Judge of the Song Dynasty

Chapter 219: Death and Taxes



After concluding his conversation with Wang Anshi, Zhang Fei called Fan Li and others to handle the administrative work, while he himself went home with Xu Zhiqian.

Ten thousand strings?

For Fan Li, this was the largest transaction of his life. By their profit-sharing arrangement, the firm would earn three thousand strings in profit.

Previously, he couldn’t make that much money in a year!

But for him, Zhang Fei’s business always brought both pain and joy.

A single lawsuit against over a hundred people, all of whom were prominent figures in Kaifeng County and Xiangfu County.

Could this really work?

Inside the carriage.

“What are you thinking about?” Xu Zhiqian asked upon seeing Zhang Fei’s serious and silent expression.

Zhang Fei glanced at her and smiled, “I know what you’re thinking, but what I’m thinking is definitely different.” Xu Zhiqian asked, “How do you know?”

Zhang Fei replied, “You’re definitely thinking about the tenant farmers, right?”

Xu Zhiqian nodded slightly.

Zhang Fei continued, “Actually, that’s the least of our worries in this case. If we can convict those large landowners, we will have the leverage to negotiate with them.

According to our laws, tax evasion, especially severe cases, can lead to up to eighty beatings. By sparing them the physical punishment in exchange for them assuming some of the tenant farmers’ tax burdens, they will certainly agree.

Because even if they don’t agree, they will have to bear almost all the taxes and fines themselves.”

Yes! Using punishment as leverage could work. Xu Zhiqian’s face lit up with joy, but she quickly asked, “Then what are you thinking about?”

Zhang Fei smiled bitterly, “I’m thinking about how difficult it must be for Academician Wang!”

Xu Zhiqian pouted, “That’s true.”

After a pause, she asked again, “If this goes to court, can we win?”

“Tax cases are actually the most complicated.”

Zhang Fei glanced at the account books, “One hundred and eight cases, this amount of evidence is enough to get us into the door, but it’s probably not enough to guarantee a win.”

With that, he fell into deep thought again.

Seeing this, Xu Zhiqian didn’t disturb him further.

When the carriage stopped, Xu Zhiqian noticed Zhang Fei was still deep in thought and couldn’t help but say, “Zhang San, we’re here.”

“Huh?” Zhang Fei was startled and looked at Xu Zhiqian, “What did you say?”

Xu Zhiqian blinked, “We’re home.”

“Oh.”

“Let’s get off.”

Stepping out of the carriage, it was already completely dark.

Lanterns were lit at the entrance.

Just as Xu Zhiqian was about to ask what Zhang Fei had been thinking about, she saw someone standing at the door and was taken aback. She looked at Zhang Fei.

Zhang Fei also looked at her, “Let’s go to your house first.”

At the Xu residence, Xu Zun was sitting in the hall, chatting with a young man.

That young man was none other than Emperor Zhao Xu.

After Zhang Fei arrived, Xu Zun and his daughter tactfully left, knowing that the emperor was here to see Zhang Fei, not Xu Zun.

“Did Academician Wang go to see you earlier?” Zhao Xu asked directly.

Zhang Fei nodded and looked at Zhao Xu with confusion, “Why did Your Majesty lend money to Academician Wang?”

The implication was that they had already devised a strategy to use moral pressure through pamphlets to force the scholars to intervene and make the landowners compromise.

Zhao Xu didn’t answer but asked, “Did you take the case?”

Zhang Fei replied sheepishly, “As a businessman, I can’t refuse business.”

Zhao Xu asked again, “Do you have confidence?”

Zhang Fei pondered for a moment, “Not much confidence at the moment.”

Zhao Xu asked, “Why?”

Zhang Fei explained, “Because the account books provided by Academician Wang are very limited and not detailed enough. If they were handed directly to the authorities for investigation, it might work, but to win a lawsuit, it’s insufficient. In court, evidence must be complete and detailed. If the other side finds any loopholes, we will be at a great disadvantage.”

