The imperial cause at the end of the Han Dynasty was not one of partial peace.

Chapter 98 Astonishing Achievements, Year-End Planning, and the End of an Era

On the last day of the year, firecrackers crackled in Linxiang City, signaling the passing of the old year and the welcoming of the new.

Inside the main hall of the prefectural government, the charcoal brazier was burning brightly, and the finest atractylodes was burning in the bronze Boshan incense burner, with wisps of blue smoke dispelling the damp chill of winter in Jiangnan.

The lacquered table in the hall was so shiny it could reflect a person's image. On it was a thick stack of accounting books, which were the summary documents of the thirteen counties of Changsha Prefecture for this year. The bamboo slips, papers and silk books were stacked layer upon layer, almost as tall as a person.

In the Han Dynasty, the year-end accounting was the most important event for each prefecture and kingdom. Every year around August or September, each county was required to submit its annual report on population, land area, taxes, and other relevant data.

Statistics on various government affairs, such as criminal justice, corvée labor, and warehousing, were compiled and recorded. The county magistrate personally carried the accounting books to the prefectural government for verification.

After the prefectural government verified and summarized the information, it dispatched an accountant to the capital with the accounting records to be presented to the Ministry of Personnel and the Ministry of Works. The imperial court then used this information to assess the performance of the prefectural and county officials and to decide on their promotions or demotions.

This year marks the end-of-year accounting for the fifth year of the Zhongping era. It is also the last accounting before the world descends into chaos.

Then came Dong Zhuo's usurpation of power, uprisings in Guandong, and the struggle for supremacy among warlords. The court's performance evaluation system would become a mere formality, the records of the Secretariat would be covered in dust, and the seals of the Minister of Works' office would be practically useless.

This may be the last time Liu Bei, in his capacity as a prefect of the Han dynasty, reported his achievements to the Han court.

Thinking of this, Liu Bei was filled with mixed emotions.

He straightened his clothes—today he wore the Jinxian crown, a crimson court robe, and a blue ribbon with a silver seal at his waist, which was the formal court attire of a prefect with a salary of two thousand shi.

Then he sat upright behind the vermilion table, his gaze slowly sweeping over the people below the hall, all of whom were the pillars of his governance of Changsha for a year.

On the left side of the hall, civil officials such as Ju Shou, Tian Feng, Cui Yan, Guo Yuan, Mi Zhu, Jian Yong, Chen Qun, and Liu Zihui, wearing tall hats and wide belts, sat according to their rank.

These people followed him all the way from Mount Tai to Changsha, trekking thousands of miles, devoting their hearts and souls to implementing his new policies one by one.

On the right side of the hall, generals such as Guan Yu, Zhang Fei, Zhao Yun, Wen Chou, Tian Yu, Qian Zhao, Gao Lan, Cheng Pu, Han Dang, and Zhu Ling stood with their hands on their swords.

These people followed him as he fought across the north and south, quelling the Yellow Turban Rebellion, defeating the Black Mountain bandits, pacifying Changsha, and aiding Yichun. In dozens of battles, large and small, he never suffered a defeat.

Newly recruited officials such as Fu Tong, Li Yan, Huo Du, Feng Xi, Su Fei, Gao Xiang, and Liu Wangzhi, though having only recently joined the staff, have already shown their talents and abilities.

In addition, there was another person, whom Liu Bei had specially arranged to sit in a side seat next to him—Cai Yong.

Cai Yong was also a literary clerk, but he didn't usually participate in Liu Bei's military affairs. Today, however, Liu Bei specially invited him.

Although he usually treated his "son-in-law" who acted on his own initiative with disdain, his presence at such a grand ceremony as a renowned scholar was itself a silent acknowledgment of Liu Bei's achievements.

Liu Bei withdrew his gaze and looked at Zhao Lei, the chief clerk standing beside the desk, and nodded slightly.

Zhao Lei, courtesy name Gongju, was a talent recommended by Guan Yu. He was calm and composed, and skilled in arithmetic. He had served as a senior accountant since the time of Mount Tai. When he went to the capital to present the accounting records of Mount Tai, his responses were appropriate and he was highly praised by the Ministry of Personnel.

This year, Liu Bei entrusted Liu Bei with this important task again when he planned to launch a military operation in Changsha.

