Chapter Thirty-Four: Preparations for Tax Collection

At this moment, Lady Ke quickly stepped forward to redeem herself, saying, “Your Majesty speaks with great wisdom. I myself bore my child at eighteen, and my son is remarkably healthy—he eats well, grows strong, and always wins whenever he wrestles with others.”

Zhu Youxiao added, “Common women who give birth too early often suffer illness, and sometimes both mother and child perish. That is precisely why I have chosen to act as I do. Now, do you understand, my Empress and beloved consorts?”

The three beauties understood that the Emperor’s actions were for their own good and not out of disdain. Their hearts settled, then were deeply moved, followed by a sense of guilt—how could they have resisted his new amusements out of shyness, when he always thought of their well-being? After the misunderstanding dissolved, Zhu Youxiao unlocked even more pleasures in the palace, thus turning misfortune to fortune.

That day, Wei Zhongxian came to report; the investigation concerning Li Sancai, previously mentioned, was nearly complete. Zhu Youxiao said, “Just tell me directly—I won’t bother reading.”

Wei Zhongxian, though not highly literate, possessed excellent eloquence. Since Zhu Youxiao preferred to hear things firsthand—especially as the reports were dictated anyway—direct speech might be closer to the truth.

“Yes, Your Majesty. I discovered that Yang Lian sought out Wang Dewan because within the Donglin faction, opinions about Li Sancai were divided. The Donglin leaders like Liu Yizhen, Ye Xianggao, Han Kuang, and Zhou Jiamo supported Li Sancai, while Yang Lian, Zuo Guangdou, Zhao Nanxing, Gong Nai, and Huang Zunsu opposed him. The reason for the dispute is that Li Sancai is extraordinarily wealthy—his family fortune is estimated at ten million taels of silver…”

“Stop. Are you sure—ten million taels of silver?” Zhu Youxiao focused on the silver; recently, Minister of Revenue Li Ruhua had remarked that the imperial treasury was running low and had urged caution with rewards.

“I am not mistaken. The Eastern Depot employs specialists to estimate assets—they base their calculations on Li Sancai’s daily expenses, properties, shops, and landholdings. I confess ignorance as to their methods, but I had them double-check, and they insist the figure is accurate.”

Zhu Youxiao was furious. “How did he amass such wealth? Did he really embezzle that much?”

“Your Majesty, Li Sancai is indeed wealthy. His household enjoys delicacies like bear’s paw and monkey lips—rare foods ordinarily unseen, treated as common as radishes and cabbages. However, it is said his wealth was not gained through corruption, but through legitimate business dealings.”

“How could honest commerce yield such riches? You must be exaggerating.”

“It is true, Your Majesty. Li Sancai is the chief of the merchants in Tongzhou, with countless businesses registered under his name. Tongzhou is a critical point for grain transport, and during his tenure as Superintendent of Grain Transport, he continually advocated for reduced taxes, urging the court not to compete with the people for profit. Even the regular grain taxes were often difficult to collect. With such opportunities, it would be miraculous if he didn’t become wealthy!”

“No wonder they opposed the mining tax—they were protecting their interests. ‘Not competing with the people’—more like not competing with officials. Continue your investigation. I don’t believe Li Sancai was clean as Superintendent of Grain Transport; honest business alone cannot explain such wealth. Not only Li Sancai—investigate all officials whose families are rich. I refuse to let you all go unchecked.”

After Wei Zhongxian left, Zhu Youxiao summoned Xu Guangqi and handed him the materials on Li Sancai. After reading, Xu Guangqi said, “It appears some among the Donglin are quite clear-sighted.”

Zhu Youxiao knew he was speaking on Yang Lian’s behalf and snorted coldly. “Clear-sighted? It’s all partisan rivalry. If he truly understood, he should expose these matters—or at least openly oppose them. Instead, he returned from leave and stood silent. He certainly wasn’t so quiet when denouncing Li Xuan Shi earlier.”

“Your Majesty, once one joins a faction, one remains a partisan for life. If Yang Lian were to expose this, the world would scorn him. At least his conscience remains—he knew Li Sancai must not be elevated, and by confiding in Wang Dewan, he showed his opposition.”

“Fine, I understand what you mean. I know Yang Lian is straightforward, and though he often disagrees with me, it’s merely a difference of perspective. But today I have other business with you.”

Xu Guangqi knelt. “I offer my congratulations to the realm. Your Majesty’s reasoned approach is a blessing to the Ming dynasty.”

Zhu Youxiao smiled, accepting the compliment. He understood that Xu Guangqi was not only speaking for Yang Lian, but for all court officials, urging him not to be too obstinate and to consider others’ reasoning. He helped Xu Guangqi to his feet. “Mr. Xu, I understand. If I act wrongly in future, I hope you will remind me often!”

Xu Guangqi had been his first lecturer; addressing him as “Mr.” was only fitting. Xu Guangqi replied, “Your Majesty will surely act without error, yet as your responsibilities are vast, should there be any oversight, I will speak up—even at the risk of disturbing Your Majesty’s peace, which would be a grave offense.”

“You jest, sir. Returning to business: as I have discussed with you before regarding the mining tax, I wish to rename it and have the Ministry of Revenue collect it. Do you think this is feasible?” The Ministry had long complained of insufficient funds; instituting a commercial tax could not be delayed.

“What name does Your Majesty wish to use for the mining tax?”

“What do you think of ‘commercial tax’?”

“That name is straightforward and clear—it should suffice. However, to impose a commercial tax, it must be discussed at the grand court assembly. I fear it will be difficult to pass.”

“Yes, I previously asked you to prepare a strategy for collecting the tax. How is that coming along?”

“It is nearly complete. Should I fetch it now?”

“No need. You can review the technical details yourself. If I want you to serve in the Ministry of Revenue, how would you feel?”

“I am somewhat familiar with its affairs. Should Your Majesty require it, I would not dare decline.”

“Very well. We’ll discuss it in a few days. In the meantime, confer with others about how to get the commercial tax proposal passed at the grand assembly.”

After Xu Guangqi departed, Zhu Youxiao summoned Fang Congzhe and raised the matter of reinstating the mining tax. Fang Congzhe immediately objected, but once the Emperor explained the situation, Fang Congzhe said, “Your Majesty, now that you have clarified, I understand—imposing a commercial tax would benefit the nation. However, some persistently oppose taxing commerce. If the ministers debate it, it will be difficult to pass.”

“If I explain everything thoroughly, will they agree to the commercial tax?”