Judge of the Song Dynasty

After Emperor Zhao Xu finished his display of authority and established his dominance, Wang Anshi stepped forward: “Your Majesty, this case arose because of tenant farmers, and during the trial process, the opposing party repeatedly shifted responsibility to the tenant farmers and the imperial court, bringing shame upon the imperial court.

Therefore, I suggest the imperial court establish legislation stipulating that land taxes follow the land—whoever owns the land should be the one from whom the government collects taxes, without allowing tax burdens to be transferred, thus avoiding misunderstandings between the court and the people.”

Emperor Zhao Xu nodded, and before he could speak, Gu Ji, the Director of the Imperial Treasury, stepped forward and said: “I object. Tenant contracts are private agreements. If the court rashly intervenes, it may result in landowners being unable to find tenant farmers to cultivate their fields, while tenant farmers lose their livelihoods.”

Wang Anshi immediately retorted: “These are not private contracts. They affect the state. According to existing laws, merchants and landowners can use a piece of paper to dictate from whom the government should collect taxes, making the government their accomplice instead. What meaning would the tax laws established by the imperial court have? This is truly the height of absurdity.

Moreover, many landowners profit greatly as intermediaries, and when crises arise, they can also manipulate the relationship between the government and the people, creating a major hidden danger that must be addressed.”

Emperor Zhao Xu nodded and said: “Academician Wang speaks reasonably. Previously, the imperial court had already showed them leniency by allowing them to pay back unpaid contract taxes and let bygones be bygones, but they failed to appreciate this kindness and instead threatened the imperial court using tenant farmers.

In those unregistered contracts, they have already collected at least half of the tenant farmer’s taxes for themselves, yet they still shifted all responsibility to the imperial court and tenant farmers. This is absolutely outrageous. The imperial court cannot allow them to continue acting recklessly—this law must be changed.”

His tone was very firm.

Sima Guang suddenly stepped forward: “Your Majesty, I also believe this law has many flaws and needs modification. However, the existing tenant contracts all involve tax burdens related to tenant farmers, affecting perhaps a million people. This is no small matter—the court should handle it carefully to avoid creating greater misunderstandings.”

Wang Anshi snorted: “Academician Sima is being somewhat alarmist. It’s merely a matter of having those landowners modify a contract. How difficult could that be?” Sima Guang said: “I am absolutely not being alarmist. If the court orders that tenant contracts must be immediately modified, and if landowners are unwilling to bear the burden and would rather farm the land themselves, couldn’t they use this as grounds to dismiss tenant farmers? These are all matters the court needs to consider.”

Wang Anshi said: “Then let them do as they please. If they leave the fields uncultivated, the losses won’t fall solely on the tenant farmers.”

Sima Guang said: “We cannot speak so lightly. If too many tenant farmers are dismissed in a short period, it won’t simply be a matter of losses—it will also place an enormous burden on the imperial court. The costs would outweigh the benefits.”

“The same old reasoning again.”

Wang Anshi scoffed: “Show them tolerance, and you’ll only get them taking a mile when given an inch. Hesitation in decisive moments only invites chaos.”

Sima Guang said: “I have not opposed modifying this law. I only suggest the court should consider all aspects thoroughly to avoid unnecessary misunderstandings. As ancestral law states, comprehensive order is needed as precaution against malfeasance.”

Wang Anshi spread his hands: “If we delay this, I fear it will end up going nowhere again.”

Sima Guang said: “I never said we should delay. The court can immediately decree that from this day forward, newly signed tenant contracts cannot transfer tax burdens to tenant farmers. However, for previously signed tenant contracts, the court should also give landowners and tenant farmers some time to prepare.”

Han Qi stepped forward and said: “Your Majesty, I believe Academician Sima speaks reasonably. Regarding the problems with tenant farmers and corvee laborers, the court has previously addressed these issues with solutions.

Though the solutions were good, they often were implemented for a period and then fizzled out. If Your Majesty is determined, then you should consider thoroughly and prepare adequately to avoid repeating past mistakes.”