Zhao Lei stepped forward, picked up the thickest summary book from the table, unfolded it in his hands, and spoke loudly.

His voice was clear and steady, echoing in the hall. All the officials below held their breath and sat upright.

"In the fifth year of the Zhongping era, Liu Bei, the Prefect of Changsha, respectfully submitted a report to the Ministry of Personnel and the Ministry of Works regarding the 'Population Matters' of the entire prefecture." Zhao Lei's gaze fell on the first column of the register, and he announced loudly, "In the ninth month of the fourth year of the Zhongping era, the population of Changsha Prefecture was over 143,000 registered households and over 760,000 people. In the ninth month of the fifth year of the Zhongping era, the registered households increased to over 186,000 and the population to over 950,000. In one year, there was a net increase of over 43,000 registered households and over 190,000 people."

Upon hearing this, a chorus of suppressed admiration erupted in the hall.

Cui Yan immediately clapped his hands and laughed: "When you first entered Changsha, the registered households numbered only 140,000 and the population was only 760,000."

In just one year, the population has increased by more than 40,000 households and more than 190,000 people.

"190,000 people—that's almost the population of an entire county! Since the restoration of the Han dynasty under Emperor Guangwu, Changsha has seen the fastest annual increase in population within a single prefecture!"

Tian Feng stroked his beard and nodded, his eyes filled with excitement: "The Rites of Zhou says: 'When people are presented to the king, the king bows and accepts them.' The increase in population is the greatest achievement in governing a prefecture."

"The increase in Changsha's population this year is not only due to the return of displaced people, but also clear evidence of the people's support for the Prefect's new policies. Those who had been hiding under the powerful families, including their followers and guests, have voluntarily registered themselves, which shows the people's trust in the Prefect."

Liu Bei, however, remained calm, having anticipated this outcome. Changsha, located in southern Jingzhou, was originally a fertile land with a large population.

The reason why there were only 140,000 registered households before was not only due to war, plague and epidemic, but also because powerful families hid, displaced people were displaced and the registration was inaccurate.

Now he is implementing a land-based tax system and cracking down on powerful and unscrupulous individuals who conceal land holdings and protect household registrations, leading to the exposure of a large number of hidden households.

In addition, the Central Plains were flooded, and refugees fled south. Li Yan alone resettled more than 110,000 people.

The increase of 190,000 people may seem astonishing, but it was actually a natural outcome.

What truly excited Liu Bei was the unregistered households who voluntarily declared themselves as registered residents—this meant that the people of Changsha had confidence in his new policies, were no longer afraid of retaliation from powerful clans, and dared to openly and honestly become registered citizens of the Han dynasty.

Zhao Lei continued his report: "The increase in registered households is due to good governance. The prefecture and government encourage agriculture and sericulture, and the people live and work in peace and contentment. Migrants are coming from the south, and hidden households are re-emerging, so the number of registered households is increasing daily. Now, in the thirteen counties of Changsha, the officials have kept records of all matters, including registered households, land, taxes, criminal cases, corvée labor, and granaries, without any omissions."

Tian Cao Yuan then rose and took the land register from Zhao Lei, reading aloud: "Regarding land: In September of the fourth year of the Zhongping era, the registered land in Changsha Prefecture was over 71,000 qing. In September of the fifth year of the Zhongping era, the registered land increased to over 96,000 qing. The net increase was over 25,000 qing."

He added in detail: "The increased land has three sources. First, since the Prefect entered Changsha, he has strictly implemented the method of taxation by acreage, and a large amount of land hidden by powerful families has been cleared out, totaling more than 12,000 hectares."

"Secondly, we attracted refugees and settled surrendered soldiers, and reclaimed more than 8,000 hectares of wasteland, of which no less than 3,000 hectares were newly reclaimed paddy fields along the shore of Dongting Lake."

Thirdly, after the Yue people submitted, they newly cultivated over 2,000 hectares of terraced fields on the flat land in front of the mountains in Liling and Chaling counties. In addition, there were official fields,

Miscellaneous increases such as those for school land and military farmland are not included.

He closed the document, his face beaming with excitement: "Ninety-six thousand hectares of fertile land, based on this year's double rice harvest and an average yield of three and a half bushels of grain per mu, the entire prefecture's annual grain production should be no less than three million bushels. With the tax system of one-fifteenth of the land tax, the annual revenue from land tax alone could exceed one million eight hundred thousand bushels."

