Traveling back in time to Liu Feng, starting with rescuing soldier Guan Yu.

Seeing that Bu Zhi's attitude had softened, Liu Feng secretly breathed a sigh of relief. Having achieved his initial objective, Liu Feng rose to take his leave.

"In that case, I will not trouble Elder Bu any further. Liu Feng takes his leave."

He did not linger at the Bu residence, but ordered the guards to stay outside the residence to "guard" it properly. Then he mounted the Jade Lion Horse and rode towards the county temple.

The following morning, Liu Feng indeed delivered all the official documents of Changsha Prefecture to Bu Zhi's residence.

Bu Zhi remained calm and composed, neither mentioning surrendering to Liu nor declining guests. He simply took the household registers and tax accounts off the table and carefully examined them one by one, his hand still steady as he wrote annotations.

Liu Feng then sent several young men from the Kou and Liu families to work as clerks, which Bu Zhi accepted indifferently and assigned to copy documents.

Kou Hong had privately asked Liu Feng if he should send more people to keep an eye on things, but Liu Feng waved his hand and said that since Bu Zhi was willing to do the work and take charge, they should just make do with it for now.

We'll discuss the rest another day.

A few days later, Liu Pan's victory report arrived first. Wu's army in Yiyang surrendered without a fight, and the rest of the counties in Changsha surrendered without a fight either.

Immediately afterward, Kou Wei's military report also arrived from Lingling: Hao Pu remained silent for a long time after receiving the letter, and surrendered the city that very night, thus pacifying the entire Lingling region without a fight.

Quan Rou, the prefect of Guiyang, originally intended to defend the city, but when his troops heard that Hao Pu had surrendered and Kou Wei's army was approaching, one battalion mutinied that night. Quan Rou had no choice but to lead his personal troops to abandon the city and flee, and Guiyang was pacified.

Thus, the four commanderies of Jingnan—Wuling, Changsha, Lingling, and Guiyang—all returned to Liu Feng's control. From the moment Liu Feng led three thousand men out of the Dan River Valley, it had only been a little over a month.

On the city wall of Linxiang, the crimson banner with the character "Han" fluttered in the river wind.

Liu Feng stood atop the city wall, gazing at the Xiang River flowing like a jade ribbon in the distance, and the merchant ships shuttling back and forth on its surface. The city had regained its former vitality, bustling with activity and teeming with people.

Liu Feng stood atop the city wall of Linxiang for a brief moment before turning and descending the wall. While the frequent reports of victory were certainly gratifying, what occupied his mind at this moment was not the Han banners flying over the cities of Jingnan, but rather how to make these four counties of Jingnan his base of operations!

Liu Feng calculated in his mind that his troops now numbered in the tens of thousands. These included the barbarian soldiers of Shamoke, Liu Pan's former troops from Jingzhou, the surrendered soldiers he had incorporated, and the young and strong men from aristocratic families who were coming to join him one after another.

These troops need provisions, clothing, armor, and weapons.

He must establish his own strategic rear based on the four commanderies of Jingnan. But to do this, relying solely on military force is far from enough.

Liu Feng needs the support of the people.

That afternoon, Liu Feng ordered a messenger to send a message to Linyuan, inviting Ma Liang to come to Linxiang to discuss important matters.

A few days later, Ma Liang's boat traveled north along the Xiang River and arrived at the Linxiang ferry. He was still dressed in a plain dark robe, holding a feather fan, and followed by several civil officials carrying the household registration and tax ledgers he had brought back from Wuling.

Liu Feng had already set up a table in the main hall of the government office in Linxiang City to await them.

"Mr. Ji Chang."

When Liu Feng met Ma Liang, he didn't bother with pleasantries and went straight to the point.

"The four prefectures of Jingnan have been pacified. On the surface, the cities have changed hands and the flags have been replaced, so it can be considered a restoration. But in the past few days, I have visited the streets of Linxiang, and the people look pale and sickly. Although the markets have returned to their usual bustling state, they are mostly struggling to stay afloat. What was the burden on the people when Eastern Wu was in power?"

Ma Liang placed the feather fan on the table and took out a scroll of bamboo slips from his sleeve, unfolding it. It was a collection of tax accounts for Wuling County that he had ordered to be compiled when he was in Linyuan. The handwriting was neat and dense.

"My lord, although the Eastern Wu's rule over Jingnan was short-lived, it was nothing short of exploitative. Take Wuling Commandery as an example: on top of the Han system's one-thirtieth tax, Eastern Wu added a 'military tax,' levying an extra three liters of grain per mu. They also established a 'naval tax,' requiring each household to pay one bolt of cloth or two hundred coins annually. Furthermore, the families of surrendered soldiers from Jingzhou were incorporated into 'military households,' their land was confiscated, and they received only a monthly ration. The aristocratic families could barely manage, but ordinary farmers were already nearly bankrupt. The situation in Changsha, Lingling, and Guiyang Commanderies was roughly the same, or even worse."

Liu Feng took the bamboo slip, examined it carefully, and then remained silent for a moment after putting it down.

"All these taxes are abolished."

"All of them?" Ma Liang raised his eyes slightly.

He had already guessed that Liu Feng would cut taxes, but he didn't expect it to be so thorough.

"all."

Liu Feng's tone showed no hesitation.

"The biggest reason why Eastern Wu is unpopular in Jingnan is its exorbitant taxes and levies. If the people cannot make a living when our army first arrives, their hearts will not truly be won over. We shall abolish all the harsh taxes imposed by Eastern Wu and restore the Han system of one-thirtieth tax. At the same time, we shall issue an order to the four commanderies that all those who were forcibly incorporated into the military households by Eastern Wu shall be restored to civilian status and their land shall be returned."

Liu Feng paused, then tapped his fingers lightly on the table.

