Chapter 31: The Perpetual Ban on Tax Increases and the Three-Year Tax Exemption

"I have decided that, starting from this day, there shall be no more tax increases throughout the empire."

"Furthermore, in Shaanxi Province, the people shall be exempt from all agricultural taxes for the next three years."

The Chongzhen Emperor's proposal left all the ministers stunned—utterly, completely bewildered. Not even the morning's news of the drought and civil unrest in Shaanxi, the student riots that led the Emperor to abolish ancestral laws, or the appointment of Yuan Keli to the Grand Secretariat had caused such a shock.

What kept the entire imperial court running? Money. Where did the monthly stipends for the six hundred thousand scholars across the nation come from? Money. And the confidence of the one million soldiers of the nine border garrisons, fighting and bleeding on the front lines? Still money.

Where did this money come from? Naturally, from taxes, with agricultural levies making up the lion's share. The Ming Dynasty was already operating at a deficit; skipping tax increases might have been understandable, given that the people were already burdened by the "Three Military Levies" on top of regular taxes. But what was the meaning of a three-year tax exemption?

Guo Yunhou, the Minister of Revenue, felt his expression shift rapidly: first relief, then worry, and finally, internal conflict. He was relieved because, with no tax increases, the people’s lives might stabilize and hold some hope, unlike their current state of living in fear of future levies. If they could just grit their teeth and endure until a good harvest came, life might improve. But he was worried because the court was already in deficit. Soldiers were deserting precisely because their pay was in arrears. If taxes were now frozen for three years, how could the state function? To remonstrate would be to cut off the people's lifeline; to remain silent would be to leave the state without the means to operate. Guo Yunhou’s heart was filled with bitterness.

"Your Majesty, I believe this course of action is ill-advised!"

The ministers were startled once more, never expecting Guo Yunhou to be so headstrong. Those who were close to him looked on with anxiety, but within the imperial court, they dared only to signal with their eyes, not daring to speak a word.

"Your Majesty, the total annual tax revenue of the empire fluctuates around 26 million taels, of which 22.5 million comes from agricultural taxes and 3.4 million from commercial taxes. Although our Ming territory is vast, many regions do not pay taxes—such as the Nurgan Regional Military Commission outside the Great Wall or the Ü-Tsang Regional Military Commission in the southwest. In reality, only the two capitals and thirteen provinces pay taxes, and even then, Guizhou, Yunnan, and Guangxi contribute very little due to their geography and ethnic populations. Thus, only the two capitals and ten provinces truly provide tax revenue."

"The agricultural taxes of Shaanxi alone account for fifteen percent of the national total, which calculates to 3.38 million taels. Yet, the annual budget for the nine border garrisons this year is only 3.27 million taels. If we stop collecting these taxes, the court will have no way to bridge this gap... I implore Your Majesty to rescind the order for a three-year tax exemption!"

As Minister of Revenue, he knew the national tax figures like the back of his hand.

"Minister Guo, as the Minister of Revenue and the 'God of Wealth' in the eyes of the people, you should know that His Majesty’s move is intended to stabilize the commoners and allow them to live..."

"Shut your mouth!" Guo Yunhou turned to face the official who had spoken and barked, "Think with your brain! Compared to the desertion of border troops, the weakening of our combat strength, and the subsequent massacres under enemy invasion, what does the suffering of the commoners matter?"

"You... you..." The official’s face turned bright red, whether from anger or humiliation, it was hard to tell. The gathered ministers fell silent, for they knew the figures Guo had cited were the truth.

The Chongzhen Emperor sighed inwardly and said in a deep voice, "Minister Guo, I am well aware of your concerns. Let us solve the immediate problems first; I will find a way to make up for the shortfall in silver."

The officials looked at Chongzhen with utter disbelief. *You will find a way? What way could you possibly find?* This was not a small sum that could be saved by tightening one's belt; it was millions of taels. Was he going to conjure it out of thin air?

Chongzhen ignored their skepticism and offered no explanation. He could hardly tell them he was about to start confiscating their assets. Besides, most of the land in the empire was held by the gentry and the imperial clan, who paid no taxes anyway. What good would the pittance from the peasants do?

The tax freeze was merely the first step. Once things stabilized, he intended to continue the exemption and eventually even provide subsidies for farming. The prerequisite, however, was that he had to annihilate the Later Jin, the Oirats, and the Tibetans; otherwise, constant warfare would make these goals impossible.

