Chapter Thirty-Four: Revisiting the Taxation Discussion

The next day, Zhao Nanxing, Wang Ji, and Sun Shenxing collectively submitted their resignations, citing their advanced age and fear of failing the emperor’s grace. Zhu Youxiao feigned reluctance to keep them but saw their determination and reluctantly accepted, bestowing honorary titles on each and dispatching the Embroidered Uniform Guard to escort them home. This way, both sides saved face, presenting an image of harmony between ruler and ministers.

After bidding farewell to the three veteran officials, Zhu Youxiao ordered the ministers to present a list of their successors. Since he had already consulted with Fang Congzhe and Xu Guangqi, the nominations aligned well with his wishes: He Zongyan as Minister of Revenue, Zhu Yanxi as Minister of Rites, Sheng Yihong as Minister of Justice, and the former Minister of Revenue, Xu Guangqi, appointed as Minister of Personnel.

This arrangement was in preparation for Xu Guangqi’s entry into the Grand Secretariat. Although his accession was inevitable, Zhu Youxiao preferred to delay it. He wanted Xu to succeed Fang Congzhe in due course, so he assigned him to rotate through various ministries first. The Minister of Personnel was traditionally called the "Heavenly Official," subtly marking it as the premier among ministers. Entering the Secretariat from that post would greatly enhance Xu’s authority. Furthermore, Zhu Youxiao planned significant moves in the upcoming imperial inspections, and since Xu Guangqi lacked factional ties, placing him as Minister of Personnel was strategically sound.

The East Forest faction viewed this with mixed feelings. They were pleased that He Zongyan, who leaned toward their side, was appointed, indicating the emperor’s reluctance to disrupt the faction drastically. Yet, they worried that with Xu Guangqi controlling the Ministry of Personnel, the forthcoming inspections might no longer favor the East Forest Party.

Once the officials assumed their posts, Zhu Youxiao turned his attention to tax collection. At a court assembly, Bi Ziyan raised two pressing issues regarding taxation. The emperor instructed the ministers to deliberate on possible solutions.

In truth, both problems stemmed from the same root: most mining operations were owned by high officials, their relatives, or servants. Once this was revealed, the ministers fell silent.

Zhu Youxiao, somewhat impatient, struck the dragon desk and spoke loudly, “What’s the matter? Why the silence? Aren’t you usually quick to criticize? When it comes to trivial disputes, you’re vocal, but now that there’s a serious matter, no one speaks?”

Zou Yuanbiao stepped forward, “Your Majesty, since commercial taxes collected have already surpassed the best years, isn’t that a good thing?”

The emperor fixed his gaze on this East Forest stalwart. “You think it’s natural that mining taxes go unpaid? Then other taxes shouldn’t be collected either. Why pay your salary? Where would the court’s expenses come from?”

Zou Yuanbiao replied, “Of course, agricultural taxes must be gathered. Commercial taxes have already exceeded the Wanli era. Please do not be harsh on merchants.”

Zhu Youxiao smiled, “You wish me to spare the merchants, but what about the farmers? Go and see who truly struggles to survive—merchants or farmers—and then report back. Issue an edict: appoint Left Censor Zou Yuanbiao as inspector of Shaanxi to assess local conditions, departing immediately.”

The emperor’s blunt dismissal left the ministers helpless. After expressing gratitude, Zou prepared to leave. Since the emperor said “depart immediately,” any delay might have meant being sent home outright.

Once Zou had left, Zhu Youxiao addressed the ministers again. “Mining taxes are hard to collect. Some refuse to pay or evade taxes by other means. The tax bureau cannot just shut down mines with a pen. A tax collector cannot simply order closure and expect compliance. Speak up—how shall we resolve this?”

Silence persisted. Sun Chengzong finally stepped forward, “Your Majesty, might the Ministry of Revenue dispatch more personnel to assist the tax bureau? Collect mining taxes immediately upon production, then levy commercial taxes after processing.”

Zhu Youxiao rejected the proposal outright. “No. Direct control means the Ministry of Revenue must not manage this. They only need to handle tax transfers. Besides, can the Ministry’s veterans even collect mining taxes effectively?”

Everyone understood the emperor’s meaning. Official Ying Zhen then stepped forward, “Your Majesty, why not have the Eastern Depot or Embroidered Uniform Guard arrest those who refuse to pay mining taxes?”

Zhu Youxiao again refused, “No. The Eastern Depot oversees the tax bureau but must not meddle in specific affairs.”

Xu Guangqi then proposed, “Your Majesty, could the tax bureau be granted authority to mobilize troops, up to a hundred local guards at a time, to enforce tax collection and shut down mines that evade taxes?”

The emperor replied, “Improper. The military may only be used to suppress rebellions, not against our own citizens. Director Bi, have you any better idea?”

Bi Ziyan stepped forward, “Your Majesty, I believe Minister Xu’s idea can be adapted. We could recruit special tax enforcement officers, without issuing them weapons—just ordinary clubs. Please consider this, Your Majesty.”

Zhu Youxiao stroked his smooth chin and pondered, “That could work. Recruit a hundred per tax office; managing a prefecture should be manageable. Let’s call them ‘tax police’—a clear title. They can easily seal off mines or shops. But be careful not to hire rascals who might extort people.”

With the tax police established, they could shut down mines attempting to evade taxes through smelting or refuse tax payments altogether. Yet the emperor recalled another concern—the problem Chen Xiu and others faced. He recounted their situation and asked, “Suppose someone has already opened a mine at a certain location, and another wishes to mine there. How should this be handled?”

Bi Ziyan answered, “Your Majesty, our role is to collect mining taxes. The first to arrive pays a contract tax and can mine there. A later claimant must either pay the first to transfer rights or partner with them.”

Zhu Youxiao shook his head, “This won’t do. Take Chen Xiu’s exploration at Kaiping, where a vast coal deposit was found. If the court wants to mine there but the original owner demands exorbitant sums, must the court always pay? No. Think of another way. The mines must be controlled by the court.”

The ministers exchanged uneasy glances. The emperor seemed intent on bringing all mines under direct court control. While mines traditionally belonged to the emperor—as all lands are his—the fact that others had already developed mines made reclamation difficult.

Still, difficulties aside, a solution existed. The newly appointed Minister of Justice, Sheng Yihong, spoke, “Your Majesty, a new edict declaring all mines state property is indeed feasible. However, this would halt private mining, leaving only the court to operate mines.”

[End of excerpt]