As the Guanzi states: "When granaries are full, people know etiquette; when food and clothing are plentiful, people know honor and shame." Now, the fullness of Changsha's granaries surpasses that of Jingnan!

This achievement was entirely within Liu Bei's expectations. After all, Changsha was a fertile land with abundant water and heat, allowing for two harvests a year—a true blessing from heaven.

Even without these water conservancy projects, agriculture was already quite developed.

Now that the prefecture is investing heavily in water conservancy, with the benefit of irrigation, thousands of hectares of fertile land in northern Changsha are guaranteed against drought and flood, and the yield is naturally increasing.

Leaving aside other factors, rice in Changsha can be harvested twice a year, with an average yield of three to three and a half shi (a unit of dry measure) per mu (a unit of land area). How could this possibly satisfy Taishan?

Compared to that, even the best fields on Mount Tai only yield two and a half shi per mu. Meanwhile, the lowest fields in Changsha yield three shi, and the highest fields can reach four shi!

Moreover, Changsha has a vast territory, with fertile land stretching for thousands of miles, totaling 96,000 hectares of good farmland, almost 100,000 hectares. Using "hectares" was for the convenience of the imperial court's statistics and may not be impressive enough. If converted to mu (a unit of land area), that's 9600000 mu!

With so much fertile land, that was the foundation of Liu Bei's kingdom!

Because where there is fertile land, there will be tax revenue.

Zhao Lei continued reading: "Regarding taxes: This year, the summer and autumn taxes totaled 1.83 million bushels of land tax, and poll tax..."

The total amount collected from the tax and the supplementary tax was 94 million coins. Other taxes, such as those from the sale of goods, market rents, customs duties, profits from salt and iron production, and the transport of goods to the capital, were not included in the regular taxes and were reported separately.

"The profits from the monopolies on salt and iron," Zhao Lei turned a page and said loudly, "Since the Salt and Wine Commission was established in April, the annual revenue from salt production and winemaking has been 24 million coins. After deducting the costs of salt fields and wineries, as well as the salaries of officials, the net amount entering the treasury is 16 million coins."

"Regarding commercial tax revenue," Zhao Lei continued reading, "Since the establishment of the Commercial Tax Bureau in April, it has collected over 21 million coins in commercial taxes from three categories: transit taxes for traveling merchants, taxes for stationary merchants, and taxes on vehicles and ships. Of these, 12 million coins are from transit taxes for traveling merchants, 7 million coins from stationary merchants, and over 2 million coins from taxes on vehicles and ships. Luxury goods such as Shu brocade, pearls, rhinoceros horn, and ivory are subject to an additional heavy tax of 5%, which also brings in no less than 2 million coins annually."

Upon hearing this, Mi Zhu stood up and added, "The reason why commercial taxes can be collected in excess is entirely due to the newly established Commercial Tax Supervisor by the Prefect, who abolished the problem of double taxation at various county checkpoints. In the past, merchants had to pay taxes every time they passed through a county, resulting in layers of exploitation by the thirteen counties, which caused great suffering for the merchants, while the treasury received very little."

"Now that tax permits are in effect throughout the prefecture, and taxes are levied only once, the actual amount collected is several times higher than before, despite the low tax rate. This is proof that the treasury is overflowing despite light taxes and corvée labor."

Zhao Lei concluded his report by saying: "The total tax revenue for Changsha Prefecture this year is as follows: land tax 1.83 million hu, poll tax, tax, and other taxes 94 million coins, profits from wine, salt, and iron 16 million coins, commercial tax 21 million coins, and customs duties..."

City rent and other items totaled over ten million.

"Total: 1.83 million bushels of grain, and over 160 million coins."

One hundred and sixty million coins!

This number invigorated all the officials in the hall.

One hundred and sixty million coins—in peaceful times, this was almost half the annual tax revenue of a medium-sized prefecture. For Changsha, a mere county, to contribute such a huge amount of tax revenue was truly a remarkable achievement!

Liu Bei merely nodded slightly, showing little surprise. He was well aware, of course, that behind this sum of 160 million coins lay a series of new policies he had implemented in Changsha, including land taxation, the salt and wine monopoly, commercial tax supervision, and industrial and commercial tax laws.

