Da Ming: The system granted me immortality; I clock in every day.

Gu Yannian raised his head, a hint of mockery flashing in his deep eyes.

"Since His Majesty has stated that he will not take money or grain from the Ministry of Revenue, then the operation of these imperial estates and pastures should naturally be undertaken by the inner court. I propose that the imperial estates and pastures of the Imperial Horse Stable be treated as commercial workshops."

"All horses and fodder produced therein, if not used for the needs of the palace, but intended for trade with local areas, shall be subject to a 20% commercial tax in accordance with the commercial tax laws of the Ming Dynasty."

Upon hearing this, Zhu Qizhen was stunned, and Wang Zhen was dumbfounded.

Commercial tax?!

Since the founding of the Ming Dynasty, how could there be any reason for the imperial family to pay taxes?

Just as Zhu Qizhen was about to erupt, Gu Yannian calmly continued.

"Furthermore, although the grooms and farmhands recruited by the imperial estates are not registered by the Ministry of War, they are still citizens of the Ming Dynasty. Their rations, medicine when they are sick, and even weddings and funerals must be paid in full monthly by the imperial treasury, without any deductions."

"In the event of natural disasters or famines, the imperial estates must bear the risks themselves and provide disaster relief on their own; they must not borrow grain from the imperial granary. I wonder if Your Majesty would agree?"

Upon hearing this, the assembled officials in the hall all gasped in shock.

The Prime Minister Gu's plan is absolutely brilliant!

The emperor wanted to set up his own slush fund to raise horses, and the chief minister did not stop him.

But if you're going to do it yourself, then you have to be responsible for your own profits and losses.

Not only do they have to pay commercial taxes, but they also have to cover the entire cost of life for their subordinates, from birth to old age, illness, and death.

Zhu Qizhen sat on the dragon throne, his expression shifting between light and dark.

He was quickly calculating in his mind.

Pay commercial tax?

He never intended to trade those things; he wanted to raise an army!

As for paying the wages of the farmhands and covering their birth, old age, sickness, and death, the silver he had saved in his private treasury over the years was more than enough to support tens of thousands of people for several years.

As long as this private army can be built up and freed from Gu Yannian's control...

This price is worth it!

"Prime Minister Gu is absolutely right! The royal family should set an example for the world by abiding by the law and paying taxes!"

Zhu Qizhen gritted his teeth and loudly agreed, fearing that Gu Yannian would change his mind.

"In that case, I second that proposal. The Cabinet shall approve this proposal today." Gu Yannian calmly returned to the ranks.

After the court session ended.

Zhu Qizhen practically ran all the way back to the Qianqing Palace.

Upon entering the warm pavilion, he excitedly embraced Wang Zhen and burst into laughter.

"Hahahaha! Wang Banban! That old thief has fallen for the trap! Does he really think I care about that little bit of commercial tax? He has no idea that what I'm planting on the grasslands of Da Ningwei isn't grass, but swords and spears!"

"What we need to raise is not horses, but a battle-hardened army!"

Wang Zhen was also overjoyed and wept, kowtowing repeatedly.

"Your Majesty is wise! That old scoundrel Gu is senile and muddle-headed, only eyeing a few taels of silver in the account book. How could he possibly see through Your Majesty's grand plans!"

"The dawn is finally breaking in the Ming Dynasty!"

The master and servant were overjoyed in the warm pavilion.

It was as if they could already see the glorious moment when Gu Yannian was pulled off his horse by the imperial army they led.

Meanwhile, inside the duty room of the Jianji Hall.

Gu Yannian took off his official robes and changed into a comfortable lake-blue casual outfit.

He walked over to the small red clay stove and turned the fire up a bit.

A Jinyiwei commander, dressed in plain clothes and with a sharp face, appeared silently in the shadows of the duty room.

"Your subordinate pays his respects to Prime Minister Gu."

Gu Yannian picked up his teacup, brushed the tea, and spoke in a relaxed tone, as if he were chatting casually.

"Zhao Si, the Emperor is going to build an imperial estate in the suburbs of Beijing and in Daningwei. People from the inner court will definitely go down to claim land and recruit people in the next few days."

