Chapter 37 Twenty years of accounting, inspection of ancient times

The autumn harvest is related to the annual tribute at the end of October, and it is the most important thing for the farmers, as soon as the rain has stopped, the fields on both sides of the country road are already busy.

Hirayama Village is close to the Misawa River, and many irrigation channels have been dug to make it easier to irrigate the fields, so it is easy to drain all the water at this time. Not only the young people who came from other villages to 'exchange work for relief' participated in the work, but also the many people and non-people who lived near the river beach also participated.

Some of the young and strong people use barrels and pots to scoop outwards, some erect flap scrapers to divert water into the ditch, and there are two rows of stone roads on each side of the ridges, and the stagnant water flows backwards along the stone roads to the river, while the elderly, women and children are in the muddy rice fields that have been emptied, taking advantage of the rain break, to grab the harvest.

Gao Shisheng sat on the Maza, looked at the side of the road, and said in his heart: "The sky is cloudy and cloudy, and the wind is urgent, I am afraid that there will be a heavy rain tomorrow evening at the latest. ”

But the big guy, he finally has a little hope, and he really can't talk about it.

Even Aoki Daizen, a sword master, went down shirtless to work with the coolies, only he and the Nagata Mori clan, two rich children who couldn't lift their hands and couldn't resist on their shoulders, sat on the side of the road to supervise the work.

Picking up the pen, I recorded in detail the number of young and strong people working in the fields, and after a cursory look, I found that several of them shared the same name, or they were not included in the 'soil broken accounts' at all, which belonged to the 'hidden fields and escapes' that were very common in the Warring States period.

Nagata Sheng asked curiously: "What is the head of the village doing to record this, it has not yet reached the end of the year, is it not possible to plan to rebuild the accounts now?" ”

Gao Shisheng put down his pen and replied inexplicably: "That's not the case, I just want to have a general understanding of how many 'escapees' there are under the rule of Zhuang, and the revision of the accounts must be done by the Junfu Land Inspection Order." ”

"Then what does Junfu use as a basis to collect the annual tribute?"

"Of course, it is based on the 20 years of astronomy and the name of the land inspection account, even if the number of people I record now may be more accurate, but it will not be used."

"The account books for collecting taxes are actually the old books of the twenty years of astronomy?" Nagata Mori's face was incredulous.

"Hmm." Gao Shisheng added an explanation for him: "And the "Accounting Record" only records the name of the household, what is the specific situation in the tax household, how many people, how many places, and whether it is true with the audit, in fact, Junfu is not clear at all." ”

"How is this possible?" Although Nagata Sheng did not interfere in the business of the family's shop, he also knew that the account books had to be revised at the end of each year, and he couldn't help asking: "Junfu actually used the accounts of a few years ago to collect taxes, can this be approved?" ”

"How is this impossible to be accurate?" Gao Shisheng's reaction to him was very strange, and he looked rare and strange at first glance.

"Normally, the "Ledger of Accounts" that records the population and land has to be rebuilt every ten years, or even every three or five years, to count the growing population and newly cultivated land, but in fact, the records of the daimyo of various countries are generally old account books from decades ago.

Junfu now collects the annual tribute, labor and military service roster, before the 20th year of the astronomical inspection, the old account book of the first year of astronomy is still used, in other words, there has been no change in the number of people in the past 20 years, there are countless new fields, but Shigao has increased a little. ”

Hasegawa's family is about to go bankrupt, and he can still rely on the military service account, isn't it because the Junfu roster records the situation of his family's astronomy in the twentieth year, and mistakenly thinks that there are still military service members who have Yetian, but it is also fortunate that Junfu has not mobilized troops on a large scale for many years, otherwise it would have been impossible to be deceived for a long time.

Because the county wanted to recruit soldiers, it sent people in advance to ask the township to submit the actual land properties of the families of the military service, and they knew some specific situations, so they did not mix it into the flag book.

Gao Shisheng naturally didn't want to take these newly recorded households and chase Ding Qian from these 'fugitive households', except for forcing him to rebel and let himself die, there was no benefit to him.

Recording these is only so that I can have a general understanding of the population under my rule, so as not to be deceived by the village and facilitate the governance of the place.

He was also very helpless about this, although it sounded unbelievable at all, but it was true, and it happened in the six countries of the seven provinces of, without exception.

"Junfu doesn't know, the servants in the village should always know." Nagata asked.

"This is not necessarily, for example, a person like me, who has come to other counties as an official, can know more about Pingshan Township? Besides, why did the local officer tell me the real situation in the township and let him pay more annual tribute? Even if I take the time to inspect it myself, Junfu will not accept it because I am worried that the servants are deliberately lying and overreporting because they are worried that the servants are exploiting the people. ”

In fact, the deeper reason is that it can't be controlled at all.

Not to mention that Gao Shisheng, a village the size of a grain of rice, is a great name from all over the world, and he can only turn a blind eye to the blatant evasion of taxes and labor by these people.

