Li Shi's idea of the peasants at this time was to "borrow strength", which came from the second big trouble he encountered, and the Guangdong industry and commerce also began to force the palace.

Strictly speaking, this is still the reason why the military and political structure of the Tianwangfu is very chaotic and does not adapt to the rapid development of the situation. The most dangerous nascent period has passed, and the literati and businessmen gathered under the banner of Yinghua are impatiently reaching out to share the bonus.

"Good! Then let's make this stall into the acre! But we are not Manchu, not only talking, but also doing, and words and deeds! ”

Li Xian's mind turned, and he made a decision to take the matter of "spreading the land into the mu" as an entry point, not only to attract the hearts of the peasants, but also to adjust the political structure of the Tianwang Mansion, and at the same time to use this to lay the foundation of his Yinghua dynasty, and fulfill the promise he made when he first founded the country: "Yinghua is the country of all."

Historically, Yongzheng engaged in "spreading Ding into mu", but it was in line with the general trend of development since Zhang Juzheng's whip reform in the Ming Dynasty, and the basic background was that after the use of silver for service, the actual collection of poll tax, that is, Ding Yin, became more and more difficult and more out of touch with reality. The Manchu Qing Dynasty entered China, continuing the Ming Dynasty tax system, and the collection of Ding Yin was based on the "number of Ding kou" counted in the Wanli Yellow Book, which was completely out of reality, and the prefectures and counties in various prefectures and counties were apportioned to households according to Tu A, and the actual objects of collection were not at all the same as the assets such as households in the register. The collection of "Ding Yin" in various prefectures and counties has always been a headache, and it takes a lot of time and energy to falsify accounts, so that their Ding Yin accounts seem to change every year, after all, this tax is a poll tax, and people have to change the tax if they change.

For example, in Guangdong, as early as the end of the Ming Dynasty, some prefectures and counties were already implementing the expedient measure of "Ding follows the grain", which was essentially to distribute the Ding Yin to the acres of land, but in the accounting process, it still retained the Dutu Jia Ding Yin system based on the Yellow Book. Originally, in history, Guangdong was the first to implement the paving into the mu, which began in the 55th year of Kangxi, because the foundation here is the best.

In Li Shi's previous life, many people regarded the "apportionment of the land into the mu" as a policy of convenience and benefit to the people, believing that it was a "benevolent government" that balanced the rich and the poor and liberated the shackles of the human body, which was a great misunderstanding, and of course it was also the result of the deliberate exaggeration of the Manchu literati. The fundamental reason for the formation of this policy is that in the process of replacing labor and taxes in kind with money, the traditional political axe was forced to regress from the traditional tax system directly to the head to the indirect tax system based on the land, which was an inevitable continuation of the whip law of the Ming Dynasty.

"Spread into the mu" is the inevitable trend of money going deep into the production and life of the bottom, the original Ding silver is the surname of the servant, since it is silver, since it is currency, it is born to be used for exchange. If the political axe wants to collect money, it cannot but let go of the personal restraint framed by the grass people in the sense of taxation, and only collect it from the fields cultivated by the grass people, and this transformation is also a logical and inevitable process.

This policy was not implemented after Yongzheng ascended the throne, Kangxi implemented the Ding Yin quota, and after "never add endowment", Guangdong and other places have begun to implement it, and Yongzheng is just pushing it to the whole country. In essence, it was only an adjustment of the financial system at the account level, but it could leave a great name of "good governance" in later generations, which spread far and wide, and the power of the Manchu literati can be seen from this. Yongzheng actually didn't understand this matter, and admitted in the recital to Nian Qianyao that he didn't understand the root of this matter, and asked Nian Qianyao to give advice.

What is the result of "spreading the land into the acre"? The prefectures and counties did not have to falsify another set of accounts, but followed the land register. The actual method of apportionment is shared by one province and shared by prefectures and counties, and the silver is apportioned according to the number of acres of land, and some are apportioned according to the amount of silver or grain produced by the field. Moreover, this action was not completed in the Yongzheng Dynasty, most of them continued to be completed in the Qianlong Dynasty, and even some provinces, such as Shanxi, did not complete the conversion of accounts until the Daoguang period. This policy is by no means a vigorous reform, but is forced to be completed step by step in accordance with its historical inevitability.

As for what personal restraints have been lifted by "spreading Ding into the mu", this statement only has the meaning on paper, and the original personal restraints of Ding Yin are air-to-air, and it is ridiculous to confuse them with actual personal restraints. Ding Yin has been out of touch with the actual situation since the late Ming Dynasty, and there are few people who have fewer children because they want to receive Ding Yin, and few people who cannot migrate because of Ding Yin's restrictions. After a whipping law, physical restraint is less related to servitude and more to do with professional and social control. After the "apportionment into the mu", the household registration system of Dutujia, which was originally used for fraud, gradually died out, and the armor protection system that actually bound the person rose again.

"We do this to make the farmers feel the actual benefits, and at the same time, the silver that should be collected must not be less."

Li Shi explained to the senator of the Tianwang Mansion and the household officials of the Monk Book Hall, and everyone looked at each other, what did he mean by this, that is, to rob the rich and help the poor?

"The advantage is not to collect less money, but to establish a clear and visible rule, so that in the future, he can know how much land he plants and how much tax he pays, and he will no longer have to be bullied by the squires and the government."