Fu Bi, Wen Yanbo, and others stepped forward one after another, expressing support for Sima Guang.

Seeing the opposition ganging up on Wang Anshi, Lu Huiqing immediately stepped forward: “Your Majesty, in my view, this problem is very simple—it tests the court’s resolve. If the court does not decide immediately, it will give them false hope, making resistance even greater. The longer we delay, the more disadvantageous it becomes for the court.”

Both factions had their reasonable considerations.

Since the Northern Song did not restrict land consolidation, owner-farmers were disappearing on a large scale, while tenant farmers had gradually become the majority. This was not a problem affecting just a small portion of people, but rather a fundamental issue that needed careful consideration. Once problems arose, it would become very troublesome, so thorough consideration was absolutely necessary.

However, Wang Anshi believed that while this problem indeed involved many people, the issue itself was very simple, and the solution was also very simple. Once you tried to consider everything thoroughly, matters would become very complicated.

Managing such a group of people was indeed quite difficult for Emperor Zhao Xu.

But he was clear on one point: this problem had to be resolved immediately, as it concerned his authority. After pondering for a long while, he asked Sima Guang: “Academician Sima, can this be completed within this year?”

This year? There were only six months left.

Sima Guang was overwhelmed, but Emperor Zhao Xu’s tone implied that if he said it was impossible, the task would be handed to Wang Anshi. He bowed and said: “This subject will do his utmost.”

Emperor Zhao Xu nodded and said: “This law shall be revised by the Court of Penal Review.”

Then he turned to Wang Anshi and said: “Academician Wang should still focus on reform.”

Wang Anshi bowed and said: “This subject obeys the command.”

After settling this matter, the meeting came to an end.

From the head-shaking and sighing expressions of many ministers, one could tell how miserably they had lost this round.

They had never expected that the emperor would also employ such tactics.

This was truly damned frustrating.

After they left, Wang Anshi and Sima Guang slowly walked out of the hall.

Wang Anshi looked up at the sky and sighed: “My whole life has truly been the fate of an ox – all the dirty and exhausting work falls to me, while the credit goes to others. Alas.”

Sima Guang could clearly hear the sarcasm in his words and chuckled: “You don’t have the fate of an ox e, you were just born in the wrong era. If you had been born in the Han dynasty, even if you weren’t Huo Guang, you would at least be like Wang Mang. If born in the Tang dynasty, you would be like Zhangsun Wuji or Yao Chong. Unfortunately, you were born in our dynasty.”

Wang Anshi glanced at him and said: “You’re the one like Wang Mang.”

He waved his sleeves and walked away.

Sima Guang’s meaning was simple: it wasn’t that he was stealing Wang Anshi’s credit, but rather that the emperor would never allow him to monopolize power. If he wanted to achieve a position of being below one person but above everyone else in the Great Song, that was impossible.

After Wang Anshi left, Sima Guang’s expression gradually became grave. He was well aware that handling this matter properly would not be as simple as imagined.

Once this period passed, it would definitely resurface again.

For example, Han Qi had reformed the government corvee labor system several times before, but to no avail – it gradually returned to its previous state.

The Equal Tax Law was not Wang Anshi’s original creation either; it was designed by Guo Zi and Sun Lin during Emperor Renzong’s reign. Back and forth, implemented several times, the court never said it would abolish it, but ultimately it returned to the starting point.

This type of reform involving vested interests seemed to possess a gravitational pull – no matter how far you pulled it, it could always be sucked back.

As a student of history, Sima Guang understood this all too well. He actually had no confidence that after reforms, things would continue to be implemented this way. On the contrary, he believed that after a few years, it would revert to its current state.

He was pessimistic about this.

But as for the present situation, Wang Anshi was right. The landlord class was already in a state of panic, and this was an excellent opportunity. They should push forward in one wave without giving them a chance to catch their breath; otherwise, it would become even more difficult.

Now, even without court edicts, those landlords were already preparing to pay supplementary taxes on their unsealed contracts.

But the problem was that white contracts were only part of it. What about the land placed in Xiang-guo Temple and the land held by influential families? Should these lands pay taxes or not?

