Madam, don't do this!

Chapter 158 A Born King (3)

Population tax was one of the most important taxes levied by major dynasties in ancient China.

The imperial court levied taxes on the people based on the number of people in the population to maintain its operations, pay officials' salaries, and fund the army. However, for the common people, the poll tax was an extremely heavy burden. In many cases, people would work hard for a year only to end up having to borrow money or even sell their children to pay the taxes.

This directly led many people to hide their household registration and become vagrants in order to avoid the poll tax. At its most extreme, in the fiftieth year of the Kangxi Emperor's reign, the entire Qing Dynasty had a population of about 120 million, but the actual registered population was less than 25 million, with a concealment rate as high as 80%.

Meanwhile, local gentry, officials, nobles, and members of the imperial family took the opportunity to annex large amounts of land. These people also had tax-exempt privileges, which made it impossible for the court to collect taxes. As for the "equalization of land tax and poll tax," it was indeed a very useful means to alleviate land annexation and increase the national treasury's revenue. However, this policy should have been officially implemented during the Yongzheng period, right? Liu Yisheng actually brought this policy forward by several hundred years.

Such a person, if he were to encounter a wise and ambitious emperor, would undoubtedly be a force to be reckoned with, capable of shaking the world and dominating the political landscape. Of course, as the proposer and implementer of reforms, his ultimate fate would certainly not be good.

Liu Yisheng continued to recount the various benefits of merging the poll tax into the land tax, clearly indicating that this idea had been in his mind for a long time, and he spoke eloquently as he spoke.

Before we knew it, a long time had passed.

The autumn wind, neither cold nor hot, brushed against my face, quite pleasantly. A few yellowed leaves drifted silently down from the branches, landing on Liu Yisheng's head, but the scholar before him was clearly engrossed in his studies, completely oblivious to the fallen leaves. Just as Liu Yisheng felt his throat becoming dry and sore, the wind finally stopped, and his eyes, bloodshot and expectant, fixed intently on Song Yan, as if eager to hear Song Yan's evaluation of the policy.

After pursing his lips, Song Yan slowly spoke: "Abolishing the poll tax and incorporating it into the local tax is indeed a very bold policy, and perhaps also a very effective one."

"In summary, it was roughly the same as the 'equalization of land tax and poll tax'."

Liu Yisheng pondered the four words for a moment, then nodded; they were indeed quite fitting.

“But Mr. Liu, have you forgotten something?” Song Yan asked with a smile.

Liu Yisheng's expression froze slightly, and his eyes became somewhat dim and confused.

problem?

There can't be any problem.

He had already formed a rough idea for this policy during his scientific expedition eight years ago. After eight years of reflection, he believed that he had considered every aspect and that there could not possibly be any loopholes.

Even though it was Song Yan who spoke, Liu Yisheng was still somewhat unconvinced.

"Please enlighten me, Your Excellency!" Liu Yisheng sat up straight and asked in a deep voice.

"It's very simple. If the 'equalization of land tax and poll tax' policy is to truly curb land annexation, then a prerequisite must be added," Song Yan said.

"What premise?"

"Gentlemen and gentry shall pay taxes together!" Song Yan exclaimed. "Not only the gentry, but also nobles and royalty."

hiss!
Liu Yisheng gasped.

He thought he was crazy enough, but who could have imagined that Lord Song would be even more outrageous? Gentry, nobles, and royalty all paying taxes? If this got out, Lord Song would probably become an enemy that the entire upper class of Ning Kingdom, and even the whole Central Plains, would want to get rid of.

Moreover, they are the kind of enemies that fight to the death.

Their hatred for Lord Song would be far more intense than the hatred for killing his father or stealing his wife. This is not an exaggeration. In the four kingdoms of the Central Plains, the so-called upper class mainly refers to the royal family, nobles, officials, and gentry.

Needless to say, members of the royal family are the most honored members of a country, possessing numerous privileges, including exemption from taxes on their land and shops.

Then there are the nobles, who can be considered a military merit group. Their ancestors followed the founding emperor in conquering the country. When the founding emperor became emperor, these old brothers naturally had to be rewarded with titles such as duke, marquis, and earl. It was not just an honor, but also represented power and status. Although their privileges were not as great as those of the royal family, they did have the privilege of not having to pay taxes.

Then there were officials, which could be considered a favor bestowed by the emperor upon them, and also a symbol of their high status. They were also exempt from taxes.

Finally, there was the gentry… This class was somewhat complex. In the Central Plains of today, former officials who retired and returned to their hometowns were called gentry. Although they no longer held power, they still enjoyed tax exemption privileges. In fact, to show preferential treatment and respect for scholars, all scholars who passed the imperial examinations, such as those who passed the county-level examinations or the provincial-level examinations, were also called gentry. Even though they had not yet entered the court as officials, they were exempt from taxes.

It is no exaggeration to say that these few types of people control all the power in the entire Ningguo, while the scholars control public opinion.

If Lord Song were to actually propose a policy of requiring all gentry and commoners to pay taxes, the entire country would become his enemy, and even Emperor Ninghe would likely stand on the opposite side.

For a moment, Liu Yisheng was stunned, his face filled with shock, and he was speechless for a long time.

Song Yan didn't care about any of that, and even the smile on his face didn't change much: "Brother Liu is a smart man. He can understand it with just a little thought."

"Let's make a hypothetical assumption: what would happen if the policy of 'integrating the poll tax into the land tax' were actually implemented smoothly?"

"If 50% of the harvest from each acre of land is taken, then as long as those scholars, licentiates, and gentry say that they will only take 30%, a large number of landlords and farmers will immediately choose to register their land under their names."

“These people have tax-exempt privileges.”

"This is tantamount to embezzling tax revenue that originally belonged to the imperial court."

"The imperial court's tax revenue will decrease significantly in a short period of time, making it difficult to even maintain daily operations, and the entire country will perish much faster."

Liu Yisheng's face turned pale.

My body was trembling uncontrollably, and I felt waves of coldness creeping up from the ground and seeping into my entire body.

His eyes widened in disbelief; he couldn't believe that the policy he had painstakingly devised over eight years contained such a huge loophole… But Song Yan's words left him with no room for rebuttal. "Gentlemen and gentry alike pay taxes…" A few simple words, yet each one resonated powerfully.

Gradually, Liu Yisheng's expression changed.

If initially his gaze towards Song Yan was more one of awe, now it is one of reverence.

Liu Yisheng had always prided himself on his intelligence and knowledge, which far surpassed that of other scholars. But now he finally understood what it meant to be outmatched. The young man before him, though much younger, possessed knowledge, understanding, and abilities far beyond his own.

It was hard to believe that a sixteen-year-old boy could possess such astonishing insights. Could this be the legendary innate knowledge? In that instant, Liu Yisheng's gaze became more intense and frantic than ever before, and a thought grew uncontrollably in his chest:

Could this be the mark of a born king?
His eyelids twitched uncontrollably; he desperately tried to suppress the thoughts swirling in his mind, but he couldn't control them at all.
If Lord Song were to take that position...

(End of this chapter)