By the time they attacked the southernmost and westernmost Fanshe villages in the Taipei Basin, the 500 recruits who had either peed their pants or wanted to escape, or whose brains were blank, had basically adapted to the atmosphere of the battlefield.

The last two stockades did not use the help of Marin's veterans, and these recruits who had already been trained rushed forward with rattan cards and sticks wrapped in cloth strips to fight with the aboriginal strong men.

Of course, not everyone can adapt to it. After observation, Marin found that there were nearly 100 recruits among them, who were always a little cowering and could not adapt to the atmosphere of the battlefield. Although the comrades-in-arms brought it, they had no problems. But if you really encounter a hard battle, something big will definitely happen.

This is one of the core shortcomings of the ancient conscription system, that is, some people are naturally timid and are not suitable for serving as soldiers at all......

Being a soldier requires blood and bravery, and when encountering danger, you can't be intimidated. But there are people in this world who are born cowardly, even if you insult his wife and daughter in front of him, he doesn't have the courage to resist. Such a person can't support the wall with mud. Even if you give him a weapon, he can throw it away and run away in fear. No matter how many sticks you fight, you won't be able to stimulate his blood. Because, he was born with no blood.

Therefore, the kind of army composed of "even a strong man who does not let go" is extremely dangerous. If we fight with the wind, these problems will not be exposed. Once fighting against the wind, these people who are born without blood will decisively lay down their arms and flee for their lives. Even if they know that running for their lives is death, they can't help but run away.

And once these naturally born people take the lead in laying down their weapons and fleeing for their lives, it is easy to cause a chain reaction that leads to the rout of the army. Therefore, although the scale of the ancient Chinese army was very large, because there were too many cowards forcibly recruited, it affected the combat effectiveness. Such an army will either win or lose big. And the source of the defeat is often those who are naturally timid take the lead in laying down their arms and fleeing, and then lead to the collapse of the army......

Therefore, in order to guarantee the combat effectiveness of the army, it is necessary to weed out those who are naturally timid. In this way, there will be no collapse at a critical moment.

After completing the occupation of the Taipei Basin, Marin reorganized his army. The hundreds of naturally timid people were listed separately by Marin and formed a civilian team, which was mainly responsible for transporting supplies for the army. The other 400 were organized into regular troops.

……

As for the more than 6,000 aborigines of more than a dozen Fanshe villages in the Taipei Basin who were captured alive by Ma Lin, they were all scattered by Ma Lin, and they were rewarded with 100 Beihai soldiers brought to Kong Tai and Kong Tai, as well as hundreds of newly recruited Han soldiers, as well as Zhang Cai's family, as serfs to which their families belonged. Kong Tai, Zhang Cai, and those soldiers are called the first batch of landlords with serfs on Dongfan Island.

However, there was a difference between these landowning classes and the European manor owners. Because, Marin stipulated that even the cultivated land of high-ranking officials like Kong Tai and Zhang Cai must pay 10% of the harvest as a tax every year.

In addition, all the people who own land on Dongfan Island must also pay another 10% of the harvest as a construction tax. What is Construction Tax? It is the cost of building infrastructure such as roads and reservoirs. As for the initial 10% of the tax, it was used to pay for the expenses of the government and the expenses of the army. The construction tax is mainly used for infrastructure construction, and the government cannot misappropriate it without authorization. Of course, the families of officials and soldiers on active duty can be exempted from paying the construction tax, but the basic tax must be paid.

In addition, in the event of war, a 10% war tax can be temporarily added to subsidize the huge military expenditure. But there is no war and this tax is not allowed. Moreover, Marin clearly stated in the general outline of the Dongfan Island Decree that it was not allowed to levy more than 30% of the tax, even in times of war. Once the line is crossed, the action will be taken immediately. At the same time, it is strictly forbidden for government officials to extort and extort the people. If discovered, be expelled immediately.

……

In fact, Marin stipulated that ordinary people should pay 20% of their income as taxes, which was on the high side in this era. For example, in the Ming Dynasty, the field tax was only 30 taxes and 1, that is, only one-thirtieth of the grain was paid as a field tax. It would seem, the tax rate is low. And this is also an important reason for the low fiscal revenue of the Ming Dynasty.

But in fact, the land tax is only one of the taxes borne by the farmers of the Ming Dynasty. In addition to the field endowment, there is also a poll tax, which was not really canceled until the Yongzheng period. In addition, there are various levy levies. In fact, some tax collectors and officials in charge of tax collection will set up false pretenses to impose taxes without authorization. Then, these cleverly imposed taxes were embezzled.

Therefore, the people of the Ming Dynasty, on the surface, the tax is very low, but in fact, the burden of the people below is very heavy, and most of the harvest has to be used to pay taxes and various levies and apportionments.

However, the Ming Dynasty implemented the stupid system of "officials do not go to the countryside", and the county officials sat in the county seat. When they go to the countryside to collect taxes, they are all tax collectors and local local strength of the villagers. These people colluded to oppress and blackmail the people, and the officials did not know about it. Or, some simply join the stream and share the spoils together.

Marin apparently did not make such a mistake, and he directly implemented the policy of "dividing the land into the acre" on Dongfan Island, spreading all the tax revenue to the fields and abolishing the poll tax. At the same time, he strictly regulated three taxes and publicly declared that there were no other taxes except these three. If a tax collector collects taxes in excess of these three taxes, report it directly......

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Marin's practice of fixing the tax rate is highly respected by sophisticated officials like Zhang Cai. This is because this tax rate looks very high on the surface, but in reality, the peasants pay a maximum of 30 percent of the tax, but they retain most of their income of more than 70 percent. With the yield per mu of the Ming Dynasty, more than seventy percent of the harvest was retained, and the peasants would definitely be able to live a good life.

In addition, this tax policy has also been welcomed by Daming immigrants.

These Ming immigrants, who have become landless refugees, are actually victims of exorbitant taxes and miscellaneous taxes. If they hadn't been exposed to exorbitant taxes, they wouldn't have gone bankrupt or even sold their land.

Marin clearly stipulated that no tax increase of more than 30% of the harvest was tantamount to retaining at least 70% of their income. Seventy percent of the land income can be lived by anyone. These people who have experienced excesses will understand the happiness of not paying taxes and miscellaneous taxes.

……

In order to prevent some officials from disobeying the law, Ma Lin even ordered the setting up of a report mailbox, which was set up at the entrance of the county office. The masses do not need to come forward, they can post a report letter in the mailbox, mainly to prevent some tax collectors from raising taxes without permission.

In addition, Marin ordered that if someone sues the tax collector for collecting taxes indiscriminately, the government shall not kill the widden (in ancient times, the civil sue officials beat it first and then said that it was called killing the widrel, so as not to make the common people find fault with the officials), so as to facilitate the people to report the problem of illegal taxation.

……

"Hehe, I'm copying the fourth master's means!" Marin shook his head and smiled. After all, "apportioning the land into the mu" and "canceling the poll tax" are the historical achievements of Emperor Yongzheng......

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