The Tang Dynasty: Wu Zetian made me her imperial tutor

"Ah, it's the Imperial Guards!"

The crowd quickly dispersed and disappeared without a trace in an instant; even the onlookers ran away.

The reason is simple: the Imperial Guards are the royal bodyguards and only obey the Empress Dowager. The fact that she sent them to protect Lu Jun shows that Lu Jun is not only important, but also represents her will.

The censors held real power; this was not just empty talk, but had practical support.

As they ran, the group discussed among themselves:

"Let him investigate if he dares. Wei Yuanzhong also petitioned the late emperor to investigate back then, but he couldn't find anything either!"

"What use is he, a mere scholar, leading hundreds of soldiers? The registers are vast and numerous; how could he possibly search them all!"

"I'm afraid he'll be so disoriented that he won't even be able to leave the Wenchang Temple. Even if we give him six months, we won't be able to find anything!"

"Yes, we're not cooperating. We'll just sit here and watch the show, see what he can do!"

"..."

Having said that, they felt relieved and returned to their respective departments.

The general, holding an imperial edict, bowed to Lu Jun and handed it over.

"Xue Ne, Left General of the Imperial Guard, is hereby ordered by the Empress Dowager to obey the command of Imperial Censor Lu!"

He was Xue Rengui's eldest son, Xue Ne, who inherited the title of Duke of Pingyang. He entered officialdom through his noble title and previously served as a gatekeeper, leading two hundred gatekeepers to manage the gates of the imperial city.

This transfer to the Imperial Guard not only elevated his rank to the fifth grade, but also gave him the opportunity to lead elite troops. He was extremely grateful to the Empress Dowager.

Consequently, they were also very polite to Lu Jun.

Behind him followed several young men, all tall and robust, imposing and full of heroic spirit.

One of them, who was about twenty-three or twenty-four years old, stared at Lu Jun for a long time with a smile on his face.

Lu Jun bowed deeply and said, "Thank you, Duke of Pingyang, for your help. Your discipline and dignified command of the troops are truly a testament to your family's scholarly tradition and the exceptional talent of a military family. You will surely achieve unparalleled feats in the future!"

When you meet a soldier, just praise them first.

Xue Ne laughed heartily: "Imperial Censor Lu is too kind! Let's address each other by our official titles; I dare not address each other by our peerage."

Having followed his father for many years, he had learned the best military skills. Hearing Lu Jun boast about his strict discipline in leading troops, he immediately felt more favorably toward him.

Behind him were the sons of the Xue family. Hearing Lu Jun praise the tiger cubs of a military family, they all raised their heads and smiled broadly.

One of them took the initiative to greet him: "My name is Xue Yao, also known as Chu Yu. I have a special connection with Imperial Censor Lu, haha!"

It was the one who had been observing Lu Jun for a long time.

He is the fifth son of Xue Rengui. He entered officialdom through family connections and followed his elder brother into the Imperial Guard, where he now serves as a captain.

Lu Jun bowed and said, "We are both Chu Yu. If you don't mind, I would like to address you as my elder brother."

The Xue family members were ordered to protect him. They all knew that he was trusted by the Empress Dowager, and they liked him very much because of his straightforwardness and humility.

After exchanging a few words, Xue Ne asked the Imperial Guards to wait outside, while he and Xue Yao followed Lu Jun to the land office.

The jurisdiction of the land court is very broad, and its office is much larger than those of other courts.

The doctor, named Wei Mingkang, was in his forties. When Lu Jun told him that he needed to check the registers, he led him to the register office courtyard with a blank expression.

Lu Jun rented a house that was nearly two acres in size, and it looked to be several times larger than her own house.

After all, the Land Office was in charge of all the records of the Tang Dynasty, including household registration, taxes, income and expenditure, and land allocation, and it had to be able to accommodate them.

Local household registrations are updated every three years. After the report is submitted, the imperial court keeps the nine most recent records and replaces them on a rolling basis.

"The local governments kept accounts of the collection plans and levy records for the rent, labor service and tax system annually, and the imperial court also kept nine copies."

"Does the censor want to see the most recent household registration records in Yongzhou, or the records of rent, labor service, and taxation?"

Wei Mingkang pointed to a vast bookcase, densely packed with countless papers stacked on top of it; just one glance was enough to make one's scalp tingle.

Lu Jun asked with a smile, "Is it okay to look at both?"

"Sure," Wei Mingkang replied calmly.

He instructed his clerk: "The recent household registers of Yongzhou total approximately 100,000 records, and the tax and labor service records total 600,000 records. Obtain them and give them to the Imperial Censor."