"Enough. It is decided. The Grand Secretariat shall draft the edict and send it to the East Warm Chamber."

"I want to see the edict tonight, and it must be sent out by tonight. Within half a month, I want every commoner to see this decree," Chongzhen added. If he did not emphasize this, it would be considered fast if the edict reached the East Warm Chamber within three days. It was not that the Grand Secretariat was inefficient, but that the process for a formal imperial edict was incredibly cumbersome. From drafting to delivery, there were at least twenty or thirty layers of review, and if a single sentence was deemed inappropriate, it could be rejected and sent back to be rewritten.

"That is all. You are dismissed. The Ministry of Revenue is responsible for coordinating grain supplies. The Ministry of Justice and the Ministry of Rites will handle the students of the Imperial Academy. The Ministry of War is to clarify the state of the postal relay stations and troop movements. The Ministry of Personnel and the Censorate are to investigate the corruption and deceit of officials in Shaanxi. The Ministry of Works will oversee road and lake repairs, land reclamation, and the construction of the late Emperor's mausoleum."

"The Embroidered Uniform Guard and the Eastern Depot, aside from necessary personnel in the capital, are all to be dispatched. They are to investigate enemy intelligence and the activities of officials and grain merchants in Shaanxi. The censors of the Censorate must act and report the reality of what they see. The Office of Transmission must ensure all official documents are delivered promptly. Every ministry is to submit their plans to the East Warm Chamber by noon tomorrow at the latest."

"I warn you all: the Embroidered Uniform Guard will be monitoring the entire process. If I find any further instances of deceit, corruption, or embezzlement, I will not bother with inquiries—I will have your families executed and your assets seized."

"Dismissed!"

"One more thing: there will be no morning court session tomorrow. Use your time wisely."

After speaking, Chongzhen did not wait for the ministers to kowtow before descending from the nine-tiered platform and exiting the Huangji Hall. The ministers looked at one another, sighed, and slowly filed out of the hall.

Once outside, the ministers began to run. They had no choice; the Emperor’s urgency was absolute. If they failed to complete their tasks, they would surely lose their heads.

Back in the East Warm Chamber, before he had even settled into his seat, Wang Chengen entered. "Your Majesty, Minister Guo of the Ministry of Revenue requests an audience."

Chongzhen sighed. "Let him in."

"Your subject, Guo Yunhou, pays his respects to Your Majesty."

"Minister Guo, rise." Chongzhen waved his hand. "Great Companion, bring a seat and tea!"

After Guo Yunhou expressed his gratitude, Chongzhen said, "Minister Guo, I know why you have come. Trust me, I would never treat the fate of our Ming Dynasty as a joke."

Guo Yunhou looked at the solemn-faced young Emperor for a long time without speaking, as if trying to discern something from his expression. After a while, Wang Chengen coughed softly and whispered, "Minister Guo, do not be impolite before His Majesty."

Startled, Guo Yunhou immediately knelt, but Chongzhen stopped him. "Minister Guo, just focus on the task of coordinating the grain."

"I understand!"

After bowing, Guo Yunhou retreated toward the door. Just as he was about to leave, Chongzhen said faintly, "Minister Guo, do not involve yourself in factional strife."

Guo Yunhou shuddered, a sharp light flashing in his eyes, before he silently departed.

Chongzhen remembered that this Minister of Revenue, who cared deeply for the suffering of the people and exhausted himself for the prosperity of the nation, had his only stain in life caused by being forced into factional strife in the seventh year of the Tianqi reign. At this moment, he was not yet too deeply involved. This official would be a key figure in dealing with the Prince of Fu later; he could not be allowed to be ruined by political cliques.

After Guo Yunhou left, Chongzhen sat before the imperial desk, pondered for a moment, and then picked up his brush to write a letter to Yuan Keli.

"Fang Zheng-hua, bring in an apprentice," he said.

A moment later, Fang Wen entered. "You are to leave the palace in secret, traveling day and night to Shangqiu in Henan. You must reach Yuan Keli before the imperial messenger from the Hanlin Academy does. Once you see him, tell him these six words."

He finished writing the six characters. Wang Chengen and Fang Zheng-hua, looking at the brushstrokes, both shuddered, their faces filled with shock.