On the eleventh day of the first month of the third year of Song Yuanfu

The snow has been blowing heavily for half a month, and the weather is unusually cold, and the air seems to be frozen. In these cold days, the noble people use all means to keep warm and avoid the cold, while ordinary people brave the heavy snow and run around in order to make a living.

Song Gengchen's provincial test has reached the third day on this day, and the three-day continuous test of the Ministry of Rites has already exhausted Zhulu Juzi. The weather was unusually cold as before, and some frail poor scholars could not stand the torture of the cold, so they withdrew from the tribute courtyard early, and lost the opportunity to enter the body, and the opportunity to do good to the world, which made people sigh.

However, despite this, most of them are still gritting their teeth and persevering, still struggling for their future.

The same is true for Li Sanjian.

Li Sanjian's body is relatively strong, although there are a lot of charcoal basins placed in the Gongyuan, but his face is also cold and black, and he looks at the current policy in front of him with his hands that are almost frozen.

The first is accounting, the second is copper and iron money, the third is Huizi, the fourth is salt, the fifth is tea, the sixth is wine, the eighth is alum, the ninth is commercial tax, the tenth is the market easy, the eleventh is even, the twelfth is the field tax, and the thirteenth is the mutual market. Either loss or gain, there is a national system; The country does not take courtesy as a benefit, so the next chapter is listed. . . ”

In this current policy, the thirteen main tax items of the Song Dynasty were enumerated, and the pros and cons were demonstrated. What is surprising is that the city tax was proposed for the first time, which surprised the public and caught them off guard.

You must know that so far, the Song Dynasty has only set up the city ship division in Guangzhou, Mingzhou, Hangzhou, and Quanzhou, and the Quanzhou city ship division was established not long ago, it is said that the Song Emperor Zhao Xu read the article of a lower son, and then ordered the establishment of the Quanzhou City Ship Division.

Therefore, the city tax is insignificant among the tax items of the Song Dynasty, and the proportion is extremely small.

The questions of the Song Dynasty's previous provincial examinations also involved tax matters, so this current policy is not biased, and Zhulu Juzi has long been prepared for this, but where do the vast majority of Juzi know that there is still a city tax in this world? I've never heard of it before.

But Li Sanjian is different, Li Sanjian wrote an article about the city company a few years ago, so he is familiar with it at this time, and he starts to write and argue after thinking for a while.

"Husband, everything in the world can be profitable! The world is bustling, all for profit, the world is bustling, all for profit, the story can benefit people are virtuous, and words can benefit the world that is the article. . . ”

After Li Sanjian solved the problem, he demonstrated the pros and cons of each tax item, and focused on the pros and cons of the municipal port tax, and lightly pointed out the pros and cons of the city port tax in the process of collection.

At present, the payment of the Song City Ship Tax is mainly in kind, that is, it is mainly in the form of extraction, for which Li Sanjian has already studied under Hu Wenhai in Guizhou, and has consulted a lot of questions in this regard, and has a more detailed understanding of the City Ship Tax.

The so-called extraction is to divide the goods into thick and thin colors, and the government will take a number of copies according to a certain proportion, and then send the extracted goods to the capital, and collect the city tax in kind.

After Li Sanjian understood, he found that there were many drawbacks, mainly three, one of which was extrajudicial extraction; the second is to buy and sell; The third is the disadvantage of steel. As the name suggests, it is to forcibly buy the goods of the maritime merchants at a price far lower than the market price, or forcibly sell their own private goods to the maritime merchants, the maritime merchants are miserable, and the disadvantages of the steel are that the officials of the city and the shipping department exchange the extracted things that should be handed over to the imperial court for other goods, etc., and their exchange, theft, and credit are all done, which is staggering.

Although Li Sanjian knew about these drawbacks, he only wrote some of them lightly and did not elaborate in detail, because Li Sanjian did not have an in-depth understanding, as the saying goes, there is no right to speak without actual investigation. There is also the fact that Li Sanjian is a wise man at this time, and he is just a test-taker, for this kind of thing that may involve the interests of various forces, and even involves the palace, how dare Li Sanjian be arrogant?

Therefore, Li Sanjian only wrote a few strokes in a more subtle and faint manner, Li Sanjian mainly discussed the importance of the city port department and the city port tax, and predicted that if the coastal areas are continuously opened and the sea is emphasized, then the city port tax will become an important tax for the imperial court, at least it will occupy a large proportion of tax revenue.

It took more than four hours for Li Sanjian to finally finish answering the topic of this current policy, and he couldn't help but breathe a sigh of relief, and at the same time felt a little strange.

Li Sanjian is strange that among the five current policies of the provincial examination, three actually involve the sea, especially the coastal areas of Lingnan, and none of them involve the sensitive points of the government and government, which makes Li Sanjian very puzzled in his heart.

It is not only Li Sanjian who feels this way, but also all the people who raise their hands this way.

The imperial court has always been heavy on land and light on the sea, and at this time, the sudden change in the direction of the wind made Zhulu Juzi unprepared.

。。。。。。。。

Song Imperial Palace Funing Palace

After waiting for a whole day, the ministers, the ministers of the two prefectures and the three provinces finally got the emperor's will, but only ordered the four ruling ministers of Zhang Dun, Cai Bian, Xu Jiang, and Zeng Bu to enter the temple to face the saint.

