s end the discussion here for today.” Wang Yingjiao put down his teacup, put away his official documents and dispatches, and slowly stood up, supporting himself on the armrest of his chair. He then gestured for them to leave: “Let’s go, I’ll see you off.”

Gao Shiming immediately stood up, his robe sleeves stirring a gentle breeze, and said politely, "I dare not trouble you, Minister, to see me off. I will take my leave now."

Shen Guangzuo exhaled a breath of stale air and stood up as well: "Minister, please wait. I will take my leave now."

However, Zhao Shiyong remained seated in his chair, his brow slightly furrowed, looking thoughtful and hesitant to speak. Wang Yingjiao then looked at him: "Does Censor Zhao have anything else to say?"

Seeing this, Wang Yingjiao looked at him and asked with a smile, "Does Zhao, the Censor, have anything else to say?"

Upon hearing this, Gao Shiming immediately looked at Zhao Shiyong with a hint of wariness and scrutiny, fearing that he might say something inappropriate. Shen Guangzu, on the other hand, seemed to be lost in thought, staring blankly in the direction of the hall door, seemingly preoccupied with something.

Zhao Shi opened his mouth as if he wanted to say something, but swallowed the words back. In the end, he just smacked his lips and pointed to the cup next to him, saying, "I haven't even drunk a drop of this tea yet."

"Tea?" Wang Yingjiao was taken aback, then chuckled. "Then why doesn't Zhao Gejian have some before he leaves?" he said, but took another step toward the hall door.

"Thank you for your kindness, Minister Wang, but I'll just have a sip and leave. I won't bother you any longer." Zhao Shiyong understood perfectly well that this was a sign to see him off. He shook his head, stood up, and picked up the teacup. By then, the tea had almost cooled down. So, he held the bottom of the bowl with his left hand, lifted the lid with his right, and tilted his head back to gulp down a large mouthful, as if he were truly thirsty. "Alright, let's go."

Wang Yingjiao waved his hand forward and said with a smile, "Please."

Zhao Shiyong quickened his pace to catch up with the three, saying, "Please."

Gao Shiming glanced at Zhao Shiyong, a barely perceptible smile playing on his lips, clearly relieved. He still had many things to organize and report, and really didn't want to get entangled with this annoying fellow any longer.

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Despite the polite formalities, Wang Yingjiao personally escorted the three to the ceremonial gate of the Ministry of Revenue, watching Shen and Gao each board their sedan chairs and depart before turning back to the main hall of the Ministry of Revenue.

When Vice Minister Wang Ji saw him return, he put down his pen and the documents he was working on, stood up to greet him, and asked with concern, "Minister, has everything been settled?"

"It won't be that quick." Wang Yingjiao sighed and waved his hand. "The four words 'tax-bank reform' sound simple, but in practice, it involves a myriad of complexities. It can't be settled in just one or two consultations."

"Hmm," Wang Ji followed him and asked quietly, "Is the Shuntian Prefecture still resistant and unwilling to cooperate?"

“No, not at all.” Wang Yingjiao shook his head. “Shen Yanfu’s attitude was quite positive today, but some details can’t be agreed on in the short term.”

"Is it..." Wang Ji asked tentatively, "that it's stuck on the fire consumption item?"

“Yes.” Wang Yingjiao nodded. “You should also know that the Shuntian Prefecture can earn an extra four or five thousand taels of silver every year just from the surplus of the tax revenue from the capital’s taxes. Many things in the capital are supported by this money. If the bank intercepts this money, the Shuntian Prefecture’s finances will immediately be in dire straits.”

"Minister, please speak," Wang Ji leaned closer and lowered his voice slightly, "Could it be that the palace is implementing this new monetary system just to centralize the scattered embezzlement regulations across the country? Think about it, with two capitals, thirteen provinces, hundreds of prefectures, and thousands of counties, even if each prefectural branch only pays two or three thousand taels of embezzlement fees annually, it would still amount to more than three hundred thousand taels. That's no small sum."

Wang Yingjiao narrowed his eyes slightly and quickly made his judgment: "I don't think so. The banks' withholding of the government's tax surcharge is, in essence, just a byproduct of the exchange of silver and banknotes. If the banknote system can truly be implemented as expected in the long term, then on the day banknotes are widely circulated and replace cash, the people can directly use their banknotes or government-minted copper coins to pay taxes, without having to go through the 'exchange of silver for banknotes' step. Once the exchange process is eliminated, the tax surcharge will naturally disappear." Wang Yingjiao paused, then concluded:
"In other words, if the tax policy is implemented in the long term, the fire loss, or at least the part of the fire loss collected by the government during the collection of silver, will be gradually eliminated and eventually eliminated. Once this part of the fire loss is eliminated, there will be no need for centralized collection."