Ling Shi stood there speechless, then timidly asked, "Seven hundred thousand sheets, do you want to look at every single one?"

Seeing that Lu Jun was alone, Xue Ne pulled him aside: "Imperial Censor, although we can read, we can't understand these things, so I'm afraid we can't be of much help..."

Seeing Wei Mingkang's cold attitude, Xue Yao loudly questioned, "Isn't the Minister of Personnel being so uncooperative afraid of the Empress Dowager's wrath?!"

He figured that although the register was large, there must be redundant parts that didn't need to be looked at at all, and that the other party was deliberately making things difficult.

He was a straightforward martial artist who hated such underhanded tactics and immediately wanted to stand up for Lu Jun.

Wei Mingkang's tone remained calm: "Where have I failed to cooperate, General? Please speak frankly."

"You..." Xue Yao was speechless.

To be honest, there wasn't really a reason. He glared at her fiercely, but couldn't find a word to say.

Lu Jun waved to him and asked Wei Mingkang with a smile, "Lord Wei's ancestral home should be in Jingzhao, right?"

"So what if it is?" Wei Mingkang sneered. "Imperial Censor Lu is being sarcastic. I live in Yongzhou, so I'm deliberately making things difficult to avoid being found out by the Imperial Censor, aren't I?"

Lu Jun retorted, "Where did I make any sarcastic remarks? Lord Wei, please speak frankly."

"You..." Wei Mingkang was speechless.

His face, which had been ashen, suddenly flushed red, and he shouted at the clerk, "Find it for the Imperial Censor!"

"If the Imperial Censor needs anything, just call me!" He stopped with the formalities, cupped his hands in greeting, and left with a flick of his sleeve.

Seven hundred thousand sheets of paper, you can look at them as much as you want, and if you're so capable, find the problems in them!

Seeing that Lu Jun had used the same method against him, Xue Yao laughed heartily: "That's great! Brother Lu is a man of true character!"

He and Lu Jun shared the same courtesy name, which meant they were destined to be together. They also stood up for each other once, and began to address each other as brothers.

Xue Ne also admired Lu Jun's quick wit, but thinking about the 700,000 registers, he secretly became anxious for him.

Lu Jun asked the clerk, "Can you find a list of all those who, despite being honored officials, are serving corvée labor without paying taxes or performing regular duties?"

The clerk nodded: "That's a little bit too much, it's fine."

"Alright, summon all the clerks and find them all." After giving the order, Lu Jun left immediately.

With an imperial edict from above, Wei Mingkang would surely not dare to refuse, otherwise the Lijing Gate would be calling for him.

Xue Yao followed behind, asking curiously, "Brother Lu, how do you plan to investigate? If you're checking the list of those who have absconded, shouldn't you compare it with the household registration records from previous years to confirm the list of those whose numbers have decreased?"

Lu Jun shook her head: "This way we can't find out where the people went, nor can we find out the portion of those who didn't reduce their fees but didn't pay them."

Xue Yao then asked, "How should we investigate?"

Lu Jun laughed and said, "Brother Xue, do you know how to avoid taxes and corvée labor besides leaving your hometown to become a customer?"

The Xue family members are all nice people. Since you want to know more about them, why not chat with them?

Xue Yao had practiced martial arts since childhood and was young, so he knew nothing about politics and shook his head.

Xue Ne, however, had some experience and answered for him: "If one performs corvée labor, one can evade taxes or labor service, or at least partially evade them."

"General, you are wise. How can one be assigned to a sexual service? And which types of sexual service are suitable?" Lu Jun asked.

Xue Ne also shook his head: "I only know that soldiers who are awarded honors can serve as village heads or neighborhood heads, which are all considered sex service."

Lu Jun gave a thumbs up: "That's right, the honorary official position is a good idea! Besides the village head and the neighborhood head, there are others..."

In addition to paying taxes, the people of the Tang Dynasty were also required to perform corvée labor.

They were divided into regular corvée labor and miscellaneous corvée labor.

Regular service refers to the labor service of the taxable men, namely the part of the rent, labor service and tax system that requires "paying silk in lieu of labor service", as well as the military service of the government soldiers.

Miscellaneous corvée labor included corvée labor and temporary conscription projects. Among them, corvée labor had four fixed types—

The first category consists of those who assist the government, such as stewards, advisors, clerks, servants, and gatekeepers.

The second category includes servants, attendants, family members, tent attendants, and bodyguards who serve or protect officials and princes.