Gao Shisheng paused and said, "Don't the daimyos of various countries know that there are cases of false reporting and misreporting in the name books handed over to them by the village leaders?" Of course, I know, but there have always been escapes, and the people of the Covenant Party and the state have no choice but to let it go. 'If you are slow, you will do everything you can to prevaricate, and if you are in a hurry, you will gather people to complain, and Weisheng will be loyal and loyal, and it will be difficult to let them go, which is the unspeakable hidden of the guardian of the famous master. ’”

"Isn't this the right not to lose? It's so simple, wouldn't my family spend so many years in vain to unjustly spend money. Nagata Mori was very remorseful, he didn't understand the last two sentences, and he could understand the meaning of the previous words.

"Every year, my family spends more than 400 yuan on the purchase of the right to "not lose or enter", at most I can only let the township errand work, not come to the door, the county officials, not want to come and go, so it seems that it is better to escape from the house and be comfortable. ”

"In fact, there are also fugitives in your family, such as slaves and maids in the family, and vains, and Junfu will not collect money." There is another sentence that Gao Shisheng actually didn't say: "In fact, the money owed by the fugitives in the entire township has been converted into the four hundred yuan." ”

"Wealthy businessmen and ordinary people flee are two ends, don't be stupid." After taking the money and grain of the Nagata family, Gao Shisheng felt that he needed to mention the other party, the daimyo allowed the people to flee their homes, and there was also a part of the strategy of accumulating national strength and resting with the people, not really being able to tolerate the countrymen and the powerful and evade the due taxes.

"That's what I said, what's the matter with the village's escape?" Nagata Mori doesn't read, but he has a strong desire to learn.

It's just okay, Gao Shisheng simply told him from beginning to end what the whole thing was.

"The emergence of 'hiding from the fields and escaping households' can be traced back to the period of the legal order. It is inseparable from the rent modulation after the 'Dahua reform' and the emergence of the Bantian collection method, that is, the Bantian system. Gao Shisheng saw that he was at a loss, and it seemed that he was really illiterate, and asked in surprise: "Hasn't Quan Zhisuke never been to the temple house?" ”

The temple house is a private school run by monks, mainly recruiting the children of the common people as apprentices, and handing over the Mongolian education, most of the schoolchildren are in their six to ten years old, mainly to train reading, writing and abacus, many samurai families and a few wealthy common families send their children to the temple.

It is not surprising that a wealthy businessman like the Nagata Mori clan, not to mention going to the temple house, even invites a learned monk to come to the house to teach his work.

"When I was young, I liked to dance with knives and guns, so much so that I neglected my schoolwork, which made Zhuang Tou smile." Nagata Sheng replied confidently, but it made Gao Shisheng hesitate a little, should people who have studied be ashamed at this time?

"The Bantian system was modeled after the Juntian system of the Tang Dynasty, and it was the fundamental law of the land system of the law and order system." Gao Shisheng felt that he was completely playing the piano to the cow, and said helplessly: "The Bantian system implements Bantian acceptance, and the first thing is to compile the national household registration. The specific practice of Bantian is as follows: All citizens over the age of six are given land by the government class, with two sections for men and two-thirds for women. Official slaves and maidservants are the same as citizens, and family members and private slaves and maids are given one-third of the citizens. Those who have positions, positions, and meritorious services will be given the corresponding positions, positions, and meritorious fields according to the level of their positions and the size of their merits. In addition to the mouth of the field, but also to a number of residential land and garden fields, for the world's field, if the household is not returned. Bantian once every six years. The land received was not allowed to be bought or sold, and if the recipient died, it was taken back by the imperial court. ”

"In that case, the imperial court was not the only famous lord in the world at that time."

"So to speak." Gao Shisheng also had a good side of being a teacher, and he was very dissatisfied with this temporary disciple who interrupted his speech, and continued to preach: "This 'evil law' seriously infringed on the rights of the local lords and the nobles of the imperial court at that time, even the Fujiwara clan, which was founded by the Nakatomi Kamazu who promoted this law, did everything they could to evade the original taxes after taking power, and it was in this situation that the 'no loss and no entry' was included in the legal decree, and the Fujiwara clan used this as a name to wantonly annex land and hide the population. ”

As a result, the imperial court's finances continued to decrease, and the people paid heavy taxes, which caused many people of insight to worry, Fujiwara Qinghe, who was born in the northern family and served as an envoy to the Tang Dynasty, had repeatedly asked the imperial court: "The salty use of the soil to break off, so that the good deeds are advanced, each by the Qing theory, in order to correct the disadvantages of the Bantian collection system, is the beginning of the soil break." ”

"Dirt break?" Nagata Mori heard another new word.

"In fact, it is land inspection, but at that time it was called Tuduan, also known as 'land inspection school registration', mainly for the powerful Zhuang Yuan, to carry out clear measurement and measurement, and release slaves and maids as good people." This is also when Gao Shisheng read the national history of "Qiujin Chronicle", he realized that the original land inspection was ancient.

However, the real purpose is open to discussion, after all, because the land inspection has provoked many civil uprisings, no matter how you look at it, it seems to be aimed at the people of Qianshou, not the imperial court.

