My Portable Ming Dynasty

Chapter 188 A "Gift" for Zhang Juzheng

That's all Su Ze had to say.

In Su Ze's view, this brother-in-law of the emperor was an outstanding businessman.

Outstanding businesspeople never pursue overnight riches, but rather seek stable, long-term profits.

No matter how small the growth, once accumulated, it becomes terrifying. Unfortunately, most businessmen prefer to pursue short-term windfall profits.

The potential profits from the sugar trade had already been demonstrated in the history before Su Ze's time travel.

Spices, sugarcane, and cotton—these three cash crops propelled humanity into the industrial age.

Even in modern society, where cotton has gradually faded from the historical stage, sugar continues to advance triumphantly, dominating everything humankind does.

From Penghu to Southeast Asia, these are all excellent sugarcane growing regions, and the profits from sugar are enough to drive the establishment of numerous plantations.

Su Ze only gave Li Wenquan a plan; how he would proceed with the sugarcane plantation project was not something Su Ze wanted to know.

Zhao Lingxian looked at the sugar workshop.

She really couldn't understand how the dark, black cochinchinensis sugar could turn into white sugar.

In Zhao Lingxian's view, this was simply a magical technique that could turn stone into gold.

Could it be that I really married an immortal?

Thinking of the envious looks from her cousins ​​every time she returned to her parents' home, Zhao Lingxian hugged her belly and smiled happily.
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On June 22, Su Ze, who was working at the Ministry of Revenue, finally met Fat Pigeon.

The letter from Shen Yiguan was brought back by a carrier pigeon, which finally put Su Ze's mind at ease.

This time, Shen Yiguan wrote two letters, as well as a letter to his wife, Du, which he entrusted to Su Ze to deliver.

Su Ze opened the letter he had written to himself.

It turned out that the mission had indeed encountered a crisis after the last message was delivered.

Huang Taiji, the successor of Anda Khan, suddenly returned to Bansheng City. San Niangzi lost contact, and the Mongols' attitude made a complete turn. The delegation was imprisoned, and soldiers with weapons stood in front of the gate.

However, at this time, Wang Shizhen showed an even tougher attitude, demanding a face-to-face meeting with Anda Khan by going on a hunger strike.

Shen Yiguan said that Wang Shizhen had not eaten for three days, which frightened the Mongols.

There's no way around it, this move is just too familiar.

The fierceness of Han envoys is well-known throughout history, but Yuan envoys were even more frightening.

Yuan envoys were even more reckless than Han envoys. One of their common tactics was to commit suicide to "summon the Yuan army." South Asian countries and Korea all fell victim to this tactic.

Wang Shizhen was a renowned literary master. If he had died on the grasslands, there would have been no possibility of peace talks between the Anda tribe and the Ming Dynasty.

On the fourth day, Anda Khan finally agreed to meet with the delegation, and Shen Yiguan then served Wang Shizhen his meal.

On the fifth day, Shen Yiguan finally met Anda Khan.

This mighty grassland army, which had been harassing the northern border of the Ming Dynasty since the Jiajing era and had once led troops to the gates of the capital, had grown old.

In his letter, Shen Yiguan wrote a metaphor: this Khan, who could kill the entire delegation with a single order, was unable to overcome the phlegm in his throat and needed his wife to pat him for a long time to clear his breathing.

Seeing that Anda Khan was like this, Shen Yiguan felt even more confident.

Anda Khan's health was poor, and the Khan's position could change at any time. Under such circumstances, even if Huang Taiji was a hardliner for the Ming Dynasty, he could not lead his troops away from Bansheng City.

The heir was leading troops in the field, and the throne that was within his grasp slipped away. This had been demonstrated countless times in the Yuan Dynasty, and Huang Taiji couldn't possibly be unaware of it.

It is impossible for Anda Khan to personally lead the expedition, nor is it possible for Huang Taiji to lead the expedition. Therefore, this attack on the Ming Dynasty must be a bluff.

Having confirmed this, Shen Yiguan also became more assertive.

