Rise of a Lonely City: From Exiled Prince to Ruler of the Nine Provinces

Autumn of the sixth year of Xuanji.

In Chang'an New City, the outline of Taiji Palace is beginning to take shape under the clear autumn sky.

Outside the Zhuque Gate, the sounds of shouts, tamping earth, and the clanging of wood and stone mingled together on the construction site, creating a vibrant and bustling atmosphere.

However, beyond the grand sounds of construction symbolizing the empire's rebirth, in the deeper, more expansive countryside, another, more fundamental and urgent melody is waiting to be played.

It even needs to be deliberately "lightened" and "slowed down"—that is, the heavy burden of taxes and corvée labor on the shoulders of the people.

On the imperial desk in the Zichen Palace, memorials from all over the country were piled up.

Some brought good news, saying that the newly returned people were grateful, the barren fields were reclaimed, and the villages gradually returned to human habitation.

But more than that, there are hidden worries.

"Your Majesty," Zheng Huaijin, the Minister of Revenue, frowned and pointed to the spread-out account books, "Although the population and land tax increased last year, this year's budget includes the relocation of the capital, the construction of official roads, the military pay for border defense, the salaries of officials, the maintenance of post stations, the construction of the Great Xia Academy... money is needed everywhere, and grain is required for everything."

Even after accounting for the salt and iron monopoly and new commercial taxes, the national treasury's annual revenue was still insufficient to cover expenditures.

If further reductions are made, I fear... I fear that this winter and next spring, the imperial court's finances will be stretched thin, and perhaps... even unsustainable.

He was in charge of finances and knew all too well the difficulties involved. The emperor had ambitions, and the ministers had aspirations, but all of this required real money and real grain to support it.

The Minister of War also stepped forward and reported: "Your Majesty, although the Di people in the north have temporarily retreated, their wolfish ambitions have not been extinguished. The border troops need to be on high alert at all times, replenish their weapons, repair the city defenses, and train new soldiers, all of which cost a fortune. The Qiang people in the western border also cause disturbances from time to time. It is really difficult to reduce military expenditures any further."

The Minister of Works looked at the progress and budget of the construction of Chang'an in his hand, and hesitated to speak.

He knew that moving the capital was a matter of national importance, but the cost would be enormous.

Han Yu pondered for a long time before slowly speaking: "What the ministers have worried about is all true."

However, Your Majesty, I have heard that "If the people are well-off, how can the ruler be lacking? If the people are lacking, how can the ruler be well-off?" Why did the previous dynasty decline from prosperity to collapse? It was not entirely due to external threats, but rather to internal corruption.

Excessive taxation, frequent forced labor, and the expansion of powerful clans led to widespread suffering and unrest, resulting in chaos and rampant banditry.

Now that Your Majesty has just established order in the empire, the people yearn for peace and stability, like those who long for rain after a long drought.

The Equal-Field System grants land to the people, which is called "giving"; however, if taxes and corvée labor remain heavy, then the people will have land but cannot cultivate it, and have homes but cannot live in peace. This would be "giving" and then "taking away," which might lose the people's hearts and render all previous efforts futile.

He looked at Xiao Chen with earnest eyes: "Your Majesty, the people's strength is like grass and trees, which need time to grow."

Now that the war has just ended and the people's spirits are beginning to recover, it is like a person recovering from a serious illness. They need to be recuperated slowly and cannot be given strong medicine all at once. Furthermore, we must avoid harsh taxes and levies.

In my opinion, the most important task at present is not to ensure the immediate abundance of the national treasury, but to cultivate the strength of the people and strengthen the foundation of the nation. When the people are strong, the sources of tax revenue will be abundant; when the people are exhausted, the sources will dry up immediately.

The reigns of Emperors Wen and Jing in the past were characterized by their emphasis on allowing the people to rest and recuperate, and by reducing taxes and corvée labor. As a result, the granaries overflowed with grain, and the treasuries were overflowing with money, laying a solid foundation for Emperor Wu's northern campaigns against the Xiongnu. This was a strategy of enriching the people for long-term benefit.

Xiao Chen listened silently, his gaze falling on a secret memorial from Henan Province on the corner of the imperial desk.

That was a report from a secret agent of the Embroidered Uniform Guard, which said that in order to complete the tax collection, the yamen runners were pressing too hard. Although it did not cause a major upheaval, some common people had already abandoned their fields and fled, and there was a lot of resentment in the village.

He knew that what Han Yu said was the right principle for governing a country. After war, it is necessary to soothe the wounds with benevolent governance; after the damage, it is necessary to recuperate and heal.