Li Xian's words changed, and everyone nodded and shook their heads, nodding because this was one of the ideals of farmers for thousands of years. Collecting less and collecting more is secondary, and what farmers are most afraid of is that they have no bottom of their burden. Why is it that every year when the harvest is not good, the peasants will live in difficulty, and even sell goods and raise debts, the unpredictable natural disasters are one, and the unpredictable [***], that is, the payment of taxes is another. If he is clear about his burden, he will be able to plan ahead and deal with it in advance.

But everyone shook their heads, how could this be done? The Manchu Qing Dynasty even self-styled cabinets, that is, let the peasants pay their own taxes, has not yet made a name, their new Yinghua dynasty, even if they can use the prestige of the newly established country, can suppress the magistrates and squires not to stretch out their hands, it is difficult to draw a clear line for the peasants, so that the court and the local government can do what they say, and do not give the peasants extra apportionment, right?

There are too many factors that affect the burden of peasants, such as the real area of the field, the degree of fertility, and the color of the annual grain in arrears, that is, how much silver can be sold, not to mention the imperial court, even the prefectures and counties are difficult to grasp. The bigger problem is that many peasants rent tenant land, either to others or to cultivate other people's fields, and the land rent between them is agreed by themselves, and it is difficult for the court and the local government to interfere. This is a bit of a fantasy.

A person's name subconsciously popped out of everyone's minds...... Wang Mang ...... "It is a name to spread the land into the mu, and the essence of the inside is to reorganize the financial and tax relations between the local government and the imperial court." ”

Li Xian said leisurely, leading the topic to the direction that made the civil officials frown, but many civil officials who were born as state and county officials had their eyes lit up, so it turned out that this was the case.

In Baicheng Academy, two people dressed in Manchu official uniforms entered the gate of the academy, followed by two soldiers in gray and blue uniforms not far behind them. These two "clean officials", the old one in his fifties and sixties, and the young one in his early thirties, had a generous and awe-inspiring face, but his eyes were flickering.

Tang Youzeng, the former governor of Guangdong, and Shi Yizhi, the former envoy of Guangdong, have been locked up in the manor of Baicheng since they were arrested in Guangzhou. Tang Youzeng had personal relations with Duan Hongshi and Li Shi, and Shi Yizhi was stained with Tang Youzeng's light, and neither of them suffered any crimes, except that they couldn't leave Baicheng, and they were accompanied by guards when they traveled, and they completely enjoyed VIP treatment. And these two people have always maintained their "backbone", do not talk to others, do not leave words, and often wear official uniforms to hang around in Baicheng, showing that the Qing court is still in Guangdong, and their integrity is still in their hearts.

But after going to Xinhui, Tang Shi's mind began to sway a little, with their academic attainments, they naturally had their own understanding and feelings about Xinhui, and the Qing court's promotion of loyalty to Xinhui people, in their opinion, was also a helpless move.

But it is such helplessness that they gradually face a dead knot that the Qing court has borne since it entered China, which is the first of the distinction between Huayi and the righteousness of the monarch and the minister?

"Listen to what they have to say today."

On the sixth day of the Lunar New Year, the two of them couldn't figure out this big problem, and they missed their relatives at home, so they were depressed, and they went out of the manor for a walk. The guards behind him only followed, and as long as they wandered around the White City, the guards were not restricted.

"Old man Duan is not here, today it is Xue Xue who is lecturing, and when he preaches the fallacy, Shi Mou will refute it!"

Shi Yizhi's heart of scolding was about to move, and he couldn't scold Duan Hongshi, after all, his knowledge was not as good as others, but this Xue Xue was just a disciple of Duan Hongshi, and while Duan Hongshi was away, he bullied him, which could be regarded as a bad breath for him.

"If it is still the way of the Lord that day, what is there to refute? It's not a single way. ”

Tang You shook his head excitedly, Duan Hongshi's description of the way of God is not only from Taoism, but also carries the righteousness of the way of heaven discussed by Sage Kong, which is a skeleton that is difficult to refute. In his opinion, it is also ethereal, unrealistic, and meaningless.

But he was also depressed in his heart, listening to what Xue Xue was going to say, and even listening to how Shi Yizhi was arguing with him, it was a pleasure.

Baicheng Academy is very large, Xue Xue's lecture hall is in a hall called "Taiping Building", there are three such halls, respectively called "Lixin Building", "Liming Building", "Jixue Building", which is in line with Zhang Zai's four sentences: "Establish a heart for heaven and earth, establish a life for the people, continue to learn for the saints, and open peace for all generations."

"A few years ago, I asked you to read Mr. Lizhou's "Mingyi Interview - Tian System III", which mentions the trend of 'accumulation and hard return', which is the subject of today's discussion."

The lecture hall is a fan-like stepped hall, more than 100 young people sit in the steps, and Xue Xue, who is dressed in a Confucian shirt and wears a square scarf on her head, stands at the bottom of the hall, leaning on a black wall to give lectures to everyone.

"The secret study of national politics, how can a bunch of children talk about it? Shallow! ”

Shi Yi straightened his sleeves and snorted coldly, if he didn't read the books of sages and sages, he didn't set up a righteous mind, so he came to study the science of national politics, afraid that he wouldn't smoke out a group of greedy and miserly people? Wait, it's Li Xian's pseudo-country that is mistaken, why is he angry?

Reluctantly adjusting his mentality, Shi Yizhi followed Tang Youzeng to hide in the top corner of the hall, listening to Xue Xue's clear voice throughout the hall.

(To be continued)