"Tax reduction is only the first step. Tax cuts can give the people a breather, but to truly get them on our side, we need more. The four prefectures of Jingnan have been plagued by war for years, and fields are lying in ruins. A few days ago, when Shamoke led his barbarian troops south, he passed through the countryside of Yiyang and returned saying that several villages were deserted and the fields were overgrown with weeds. The people have all fled, so who will cultivate the fields? If no one cultivates the fields, where will the army's food come from?"

A glint gradually appeared in Ma Liang's eyes. "Does Your Excellency mean to establish military farms?"

"Exactly."

Liu Feng got up and walked to the map, pointing to the mountains and rivers of the four counties in Jingnan.

"Back then, when Cao Cao established military farms in Yanzhou, he obtained a million bushels of grain a year, and from then on, he never worried about food supplies when he conquered all directions. The four commanderies of Jingnan have well-developed water systems, with the Xiang River, Zi River, Yuan River, and Li River crisscrossing them, making irrigation convenient and the land fertile, making it a land that naturally produces grain. However, due to constant warfare, people have fled and the land has been abandoned. If we could recruit refugees, allocate wasteland, and lend them oxen to grow grain, with the harvest distributed at a ratio of four parts government to six parts civilians, this would be much less than the heavy taxes imposed by Eastern Wu, and the people would naturally be willing to come. At the same time, the military provisions for the tens of thousands of troops in Jingnan would also be secured."

Ma Liang nodded slowly, took out another bamboo scroll from his sleeve, and unfolded it, which was already densely covered with entries.

"I had this idea when I was in Linyuan, but I didn't have time to discuss it in detail with you, my lord. I think the matter of military farming can be divided into three steps."

"First, we will conduct a land survey, taking over all the ownerless and abandoned land in the four commanderies and registering it. Second, we will recruit refugees, issuing a proclamation in the name of the government promising that those who enlist will be exempt from taxes for one year, and after one year, taxes will be levied at one-thirtieth of the original amount. Third, the old, weak, and wounded soldiers in the army will be converted into civilians on the spot, which will not only save military expenses but also enrich the local population. The ratio of 40% government to 60% civilians is more favorable than Cao Cao's 50/50 split. Once the news spreads, refugees from Changsha, Lingling, and Guiyang will surely flock here."

As Ma Liang got excited, he placed his feather fan on the table and pointed to the vast area between the Xiang River and the Yuan River on the map, which is what later generations called the Dongting Lake Plain.

"My lord, please look: the banks of the Yuan River in Wuling Commandery and the lower reaches of the Xiang River in Changsha Commandery are both fertile lands with a dense network of waterways. Eastern Wu only knows how to plunder in this area, neglecting its development and letting this excellent land lie fallow. If we were to vigorously implement military farming here, our military provisions could be self-sufficient within a year; and within three years, the four commanderies of Jingnan would be fertile lands stretching for thousands of miles, no less than the Chengdu Plain!"

Liu Feng sat down at his desk again, spread out a silk cloth, picked up his brush, dipped it in ink, and began to draft government decrees one by one.

Tax exemption, civilian registration, and military farms.

Liu Feng reviewed the three decrees again, then put away the cloth and, pulling Ma Liang along, headed towards the outside of the prefectural temple.

"Brother Ji Chang, this matter is of utmost importance. Please come with me, and I will find you an assistant to help you carry it out!"

Ma Liang's handsome face showed a hint of doubt as he rode alongside Liu Feng and the other two towards the east of Linxiang City.

They walked for a short while.

The two arrived at a house. When Ma Liang looked up, he saw the words "Bu Residence" written on the plaque above the house.

"My lord, could this be the residence of Bu Zishan?"

Liu Feng nodded, then dismounted, handed his mount to the guards at the gate, and led Ma Liang into the house with practiced ease.

Liu Feng seemed to be very familiar with the layout of the corridors of the Bu residence. Without needing any servants to lead the way, he strolled into the main hall, looked around, and did not see Bu Zhi.

Liu Feng walked into the main hall with his hands behind his back, and sat down in the main seat with a swagger, loudly calling out, "Where has Uncle Yun gone? Since we have such an honored guest, why haven't you served tea yet!"

As soon as he finished speaking, Bu Yun, the old servant of the Bu family, quickly walked out from the inner hall. Upon seeing Liu Feng and Ma Liang, he hurriedly cupped his hands and said, "My lord, Elder Bu is currently in his study handling government orders... Would you two need to go with him?"

Liu Feng waved his hand dismissively.

"No need, no need. Uncle Yun, please go and brew us a pot of the finest Yuelu Yunwu tea. Brother Ji Chang and I will wait here for Elder Bu."

After giving his instructions, Liu Feng gestured for Ma Liang to sit down and said with a smile, "Mr. Ji Chang, please sit down! Don't be shy, just make yourself at home."

It's just like being at home?

Ma Liang's white eyebrows furrowed in surprise. After pondering for a long while, he asked, "My lord, could it be that Bu Zishan has already agreed to serve the King of Hanzhong?"

"Old Bu did not pledge allegiance."

Liu Feng picked up the fragrant tea that the old servant brought, poured himself a cup first, and then filled Ma Liang's cup with tea.

"So what exactly does this mean?"

Seemingly sensing Ma Liang's doubts, Liu Feng smiled faintly and said, "Although Elder Bu is unwilling to surrender to me, he is actually an official of the Han Dynasty, appointed by Sun Quan, the governor of Jingzhou, as the governor of Jingnan. All government orders must naturally be discussed with him. However, Elder Bu is unwilling to go to the prefectural office to take charge of affairs, so I had no choice but to order the officials to send all government documents here."

"Through these interactions, we gradually became acquainted with everyone in the Bu household!"