This series of combined measures has led to the current abundance of the treasury. Without these new policies, relying solely on the poll tax levied under the old Han dynasty system, the annual revenue of Changsha Prefecture would only amount to tens of millions of coins.

Zhao Lei then read out the remaining items in the report, including matters concerning criminal justice, corvée labor, and warehousing, reporting them one by one.

After all the account books had been read aloud, Zhao Lei presented the thick summary book to Liu Bei with both hands and solemnly said, "This year's accounts are detailed and have all been summarized here. Please review and verify them, Your Excellency. If there are no objections, I will take this account book and set off immediately."

He went to the capital and presented the memorial to the Ministry of Personnel and the Ministry of Works.

All the officials in the hall turned their gazes to Liu Bei, their eyes filled with excitement and anticipation.

Within a year, the population of Changsha Prefecture increased from 760,000 to 930,000, the land area increased from 70,000 hectares to nearly 100,000 hectares, the grain reserves of the prefecture increased from hundreds of thousands of bushels to nearly two million bushels, and the tax revenue increased from tens of millions of coins to 160 million coins.

Such achievements, even placed within the entire four-hundred-year history of the Han Dynasty, are comparable to those of the exemplary officials during the reigns of Emperors Wen and Jing.

Once this report is presented to the Imperial Secretariat, it will surely be the most important in the land.

Everyone shared the same thought: the name of the Prefect must be a model for the world!

Liu Bei's gaze swept across the faces of everyone present.

He slowly raised his hand, and Zhao Lei quickly presented the rolled-up summary book with both hands.

He stared at the heavy ledger, bound together with bamboo slips and covered with silk, on which every administrative matter and every figure of Changsha Prefecture over the past year was densely written.

This is not merely a document submitted to the emperor; it represents the culmination of his hard work and dedication since arriving in Changsha, sharing both joys and sorrows with everyone present.

"Gentlemen," Liu Bei's voice was clear and melodious, "I entered Changsha in the fourth year of Zhongping, and it has only been a year since then. In this year, Changsha has grown from a mere 760,000 people and 70,000 hectares of land to 930,000 people and nearly 100,000 hectares of land. The treasury is a hundred times fuller than before; and the strength of our armor and weapons is unparalleled in Jingnan."

"This is not the achievement of one person, but the result of everyone's concerted efforts and mutual support. Lord Ju was stationed in the prefecture to oversee the overall situation and coordinate the overall arrangements."

"Tian Yuanhao toured various counties, inspected local customs and laws, and purged powerful and wicked people."

"Guozi Ni encouraged agriculture and sericulture, and promoted water conservancy projects, so that fertile fields were cultivated daily and granaries were full."

"Cui Jigui was in charge of the household registration, and he registered all households and people, which brought hidden households back into the public eye, and the population increased day by day."

"Mi Zizhong was in charge of the Treasury and established a tax supervisor, which attracted merchants from all directions, and the treasury was full every day."

He called out names one by one, without missing a single one, from civil officials to military generals, from old subordinates to new recruits, remembering the merits of each person clearly.

After he finished speaking, all the officials in the hall were excited and stood up, clasped their hands and said, "Your Excellency is benevolent and virtuous, your subjects dare not not die for you!"

'

Liu Bei stood up, held the ledger high, and said with deep emotion, "But the weight behind these figures—160 million coins in taxes, nearly two million bushels of grain, and 930,000 registered households—is something only we know. They are not just cold numbers; they represent the blood and sweat of countless soldiers, the toil of countless officials, and the hopes of countless people over the past year!"

"The governance of Changsha begins today; the achievements for the world lie in the future. I wish to encourage you all to strive together!"

He solemnly handed the account book back to Zhao Lei, saying, "My lord, take this account book with you to the capital. Let the court know that though Jingnan is far away, our loyalty and righteousness remain undiminished; though Changsha is remote, our patriotism will not falter!"

Zhao Lei accepted the account book with both hands, took a half step back, and bowed deeply to Liu Bei, saying, "Although I am not talented, I dare not fail to do my utmost to repay your trust, my lord."

With the accounts finalized, Jian Yong was ordered to prepare for the year-end banquet.

