Peaches, sweet and juicy, exude a rich sweet aroma, Jiang Anyi is not polite, eating juicy, just looking for something to wipe his hands, accidentally found a six or seven-year-old child hiding behind the door of the house, staring at the peaches in his hand and swallowing saliva.

Jiang Anyi smiled and picked up a peach from the plate and beckoned with his hand. The child couldn't resist the temptation of the peach and walked over. The child cleaned up quite cleanly, the clothes on his body were changed, patched, and took the peaches handed over by Jiang Anyi, the child shyly leaned in Wu Youshan's arms, and nibbled on them in small bites.

"But Lingsun?"

"It's the second child of my third family, this kid is naughty." Wu Youshan lovingly straightened his grandson's hair.

"Can you read?" Jiang Anyi asked.

"How can a countryman have the money to study, teach him to read two words in his spare time, and don't be blind." Wu Youshan sighed.

Wu Youshan is the head of the township, and his family's row of big tiled houses is one of the few big mansions in the township, and even his grandchildren can't afford to read? Jiang Anyi pointed to the fritillary mother in the courtyard suspiciously, and said: "Wu Xiangzheng, these fritillary can be sold for 1,200 wen a catty, I see that there are more than ten catties in your yard, so there are fifteen or sixteen taels of silver, how can you not afford a child to study?" ”

Wu Youshan hesitated for a moment, saw Jiang Anyi's encouraging smile, and said boldly: "My lord, since you asked, my old man will tell the truth to your lord." Our Fuluo County has many mountains and few fields, and everyone gets less land, but this field still has to be paid. ”

A string of numbers quickly flashed in Jiang Anyi's mind: Fuluo County: 13,429 hectares of mountains, 4,639 hectares of dang, 2,627 hectares of fields, a typical seven mountains, two rivers and one field.

"According to the law, an adult male gives twenty acres of land, but how can there be so many fields, in addition to me, my family has three sons, one grandson is an adult, and there are 100 acres of land under his name, in fact, only six acres and three points of dry land are allocated, and the rest are barren mountains."

If the county government fills the fields with barren mountains, then less than half of the more than 2,000 hectares of fields are recorded. Jiang Anyi frowned and asked, "How to pay the annual field tax?" ”

"According to 100 acres, one acre of land pays taxes of one bucket and two liters, my family counts 20 acres of land, and the rest is calculated according to one bucket, and 10 stones of grain must be paid every year. The fields in Fuluo County are scarce and expensive, and the little grain grown is not enough for their own food. If they can't pay taxes on grain, the officials will collect money at 30 wen per bucket, and they will pay 3 taels of silver for paying the field tax alone. There is also a Ding tax, 20 wen per ding, 100 wen for five people in my family, 20 days of forced labor, if you don't go, you can discount 10 wen a day, and the five of my family can spread a thousand wen again, and the money on the bright side will cost more than four taels of silver a year. Wu Youshan sighed deeply and continued: "That's not all, the officials have to deal with it when they go to the countryside to eat and get cards, Xu Mingyuan's subordinates have to deal with the hidden robberies, and the miscellaneous donations and apportionments in the county have to deal with, and the money spent in these dark places is no less than the money in the bright places." ”

The tax in Fuluo County is much heavier than that of Pingshan Town, and if you want to calculate taxes according to the method of Fuluo County, the Jiang family has long been ruined, no wonder Fuluo County is rich in products, and the people are also diligent, and their lives are harder than those of the villagers in Pingshan Town. Take the field tax as an example, the officials collected 30 wen per bucket, but only 10 wen were actually paid to the county, and the other 20 wen field tax was privately divided between the officials and officials in the yamen.

Glancing at Qin Zixiong beside him, Jiang Anyi said, "Brother Qin, you have to restrain your subordinates when you go back." ”

Qin Zixiong replied with a red face, "Yes".

