Chapter 234: Monopolizing Tax Collection
Wang Zhaomin poured out his grievances about the problems that had arisen since the Liao Sarvice tax was imposed. In his view, the court’s collection of silver was nothing but harmful to a remote, small county like Lingao. Every time the silver tax was collected, it caused chaos and greatly disturbed the people.
“Lingao is not like the Southern Zhili, it can’t even compare to Henan or Hebei! Where would the common people in a place like this get silver to pay? They have no choice but to sell their grain and cloth at low prices, which only fattens the merchants,” Wang Zhaomin lamented.
Wu De listened, understanding that this was another headache for the county. Lingao and Xuwen and Haikang, across the strait, were two extremes. On one side, due to sugar production, the commodity economy was developed, with grain being expensive and silver cheap. Here, it was almost entirely a natural economy, and silver was rarely seen in the market.
“I’ve heard that in Xuwen, across the strait, because of the abundance of sugarcane, rice is expensive and silver is cheap. Why not transport grain to Xuwen to sell for silver?”
“It’s not that easy!” This remark brought forth another torrent of complaints from Wang Zhaomin.
Wu Mingjin had had the same idea when he first took office and had even sent a family servant to Xuwen to inquire about the market. But to transport grain, one needed a certain amount of grain on hand for working capital, and this grain was nowhere to be found. Lingao barely managed to meet its annual grain tax quota, and the ever-normal granary had no surplus to spare. Furthermore, transporting grain by sea involved shipping costs, and if a ship were to capsize, no one could afford the loss. After the initial enthusiasm of his new post wore off, Magistrate Wu adopted the attitude of “less trouble is better” and abandoned the idea.
For the same tax payment, Haikang and Xuwen had it much easier than Lingao. The local yamen there earned a large income from the sugar trade. With silver, it was not difficult to buy grain, but with grain, it was not always possible to get silver. To make matters worse, Lingao’s agricultural level was even lower than that of Xuwen and Haikang, making it impossible to generate the necessary silver by exporting large quantities of grain.
For the government to meet its tax quota, it could only force the local people to sell their products at low prices. Although the monetization of taxes played an important role in breaking down the natural economy and establishing a commodity economy, for a place like Lingao, which suffered from frequent natural disasters and low productivity, it was highly destructive.
It was hard to believe that just across the narrow Qiongzhou Strait, there were two completely different worlds. Wu De marveled at the size of China and the complexity of its national conditions. For the first time, he felt a bit daunted by the great responsibility of “civil affairs” that he carried.
However, having talked this far, Wu De felt the time was right. He had been given full authority by the Executive Committee and could now lay his cards on the table with Wang Zhaomin.
He began, “Master Wang, you don’t need to worry about the grain tax—”
“I am most grateful!” Wang Zhaomin quickly expressed his thanks.
“Wait!” Wu De said slowly. “Regarding the matter of levying taxes on us Australians, I can agree to it here. Five hundred mu of paddy fields, not a single grain less. Not only that, for this year’s autumn levy for the entire county of Lingao, whether it’s the land tax, the poll tax, or the Liao Sarvice tax, we will take it all on and pay it on your behalf.”
“What?!” Wang Zhaomin was dumbstruck, at a loss for how to react. “The entire county’s grain tax”! This was completely unexpected for Wang Zhaomin—that someone would offer to pay the entire county’s autumn levy!
“The entire county’s grain tax?” Wang Zhaomin asked in disbelief.
“Precisely,” Wu De nodded.
Wang Zhaomin thought, These Australians are too bold! The county’s grain tax alone, the standard amount, was nearly eight thousand shi. Then there were the various expenses for collection and transportation. Even if every official involved was as clean as a whistle, it would still require ten thousand shi of unpolished rice to cover it, not to mention the more than eight thousand taels of silver for the Liao Sarvice tax.
The Australians had been collecting their “reasonable burden” throughout the county after the Spring Festival. How had they suddenly become so generous?
“This year, we will be the general tax-farmers for the entire county,” Wu De stated clearly, his tone leaving no room for doubt.
Wang Zhaomin was speechless for a moment. This was an outcome he had never imagined. He had considered that the Australians might refuse his request and not pay a single grain of rice. He had also thought they might demand an exorbitant price, or perhaps even ask the county yamen to collect their “reasonable burden” for them. But to take on the entire county’s taxes—this request was truly beyond his expectations. Even at the height of their power, the Gou brothers had never had such an idea.
“You really want to take on the entire county’s taxes?” Wang Zhaomin couldn’t help but ask again.
“Of course, it’s true,” Wu De nodded calmly. “We have always been true to our word. When have we ever broken our promise?”
Wang Zhaomin’s mind raced. Was this a good thing or a bad thing for him and Wu Mingjin? For a moment, he couldn’t decide.
However, he instinctively felt that this request concealed malicious intent.
“The dynasty’s grain tax is a tangled mess, with many tricks involved. And that Chen Minggang is extremely cunning and vicious…” Wang Zhaomin began to employ the tactic of “presenting difficulties.”
