Chapter Ten: First Arrival in Linqing

[Thanks to the reader: Vine Grass Qilin for your generous support~]

Linqing.

This is an excellent place, especially for the Ming Dynasty whose capital lies in Beijing, for Linqing’s importance is magnified by its position along the Grand Canal.

Chief Compiler Qiu Jun once remarked in the “Annals of Emperor Xianzong”: “Now that the nation’s capital is in Yan, which lies at the northernmost reaches, all wealth and provisions flow in from the southeast. The convergence of the canals is like a throat to the human body—if food cannot pass for even a single day, death is imminent.”

“Linqing lies at the very end of the Confluence Canal. All the locks are gathered here, all the tributaries meet in this place, and it sits high above, where the waters flow swiftly and are quick to drain—thus, for the entire stretch of waterway, some three thousand seven hundred li, Linqing is its key point.

“Linqing draws the waters of two rivers, merges them northward for over a thousand li until they reach the Grand Canal, and lies only one hundred sixty li from the capital. The prefecture stands as the throat of the river, at the crossroads of north and south, thus it is called the foremost ford among all prefectures.”

To put it plainly, Linqing is a vital junction for both waterborne and land traffic—a crucial node guarding the Grand Canal. It is a place of extraordinary importance to the nation’s geography, military, and administration.

In the middle years of the Xuande reign, the court established the Linqing Granary here, storing over three million dan of military provisions for northern campaigns.

Thanks to its strategic location, Linqing’s economy flourished, attracting countless merchants and becoming the commercial hub of all North China, its prosperity rivaling that of the capital itself. Naturally, a customs office was established to collect taxes, and Linqing’s branch of the Ministry of Revenue’s Monopoly Tax Office stood at the forefront of the empire’s eight major customs, its revenue twice that of its nearest competitor.

With the authority to levy shipping and commercial taxes, the Monopoly Tax Office was a power in its own right, its influence and authority rivaling that of the Linqing Prefecture itself.

“It is here that I shall truly realize my ambitions!” Zhu Cilang declared as he stepped off the boat, listening to the lively hubbub at the docks, a smile emerging on his lips. “Come, follow me—let us claim our own domain!”

Hearing this, Old Seventeen, somewhat bewildered, asked, “Master, are we really going straight there? Aren’t we going to wait for the rest of our party? The banner-bearer has already ordered the household guards to switch to swift boats and head south on their own. They should arrive in about ten days.”

Si Qi added, “And there’s Mr. Chang, Mr. Xie, and the others. They’ve also taken fast boats, and should be here in five days at most.”

“Oh? Five days, ten days? That will suffice,” Zhu Cilang replied, narrowing his eyes.

Seeing this, Si Qi said, “Then I’ll find an inn for you, Master.”

“What need is there for an inn? We’re going straight to the branch office!” Zhu Cilang strode toward the city. “In these days, I’ll see what scoundrels lurk in the city!”

Linqing Monopoly Tax Office, Ministry of Revenue.

The branch office stood on the west bank of the canal, and there was no need for Zhu Cilang to ask directions; all he had to do was follow the original boat owner as he delivered goods toward the berths on the southern and western banks.

Soon, a building of blue and gray tiles appeared before them, its sloped roof typical of official architecture.

Yet compared to the imposing grandeur one might expect from a tax office, Zhu Cilang felt a tinge of disappointment. It was merely a large courtyard, albeit with a sign reading “Branch Office, Monopoly Tax, Ministry of Revenue, Linqing,” which lent it a certain air of authority.

But for Zhu Cilang, who had seen the grand halls of the Forbidden City more times than he could count, this was hardly impressive.

Leading Si Qi, Old Seventeen, and his small retinue, Zhu Cilang lifted his foot and entered the Ministry’s branch office.

The office faced east toward the Grand Canal.

The front compound housed the public offices: the canal customs, the cargo inspection hall, the Yu Guo Market, the Dao Merchant Market, the customs ramparts, the ceremonial gate, the main hall, and auxiliary halls to the left and right, along with rooms for clerks and constables. The rear compound stored documents, registers, shipping tax proceeds, and the minting of currency.

The office consisted of three courtyards running north to south, with connecting halls, rooms for shipping taxes, a minting workshop, and more—spanning a hundred zhang in width, with over four hundred rooms and halls. It would have been difficult for Zhu Cilang to lose his way even if he tried.

At that moment, a cargo ship was passing through the customs. The ship owner disembarked, hurried over to a clerk, and with no small amount of flattery slipped him a piece of silver, which brought a broad smile to the clerk’s face.

The ship owner then went to the public hall to fill out the shipping manifest, detailing his place of origin, full name, type of vessel, beam width, owner’s name, and cargo description.

This was all for the purpose of collecting the shipping tax. The so-called “shipping tax” was based on the size of the vessel—a single “tax unit” roughly corresponding to one dan of cargo. In the fourth year of Xuande, it was stipulated that every one hundred tax units should pay one hundred strings of paper money. Later, as measuring by units became too cumbersome, the tax was gradually based on the width of the ship’s beam.

Zhu Cilang sized up the ship: it was a rare, large vessel, with a beam of nearly fourteen feet. By his reckoning, the shipping tax ought to amount to eight taels and eight qian of silver.

With this in mind, Zhu Cilang followed along and caught a glimpse of the manifest the ship owner had just filled out—remarkably, it stated a beam of only seven feet.

Zhu Cilang smiled faintly and said nothing.

Upon completing the shipping manifest, the ship owner also had to fill out a cargo manifest—listing the owner’s origin, cargo description, quantity, place of departure, points of transit, and destination. This was for the collection of commercial tax.

Most customs offices only collected shipping tax, but Linqing, as expected, was different; it also levied commercial tax—taxed according to the goods themselves.

Moreover, commercial tax here was collected in advance on an installment basis.

For example, if goods from Zhangjiawan were bound for the capital, three-tenths of the tax would be paid at Zhangjiawan, where a tax certificate would be issued. Upon arrival at Chongwen Gate in the capital, the remaining seven-tenths would be paid, with the certificate serving as proof.

Linqing customs did likewise.

Goods sold in Linqing paid the full tax; those sold elsewhere paid six-tenths in Linqing and the remaining four-tenths at the place of sale. For goods destined for Hexiwu or Chongwen Gate, two-tenths were paid at Linqing, with a red certificate issued noting the destination, and the remaining eight-tenths paid at Hexiwu—making up the full sum.

Sure enough, Zhu Cilang spotted a prominent, worn sign in the customs hall: “Advance Tax Certificates—Defaulters Will Be Punished.”

“Simple and to the point…” Zhu Cilang chuckled.

By now, the ship owner had finished both forms. The accompanying clerk nodded, took the manifests, and began swiftly drafting the tax receipt.

Zhu Cilang’s keen eyes caught the details at once…

“…Beam: seven feet; shipping tax due: forty-five strings of paper money…”

“They don’t even bother with silver anymore…” Zhu Cilang mused.

In these days, even using paper money for the privy would chafe. For a ship owner with a vessel so large, his connections and resources must be considerable.

Just then, the clerk handed the receipt to the inner hall’s accountant. The accountant glanced at the clerk, muttered something that Zhu Cilang could not catch, and completed the verification.