He helped Wang Shizhen up and argued with Huang Taiji, who was present. The two sides engaged in a heated debate, but eventually reached an agreement.

The Anda tribe will not wage war against the Ming Dynasty this year, but the Ming Dynasty cannot send troops to search for the Tao again.

Anda Khan again demanded to pay tribute to the Ming Dynasty, but Shen Yiguan said he did not have the authority to agree and asked Anda Khan to send an envoy to the capital to request tribute.

Third Sister proposed opening the horse market to exchange salt, iron, and other goods with the Central Plains, but Shen Yiguan refused, insisting that this matter must be discussed by sending an envoy to the capital.

With things having come to this point, the delegation had finally completed the court's mission. Wang Shizhen then attended several banquets in Bansheng City and embarked on his return journey three days later.

Upon reading this, and hearing that Wang Shizhen and Shen Yiguan had reached an agreement and returned safely, Su Ze breathed a sigh of relief.

Although he and Qi Jiguang also judged that the Mongols were bluffing, who could guarantee that a war wouldn't break out?

Many wars in history were caused by unexpected events; the evolution of history is always a mixture of inevitability and chance.

Su Ze picked up the letter from Fu Shun from the day before yesterday.

The construction of the Dongshengwei Bastion is progressing even more smoothly than expected.

Dongshengwei was not a fortress.

After conducting on-site investigations, Qi Jiguang and Fu Shun decided to build five interconnected fortresses, starting from Dongtao and extending all the way to Tu Mao Chuan.

Each bastion could garrison 100 soldiers. Inside the bastion, wells were dug to provide drinking water for 500 people, enough food to sustain 500 people for a year, and enough artillery and ammunition for three months.

Qi Jiguang also set up farmland outside the city of Dongshengwei for planting potatoes as the staple food.

Each of the five Dongshengwei fortresses also had a beacon tower. Once the Mongols marched south, the five Dongshengwei fortresses would light up the beacon fires, and the news could be transmitted to Datong Youwei.

The Dongshengwei fortress was strategically located on a key road. If the Mongols bypassed Dongshengwei, the soldiers inside the city could rush out of the fortress and harass the Mongols' logistics.

According to Qi Jiguang's design, once the five Dongsheng Bastions were completed, if the Mongols chose to invade from Tu Mao Chuan again, they would be trapped by these five bastions and pinned down on Tu Mao Chuan.

Three of the five Dongsheng Bastions have been completed, and construction on the remaining two is about to begin. Fu Shun is confident that all five bastions will be completed before the autumn harvest this year.

Su Ze breathed a sigh of relief.

Dongshengwei is the reins for controlling the grasslands. Once completed, the Ming Dynasty will be able to seize the strategic initiative, and the decision of whether to fight or make peace will then be in the hands of the Ming Dynasty.

Su Ze put the letter down with relief.

The Northern Frontier Strategy is a grand strategy that Su Ze orchestrated step by step, using his influence to alter the course of history.

This strategy is now finalized.

While feeling a great sense of accomplishment, Su Ze also felt an even greater sense of urgency.

The Anda tribe was the most obvious enemy of the Ming Dynasty, but Su Ze, who knew the course of history, knew that it was the least important enemy.

Even a certain tribe in the Northeast that had not yet risen to power in this era was not the Ming Dynasty's number one enemy.

The Ming Dynasty's enemy has always been within itself. How to lead the Ming Dynasty to complete its transformation at this crucial juncture, break free from the cycle of order and chaos, and transcend the constraints of the agricultural era, is what truly concerns the fate of the Ming Dynasty.

Su Ze stood up, walked to the door of the court, and looked at the plaque of the Shandong Provincial Administration Commission.

Now that the northern border issues have been resolved, it's the Ministry of Revenue's turn.

The first issue is currency.

The currency issued by the Dengzhou-Laizhou Mint was already in circulation in the capital, but the total amount of currency was still far from sufficient.

According to Su Ze's calculations, at the current rate of minting, it will take at least two to three years for silver dollars and brass coins to cover major cities.