Wu Youshan saw that Jiang County's order was not angry, so he simply opened the conversation and said: "Of the three hundred and sixty-three households in Huanghua Village, my family is considered good, with five strong laborers, and they can always exchange some money every year for collecting medicine and hunting in the mountains. Take the mother of pearl as an example, my family can always pick twenty or thirty catties, Xu Mingyuan can buy and sell, and he can also exchange it for more than twenty taels of silver. The county stipulates that the mother of pearl collects a tax of 260 wen per catty, and after paying the tax, there are 178 taels of silver, and there is an income of 89 taels of silver every year, which supports the whole family of 19 people. In addition to food and clothing, how can there be spare money for children to study. ”

Jiang Anyi nodded and said, "The official drove Xu Mingyuan away, is the medicinal herb business okay this year?" ”

Wu Youshan smiled on his face and said: "Thanks to the blessing of the adult, this year's business is good, the price of medicine is a few hundred yuan higher, the old Han family can earn seven or eight taels more silver this year, and the people in the village can earn more or less, and they may be able to have a good year this year, everyone says that the adult is a real parent official." ”

"The parents of the people can't talk about it, Jiang just did what he should do." Jiang Anyi waved his hand and said, "Uncle Wu, according to what you said, the errand and miscellaneous donations of this yamen are badly deducted. ”

Wu Youshan glanced at Jiang Anyi timidly and did not make a sound.

Jiang Anyi coughed lightly, and Qin Zixiong beside him understood that Lord Jiang was about to start drawing a vision for the villagers again. These days by Jiang Anyi's side, Qin Zixiong understood that this champion Lang was clearly sent by the Son of Heaven to Fuluo County to carry out a pilot, and if the "combined taxation into one" he said could be implemented smoothly, the service would be unified, and it would be difficult for the people of the county government to set up a name, and the disadvantages would be cleared, the taxes would be stable, and the people would be happy.

Qin Zixiong was very excited, this is a big event for the benefit of the country and the people, if he succeeds, he will definitely be able to follow Jiang Anyi's name in history, looking at Jiang Anyi who is talking eloquently, Qin Zixiong can't help but listen quietly again.

"Uncle Wu, today's saint is worried about the suffering of the people, and intends to lightly punish the poor labor, re-clear the fields throughout the country, and reduce the burden of the people." The cliché did not arouse Wu Youshan's attention, the county cleared the fields, changed the soup but did not change the medicine, and the 100 acres of land in his family were still there, but 20 acres were classified as inferior fields, and dozens of dollars were reduced, which was not painful or itchy.

Wu Youshan is a townsman, he knows a little bit about the rules of officialdom, his face is full of emotion, and he arches his hand towards the north and says: "Thank you for the kindness of the Son of Heaven, the people are grateful." ”

Jiang Anyi was secretly sweating, this old man was too casual to deal with. However, these days, Wu Laohan's attitude is quite good, ordinary people don't care what your surname is, and it is a good son of heaven to be able to keep yourself fed and clothed.

"Ahem, the Son of Heaven intends to abolish the miscellaneous donations and apportionments that the old man said, and classify the original field tax, forced labor, Ding tax, and miscellaneous donations into one type, and calculate the tax according to the number of acres of land, for example, the tax per mu in Shangtian is 30 Wen, Zhongtian is 25 Wen, and Xia Tian is 20 Wen, except for this field tax, no other money has to be paid. There is no need to pay grain, and you can pay taxes directly with copper coins. ”

As soon as Jiang Anyi's words fell, Wu Youshan stood up with wide eyes, opened his eyes and asked, "My lord, is this true?" ”

Wu Youshan quickly calculated the account in his heart, the tax of 30 wen per mu of Shangtian seems to be a lot, but according to the calculation of one stone and two buckets of grain per mu of Shangtian, it is divided into 12 wen of tax and 2 wen, and the tax is 20 wen, which is 1 wen per mu (20 mu of land per ding), and 200 wen of conscription, which is 10 wen per mu, which is about 23 wen per mu, plus miscellaneous donations and apportionment, and the money for buying grain every year, his actual tax expenditure far exceeds 30 wen per mu, which is not counting the labor, consumables and gas consumption of transporting grain to the county seat.