If they didn’t pay, would they sue the government?

Not just landlords, even imperial relatives were considering this question.

Quite a few people were already consulting about this matter.

Unsealed contracts were definitely illegal, but placing land in Xiang-guo Temple to avoid taxes appeared perfectly legal on the surface.

Zhang Fei had just returned home not long ago and hadn’t even had time to hold a celebration feast when Ma Tianhao and Chen Maoqian arrived right behind him to consult him about this problem.

“It’s really hard to say.”

Zhang Fei shook his head and said, “According to our dynasty’s legal precedents, when certain families are awarded tax exemption privileges for their land, there is a maximum amount of land to which the exemption applies. Also, Buddhist monks and Taoist priests need government-issued ordination certificates to qualify for tax exemption. The imperial court only needs to revoke these certificates, and then they must pay taxes. Moreover, ordination certificates only apply to individuals. If the court decides to sue, this lawsuit would definitely be worth fighting.”

Chen Maoqian said, “So you’re saying all these lands in the name of Xiang-guo Temple would have to pay taxes?”

Zhang Fei said with great puzzlement, “Our dynasty’s agricultural tax really isn’t that high – only 3 liters of grain per 600 square meters of land. You two moguls are so wealthy, is it really worth evading this small amount of tax?”

Chen Maoqian said, “You just don’t understand.”

Zhang Fei asked, “I’d like to hear the details.”

“I…”

Chen Maoqian suddenly fell silent.

Ma Tianhao said carelessly, “It’s just the three of us here, what can’t be said?”

Then he turned to Zhang Fei and said, “The agricultural tax really isn’t high, but if we honestly pay our taxes, just wait and see – the taxes will definitely increase year after year.”

Chen Maoqian nodded, “Those officials are no saints – they all bully the weak and fear the strong. Why do those first-class households end up ruined? It’s not because they were bullied by landlords.”

They were different from the scholar-officials – they were in the middle of the food chain and could very well be devoured by others.

Zhang Fei said, “If you pay taxes according to law and encounter problems, you can resolve them through lawsuits.”

Ma Tianhao said, “Wouldn’t that be even more expensive?”

“…?”

Zhang Fei was speechless.

Chen Maoqian said, “Lawsuits are also difficult to resolve. Take those miscellaneous charges—transportation charge, conversion charge, and waste charge. These all have legal basis, but they’re bottomless pits. When the court lacks money, can it really enforce the law impartially?”

Zhang Fei frowned in silence.

Ma Tianhao said, “We spend so much money at your shop every year – you’ve got to help us solve these problems.”

Zhang Fei knew all about these issues. He had thoroughly researched this lawsuit and was waiting for exactly this statement from Ma Tianhao. After pretending to struggle with the decision, he said, “If you two are only worried about paying excessive taxes rather than not paying taxes at all, then there is a way to resolve this.”

Ma Tianhao quickly asked, “What method?”

Zhang Fei said, “Charity.”

“Charity?”

Ma Tianhao was stunned.

Zhang Fei nodded and said, “If you donate all your land, then naturally you won’t need to pay taxes.” Thɪs chapter is updated by N0velFire.ɴet

Ma Tianhao stared blankly for a long moment, then said with bulging eyes, “What kind of idea is that? It’s like being afraid of getting sick, so you stab yourself to death – you won’t get sick anymore, but you’ll be dead too.”

Chen Maoqian also nodded vigorously in agreement.

Zhang Fei said, “Aren’t you also donating when you give to Xiang-guo Temple?”

Chen Maoqian said in a low voice, “That’s not donating, that’s just letting them hold it. We have contracts between us.”

“Alright, alright!”

Zhang Fei said, “I won’t say donate – then just have it held for charitable purposes.”

Was it really that simple?

Ma Tianhao asked, “What exactly do you mean?”

Zhang Fei said, “Don’t you understand? It’s just like your cooperation with Xiang-guo Temple, except you replace Xiang-guo Temple with a charitable organization specifically for doing good deeds, and then you deposit your land into it.”