Zhao Si bowed his head respectfully.

"Understood, Your Majesty. The Embroidered Uniform Guard will keep a close watch and will not allow the inner court to recruit any bandits or refugees."

"No."

Gu Yannian shook his head slightly, a playful smile appearing on his lips.

"Let them recruit. Let them recruit anyone who is strong and healthy. But you must secretly tamper with things."

Gu Yannian put down the teacup, making a crisp sound.

"Order your spies in various places to deal with those thugs who squandered their fortunes through extravagant spending, those gamblers addicted to gambling, and those good-for-nothings with enormous appetites who are incapable of doing delicate farm work."

"They were all given a makeover and sent to the imperial estate's recruitment team as refugees."

Zhao Si was taken aback, then suddenly realized, a glint of awe flashing in his eyes.

"What is the Prime Minister going to do..."

"Since His Majesty has agreed to take care of the farmhands' lives, from birth to old age, sickness, and death, and their basic needs, then I will send him some fine young men."

Gu Yannian straightened his sleeves, his smile gentle.

"Raising an army for a thousand days costs the most in terms of food and silver. Those gamblers and scoundrels who enter the imperial estate are like living ancestors who can squander the imperial treasury."

"Although the Emperor's private treasury is abundant, without the income from the imperial granary, it is like water without a source."

Gu Yannian stood up and looked out the window at the bright spring sunshine.

"I want to see how long our little emperor, who is so good at math, and his attendant who can't even balance the accounts of the Court of Imperial Sacrifices, can keep these tens of thousands of people fed, clothed, and cleaned up."

"Let him do his thing for now. The winds of the capital are getting a bit tired; a little fun would be good."

In the sweltering summer of the eighth year of the Zhengtong reign, the incessant chirping of cicadas added to the oppressive heat of the Forbidden City.

Inside the East Warm Pavilion of the Qianqing Palace, ice jars, each about half a person's height, are placed in each of the four corners.

A wisp of cool air rose gently, completely shutting out the summer heat outside.

The sixteen-year-old Emperor Zhengtong, Zhu Qizhen, dressed in a light yellow summer robe, sat upright behind a large imperial desk.

He held a bowl of chilled plum juice in his hand, but hesitated to put it in his mouth.

Those clear eyes were fixed on a secret report in front of them, and the corners of their mouths couldn't help but turn up.

"Great! Excellent!"

Zhu Qizhen slammed his hand on the imperial desk, causing the plum juice to ripple.

He stood up excitedly and paced back and forth in the warm pavilion, his brows furrowed with an inescapable ecstasy and arrogance.

"Wang Banban, come and see! A secret report from the Da Ning Guard says that in just three months since the grasslands were established, they have already recruited eight thousand strong men! Several imperial estates on the outskirts of the capital have also gathered five thousand displaced young men. That's thirteen thousand people!"

Zhu Qizhen was so excited that his face turned red.

It's as if I can already see this invincible iron army of its own galloping across the borderlands.

"That old scoundrel Gu thinks I'm just playing house, raising horses. He has no idea about my imperial strategy of feigning one move while secretly making another!"

"Once this army is fully trained, I will be able to break free from his suffocating web of schemes and truly become the master of the Ming Dynasty!"

However, just as the young emperor was immersed in his grand ambitions and dreams of conquest...

A trembling hand lifted the cotton curtain in the warm room.

Wang Zhen, the Grand Eunuch of the Directorate of Ceremonial, had lost his former domineering manner in the palace.

He walked in with two huge dark circles under his eyes, carrying several thick account books in his hands, and staggering.

His once fair complexion was now as yellow as paper.

It was as if they had just crawled out of the deepest hell.

"Your Majesty..."

Wang Zhen's voice was so weak it sounded like a mosquito's hum. He knelt down in front of the imperial desk with a thud and held the account books high.

Zhu Qizhen was in high spirits when he saw Wang Zhen's lifeless appearance and frowned slightly.

"Wang Banban, what's wrong with you? The recruitment of soldiers in Da Ning Guard has gone so smoothly, why do you, the meritorious supervisor, look so worried?"