On the bright side, Tian Fu has changed from the previous "ten taxes and one" to "four taxes and one", but with the addition of Ding tax, forced labor and miscellaneous donations, it is almost 30 Wen, and it is cost-effective to look at it without the exploitation of officials and officials. If this is the case, the burden of the Guangtian tax can be reduced by at least four or five taels of silver, plus the extra money that the medicinal materials can be sold, there is really spare money for his grandson to go to school, Wu Youshan's heart is looking forward to it hotly.

"Of course it's true, but the specific plan will have to invite everyone to discuss together, and when the results come out, they will play tomorrow and the household, and then report to the state capital, I estimate that it will be until the spring of next year, and then the policy of 'tax for one' can be implemented, this official will first come to say hello to all the townships, please have time to tell the villagers about this tax matter, and help them settle the accounts." Jiang Anyi said solemnly.

Wu Youshan clasped his palms together, bowed respectfully to the north, and said: "The emperor's grace is vast, thank you so much." He turned to Jiang Anyi again, bowed down and said, "Thank you, Lord Jiang." ”

Sitting down again, Wu Youshan diligently twisted his grandson's red cheeks, and said with a smile: "You are a blessed one, today the champion master came to our house, this is God let you go to study, dog, you have to fight." ”

The dog baby took the bitten peach and looked at her grandfather blankly, not knowing what he was talking about.

Jiang Anyi also has an account in his belly, the Son of Heaven sent him to change Fuluo County from a lower county to an upper county, which has two difficulties, the first is the tax, last year's tax in Fuluo County was 2,867 guan, and it is at least more than 10,000 guan to reach the upper county; The second is the population, and the current population of Fuluo County is 50,436 people, and it is difficult to meet the standard of the upper county at least 80,000 people.

The meal should be eaten in one bite, and the taxes should be passed first. According to the calculation of 30 wen tax silver per mu of land, one hectare of land can get three taels of silver, more than 2,000 hectares of land to discount the tax silver also has three or four thousand yuan, and the rest is levied by the commercial tax, Fuluo County is rich in resources, rich in medicinal materials, tea, it is not difficult to complete the tax of 10,000 guan. But in this way, the benefits of the officials and officials will be gone, and we must beware of their bad behavior.

The commercial tax on medicinal materials is one out of five, which is collected from the seller, Xu Mingyuan lowered the price of medicinal materials, and underreported the quantity, the commercial tax collected was naturally low, and most of it was swallowed by Yan Kaichen. Nowadays, take the fritillary as an example, the price per catty is 400 to 500 yuan, and the tax can be overcharged by nearly 100 Wen, the decimal is large, Fuluo County produces more than 10,000 catties of fritillary every year, and this alone can collect more than 2,000 yuan in commercial tax, plus other medicinal materials and tea, how to calculate it can also exceed 10,000 guan.

In the sunset, the number of horses returned to the city. Jiang Anyi said to Qin Zixiong beside him: "Brother Qin, I think most of the officials in the county are corrupt people, you can rectify it during this time, and I plan to replace those who have repeatedly taught and refused to change." ”

Qin Zixiong nodded in agreement. There is no need to worry about the yamen's side, the evil officials of the yamen also have to be replaced, the replacement of the officials is not so simple, first of all, the officials must be innocent, literate and hyphenated, and be able to skillfully handle the drafting of documents, sorting out case files, making uniform books, accounting accounts and other things.

Jiang Anyi pondered, and everyone hurriedly urged the horses to follow him. The city wall of Fuluo County is far away, and in the sunset, you can still see people repairing and working on the city wall, these people are Xu Mingyuan's subordinates who were arrested, and they were forced to work by Jiang Anyi, and Fuluo City was destroyed by these people, and now it is gradually rejuvenating in the hands of these people.