The third category consists of grassroots officials in urban and rural areas, such as village heads, neighborhood heads, canal heads, and weir heads.

The fourth category consists of artisans, musicians, miscellaneous workers, and government slaves—those who serve the public as needed.

Apart from the fourth category, those eligible for conscription included laborers, middle-aged men, the disabled, officials of merit, sons of officials of various ranks, as well as honorary officials below the sixth rank who were not granted official positions.

Serving as a sex worker could result in a reduction or exemption from taxes, corvée labor, and military service, making sex work a common means of tax evasion.

Officials could take on duties such as village head and neighborhood head, which was a high-status position and a desirable job for the common people.

Lu Jun explained once more, then walked straight towards Qiu Guan:

"Go to the Ministry of Justice and have the records checked by the officials!"

Xue Ne and Xue Yao listened to Lu Jun's detailed explanation and clear proofreading process, and their admiration for him grew even stronger.

As he walked beside me, I had a vague feeling that this mission would be a great success, and I was even more willing to help him.

The Department of Revenue was one of the four departments of the Ministry of Justice. Its function is easy to explain: it was the auditing office of the Tang Dynasty.

The job duties included checking taxes, government expenses, official salaries, and redemption of criminals, as well as rewards and honors.

In other words, the final list of those granted official titles by the Tang Dynasty was verified here, and a final record was kept.

Lu Jun's plan was simple—

By comparing the records of those granted by the officials in charge of taxes with the list of those who failed to pay taxes, problems can be found.

It sounds simple, but unless the target is identified as a high-ranking official and there is certain that something fishy is going on, no one would have thought of it.

Even if someone had considered it, the sheer size of the official registers and the list of those awarded honors by the Ministry of Personnel at that time, without a digital system, meant that most people would have given up on it.

Lu Jun was so certain because thirty years later, someone did exactly that.

He "examined the accounts and documents in the Ministry of Revenue and the Ministry of Justice, and found a large number of false meritorious officials and deceased men," which earned him the appreciation and trust of Emperor Xuanzong.

This person was Yuwen Rong.

At this time, the Vice Minister of the Ministry of Justice was named Tang Qi. As an important official in charge of the Ministry of Justice, he was sensitive to the law and cooperated fully.

"Imperial Censor Lu, the imperial court has been engaged in continuous wars for the past ten years. Guannei Road is a key area for the local militia, so many people have been awarded honors. I have roughly estimated that there are about 50,000 honored officials in Yongzhou, which is enough to fill two or three thousand sheets of paper. Should all of them be reviewed?"

"Fifty thousand!" Xue Ne and Xue Yao were dumbfounded.

They came from military families and knew that honorary titles had become rampant recently, but the extent to which they had become so was still unexpected.

In that sense, the title of "Imperial Scholar" is meaningless except for the ability to evade taxes and corvée labor...

Lu Jun was not surprised at all, because since the reign of Emperor Taizong, it had become the norm to award medals in a way that was as bright as possible to appease the soldiers on expeditions.

Five years after the Xianheng era, "the number of those awarded honors exceeded ten thousand," and a large number of people were indiscriminately rewarded after each campaign.

Yongzhou accounts for 20% of the military prefectures in the country, and with the soldiers recruited from Guanzhong over the years, it is not surprising that there are 50,000 officers.

"Please have your clerks retrieve them, Lord Tang. I need to borrow them for a few days." The other party was polite, and Lu Jun was polite in return.

Tang Qi nodded: "I will obey your orders."

After Lu Jun obtained the registers from both sides, he went to Taichu Palace to present his plan to Wu Zetian, requesting that the local officials temporarily requisition the government office and asking for the assistance of the Ministry of Justice and the local officials.

Furthermore, he specifically requested Zhang Shuo, Cui Shi, and Du Shenyan to come and help review the results.

The clerk is capable of handling this, but he's not one of our own, so we can't completely trust him.

These three individuals were proofreaders and scribes, specializing in proofreading work. They were both talented and meticulous.

The key is to bring your friends along when you achieve something.

Seeing that he was in place and had a clear plan, Wu Zetian smiled and agreed, "Whatever Chu Yu requests, I will grant it!"

Zhang Shuo, Cui Shi, and Du Shenyan, upon hearing the summons, knowing it was a friend's gesture of goodwill, gladly accepted the invitation.

The four men, along with dozens of clerks, carefully compared the lists found by the local officials and the Ministry of Justice.

Sure enough, they found many officials who were listed in the register of local officials but not in the records of the Ministry of Revenue's conferment of honors.

In total...