If one only sees the increase in the population and the reclamation of fields, and is eager to squeeze more from the people to make up for the huge expenses of the court, it is no different from killing the goose that lays the golden eggs or drinking poison to quench thirst.

"What Prime Minister Han said resonates deeply with me."

Xiao Chen finally spoke, his voice clear and resolute, "How could I not know that the national treasury is in dire straits? Moving the capital, building roads, raising troops, and establishing schools all require huge sums of money."

However, the wealth of the world should not be entirely concentrated in the national treasury to belong to me. It should be distributed among the people, so that wealth may reside with the people. When the people are wealthy, the nation will naturally become strong!

"Now that the people have just been given a respite, if I were to be greedy for short-term gains and engage in destructive practices like draining the pond to catch all the fish, how would I be different from the tyrannical Sui Dynasty? How would I be different from the false Zhao Dynasty?"

He stood up and walked to the "Map of the Land and People" hanging in the hall. His finger slowly traced the dots representing the prefectures and counties: "These are not ink marks on a map, but the lives of millions of ordinary people who have flesh and blood, who need to eat and wear clothes, and who are looking forward to peaceful days!"

They had just been allocated land, just built a thatched hut, just had a baby, and just started to see a glimmer of hope.

At this time, if the imperial court levies even a single bushel of grain or assigns an extra day of labor, it could crush a family's spirit and extinguish the nascent flame of hope!

He turned around, his gaze sweeping over his ministers: "The prosperous era I desire is not one built upon the bones of the people! The full treasury I want is not one obtained through ruthless exploitation! The people are the foundation of the state; a stable foundation ensures a peaceful state. I dare not forget this principle for a moment!"

"Your Majesty is wise, benevolent, and loves the people; you are truly a blessing to all!" Han Yu and the others bowed and said.

"However, the fact remains that the state uses it."

Xiao Chen changed the subject, "Between two dilemmas, we need to make choices and, more importantly, we need wisdom. Reducing taxes and levies is imperative, but how to make them 'light' and 'light'—how to alleviate the people's suffering without plunging the court into chaos—requires a method."

He walked back to his desk, picked up his brush, dipped it in ink, and slowly said as he pondered:

"First, land tax."

The policy of reducing or exempting taxes for three years for newly returned people and newly reclaimed land remains unchanged, and the scope may be expanded as appropriate to prefectures and counties severely damaged by war.

For the remaining cultivated land, the land tax amount will generally remain the same as the previous dynasty, but local authorities are strictly prohibited from levying additional "fire loss" or "rat and sparrow loss" taxes.

The Ministry of Revenue, the Censorate, and the Embroidered Uniform Guard will conduct both overt and covert investigations. Anyone found to be outwardly compliant but inwardly defying the law and exploiting the people will be severely punished without exception, even if pardoned!

The confiscated embezzled funds can partially replenish the national treasury.

"Second, the poll tax and the head tax."

Once the new register of households is completed, the criteria for "Ding" will be re-evaluated. The elderly over sixty, children under fifteen, and the disabled who are unable to work will be exempt from the Ding tax.

For the remaining adult males, the tax rate will be reduced by 10%. It is strictly forbidden to apportion the tax burden of those who have fled or died onto the remaining population.

Third, corvée labor.

This is a great scourge to the people and must be treated with utmost care.

All non-urgent and non-essential projects should be suspended or postponed.

Necessary corvée labor, such as river management, road construction, and transportation, shall be subject to strict time limits and shall not be exceeded.

The government must provide rations for those serving in the service, and may give them a small amount of wages or exempt them from some taxes as appropriate. It is strictly forbidden to conscript them without compensation or to mistreat them.

"We can promote the practice of 'paying in cash for corvée labor' (paying in silk or cloth in lieu of corvée labor), giving the people a choice."

"Fourth, commercial taxes, customs duties, and the monopoly on salt, iron and tea."

This is an important source of revenue for the imperial court. Without affecting the smooth flow of trade routes and the basic needs of the people, efficiency can be appropriately improved, smuggling can be strictly investigated, and the taxes due can be collected.

In particular, the salt and iron monopoly needs to be reformed to rectify official corruption and prevent the rampant smuggling of salt and iron, so as to both increase revenue and stabilize prices.

Facilitating business travel and encouraging circulation will broaden the tax base and naturally increase the total tax volume.

"Sixth, palace expenses."

Starting with me, palace expenses will be reduced by 30%.

Extravagance is prohibited except for sacrifices, grand ceremonies, and necessary rituals.

The salaries of all officials will be maintained for the time being, but it is hereby announced to all officials that they should share weal and woe with me and get through this difficult time together.