After receiving the order, the four of them hurriedly approached and entered the Funing Palace.

After entering the hall, the four people saw that the doors and windows of the Funing Hall were sealed by the veils, curtains and other things, and there was no light or chill outside, and some candles were lit in the hall, and some braziers were burned, but it was as warm as spring.

The Empress Dowager of Song sat on the side of the dragon bed in the clothes of the Empress Dowager, hiding her face and sobbing from time to time. In the Song Dynasty, Emperor Zhao Xu wore a white horned crown on his head, wore a shoulder, and sat on the quilt.

Zhao Xu, who has been ill for a long time, is getting thinner and thinner, and the clothes that usually fit well look very empty when hanging on his body at this time, and the hands stretched out from the sleeves are also pale and weak, and the cyan blood vessels on his hands are clearly visible.

However, although Zhao Xu was sick and haggard, and his face was dark, his expression was still calm and delicate, and he smiled and looked at the four important ministers of the court, including Zhang Dian and Zeng Bu, who came in. Ground floor

"Ministers knock to see Your Majesty, long live my emperor, long live, long live!" After the four of them entered the temple, they knelt down and knelt on the ground and shouted three times, their voices choked until they couldn't cry.

Zhao Xu waved his hand weakly, and under the service of the medical officer, the palace maid, and the inner servant, he swallowed twenty pills of Fuhuo Cinnabar Pill and Seven Returns to the Golden Liquid Pill, before his coughing and wheezing calmed down a little, and his sweating stopped a little.

"What happened to the amnesty and prayer?" Zhao Xu closed his eyes for a long time before asking.

Zhao Xu's voice was extremely hoarse, and as soon as he heard it, he knew that it must have been Zhao Xu's hard work to say it.

"The minister has been ordered to order all ministries to handle this matter, and I believe that it has been arranged at this time." Prime Minister Zhang replied.

The voice was too loud for fear of startling Zhao Xu, too small and afraid that he would not hear clearly, so Zhang Dan's voice was not big or small, it was just right.

Zhao Xu nodded slightly when he heard this, coughed a few times and then asked, "How is the matter of the tribute?" How many days are left? ”

When the four of them heard this, they immediately looked at each other, looking at each other with a look of doubt.

Why did Your Majesty suddenly remember this? There are so many major events in the DPRK that need Zhao Xu's holy judgment, such as the matter of the establishment of the prince... , so many major events are not mentioned, why did he suddenly mention the matter of tribute?

You must know that there were ministers who dissuaded Zhao Xu and wanted to postpone the provincial test, but Zhao Xu insisted on holding it, not only to hold it, but also to hold it in advance, which made the ministers suspicious.

"The Official's Family." After a while, Zeng Bu replied first: "The four-day ritual test has been carried out for three days, and it will be over in one day." ”

"Oh, one more day, I'll have to wait one more day... Zhao Xu muttered when he heard this.

"What does the official mean... Cai Bian asked in surprise.

"The Qing family helps me pay attention to whether there is a Lingnan lifter named Li Sanjian among the lifters, if there is, I would like to see his answer sheet as soon as possible." Zhao Xu commanded weakly.

As soon as Zhao Xu's words came out, the four of them suddenly lost their hearts and minds to each other...

Who is Li Sanjian? Although he is an ant-like figure, one of his articles almost caused an uproar in the court, and Zhang Dian, Cai Bian, Zeng Bu and others are deeply impressed by it.

Zhao Xu suddenly mentioned Li Sanjian at this time, which was extremely incomprehensible.

How can this person be able to attract Zhao Xu's attention? The ministers secretly said in their hearts.

"Official, Weichen will go and investigate thoroughly." Zeng Bu replied first.

"No need." When Zhao Xu heard this, he thought about it and said, "Don't bother him, let him finish the exam well." ”

"Wechen obeys." Zeng Bu nodded.

"Don't say anything more about the official, so as not to leak your spirits." At this time, the Queen Mother on the side spoke.

Zhao Xu opened his eyes and glanced at the Queen Mother when he heard this, then closed his eyes again, his chest rose and fell slightly, and he stopped talking.

Seeing this, Zhang Dian, Zeng Bu and the other four had no choice but to retreat, not daring to ask each other.

At this time, the purpose of the four-faced saint has not been achieved at all so far.

Zhao Xu is critically ill, the most important thing is to establish a prince, if Zhao Xu really returns to heaven, then who can get the will or get the result he wants, then he will be in an extremely advantageous position, at least the work of the decision will not be able to run.

And so far, Zhao Xu has not established a prince or issued any holy decree about the establishment of a prince, and he has not even meant anything in this regard, and has not mentioned a single word, which makes the ministers feel depressed, but they dare not ask each other.

It is said that Zhao Xu is in his early twenties this year, and he is in his youth, who can guarantee that he will return to heaven? In case he survives, if he survives, if he mentions the matter of Lichu at this time, wouldn't it be a big deal?

At the very least, the crime of cursing the emperor and slandering the saint cannot be escaped.

Therefore, Zhao Xu didn't say it, and no one dared to mention it, for fear of causing a catastrophe.

No one understands Zhao Xu's meaning, even the Queen Mother Xiang and her mother Zhu are the same.