It would take at least five years for the new currency to circulate throughout the Ming Dynasty.

There was nothing Su Ze could do about this.

Minting coins isn't something that can be done simply by having workshops. The trade volume at the ports of Dengzhou and Laizhou is limited, and the amount of silver flowing in is also limited. There aren't enough materials to mint more coins.

To speed up this process, the Ming Dynasty would need to acquire a super silver mine and upgrade to steam-powered coin minting.

However, Su Ze was not in a hurry, since currency is based on credit.

Forcibly promoting the issuance of currency would backfire, so issuing currency gradually would be a more prudent approach.

Secondly, there is the issue of taxation.

Currency is not yet widely circulated, there is no basis for implementing the Single Whip Law, and the collection of industrial and commercial taxes requires a professional bureaucratic group capable of taxing merchants; none of these are in the right time yet.

But before these reforms, there is something even more important.

Su Ze walked to his desk, picked up his pen, and wrote down the memorial he had been preparing for a long time.

"Request for revision of the accounting records of the Longqing era".

Any fiscal reform must begin with figuring out how much the country has in its coffers.

Historically, before Zhang Juzheng promoted the Single Whip Law, he had already organized the compilation of the "Wanli Accounting Records".

The contents of the Wanli Accounting Records are divided by geography.

First the whole country, then provinces, then prefectures, and finally prefectures. Distinguish by revenue and expenditure amounts, with the total amount prefixed with a fractional part, and the fractional parts summed to the total.

Distinguished by revenue and expenditure categories, the first category is the total annual income and expenditure of national land and grain quotas, followed by the quotas for provinces, prefectures, counties, border towns, treasury supervisors, imperial magistrates, imperial princes, officials, salaries, grain transport, granaries, military garrison salaries, military farms, salt laws, tea laws, currency laws, customs duties, and miscellaneous taxes.

This accounting record gave the Ming Dynasty its first "general ledger," laying the foundation for future reforms.

Su Ze wanted to push forward the Ministry of Revenue reform ahead of schedule, so he naturally needed to produce a copy of the "Longqing Accounting Records" in advance.

Su Ze had already written many memorials, and his first move was naturally to explain the historical significance of the "Accounting Records".

"From the perspective of the Three Dynasties onwards, those who are good at managing finances must first be knowledgeable in accounting."

"The Tang Dynasty had the Yuanhe National Accounts Book, which compiled all the taxes collected in the country, and the Song Dynasty compiled the Accounting Records, which listed the annual accounts of all the departments. Both were used to observe the balance of power and to examine the truth of the matter."

"Our dynasty has enjoyed peace for 160 years, yet the accounting records submitted by various provinces differ, leading to confusion regarding funds and taxes, and the delays and irregularities in tax collection. This has allowed corrupt officials to manipulate the system, making it impossible for honest and upright officials to distinguish truth from falsehood. I request that the accounting records be revised in accordance with the Song dynasty system and named the 'Longqing Accounting Records' to serve as the foundation for the nation's financial management."

After citing precedents from previous dynasties, Su Ze explained the significance of compiling accounting records.

"To clarify the source of funds, the thirteen provincial administrations, nine border garrisons, and twenty-four government offices of the inner court all report and account for their own expenses, resulting in a complex array of items. We should take the remittance, retention, and exemption as the main framework, and clarify the items of land tax, salt tax, customs duties, and miscellaneous items, all of which can be traced back to the detailed records of the prefectures and counties."

"Establish regulations to prevent corruption. Referring to the surveying regulations of the thirty-fourth year of Jiajing, standardize the measuring tools, weights, and scales. Order each prefecture to place iron standard instruments in front of the City God Temple. All summer and autumn taxes must be recorded in a register, including the type, grade, and conversion rate, so that the corruption of overcharging and over-counting can have nowhere to hide."