"Fujiwara Qinghe successively served as the central affairs of the young assistant, the great Yang Virtue Shou to the Senate, respectively presided over the soil break, the history of the "balance of the earth", "Shengbao land" and "the treasure of the land", for a time "Caifu Guofeng", "strong and solemn". With this credit, the rank has also been promoted from the bottom of the fifth to the bottom of the fourth. In the entire Fujiwara clan at that time, those who could beat Fujiwara Kiyokawa were only a few people such as Nanjia Fengcheng and Nakamaro. ”

"However, at that time, the main group of fugitives had changed from Fujiwara Baiguan to Bantian peasants who had gone bankrupt due to land annexation and rent transfers." Those who do not enter the land can not repair the law of the army, and they are exempt from paying taxes and serving in the army', and the people can barely survive only when they get rid of heavy taxes. ”

Speaking of this, Gao Shisheng looked at the busy people in the fields and thought: "How can this not be the case now, I am afraid that the tax names in this world are mixed, and it is better than the previous dynasty." ”

Then he said: "The imperial court tasted the benefits brought about by the implementation of the policy of "inspecting the land and registering the school", so the people who evaded the service were called "fugitives", and once they were found, they were punished as serious crimes and reduced to filth and inhuman, which led to the boiling of public resentment. ”

"Due to the burden of renting and adjusting the burden of Bantian peasants, many Bantian peasants were completely unable to live, and the result was a large loss of peasants, gathering crowds to make trouble, colluding with the mountains to become thieves, and rebelling against the rule of the imperial court."

"Later, there were many land breaks, but there were many clever and false things in the execution, or stealing the field registration, or re-instilling, so the effect was very small."

"Could it be that Nakamaro is the Fujiwara Nakamaro Taishi who started a rebellion in Omi because he was jealous of the wind?" After listening to the narration, Nagata Mori had a narrow face, he didn't know who Fujiwara Kiyokawa was, but Fujiwara Nakamaro who started the 'Fujiwara Nakamaro Rebellion' in Omi was very famous.

It's not that the Fujiwara Nakamaro Rebellion had a bad impact, but that the rebellion was triggered purely by jealousy between the heads of the world.

All kinds of folk wild words are widely circulated, and it is no wonder that an illiterate member of the Nagata Mori clan has also heard of it.

Gao Shisheng is very strange, where is the focus of the other party's concern, he is talking about Fujiwara Kiyokawa, a famous minister of the Nara Dynasty, and Nagata Mori is concerned about Fujiwara Nakamaro, who is the head of the face and is the master.

Fujiwara Nakamaro is the younger brother of Queen Xiaoqian, deeply favored, once the power of the government and the opposition, the official worship of the Taishi (equivalent to the Taizheng minister), Queen Xiaoqian believes in Buddhism, never married in her life, but has many faces, and later empathizes with the Taojing monk of Todaiji Temple.

Since the three years of Tianping Shengbao, the Taoist mirror monk was summoned to the palace dojo, and was filial piety and queen in the name of the Zen master to cure the disease, stayed in the palace for a long time, and was deeply favored.

In the ninth year of Tianping, the filial piety and queen issued an edict, appointing the monk Daojing as the minister Zen master, and participated in political affairs with his brother.

He then established Chun Renjun as king, raised the flag of rebellion, gathered the armor to try to attack and kill the Daojing, entered the palace and seized the bell seal (jade seal, post bell), but was defeated and fled, and was later arrested in Takashima County, Omi Province, and beheaded with his wife.

Fujiwara Nanke Ichiin, because of the 'Fujiwara Nakamaro Rebellion', was deeply suspicious of the imperial court, was all deposed from their official positions, and the exiled countries declined.

Fujiwara Nakamaro is portrayed in folk history as a stupid and nepotistic lucky villain, but in fact Fujiwara Nakamaro is quite talented. Being promoted to the rank of Taishi still mainly depends on his own talents.

In the first year of Tianping Baozi, the "Pension Law" formulated by his grandfather Fujiwara Bubi and others, but because of the opposition of the old magnates, it was shelved for 39 years, and absorbed the experience of the Tang Dynasty, and adopted a series of measures to reduce the burden on the people: the age of middle-aged men was changed from 17 years old to 18 years old, and the age of Zhengding was changed from 21 years old to 22 years old, so as to prevent Bantian peasants from fleeing; In order to balance the price of rice, a standing position is also set up; In addition, the term of office of the State Secretary has been changed from four years to six years.

It's a pity that the world only pays attention to those things that don't exist.

"If it's really rotten wood, you can't carve it!" Gao Shisheng didn't have to guess to know what Nagata Sheng was thinking.

It's a shame that he still wants to educate the illiterate person in front of him, and after making trouble for a long time, it's the kind of ramming goods of Hasegawa Hayato, so he simply got up and went to the field to see how he was doing.

Note: The Banda system was abolished in 743 AD, and Fujiwara Kiyokawa was a relatively famous minister exactly ten years before the abolition of the Banda system.

After the collapse of the Bantian system, the "Zhuangtian Consolidation Order" was still promulgated many times, but with little effect.