Wang Ji pondered carefully for a moment, then his face lit up with a look of sudden realization. He exclaimed with delight, "Your Excellency's insight is brilliant! No wonder the Shuntian Prefecture has been so opposed. Following this line of thought, even if the bank agrees to return the withheld fire tax, sooner or later, this source of income will still be cut off!"

“Yes,” Wang Yingjiao nodded. “Therefore, the problem facing my Ministry of Revenue is not only coordinating the distribution of fire loss between the bank and Shuntian Prefecture, but also how to find a sound and long-term solution for Shuntian Prefecture, and even for all the prefectures and counties in the country, to cover up this inevitable fiscal deficit.”

Wang Ji gave a wry smile and sighed, "In the end, it's still about raising taxes. It's just a different pretext."

“It’s still about raising taxes, raising taxes,” Wang Yingjiao pondered, as if suddenly awakened by Wang Ji’s words. A sharp glint flashed in his eyes, and his voice suddenly rose considerably: “So that’s it! So that’s it! I understand! I understand! These two policies are one! They are one!”

"Minister, what have you thought of?" Wang Ji asked, completely bewildered as to why Wang Yingjiao was suddenly so agitated. "Which two policies? What do you mean by 'two sides of the same coin'?"

“It’s not two sides of the same coin, it’s two entities as one!” Wang Yingjiao stared intently at Wang Ji, his eyes gleaming with the excitement of someone who had just attained enlightenment. “Weili, do you remember what I told you the other day about the Ministry of Revenue?”

"Of course I remember." Wang Jimu nodded blankly. "You said that the Emperor intended to establish a three-tiered system of departments, bureaus, and offices in all provinces, prefectures, states, and counties across the country to control the nation's revenue and expenditure." He suddenly realized something and stopped abruptly. "Oh!"

"Looks like you thought of that too!" Wang Yingjiao gave Wang Ji an appreciative look.

Wang Jiyuan opened his eyes and nodded slowly but deeply, as if he were deep in thought: "Unify the tax system, standardize collection, and then allocate taxes uniformly based on the actual situation known to the branch offices, in order to replace the previous unclear and illegitimate practices."

“That’s right, that’s right! That should be the meaning.” Wang Yingjiao clapped his hands and said, “Take the fire loss for example. In the end, it’s just a bad rule that local officials set up themselves to increase revenue and make up for expenses. The amount collected and the amount spent, how much local officials pocketed, the imperial court never knew.”

“If the fire tax is eliminated solely through the silver note policy without providing local governments with a legitimate source of revenue to compensate them, then local governments will inevitably devise new pretexts to impose new taxes, which the imperial court will still be unable to control. However, with these Ministry of Revenue offices spread throughout the country, the imperial court can truly understand the local situation, and then comprehensively consider and choose appropriate policies, such as interception, assistance, or exemption.” Wang Yingjiao became more and more excited as he spoke, and couldn’t help but pace back and forth in the hall: “In that case, Weili. You should immediately send a formal note to the Shuntian Prefecture Office in the name of the Ministry of Revenue, ordering them to quickly calculate and report the items and amounts of the prefecture office’s annual regular and miscellaneous income, as well as large and small expenditures. The more detailed the better!”

Wang Ji was still lost in his own thoughts and didn't realize that Wang Yingjiao was talking to him. Even after Wang Yingjiao stopped and looked at him, he was still in a daze.

"Only reason!" Wang Yingjiao shouted, raising his voice.

"Huh?" Wang Ji suddenly snapped out of his daze and looked up at Wang Yingjiao. "What did you say, Minister?"

“I said,” Wang Yingjiao smiled when he saw him like this, “I’ll send a note to Shuntian Prefecture and ask them to calculate the annual income and expenditure of the prefecture and report it to the Ministry. The Ministry of Revenue can then help them with tax revenue retention. The strategy of standardized collection and unified distribution that you just mentioned can be tried starting with Shuntian Prefecture.”

"Now?" Wang Ji blinked. "Aren't we going to set up branch offices first?" In the draft plan for setting up branch offices that Wang Yingjiao and he discussed, a finance and taxation bureau was also to be set up in the capital.

“Now that we’ve encountered this problem, let’s make an exception and move the plan forward,” Wang Yingjiao said decisively.