He was an old hand. Ever since Liu Bei raised an army to fight the Yellow Turbans, Jian Yong had been in charge of organizing the year-end banquets for rewarding the troops, welcoming banquets, and reporting banquets, without ever making a mistake.

Unlike last year's grand welcoming banquet, this year Liu Bei specifically instructed that there should be no extravagant celebrations, and that only officials from the prefectural government and military officers of the rank of Sima and above should be invited to spend New Year's Eve together in the main hall of the prefectural government.

Although the treasury is full, at this time of resettling refugees from all directions, constructing water conservancy projects in various places, and supporting tens of thousands of troops, we should save money wherever possible and avoid extravagance.

Even so, Jian Yong knew perfectly well that this was the first Lunar New Year's Eve after Changsha had been brought to a great state of order, a peaceful year that the entire prefecture had achieved through concerted efforts. How could it be treated so poorly?

Although he did not disobey Liu Bei's orders, he paid great attention to the details. At the banquet, in addition to the usual roasted meat, fish, dried meat, and seasonal vegetables, he specially arranged for several baskets of newly harvested Dongting tangerines.

They also had Zhen's Winery send over several jars of newly brewed orange wine. The wine was golden and clear, sweet and refreshing, with the unique fragrance of the Dongting orange groves. It was more popular than ordinary pepper and cypress wine.

Inside the main hall of the prefectural government, the lights were bright and the charcoal braziers were burning brightly. The lacquered tables were neatly arranged, and although the dishes on them were not luxurious, they were still plentiful and varied.

Guan Yu, Zhang Fei, Zhao Yun, Wen Chou, Gao Lan, Cheng Pu, Han Dang and other generals rarely took off their armor today, but put on new brocade robes made by Zhen Jiang for everyone, and they were all in high spirits.

The civil officials, including Ju Shou, Tian Feng, Cui Yan, Guo Yuan, Mi Zhu, Jian Yong, and Chen Qun, also wore tall hats and wide belts, and looked relaxed.

Cai Yong remained the most reserved one at the banquet, sitting upright at the head of the table to Liu Bei's left, with a pot of newly brewed orange wine in front of him. He would occasionally take a sip, observing the toasts and exchanges among the others in the hall from the sidelines.

His two daughters, Cai Wan and Cai Yan, sat in the inner room behind the hall with Zhen Jiang, Zhen Mi, and others. The inner room was separated from the outer hall by a bamboo curtain. The sounds of clinking glasses could be faintly heard outside the curtain, while inside, the girls chatted and laughed softly.

Cai Yan was already a lively girl. Sitting next to her older sister Cai Wan, she would occasionally peek out through the curtain before quickly looking away. Her appearance was indescribably lively and cunning.

Zhen Mi was still that pretty little girl, wearing a brand-new moon-white jacket, lying on Cai Wan's lap, pestering her to tell her stories from the Book of Songs.

Cai Wan couldn't dissuade her, so she softly recited: "The peach tree is young and tender, its blossoms are bright and beautiful. This maiden is going to her husband's home, may she bring harmony to her family."

After reading it aloud, he explained, "This means that a woman's marriage is like peach blossoms in full bloom—"

Before he could finish speaking, Zhen Mi tilted her head, her large, dark eyes darting towards the outside of the curtain, landing precisely on Liu Bei. Suddenly, she asked in a clear, crisp voice, "Since you married your husband, are you the peach blossom?"

Cai Wan blushed instantly and gently pinched her rosy cheeks, causing Zhen Jiang and Cai Yan to cover their mouths and giggle.

Outside the hall, Zhuge Jin, along with his younger brothers Zhuge Liang and Zhuge Jun, were also present. Zhuge Jin had grown into a composed young man. In the past few years, he had been taught by Cai Yong, and his speech and behavior had become increasingly calm and dignified, showing a hint of maturity beyond his years.

At this moment, he sat upright at the last seat, one hand supporting the little dumpling wriggling on his lap—the young Zhuge Liang.

The little guy was wearing a brand-new blue cotton jacket today, with his hair combed into two topknots. His bright black eyes curiously observed the room full of lights and the adults clinking glasses.

