Zhang Xie and Xiahou Yan were drinking in the garden while admiring the flowers.

In the Wei and Jin dynasties, wine is the most common drink, of course, this is only the scholars and wealthy merchants can afford to drink, ordinary people's homes, a bowl of boiled water is the most common, if you can add a little salt or sugar to the water, it is quite a high standard of hospitality.

It's a pity that Fu Tinghan doesn't like to drink, he prefers to drink tea, if not, boiled water is fine.

Not drinking alcohol during working hours is his rule.

So after sitting down in front of Zhang Xie, he politely refused Xiahou Yan, who wanted to pour him wine.

Xiahou Yan sneered, took back the wine jug and said, "If you don't drink it, I don't want to pour it for you."

He said: "Zhao Hanzhang is quite harsh, and people are not allowed to brew and sell wine without permission, saying that it is a cost of food, so that Luoyang's wine has doubled in just three months."

He snorted and said, "But I know that half of the wine that comes out of the restaurant now comes from the Xiping Zhao clan and the Luoyang County Ya."

Fu Tinghan said: "The county government brews wine firstly to control the liquor trade, and secondly, to make money to feed the people and army of Luoyang."

He said: "Now the county government is still taking in the homeless people passing by, and with the consumption of the army, her treasury is not sufficient."

Xiahou Yan said with a disdainful expression, "What about the Xiping Zhao Clan? Don't think I don't know, that person is her Zhao Hanzhang's uncle, said that he is the seventh master of the Zhao family in Xiping, who took over the wine business as soon as he arrived in Luoyang, and also opened a restaurant, which directly supports the entire Luoyang, as well as the wine trade in several nearby counties."

"That's the qualification he bought with money," Fu Tinghan said, "100,000 yuan, three years of qualification."

Xiahou Yan choked suddenly, but he doubted in his heart whether Zhao Hanzhang really accepted the money.

Zhang Xie waited for them to finish fighting, and hurriedly said, "Forget about this matter, anyway, we can brew the wine we drink at home, so we don't have to be angry about this."

Xiahou Yan sneered and asked him, "When did your temper become so soft?"

Zhang Xie ignored him and asked Fu Tinghan, "Fu Gongzi has only been in Luoyang for two days, why did he come to my door?"

Fu Tinghan picked up the bowl and took a sip of water, choking on it, only to find that the bowl was poured wine at some point.

This was poured by Zhang Xie when the two of them were talking, and he explained, "Forgive me, Master Fu, I really don't have boiled water here, this wine is very clear, and it can be drunk as water."

Fu Tinghan put down the bowl, his face was light red, and he said, "I came to the door today to urge taxes."

Not only Xiahou Yan, but Zhang Xie was stunned, "What?"

Fu Tinghan turned to look at Fu An.

Fu An immediately took out an account book from his arms and respectfully handed it over.

Fu Tinghan opened it, didn't look at it, and handed it over directly: "This is the tax that your two families owe this year, and now that winter is approaching, it should be paid off."

Zhang Xie and Xiahou Yan lowered their heads stiffly.

Fu Tinghan had already seen it before he came, and the accounts were not complicated, and he could write them down at a glance, so he said, "You two can see if you can hand them over today?"

Xiahou Yan's face turned red, and he was speechless for a while.

Although Zhang Xie and Xiahou Yan hid in the mountains, they were called recuperating in seclusion.

But their family is still at the bottom of the mountain, in Luoyang.

They have land in Luoyang and even in several nearby counties. ….

Zhang Xie had a total of three sons, the second son and the youngest son left Luoyang with their families and his younger brother to flee for their lives, Zhang Xie received the news that they went to the south.

The eldest son stayed behind to take care of him and his unsold property.

Now on the household registration book, Zhang Xie is the head of the household, so if you want to collect taxes, you really have to find Zhang Xie.

Xiahou Yan is different, he has no love for freedom in his life, although he has had wives and concubines, but since the death of his wife, he will no longer marry, and he has no children, and he is not in a hurry to have children.

At present, he is the only one in Luoyang's household registration book, but he still has a house slave under his name, and the family property is handed over to the house slave to take care of.

Moreover, domestic slaves also have taxes, which are paid by the owner's family.

Xiahou Yan was stunned for a long time, then went to take a closer look at Fu Tinghan's face, and saw that his face was thin and red, and even his earlobes were red

When he got through, he asked, "You drink so badly, are you drunk?" No, it's a matter of time for you to get drunk, so why do you still bring your account books with you in advance?"

Fu Tinghan looked inexplicable, "I'm here to collect taxes, what do I bring without account books?"

Xiahou Yan: "Aren't you and Zhao Hanzhang trying to recruit us?"

Fu Tinghan said, "There is no conflict between soliciting you and paying your taxes."

He said, "If the gentleman is really willing to go down the mountain to assist Hanzhang, I think she will sweep the couch to greet him, and the conditions for the gentleman are also the most generous, but this has nothing to do with taxes?"

Zhang Xie's eyes flashed, and he asked, "What if we ask Zhao Envoy Jun to be exempted from our taxes?"

"No," Xiahou Yan said, "We still need to pay taxes?"

When Emperor Jin was there, no one asked them to pay taxes.

Fu Tinghan said: "Now Luoyang is managed by Zhao Zhijun, and as early as March, she issued decrees and announcements that those under her rule, regardless of their status, need to pay taxes in line with their status and property."

Slaves have their own taxes, farmers have standards for farmers, and merchants and scholars naturally have their own standards.

Xiahou Yan was very displeased, but Zhang Xie laughed out loud, and said a few times: "Okay! I'll accept it!"

"Jingyang!" Xiahou Yan looked at him disapprovingly.

Zhang Xie raised his hand to stop his words, and asked his entourage to come and prepare money and food according to the amount in the account book.

Fu Tinghan looked at Xiahou Yan.

Xiahou Yan pursed his lips and remained silent.

There is a system in the Great Jin Dynasty, which is called the system of product officials occupying the fields and shades.

What does it mean, that is, high-ranking officials occupy a large amount of land without paying taxes, and they can also shade their relatives without having to serve, and the diners under their doors are not controlled by the imperial court.

There's so much maneuverability in this.

For example, Zhao Changyu, when he was on Cai Bo, in addition to the large land under his name that did not have to pay taxes, Zhao Hu and Zhao Song and others would also record some fields in his name to avoid taxes.

As for a doorman like Ji Yuan, he only obeys Zhao Changyu and will not listen to the dispatch of the imperial court.

Now replaced by Zhao Hanzhang, she is even more powerful, since she mastered Yuzhou, the court has urged her to pay taxes every year, and she has not paid it once, and in turn she wants support from the court.

She didn't even pay a state's taxes, let alone her own taxes.

And when she went to Luoyang to see the emperor, and after she was officially canonized, she meant that every time she supported the imperial court, she would send some money to Yuncheng last time.

She did this to the court, but she changed the law under her rule.

Yuzhou has long been changed by her, but there are not many *** there, and there are few officials who are fortunate enough to be in the tax-free ranks, and the rest are either killed by her or replaced by her.

The people who replace them are all her people, so they naturally have to obey her decrees.

Her decree was that she could give her money, houses, and fields, but everyone had to pay taxes just like ordinary people.

Luoyang is ......

Although a lot of people ran away, there were too many remnants of the family and the scholars, and they were all exempted from tax in the shade before.

For example, Zhang Xie and Xiahou Yan, one of them has not been an official for many years, and the other has never been an official, but they and the land under their names are exempt from tax.

This is the first time someone has collected taxes from them.

Yu Yuzhu