"After the accounts from Shuntian Prefecture are submitted, they will still be reviewed by..." Wang Ji nodded, quickly walking back to his desk and sitting down. "By the Fujian Provincial Department?"

During the Ming Dynasty, the Qingli Divisions of the thirteen provinces under the Ministry of Revenue, in addition to managing the affairs of their respective regions, often also had the additional responsibility of "supervising other areas." Among them, the Qingli Division of Fujian was responsible for supervising the extraordinary affairs of Shuntian Prefecture and the Beizhili region.

“No. The court will take the lead directly, and during this period, I will personally serve as the ‘Director of the Shuntian Prefecture Finance and Taxation Bureau’.” Wang Yingjiao also walked back to his seat and sat down.

"Alright. I'll send the document to Shuntian Prefecture right away." Wang Ji spread out paper and pen and began to draft the document with swift, flowing strokes. However, after writing only a few words, he looked up again: "Minister, where should we draw personnel from for the 'Finance and Taxation Bureau'? Wouldn't the Fujian Division be better?"

"There's no need to transfer personnel from the Bureau of Civil Affairs. Just find me a few clever scholars who have passed the imperial examinations and are currently serving in the government." Wang Yingjiao also spread out a sheet of white paper. He was preparing to submit a memorial to the emperor.

"Yes." Wang Ji said no more and continued to write with flowing strokes.

Wang Yingjiao picked up his brush, stretched out his hand, and was about to dip it in ink when he discovered that the ink in his inkstone was so thick it looked like it was about to dry up. So he raised his head and shouted outside, "Someone come here!"

Upon hearing the call, Huang Yingxiang, the clerk of the General Affairs Office, immediately strode into the main hall, approached Wang Yingjiao's desk, bowed, and asked, "What are your instructions, Minister Wang?"

Wang Yingjiao pointed to the inkstone: "Dried."

Huang Yingxiang's heart skipped a beat, and he quickly stepped forward, preparing to pick up the inkstone: "It was my negligence, please forgive me, Your Excellency. I will go and clean and re-grind it right away."

Wang Yingjiao raised his hand to stop him: "No need to wash it, just get me some clean water and mix it well."

"Yes." Huang Yingxiang withdrew his hand, bowed, and turned to leave, but then he heard Wang Yingjiao's voice: "Wait."

"Is there anything else you need, Minister?" Huang Yingxiang quickly turned around and caught a glimpse of Wang Yingjiao taking out two official documents from his pocket and spreading them on the table.

"Send someone to fetch Pan Maozhong for me," Wang Yingjiao ordered.

"Yes. I'll go right away." Huang Yingxiang took a half step back from Wang Yingjiao, and seeing that he had no intention of saying anything more, he ran out like the wind.

After Huang Yingxiang left, Wang Ji raised his head: "Minister, didn't you say you didn't want anyone from the Fujian Department? Why did you send Physician Pan over?"

Pan Shidao, courtesy name Maozhong, was a native of Xingguo Prefecture, Wuchang Prefecture, Huguang Province. He was a Jinshi (successful candidate in the highest imperial examination) in the year Gui Chou of the Wanli reign (1613) and currently serves as a Langzhong (section chief) in the Fujian Provincial Department of Revenue.

"There's still disaster in Shuntian Prefecture," Wang Yingjiao said, holding up the two official documents he had just pulled from his pocket. "Didn't you send Zhao Gejian to the second hall to see me?"

"Disaster situation." Wang Ji was taken aback. "Oh. Disaster situation!"

"What's with your reaction?" Wang Yingjiao chuckled. "You've forgotten so quickly?"

"I'm getting old, and I've been so busy that I've forgotten a bit." Wang Ji patted his forehead, then held up a notebook as if to prove himself. "But don't worry, I made a note of it."

“You’re still young compared to this old man.” Wang Yingjiao shook his head, not intending to blame Wang Ji.

"Hehe." Wang Ji chuckled awkwardly, not responding, but instead changing the subject, "How do you plan to provide disaster relief? Do you need to open the capital's granaries?"

“Not for the time being,” Wang Yingjiao said. “As long as the disaster doesn’t escalate, intercepting the summer tax from Changping should be enough.”

"It is permissible to intercept summer taxes and request an imperial decree."

“I know,” Wang Yingjiao nodded, pointing to Huang Yingxiang who was carrying in a bowl of water. “Isn’t he just waiting to add water and mix my ink?”

(End of this chapter)