After Transmigration: Building a Kingdom in Turbulent Times-Chapter 694 - 686: Come, Pay Some Taxes
Zhang Xie and Xiahou Yan are in the garden, appreciating flowers and drinking wine.
In the Wei Jin period, wine was the most common beverage, naturally accessible only to the aristocrats and wealthy merchants. As for ordinary folks, a bowl of plain water was most typical, and if they could add some salt or sugar, that would be considered quite a high-standard treat.
Unfortunately, Fu Tinghan does not enjoy drinking wine; he prefers tea, and if unavailable, plain water will do.
His principle is not to drink wine during working hours.
Thus, after sitting down in front of Zhang Xie, he politely refused Xiahou Yan’s offer to pour him wine.
Xiahou Yan scoffed, withdrew the wine jug, and said, "You don’t drink, and I didn’t want to pour it for you anyway."
He said, "Zhao Hanzhang is rather strict, forbidding the private brewing and selling of spirits, claiming it wastes grain, causing the price of wine in Luoyang to double within just three months."
He snorted, saying, "I do know that now half of the wine from the taverns and restaurants is produced by the Xiping Zhao Family and the Luoyang County Government."
Fu Tinghan said, "The county government’s brewing is firstly to control the liquor trade, and secondly to make money to support Luoyang’s civilians and military."
He said, "Now the county government is also taking in passing refugees, along with military expenditures, making her treasury not very abundant."
Xiahou Yan scoffed, "What about the Xiping Zhao Family then? Don’t think I don’t know; that person is Zhao Hanzhang’s great-uncle, known as the Seventh Grandfather of the Xiping Zhao Family. He took over the wine business upon arriving in Luoyang and opened a tavern, directly sustaining the whole Luoyang and even 20% of the wine trade in several nearby counties."
"He bought that qualification with money," Fu Tinghan said, "a hundred thousand coins, for a three-year qualification."
Xiahou Yan was momentarily choked, but he suspected whether Zhao Hanzhang actually accepted this money.
After they finished their verbal sparring, Zhang Xie quickly intervened, saying, "Let’s leave this matter aside; anyway, the wine we drink ourselves can also be brewed by ourselves, no need to be angry about this."
Xiahou Yan mocked, "When did your temper become so soft?"
Zhang Xie ignored him, asked Fu Tinghan, "Mr. Fu has just arrived in Luoyang for two days, why have you visited my place so soon?"
Fu Tinghan picked up a bowl to take a sip of water, accidentally choking, realizing the bowl had been filled with wine without his knowledge.
Zhang Xie had poured it while the two were talking, and he explained, "Apologies to Mr. Fu, I truly have no plain water here; this wine is very clear and can be drank as water."
Fu Tinghan put down the bowl, his face slightly red, and said, "I came today to collect taxes."
Not only was Xiahou Yan stunned, but Zhang Xie was too. "What?"
Fu Tinghan turned to Fu An.
Fu An promptly took out an accounts book from his chest and respectfully handed it over.
Fu Tinghan opened it, without even glancing at it, directly handing it over, saying, "This is the tax owed by your two families for this year; the winter is approaching, and it should be paid off."
Zhang Xie and Xiahou Yan lowered their necks stiffly to look.
Fu Tinghan had already reviewed it before coming; the accounts were simple and could be remembered at a glance. He said, "Can the two of you pay it in full today?"
Xiahou Yan flushed, unable to speak for a moment.
Although Zhang Xie and Xiahou Yan had retreated to the mountains, under the pretext of reclusive illness recovery,
their families remained below the mountain, in Luoyang.
They owned farmland in Luoyang and even in several nearby counties.
Zhang Xie had three sons; the second and youngest son took their families with his brother to leave Luoyang and flee, reportedly heading south.
The eldest son stayed to take care of him and the unsold land.
Currently, on the registration documents, Zhang Xie is listed as the head of the household, so the tax collection had to target Zhang Xie.
Xiahou Yan, on the other hand, had a freer lifestyle, having wives and concubines, but after the death of his first wife, he did not remarry, nor rush to have children.
On the current household registration in Luoyang, he was alone, but he still had house slaves, and handed over the management of household properties to the slaves.
Moreover, slaves also have taxes, which the master must pay.
Xiahou Yan was stunned for a while, scrutinizing Fu Tinghan’s flushed face, noting his ears turning red, he asked, "Is your alcohol tolerance that low, already drunk? No, even if drunk now, why did you bring the account book beforehand?"
Fu Tinghan looked puzzled, "I came solely to collect taxes; what else would I bring if not the account book?"
Xiahou Yan: "Aren’t you and Zhao Hanzhang trying to recruit us?"
Fu Tinghan said, "Recruiting you doesn’t conflict with you paying taxes."
He said, "If sir were truly willing to descend from the mountain to assist Hanzhang, I think she would surely welcome you warmly with favorable conditions, but this has nothing to do with taxes."
Zhang Xie flashed a look, asking, "What if we request exemption from taxes from Lord Zhao?"
"No," Xiahou Yan said, "Do we aristocrats still have to pay taxes?"
No one asked them for taxes during Emperor Jin’s reign.
Fu Tinghan said, "Currently, Luoyang is managed by Lord Zhao, who issued laws and notices as early as March, stating that all under her governance, no matter their identity or status, must pay taxes corresponding to their identity and property."
Slaves have their tax standard, farmers have their standard, and merchants and scholars naturally have their own standards.
Xiahou Yan was displeased, while Zhang Xie burst into laughter, slapped the table, "Good! I will pay!"
"Jingyang!" Xiahou Yan disapprovingly looked at him.
But Zhang Xie raised his hand to stop him, called his follower to prepare money and grain according to the account book’s numbers.
Fu Tinghan then looked at Xiahou Yan.
Xiahou Yan pursed his lips, remained silent.
Great Jin had a system known as the "official rank land ownership and household immunity system."
What does it mean? It means high-ranking officials could own large amounts of land without paying taxes and could shelter relatives from conscription, with no control over guests by the court.
The maneuverability within this system was vast.
For instance, Zhao Changyu, when he was the Shangcai Marquis, not only his own large tracts of land were exempt from taxes, Zhao Hu and Zhao Song would also list some lands under his name to avoid taxes similarly.
As for followers like Ji Yuan, he only followed Zhao Changyu and wouldn’t obey court orders.
Now it’s Zhao Hanzhang in charge; she’s even more formidable. Since she took over Yu State, the court urged her annually to pay taxes, but she never did, instead asking for support from the court.
She didn’t pay taxes for an entire state, let alone her own family’s taxes.
It was only after meeting the emperor in Luoyang, being officially conferred, that she occasionally supported the court with some money and grain. The last time, she sent newly minted coins to Yun City.
Her approach to the court was like this, but her laws for governance were changed.
Yu State was long changed by her, but there weren’t many high-ranking officials there, few had the fortune of being in the tax exemption category, the rest were either killed or replaced by her.
Those appointed were her people and naturally followed her laws.
Her law was that she could give her subordinates money, houses, land, but everyone had to pay taxes like ordinary civilians.
Luoyang, however, was...
Though many people fled, there were too many remnants of noble families and aristocrats; previously, they were shielded and listed under tax exemption.
Like Zhang Xie and Xiahou Yan, one hadn’t been an official for many years, the other never at all, yet they and their properties were listed under tax exemption.
This was the first time taxes were being collected from them!

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