“We know that,” Wu De said, not intending to discuss the specific details with him. He simply stated their conditions:
“As for how much tax is due, I’m sure Master Wang is well aware and will not deceive us as ignorant outsiders.” Wu De’s eyes were fixed on Wang Zhaomin. “How much is the standard amount, how much is the wastage rice, and how much benefit the yamen should get—you can tell us everything. No need to be polite.”
“No, no, that’s not necessary…” Wang Zhaomin was already flustered. “This matter must be discussed with my master before a decision can be made.”
“Discussion is natural. But,” Wu De’s tone became threatening, “the autumn grain tax is a major matter for the county administration. I think Master Wu understands this principle perfectly.”
This was a direct and unmistakable threat: if they were not allowed to take on the autumn levy, the tax collection in Lingao would be impossible.
“Yes, yes, of course, I understand,” Wang Zhaomin said, his forehead beaded with sweat.
“So, the ‘Kunzei’ are determined to take on the entire county’s taxes?” Wu Mingjin asked with a worried expression.
“Precisely, my master! That bandit chief, surnamed Wu, spoke insolently. The implication was that if we don’t let them take it on, they’ll make sure the county’s autumn grain can’t be collected!”
“Old master, what are these ‘Kunzei’ up to?”
“Perhaps they intend to use this opportunity to accumulate wealth,” Wang Zhaomin said, after much thought. This was the only possibility he could think of. “But it doesn’t seem right. It’s very suspicious.”
“Exactly,” Wu Mingjin nodded. “To accumulate wealth, they need goods and valuables. What’s the use of so much grain? Besides, it’s very easy for them to get grain and money—they just have to tell the local squires to hand it over, who would dare refuse? Why go through all this trouble, putting on a show of taking over the tax collection?”
Taking on tax collection was not an easy task; it was both troublesome and complicated. To say the transmigrators wanted to get rich this way seemed unreliable.
The two of them thought it over and over but couldn’t figure out their motive. Of course, they both agreed that the Australians “had no good intentions.”
Good intentions or not, Wu Mingjin had few choices. He could either agree to let the Australians take over, or he could refuse and wait for them to cause trouble. He had to choose one.
The choice was obvious. Wu Mingjin had to agree. Based on the Australians’ past actions, they had always kept their promises. If they said they would take on the taxes, they would certainly not play the trick of collecting the grain and not paying the tax. To have the taxes collected on time would be a good thing for Wu Mingjin. At worst, the Australians might increase the wastage and surcharge to collect a few more shi of grain—but that was the common people’s problem, not his.
“I’m afraid this year’s income will be much less,” Wang Zhaomin reminded his master.
“There’s nothing to be done,” Wu Mingjin sighed, though he intuitively felt that it probably wouldn’t be less. Still, he had to put on a helpless expression. “Less trouble is better than more. I only hope to finish this term as magistrate peacefully and return to my hometown immediately after I leave office…”
Wang Zhaomin was speechless and could only take his leave. He thought to himself, My master says ‘there’s nothing to be done,’ but I still have to find a way to secure his benefits from this year’s autumn grain—after all, it directly affects my own income. He asked his concubine to brew a pot of tea and carefully considered the whole situation. The matter of the Australians taking over the tax collection, no matter what malicious intent they harbored, was not a bad thing for Wu Mingjin or himself, at least for now.
The grain tax could be paid in full and on time, and he wouldn’t have to deal with the endlessly tricky clerks of the Household Office every day. As for the county’s “stubborn people,” the Australians’ fast guns and bayonets would take care of them. Suddenly, Wang Zhaomin found himself hoping the transmigrators would give a good lesson to this group of people who had always disdained his authority.
The next day, he met with Wu De again, and the two sides reached an agreement on this issue.
The Australians would take on the entire county’s taxes, including the grain tax, the poll tax, miscellaneous taxes, and the Liao Sarvice tax. All would be paid in full and on time to the county yamen.
“The deadline for the autumn grain is the end of the eleventh month,” Wang Zhaomin reminded him. “But it’s better to be early than late. After it’s collected, the county still has to transport it to complete the payment. Transporting large amounts of money and grain is a difficult journey. Lingao has to cross the sea, which takes a lot of time. So, it’s best to have it all paid by the end of the tenth month. That will give us more leeway.”
Transporting the money and grain to the capital was handled by the grain transport army in the Southern Zhili, and there were many tricks involved there, which Wang Zhaomin had witnessed. Qiongzhou Prefecture did not have a grain transport mission; the county was responsible for its own transportation, which inevitably involved dealing with shippers.
The earlier the money and grain were shipped, the cheaper the transport fees. As the deadline approached, the shippers, knowing the government couldn’t be late, would deliberately dawdle to extort higher fees.
“…At such times, if the ‘wastage rice’ is not enough, we have to conscript the common people to transport the grain. This is a great burden on the people and a major corrupt practice. Please be mindful of this!”
“Is the county’s money and grain delivered to Qiongzhou Prefecture?”
“It’s complicated,” Wang Zhaomin said. “The county’s autumn levy has several destinations.”
Of the total autumn grain of 7,686.79 shi, 6,489 shi was official rice for the capital’s granaries. This was the portion of the autumn grain that needed to be transported.