Chapter Thirty-Seven: Purge to Complete Control

The crown prince smiled and nodded. “Well done. But this is not the end yet. All right, go on.”

Hearing this, Chang Zhilang gave a sly laugh and continued, “Therefore, because of the change in tax rates, prices in Linqing have indeed, as Your Lordship predicted, shifted. The price of rice, thanks to the continued influx of rice from the Great Lake region, has fallen from sixty-seven cash per dou to fifty-eight cash per dou. Of particular note is that, because of what happened today with the timber and bamboo levy bureau, rice prices in the city briefly rose. But after Your Lordship read out the imperial edict in open court, the price of rice immediately fell again. According to the data currently held by the subbureau, the change in tax rates has also caused a rapid rise in the prices of high-end luxury goods in the city, though at present there is still no further information to observe how this trend will develop.”

The crown prince gave a light smile and nodded. “Good. Very good. Everyone involved in this matter at the subbureau is to receive one merit; Chang Zhilang, you are to receive first merit. When the subbureau submits its report, I will seek further rewards for you all.”

Chang Zhilang answered excitedly, “Your Lordship’s approval will be remembered by this humble servant to the end.”

The crown prince smiled and waved a hand. “In my service, rules matter above all else. You need not worry about rewards for merit or punishments for faults. Work properly and you will not be shortchanged. However, once the merit rewards are settled, the data on all the changes brought about by the tax-rate adjustment must still be recorded, so that it may serve as reference for future revisions. In addition, pay close attention to the attitudes of all parties in the city toward the tax changes, and write them down as well, for long-term use. The construction of the Tax Bureau subbranch must also be accelerated. With this new infusion of silver, the Tax Bureau will have much more room in hand. Build a little house, hire a few scholars—feel free to be generous in your spending.”

Chang Zhilang scratched away rapidly on the thick card in his hands, recording every word the crown prince had spoken.

Though the crown prince, as head of the Tax Bureau, now had countless subordinates to run errands and handle affairs for him, he was not like his predecessor, who had reveled daily in drunken pleasure. Instead, he often went personally to the front lines to learn what was happening. As a result, whenever he discovered a problem, he would immediately order it corrected, and new rules and regulations were constantly being introduced.

The crown prince had a photographic memory and could recall everything he had said, but even that could not hold forever. So he had craftsmen under his command make him a thick cardboard tablet and a batch of quills, which he used as tools for shorthand note-taking.

From then on, everyone in the Tax Bureau quietly began carrying a thick card, and a quill was pinned behind each ear.

Chang Zhilang then reported on the progress of preparations for the Tax Bureau subbranch at the Imperial Academy. At this point, there was nothing especially urgent left to deal with.

Soon after, Wu Sen and Yan Wei also hurried over.

Seeing them arrive, the crown prince ordered them to sit.

Not long afterward, Wu Sen began his report.

There was no nonsense, no empty courtesy; this was the atmosphere the crown prince had established from the very beginning when he had been at the Ministry of Revenue.

Wu Sen was in charge of the Audit Office and was the crucial link in checking ship manifests and tax declarations. Now that he held such an important post, he was brimming with spirit, his expression excited, his tone carrying a natural vigor. He said with enthusiasm, “Today’s tax filings show ship levies totaling seven hundred sixty-three taels and three cash. Commercial taxes totaled two thousand nine hundred eighty-seven taels and nine cash and five tenths. We uncovered seven cases of underreporting and omission, and the fines and confiscations expected to be deposited in the treasury amount to about six hundred thirty-nine taels of silver. Calculated together, the ship levies and commercial taxes are much higher than usual. However, these are not taxes that can all be deposited in a single day. Because of the water-gate matter, many shipowners and merchants lined up to file their declarations, so this likely represents the workload of seven ordinary days. It is not truly the tax revenue one could normally collect in a single day.”

The crown prince nodded. “If we really recorded three or four thousand taels in a day, I’m afraid the censors would soon be denouncing me as though I had plundered Linqing itself. Ha-ha. Wu Sen, the Audit Office has done well. Submit the report as soon as possible, and I will consider your merits.”

“Thank you, Your Lordship! This humble official... will certainly submit the report as soon as possible!” Wu Sen was naturally very excited, though this time he managed to keep himself much calmer.

The crown prince smiled and waved him on, then turned to Yan Wei. “All right, all right. It’s your turn, Yan Wei. Though your report can be skipped.”

Then he looked at Chang Zhilang and Wu Sen and said, “Yan Wei has already shown me the accounts collected today. I have seen the grand total. More than three thousand seven hundred taels, and there are no problems with the accounts. I have seen how hard everyone in the Tax Bureau has worked this time. Still, from now on, matters within the Tax Bureau cannot be left to everyone to handle however they please. I have decided to combine the posts responsible for customs declarations, tallying, and related duties into the city tax office. For the time being, Yan Wei will be in charge there as acting director. Once the Tax Bureau subbranch is fully established and all the accountants and clerks in the Tax Bureau have been reviewed, trained, and examined, we will then determine the official posts.”

Hearing that he had instantly been promoted to director, becoming a figure on equal footing with the crown prince’s direct inner circle, Yan Wei only felt a thunderclap explode in his head. Trembling all over, he knelt upright on the ground and bowed deeply. “This humble official accepts the order! I... I... will certainly not fail in my mission!”

This time, the crown prince did not personally step forward to help him up, but instead nodded with majestic composure. “Good! Since you have taken on this additional duty, I will leave all subsequent matters to you.”

He then looked at Chang Zhilang and Wu Sen. “Before the tax office is established, there must be a training and examination session for the entire Tax Bureau. By training, I mean that all the clerks and functionaries of the Tax Bureau will be sent in batches, in orderly fashion, to study at the Tax Bureau subbranch of the Imperial Academy, where they will receive instruction in the tax ordinances and tax regulations I have set down. They must remember every rule by heart. I will treat this as the test of whether the subbranch is capable of doing its work!”

Chang Zhilang accepted the order solemnly. “Yes, Your Lordship!”

“Those who score excellent in the examination are to be given priority in hiring. Those who pass are to remain employed. Those who fail are first to be assigned some post outside the yamen and then dismissed. Those who perform badly are to be investigated thoroughly; if there is any problem, punish them severely before dismissing them! On this matter, the Audit Office must keep a firm hand on it. Remember, in my service there is absolutely no such thing as balancing merit against faults!” The crown prince’s gaze swept over Wu Sen and Yan Wei.

Wu Sen and Yan Wei both felt a chill rise in their hearts; they straightened their backs at once and answered solemnly, “Yes!”

At these words, Chang Zhilang, Wu Sen, and Yan Wei all felt the icy severity in the crown prince’s tone. It was obvious what he intended by doing this: he wanted to clean up the Tax Bureau into an office that he could mold entirely with his own hands.

After two rounds of discipline from Chu Lushan and Liu Pei, and then a lavish carrot in the form of greatly improved treatment from the crown prince, the Tax Bureau had already established his formidable authority.

But that was not enough.