Chapter 1996 - Softening

Wang Qiyi was in fine spirits. At the task force's working dinner and briefing in Room 114 of the Finance and Tax Bureau, he even managed to slip in a bawdy joke. Whether it was too subtle he couldn't say, but aside from Chu Xiaoran, the other four seemed completely uncomprehending. This did nothing to dampen his mood.

The Lin and Shi families had been prepared for the task force's arrival, but the demand to seal the accounts for extended audit caught them entirely off guard. Wang Qiyi had thought this through well in advance. When it came to navigating verbal twists and turns, these people possessed skills far beyond his inexperienced subordinates. What he could rely on were only two things: cross-referencing related business records and strict enforcement of case-handling discipline. "Build hard stockades, fight dull battles"—that was the approach.

"You should have seen Old Man Lin's face when we pulled out the Noble Gathering cash flow statements—it turned absolutely green. Hahahaha!" Chu Xiaoran had found her stride today. Major households like the Lin family—people she'd never dared approach in the past—now answered "yes, yes" to her every question, and the feeling was exhilarating. "Then we slowly brought out the other families' ledgers. Each one we produced, Master Lin's face darkened another shade. By the time all nine books were stacked on the table, he looked like a corpse. Team Leader Yao, Comrade Xu—isn't that right?"

"Exactly. Especially that Young Master Lin. He came rushing in so anxiously at first. But before we'd even finished laying out the ledgers, he fled again without a word. Where's the composure of a great household in that?"

"He was scared witless. In the old days, when did government officials ever do anything like this?" Yao Yulan's mood had improved considerably as well. Her group included Xu Zhewei and Chu Xiaoran—both with prior experience as accountant and household manager respectively. They'd confirmed the Lin family's under-the-table dealings without expending much effort. The next step was using this as a breakthrough point to expand their findings.

"Similar to your experience. But the Shi family has something relatively unusual—besides his operations in the city, he also has business in Qiongzhou." Zeng Juan set down her chopsticks and flipped through her notebook. "Specifically in Sanya. Our preliminary investigation only indicated a branch office. But after reviewing the accounts today, Comrade Huang and I ran the rough numbers. This isn't just any branch. The capital the Shi family has invested there is substantial."

"Hasn't Qiongzhou been under Senate rule for ages? Then he'd have had no opportunity to evade or underreport taxes. That piece of meat isn't very fat for you."

"This Sanya branch—it's quite large?" Wang Qiyi shoveled a mouthful of rice while picking up Zeng Juan's group report, reading as he chewed.

"Mm... Not simple at all." He nodded slowly, though a smile crept to the corner of his mouth. "Little Zeng, is this Sanya branch managed by that Second Young Master Shi—the one nicknamed 'Chair Shi'?"

"Yes. Shi Misi, the Shi family's second son."

"Hehe, now that's very interesting." Wang Qiyi suddenly resembled a child spotting a new toy, his eyes gleaming with delight. "I'm making an adjustment now. Zeng Juan, Huang Ping—you two depart for Sanya tomorrow. Investigate the Shi family and follow that thread. As for their city operations, I'll assign others. Complete the handover properly. Yao Yulan, take Chu Xiaoran and Xu Zhewei—continue digging deep into the Lin family! Make it an iron-clad case, understand?"

"Yes, sir!"

The progress of both groups had far exceeded Wang Qiyi's expectations. He'd observed the accounting standards of this era during previous tax surveys and routine patrols. But for some reason, he'd always harbored a certain apprehension toward these major households. He'd assumed the accountants of Merchant Princes in South China's foremost commercial port couldn't be too far behind the average standards of the Big Four in the old timeline. He'd worried about becoming the first "professional" in the Senate to get his face slapped by natives supposedly centuries behind. Today's results had given him solid reassurance. These Merchant Princes were indeed hardworking, and their skill levels were certainly respectable. But all their kung fu had been spent outside the account books. As Zeng Juan had put it: "We even helped them recover several deficits. Does this count as inspection or charity work?"

Considering how the gradual implementation of the tax system would, conversely, force these major households to start falsifying their books in earnest, Wang Qiyi felt a sense of absurd amusement.

Of course, this was also understandable. Fraudsters of this era generally never allowed matters to develop to the "account inspection" stage. If things truly reached the point of requiring such inspections, the matter was essentially already settled. No wonder the servants at Liang Residence today had worn faces like dead ash, as if mourning deceased parents. Even the Liang father and son hadn't looked particularly well—one could see it was only composure maintained through visible effort.

Today's visit filled him with confidence for future inspection work. Guangzhou City harbored quite a number of gentry and major households. By now, they'd accumulated substantial compromising materials on them. Inspect accounts family by family. "Having Law to Abide," "Violating Law Must Be Investigated," "Enforcing Law Must Be Strict." A few rounds would be sufficient to destroy their foundations from the economic base up.

Everything in this world, stripped to its essence, required material support. Destroy their material basis, and these aristocratic households would naturally decline. No need for knives or guns. The common people could witness with their own eyes their helpless deterioration and the undignified spectacle of their desperate struggles. This would completely deprive them of any possibility of martyring themselves tragically and leaving behind noble reputations.