Zhao Xu asked, “What if we can find more evidence?”

Zhang Fei replied, “Then of course we can win. But… but can this really go to court?”

Zhao Xu looked hesitant. After a moment, he sighed, “When Academician Wang came to borrow money from me before, I was also very conflicted. After all, we had already thought of a solution.

But Academician Wang said something that changed my mind.”

Zhang Fei asked, “What did he say?”

Zhao Xu said, “If we can’t even collect lawful taxes, what is the point of the reforms? Therefore, Academician Wang believes that this case is Heaven’s help to him. If we can’t overcome this hurdle, the New Policies will be meaningless, because they will still find ways to transfer the tax burden to the common people.”

This was actually an important reason for the historical failure of the New Policies. Zhang Fei nodded slightly.

Zhao Xu continued, “In fact, I have also been thinking about this issue these past few days. The failure to collect lawful taxes has complex reasons. The relationships among the local gentry, local officials, court officials, royal relatives, Buddhist monks, and Taoist priests are deeply intertwined. Even if I personally intervene, I would face great resistance. But if we can take it to court, we can cut through it with one stroke.”

In the feudal era, tax collection was always a power struggle. Faced with the deeply entrenched landlord class, even the emperor was often powerless, and mishandling it could lead to trouble.

This is why they had decided to take unconventional measures by issuing pamphlets.

But that was only a temporary solution. Moral pressure was only temporary. After a few months, everything would return to normal. At that time, Zhao Xu’s idea was to overcome this hurdle first.

But now the situation had changed; there was an option to sue. Previously, this was not available. The common people did not dare to sue, and even if they did, the case would not go through. Officials could only submit memorials, but memorials were also a political game, as the opposing side could also report.

However, suing was different. In a lawsuit, both sides had to present evidence.

The power struggle shifted from whether taxes should be paid to whether the case could be taken.

Arguing the latter was definitely more advantageous for them.

Because the essence of the former was not a legal issue but a financial one—arguing whether the imperial court should collect this money. Even if it was lawful tax collection, they could argue from the perspective of benevolent governance, saying that the people couldn’t afford it and asking if you wish to force the people to rebel.

Moreover, the scope of the crackdown would be broader. If you issued an imperial edict, it would mean a thorough investigation of everyone.

The latter was not a financial issue but a judicial one. I am just accusing them of breaking the law; I am not saying I want their money.

The judge could always rule that they don’t need to pay the taxes.

And the scope of the crackdown would be very narrow—just 108 people. The 109th person, even if he evaded taxes, would not be caught because no one sued him and the imperial court did not issue an order to investigate.

One was an edict, the other a judgment – completely different things.

After speaking, Zhao Xu saw Zhang Fei remain silent, so he added, “You said before that only the rule of law can enrich and strengthen the country. If even the tax law cannot be enforced, nothing else can be discussed.”

Without money, nothing can be discussed.

Wang Anshi’s reforms were also about making money for the country.

Zhang Fei was startled and quickly said, “To be honest, Your Majesty, I have also been thinking about this issue on my way back.”

Zhao Xu asked, “What do you think?”

Zhang Fei said, “It’s not impossible, but governing the country must start with governing the bureaucrats.”

Zhao Xu, on the verge of tears, said, “I can’t wait.”

Zhang Fei said, “As far as tax investigation is concerned, it can actually be completed quickly.”

Zhao Xu perked up and asked, “How so?”

Zhang Fei said, “I said before that I am not fully confident in this lawsuit because Academician Wang provided limited accounts. The reason he couldn’t provide more complete accounts is that there isn’t a strong tax investigation office within the government.”

Zhao Xu was taken aback, “Tax investigation office?”

Zhang Fei nodded, “If you want to take it to court and make the tax issue a judicial one, evidence is the most important. Therefore, Your Majesty must establish a very strong tax investigation department. Otherwise, this will only be an isolated case and won’t have long-term effects.”

