After traveling through time, I was raised by a little brat
Chapter 105: Taxation
Liu County, located within the borders of Yangzhou, is a sizable county renowned for its agricultural sector. Official statistics indicate a registered population of 150,000 and 120,000 mu of fertile and dry farmland.
In the State of Zhao, a policy known as "one-thirtieth tax" was implemented, requiring farmers to pay only one-thirtieth of their harvest as tax. However, the current tax burden faced by Liu County was not limited to this one tax. In addition to the land tax, other taxes, such as the capitation tax, were also levied. Furthermore, there were irregular taxes such as corvée labor and military service. These additional taxes doubled the pressure on the farmers in Liu County, leaving them overwhelmed.
According to regulations, Liu County's land tax and capitation tax could be levied together based on the number of people in each household, and citizens were also allowed to offset their taxes by performing military service. It was already October, but the tax revenue collected in Liu County this year was only a mere 20,000 dan of grain.
However, Liu County once collected 80,000 dan of tax revenue at its peak, but due to the rampant pests in recent years, the annual tax revenue has been difficult to exceed 50,000 dan. As a result, Liu County was downgraded from a high-ranking county in Yangzhou to a low-ranking county.
Fortunately, Liu County's advantageous geographical location, close to the provincial capital, attracted a large influx of migrant workers. Furthermore, Liu County boasted large commercial establishments like Shengda Yahang, which generated substantial revenue from transaction taxes levied on merchants. As a result, Liu County maintained a significant position within the Yangzhou region and was not significantly impacted by the demotion.
The next morning, just as the sky was breaking and the sky in the east was turning pale, Tang Wenshu dressed in an exquisite young master's attire, combed up his shiny black hair, and neatly pinned it with a crystal clear jade crown.
She was closely flanked by Kuang Tie and Ah Da, and several county officials followed behind them. They marched in a mighty procession toward Huangjia Village, the largest village in Liu County, to collect taxes. Ah Er, on the other hand, stayed with Tang Qi, both to protect him and to cultivate him, hoping he would learn the ropes and become his trusted confidant.
Several county officials walking in front shouted loudly as they walked forward: "Please make way, the county magistrate is about to go out!" Tang Wenshu's swaggering appearance made people not suspicious at all. They all thought that she was the nephew of the rumored prefect Tang, and was sent here only to gain experience and add to her resume.
The donkey pulled the cart at a rapid pace, and soon they arrived at the entrance of Huangjia Village. Ah Da whispered, "Young Master, please get off the cart." Although Kuang Tie had been held captive in Zhao State for six months, he still hadn't learned the Zhao language. He could only understand simple instructions, but couldn't express himself in Zhao dialect. And no one could understand his Tatar dialect.
The villagers gathered at the entrance of the village did not scatter in fear as expected upon seeing the officials. Instead, they watched them quietly with a mixture of respect and distance. They saluted one after another, and one of them spoke on behalf of the group, asking, "What brings you, gentlemen, to Huangjia Village today?"
A yamen runner stepped forward and replied in a serious tone, "Your Huangjia Village has not yet started paying this autumn's taxes."
At this time, a respected elder in the village slowly stepped out of the crowd. His face was filled with sorrow as he cupped his hands and pleaded, "The harvest has been poor this year, and we simply cannot afford to pay the taxes. If you continue to force taxes on us, I'm afraid our Huangjia Village won't survive this winter. I beg you all to show some mercy!"
However, Ah Da stepped forward and refuted without any hesitation: "Huangjia Village is the largest village in Liu County. How could it be as bad as you said!" In fact, before coming here, Tang Wenshu had already made sufficient preparations and had a preliminary understanding of Huangjia Village.
The old man, affectionately called "Fourth Uncle" by the villagers, enthusiastically led Tang Wenshu and the others on a slow, circular walk along the ridges of the paddy fields. It was indeed mid-October, the time when the second crop of rice matures and is ready for harvest, but surprisingly, the rice in the paddy fields was still a vibrant green, having not yet turned golden yellow.
"There's been too much rain this year, and it's severely impacted the rice harvest. Look here," the old man said, carefully picking a grain of rice and showing it to the crowd. "Look, it's all hollow inside, not even a complete grain." With winter approaching, if the rice grains still can't fill with grain when the weather turns cooler, then even if they already have ears, they'll be useless.
Tang Wenshu didn't know much about agriculture, so he asked frankly, "Why did this happen?"
The old man noticed Tang Wenshu standing in front of a group of yamen runners, all of whom were extremely respectful to him. He suspected he might be someone special. "It can only be said that Heaven has given us peasants no way to survive!" the old man said with emotion.
"When the first season of crops was harvested this year, the county happened to be recruiting people for labor service. As a result, the harvest of crops in the fields was greatly affected, and even the sowing of the second season of rice was delayed!" A young farmer couldn't help but speak up.
After he finished speaking, the old man next to him hurriedly spoke up to stop him. He anxiously grabbed Tang Wenshu's sleeve and said in a hurry, "Oh, please don't say that! Sir, please listen to me..."
The old man turned to the officials and explained with a smile, "Sir, we also know that floods are prone to occur in July and August, so it is necessary to build dikes and dams. We will never refuse." After saying this, he nodded vigorously to show his determination and sincerity.
"At that time, all the young and strong men in the village had gone, leaving us, the elderly, the weak, women and children, to harvest the first crop of rice and plant the second crop of rice." The old man shook his head. "We were slow, and we started the second crop of rice late. Now we won't be able to catch up in time for the harvest."
Tang Wenshu watched everything unfold before her, feeling a surge of helplessness and emotion. She understood the villagers' difficult lives, but she also understood their reliance on and cherishment of the land. So, she decided to take a more gentle approach to address the problem.
"I understand. The Liu County government was indeed wrong. They shouldn't have delayed everyone's farming," Tang Wenshu said sincerely, a hint of apology in his eyes. He then turned to the people around him and said, "Ada, let's go to another village." Then he turned and left, leaving the villagers looking at each other in bewilderment, unsure of how to respond.
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