Once the people's strength has recovered and the national treasury is full, then we can discuss increasing [the amount of money] again.

"Seventh, broaden the channels for expression and listen to the people's grievances."

He ordered local governments to set up "government drums" and "grievance boxes" to allow the people to speak frankly about local malpractices and unfair taxes and corvée labor.

Censors and provincial inspectors were required to conduct regular inspections and conduct unannounced investigations into the people's conditions.

I want to know how my decrees are actually being carried out below!

He finished speaking in one breath, threw down his pen, and looked on with piercing eyes: "The core of this policy lies in allowing the people to rest and recuperate, and in cultivating the foundation; in increasing revenue and reducing expenditure, and severely punishing corruption; and in using limited financial resources where they are most needed."

In the short term, the imperial court will be strapped for cash. The pace of matters such as relocating the capital and building roads may be slowed down, but the burden on the people must not be increased further.

You all must understand that when the people have grain in their pockets and are not worried, they will feel at ease producing, opening up more wasteland, having more children, weaving more cloth, and trading more.

In this way, after three to five years, the people's strength gradually recovered, the tax base expanded daily, and the court's annual revenue naturally increased.

Conversely, if we drain the pond to catch all the fish today, there will be no fish to catch tomorrow!

Han Yu took a deep breath; the emperor's considerations were indeed thorough.

While firmly establishing the general direction of recuperation, it also considered the real financial pressure and proposed specific methods to increase revenue and reduce expenditure, especially the severe punishment of corruption, the rectification of monopolies, and the reduction of palace expenses, which grasped the key points.

He bowed and said, "Your Majesty's considerations are thorough! If this policy is implemented, the people of the land will surely be grateful for Your Majesty's benevolence and work together to produce goods. With the people's strength restored, the foundation of the nation will be solidified, and a prosperous era can be expected! We, your subjects, will certainly do our utmost to promote it and live up to Your Majesty's wishes!"

"good!"

Xiao Chen made a resolute decision: "Immediately draft an edict to issue the 'Edict of Rest and Respite for the People' to the whole world, and announce to the people the policies of light taxes and levies."

The Ministry of Revenue, the Ministry of Personnel, and the Censorate were instructed to formulate detailed implementation rules, especially those concerning the punishment of corruption and excessive taxation, which had to be thorough and severe.

The edict should clearly state that this is a national policy of recuperation and development, not a temporary expedient, to reassure the people!

"Your Majesty, we obey!"

In the autumn of the sixth year of Xuanji, the "Edict of Rest and Respite for the People" was promulgated throughout the land.

The imperial edict was written in a sincere and clear manner. It not only stated the court's determination to restore people's livelihood, but also listed concrete measures to reduce or exempt taxes and fees, and warned against any possible acts of corruption that would harm the people.

Wherever the imperial edict reached, it was like a gentle spring breeze and nourishing rain.

In the fields and villages, countless farmers toil under the sun, perhaps unable to understand many literary phrases, but they understand words like "tax reduction," "reduction of poll tax," "limitation of corvée labor," and "prohibition of levies."

When the village head and elders beat the gong and explained the contents of the imperial edict in the most straightforward language, many people were stunned. Then, tears welled up in their cloudy eyes, and they knelt down with a thud in the direction of Chang'an, kowtowing repeatedly.

"Your Majesty... has shown mercy!"

"Taxes have been cut! They really have!"

"Honey, this year...this year we can eat more dry food, and we can get some cloth to make a new dress for the baby..."

Hope, like wild grass, can grow tenaciously even in the most barren land.

The policy of light taxes and levies provided the soil and water for this hope.

Many migrants who were initially hesitant about returning to their hometowns made up their minds after hearing the news.

The people who had settled down began to plan whether they could cultivate an extra half-acre of wasteland next year and raise a few more chickens and ducks.

Of course, the implementation of policies is bound to be accompanied by resistance and dissenting voices.

Some local officials and clerks who were used to profiting from this were secretly dissatisfied, feeling that their source of income had been cut off.

Some officials who were not so patriotic were worried about the court's expenses.

However, the severe punishment clauses in the emperor's edict, as well as the censors and spies sent by the Censorate and the Embroidered Uniform Guard to conduct investigations, hung like a sword over most people's heads, forcing them to restrain their behavior, or at least, on the surface, to follow the new rules.

Xiao Chen knew that this edict was just the beginning.

For the people to truly rest and recuperate, it requires the earnest implementation of policies by officials at all levels, the passage of time, and favorable weather conditions.

But he also knew that if the direction was right, he wouldn't be afraid of how far the road was.