"To solidify the foundation, we must examine the facts. Since the Zhengde era, the number of fields donated and fields claimed as estates has been increasing daily. Now, when each prefecture and county compiles the fish-scale register, we should separately list the four pillars: official fields, civilian fields, military farms, and imperial estates. For border towns and military farms, we especially need to verify the actual number of soldiers cultivating the land and compile separate registers for fields that are falsely claimed and paid without actual contribution."

After explaining the significance, Su Ze then went on to talk at length about the benefits of revising accounting records.

"I have heard Guanzi say: 'If one is not good at calculations, yet wants to undertake great things, it is like trying to cross dangerous waters without boats and oars.'"

“Once the accounting records are completed, the money and grain of the world will be as clear as the lines on the palm of your hand. All matters such as land surveying, tax reform, and currency regulation will have a basis.”

Su Ze finished writing the memorial, as if he had used up all his strength.

Su Ze didn't even need to think about it; if this memorial were to be implemented, it would require a massive amount of prestige points.

The reason was simple: his memorial was ostensibly to compile accounting records, but in reality, he was tasked with "measuring the land."

After the establishment of the Eastern Han Dynasty, in the fifteenth year of Jianwu, Emperor Guangwu of the Eastern Han Dynasty, Liu Xiu, implemented the "Land Survey Order," ordering all prefectures and counties to investigate the amount of land owned by people, as well as the number of households and their ages, in order to limit the land annexation and enslavement of people by powerful families, and at the same time to facilitate the state's collection of taxes and the conscription of corvée labor.

Liu Xiu, citing the crime of "falsifying land surveys," ordered the execution, imprisonment, and dismissal of dozens of prefects and governors of commanderies and kingdoms. As a result, "powerful clans, military leaders, and bandits in the commanderies and kingdoms rose up in rebellion." Liu Xiu dispatched troops to suppress the rebellion triggered by the land surveys.

Historically, it's generally said that the land survey was successful, but many historians have different opinions.

Ultimately, Toda Rei became a figurehead.

Even the "Shangji" system, which was originally well implemented in the Western Han Dynasty, could not be implemented in the Eastern Han Dynasty.

The expansion of the power of the powerful clans throughout the Eastern Han Dynasty sowed the seeds of disaster in this failed "land survey".

Even Emperor Guangwu (Liu Xiu), the founding emperor, was unable to implement the land survey decree.

The land system changed its name several times afterward. The Eastern Jin and Southern Dynasties implemented the "land quota system". The Tang Dynasty's equal land system became a mess by the time of Emperor Gaozong. Wang Anshi of the Song Dynasty proposed the "square field equal tax law", but all of these ultimately came to nothing.

Su Ze wanted to compile the "Longqing Accounting Records," which actually involved land surveying. Such a matter was certainly beyond the reach of someone like him, a junior official in the Ministry of Revenue.

Su Ze certainly understood this principle. Historically, when the Wanli Accounting Records were compiled, it was Zhang Juzheng who was in charge of the government and forced the completion of the record by using the performance evaluation system for all officials.

Su Ze stood up. Such an important matter could not be handled by someone as lowly as an assistant director of the Shandong branch of the Ministry of Revenue.

This "gift" was for Zhang Juzheng.

He summoned Wei Yun, the chief clerk of the Shandong department, and asked:

"Master Wei, will Grand Secretary Zhang come to the Hall of Frugality today to preside over the public discussion of the Thirteen Departments?"

Wei Yun nodded quickly.

The Thirteen Departments of the Ministry of Revenue held a monthly meeting to summarize the financial and accounting records for the month.

Zhang Juzheng attached great importance to the work of the Ministry of Revenue, so he would attend every regular meeting.

If Zhang Juzheng were present, the upright Minister of Revenue, Ma Sen, would naturally not come.

However, other important officials from the Ministry of Revenue, such as Vice Minister Zhang Shouzhi, will also be present.

Su Ze nodded slightly and tucked the memorial into his sleeve.

Since Grand Secretary Zhang assigned me tasks and kept me busy in the Shandong Department for so long, it's only natural for me, as his subordinate, to find something for my superior to do, right?

(End of this chapter)