He held a New Year's coin in his hand, which Liu Bei had just handed to him. It was inscribed with the four characters "辟兵莫当" (meaning "to ward off evil") and strung with a red string. It was a talisman that was essential for children during the Han Dynasty's New Year.

He looked at it over and over for a while, then suddenly tugged at his elder brother's sleeve and asked in a childish voice, "Brother, why does the prefect write 'avoid war' on the money the magistrate gave us?"

Zhuge Jin patiently explained, "This is amulet money. Wearing it can ward off evil spirits and drive away soldiers, ensuring your safe growth."

Zhuge Liang nodded as if he understood, then turned the copper coin over and over to examine it, his earnest expression making it seem as if he were studying some classic texts.

Liu Bei sat in the main seat, looking at the joyful laughter filling the hall, and at the gentle smiles of the young women behind the bamboo curtain, his heart filled with mixed emotions.

He recalled that New Year's Eve two years ago in Fenggao, Mount Tai, where the sound of the Nuo opera drums still echoed in his ears. Zhuge Gui had brought young Zhuge Liang to watch the festivities, and the little guy was so frightened by the mask that he kept hiding in his father's arms.

Zhuge Gui has been dead for two years, leaving behind three children entrusted to him. Zhuge Liang has now begun his education and can recite the Analects fluently.

And Liu Bei, from being the governor of Taishan County, became the overlord of Jingnan, who controlled Changsha and commanded more than 10,000 soldiers.

Year after year, the world is filled with the warmth and life of everyday life.

He picked up the lacquer cup, stood up, and was about to speak when Zhang Fei's signature loud voice boomed out first.

He strode up to Liu Bei, wine bowl in hand, his leopard-like eyes brimming with fervor: "Brother! In the Battle of Yichun this year, the Jingse cavalry charged like a storm falling from the sky, while the navy's warships sailed against the current like divine soldiers. With a three-pronged encirclement, the bandits of Yuzhang were completely cornered!"

"But I also have a burning desire in my heart! While the galloping of those iron cavalry is certainly exhilarating, my two thousand armored soldiers in the Gengshi Camp, each clad in heavy armor and wielding large shields, train day and night, rising at the crack of dawn and advancing at the sound of the drum, drenched in sweat, without ever slacking off for a single day!"

"Brother, you personally promised that I, Old Zhang, would lead them in a tough battle!"

He became more and more excited as he spoke: "Next year! If there is another war next year, I, Old Zhang, will volunteer to lead the charge! I don't need the iron cavalry to charge first; I, Old Zhang, will lead two thousand Gengshi soldiers to break through the enemy lines head-on, so that the world can see that my elder brother not only has the Jingse iron cavalry under his command, but also these Gengshi infantry who can break through enemy lines!"

Guan Yu stroked his long beard, glanced at Zhang Fei sideways, a rare smile appearing on his lips, but he did not speak.

Zhao Yun, holding his wine cup, smiled gently. They all knew that Zhang Fei was really holding back.

Although the Battle of Yichun was a complete victory, it was ultimately just a rout battle of pursuing the fleeing enemy. For a fierce general like Zhang Fei, who loved battle more than life itself, it was certainly not satisfying.

Upon hearing this, Liu Bei put down his wine cup, patted Zhang Fei on the shoulder, and said only two words: "Don't worry."

Zhang Fei burst into laughter, not pressing the matter further, and downed his wine in one gulp. He trusted his elder brother. If his brother said not to worry, then there would definitely be a battle.

Liu Bei surveyed the assembled civil and military officials, slowly raised his lacquered cup, and said with deep emotion, "This year, Changsha has been well-governed, with an increased population, restored fields, full granaries, and well-prepared armor and weapons. This is all thanks to the concerted efforts of you all. However, the world is in turmoil, the Han dynasty is crumbling, and the road ahead is still long."

"May we gather again at this time next year to celebrate our victory together."

He downed the wine in his cup in one gulp: "To the great Han dynasty, to all the people under heaven, and to all of you—may you enjoy a healthy and peaceful New Year, and may peace prevail year after year."

The entire assembly raised their glasses in unison, their voices echoing across the rooftops: "A toast to the Prefect! A toast to the Han Dynasty!"

Firecrackers crackled outside the window, and lights shone brightly on every bank of the Xiang River. The fifth year of the Zhongping era quietly came to an end amidst this joyous atmosphere.