Compared to the Lin and Shi families, the Liang family's approach had shown Wang Qiyi the genuine distinction of this era's political-commercial aristocracy. He'd seen the legendary Young Master Liang for the first time today. Nearly forty years of age, with a bearing of effortless grace. His manner of advancing and retreating, speaking and listening, carried genuine refinement—neither humble nor arrogant. His responses came with an air of serene detachment, as if discussing some other family's affairs entirely.

When Li Fulai produced the Noble Gathering cash flow records and asked him to explain the financial dealings between the two families, he'd merely fanned himself lightly and spoken with unhurried calm: "Director Wang, Director Li, please observe clearly. My Liang family's documents are written in black ink on white paper. Shares withdrawn, accounts settled. The Luo family and my Liang family signed and sealed the agreements. Share debts and monetary matters were written off completely. As for these account books—this student was not born an accountant. I cannot read them..."

"Hehehe, cut off so cleanly? When Noble Gathering first submitted to the Liang family back then, the Liang family's share couldn't have been so small." Li Fulai pressed relentlessly.

"Director Li, please don't raise matters of 'submitting' again. That practice prevailed under the former dynasty. Whenever someone held even a juren degree, others naturally came forward to register their property under his name. It was nothing more than evading a few court taxes, avoiding harassment from yamen clerks. My Liang family has produced jinshi for two generations—countless people sheltered under our door. We received a modest monthly 'filial profit' payment. How could we possibly manage the accounts of so many families? Besides, that was still their property. We merely lent our title, taking a small fee to maintain our household. We neither could nor would intervene in others' business. Since the Senate came to Guangzhou, the newspapers preach the New Tax Law daily. Your Bureau's cadres have visited our humble home often to explain matters. This student understands that such 'Submitting and Sheltering' practices are illegal under the New Society. Since my Liang family lives under the Great Song's rule, we naturally wish to abide by the Great Song's law. The submitting arrangements were cleaned up long ago. Noble Gathering and the Luo family have both registered with Guangzhou Prefecture Yamen and your Finance and Tax Bureau respectively. The two parties have no further involvement. Everything is now discussed purely in terms of shares and debts."

Young Master Liang's speech was pleasant to hear, seamlessly constructed, every seam tightly closed. His attitude could certainly be called cooperative. Li Fulai momentarily found no purchase in his words. He cursed inwardly: This slippery glass egg—nothing sticks to him! He tried again:

"Advisor Liao of Noble Gathering is said to be a former Liang family man. Why did he go to work as their accountant?"

"Advisor Liao never actually entered our household registry. He had originally resigned when he returned home for mourning. He had no formal connection to the Liang family. He is also a man with elders and dependents to support—he must find a livelihood somewhere. Noble Gathering hired him as an advisor; it's simply ordinary employment. East is East, West is West; guest is guest, host is host. What impropriety could there be?"

"The coincidence is just too convenient? There are thousands of accountants in Guangzhou City, if not five hundred. Why hire him specifically?"

"Noble Gathering's business—though my family holds some shares—is ultimately not family property. We simply sit and receive annual dividends. What people they hire, and why, this student neither knows nor finds it appropriate to inquire further. Even if he has committed some fault, the Senate possesses its own laws for disposition. The Great Song operates on evidence and stresses the principle of not engaging in guilt by association, does it not? I'm afraid Director Li's words are somewhat inappropriate."

This rejoinder left Li Fulai momentarily speechless.

"Alright, alright, Director Li. If there are things we don't understand, we can understand them slowly. This isn't work for just a day or two." Wang Qiyi reached out to stop Li Fulai. The man's level wasn't high enough—he couldn't match verbal blows with an old fox like Young Master Liang. Of course, Li Fulai could also have shouted: "Liang Two! Stand up! This isn't a place for you to put on airs! Confess your problems honestly, now!"

But the Senate didn't employ that approach—and Wang Qiyi himself despised it. He approved wholeheartedly of "Ruling the Country by Law." He held deep contempt for certain people in the Senate who forgot they were rulers, who treated law as nothing more than their personal will—drafting new regulations whenever none existed.

He turned to Liang Wendao: "Master Liang, the Liang family's accounts are numerous and complex. We'll have Director Li take them back so his people can review them at leisure for a few more days. We must avoid errors that might damage the Liang family's spotless reputation."

Liang Wendao smiled faintly. "Director Wang's words are too generous. 'Planning policy suited to one's position'—this is entirely proper. Please, take the accounts." He glanced at Liang Cunhou. "Tell Director Wang those worldly matters you mentioned to your father the other day."

"Yes, Father." Liang Cunhou suppressed the nausea rising within him and bowed toward Wang Qiyi. He held a juren degree—in the old days, where was there logic in behaving like this? But helplessly, this Bandit horde of crude blanks showed no regard for the Teaching of Names or for scholars. For the sake of the greater situation, he could only imitate Han Xin and endure the moment. "Director Wang, my Liang family established itself through farming and scholarship. Commercial matters were all cleared and settled by April of the New Calendar—we have no further involvement. The fields outside the city have been reported with full documentation. There is absolutely nothing concealed. I pray the Senate observes clearly! As for specific details, this student has already ordered everything compiled into volumes. Please take them back to your Bureau for reference along with the rest."

Wang Qiyi's face bore a smile. He repeated: "Good, good, good. Your cooperation with our work is much appreciated. Once we finish reviewing these account books, we'll return everything together." He waved to the group. "Everyone, pack up the account books carefully. Fill out the Temporary Detention Receipt clearly and present it to the Liang family for their records."