Emperor Zhao Xu quickly said, “The court has tax investigation offices, and there are quite a few of them. The Three Financial Bureaus have one, the Transport Commission has one, and there are also local ones. They all have the authority to investigate taxes.”

Zhang Fei chuckled, “Your Majesty, can we really call what they do tax investigation? At best, they are just a bunch of bullies who pick on the weak and fear the strong, with no technical skills. Relying on them to investigate taxes, it’s no wonder we’re not poor.”

Zhao Xu’s mouth twitched a few times. Who gave you the confidence to look down on government offices, he thought, feeling slightly displeased. He asked, “Then tell me, what would qualify as a proper tax investigation?”

Zhang Fei replied, “I think the minimum standard should be to collect taxes even from bandits.”

Zhao Xu was stunned for a moment and then asked dumbfoundedly, “How could bandits possibly pay taxes?”

Zhang Fei retorted, “Why shouldn’t bandits pay taxes?”

Zhao Xu said, “Bandits engage in illegal activities. If we catch them, it’s a criminal case. Who cares whether they pay taxes or not?” Thɪs chapter is updated by NovєlFіre.net

Zhang Fei replied, “Your Majesty’s thinking is quite unprofessional.”

Zhao Xu was visibly unhappy, “Unprofessional?”

Zhang Fei nodded, “These are two separate matters. Illegal activities are one thing, but taxes still need to be paid. If bandits build houses in the mountains, they have to pay property tax. If they come down to buy wine and meat, they have to pay sales tax. This has nothing to do with whether their activities are legal.”

Zhao Xu laughed in frustration, “That’s pure nonsense. If they’ve already turned to banditry, would they still pay property tax?”

Zhang Fei said, “That depends on whether the tax investigation office is strong enough. If it is, even bandits have to obediently pay taxes.”

Zhao Xu said, “Some bandits are beyond what officials and soldiers can handle. Are you saying the tax office should be stronger than them?”

“Absolutely!”

Zhang Fei said, “If it’s not stronger than the officials and soldiers, then what’s the point? The hardest thing in this world isn’t fighting wars, but collecting taxes. Even the strong Han and Tang dynasties couldn’t collect all lawful taxes.”

Zhao Xu blinked and asked, “So, can we achieve this?”

Zhang Fei replied, “If Your Majesty is determined enough, it can be done. I can also offer some methods to help.”

“No need.”

Zhao Xu waved his hand, “I’ll leave it to you to handle.”

“What?”

Zhang Fei quickly said, “Your Majesty, I am merely a pen-in-cap, skilled in advising and strategizing, but asking me to execute this is a bit too much. I’m not one who can manage people. Even my servant, Xiaotao, spends her spring mornings sunbathing and eating candied fruit.”

Zhao Xu snorted, “You made it sound so easy just now, calling my officials bullies and my soldiers useless. I want to see how capable you are.”

Zhang Fei pleaded, “Your Majesty, I was just saying.”

“Just saying?”

Zhao Xu snorted, “Only you could say such things. Wang Anshi and Sima Guang wouldn’t dare to boast like this. So it’s up to you. Think about how to collect taxes from bandits, and I’ll fully support you.”

Before Zhang Fei could respond, Zhao Xu continued, “And about that pamphlet matter, I don’t plan to let it go. Keep it in reserve for emergencies, and you handle it.”

Zhang Fei coughed a few times, “Your Majesty, let’s discuss that later. Let’s focus on the current issue first. If we really want to go to court, the accounts are still incomplete. Your Majesty must secretly send people to gather more evidence.”

Zhao Xu snorted, “I’ll have someone contact you tomorrow. You arrange it yourself. I’m not as capable as you in collecting taxes from bandits.”

It’s over! Zhang Fei thought, realizing he might have boasted too much.

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