Chapter 94: On the Road to Chang'an, Meeting a Strange Scholar (Part 2)

Seeing that Han Gang was willing to speak, the tax officials knew that the matter was finally over and all breathed a sigh of relief.

"It's all because of the trouble in Suide City," the man with the goatee jumped up, leading Han Gang's horse forward. He ordered his subordinates to release the fat Sichuan merchant and, looking up, carefully replied, "Millions of coins and grain are spent every year, but we hear no results. The capital says they will provide money and grain, but it's all at a discount, and we in Guanzhong have to fill the shortfall. Unfortunately, Shaanxi lacks money and grain, and the Transport Commissioner has no choice but to increase the commercial taxes. Today it's Jingzhao Prefecture, and in a few days, the entire Shaanxi route will be strictly inspected. The Transport Commissioner has clearly stated that no matter who it is, if the taxes are not fully paid, they will not be allowed to pass. Heaven help us, we who collect taxes usually get no benefits. If the taxes we collect are short, we get beaten. Now, during the New Year, we are sent out to endure the cold, while our families wait for us to return for the Lantern Festival. What can we do? When the Transport Commissioner speaks, who dares not listen? I have no choice! I've suffered enough in the cold, seeing the sky and the ground covered in white, my head stiff and my eyes blurred, and I unintentionally offended the gentleman. Fortunately, the gentleman has the magnanimity of a statesman and does not hold it against me..."

The man with the goatee was quite eloquent, his words coming faster than Wang Shunmin's arrows. His long complaint poured out all his grievances. Even if Han Gang still had some resentment, he couldn't vent it on him. However, Han Gang knew that the man with the goatee was taking advantage of his youth, not knowing the real benefits of being a tax official. If being a tax official was really so hard, why not return home and farm?

Han Gang didn't expose him but thought about the order issued by the Shaanxi Transport Commission. The current Deputy Transport Commissioner of Shaanxi, Chen Yi, was known for his expertise in criminal law and had overturned many wrongful convictions. Apart from that, Han Gang knew nothing about him. But since he was skilled in criminal law, he must also be well-versed in human nature. If such a person took action, there must be a deeper meaning behind it.

Chen Yi made such a big fuss about collecting taxes, but how much could he really collect during the New Year? And the complaints would soon reach the capital. This was a cry for help! Han Gang thought that Chen Yi was likely trying to pressure the court to allocate more funds. But thinking deeper, it was more likely that he was using the public sentiment in Guanzhong to obstruct the Hengshan strategy.

The amount of money and grain spent on Suide City alone was over a million, which surprised Han Gang. It seemed that Zhong E was making significant moves there. No wonder Li Shizhong could calmly refuse Wang Shao's proposal to build a city in Weiyuan. With limited funds in Shaanxi, the Transport Commission would not provide additional money. No matter how capable Wang Shao was, he couldn't dig the funds for building the city out of the Shaanxi Transport Commission's treasury.

Han Gang frowned, realizing that he had another task to undertake when he went to the capital.

Of course! Han Gang looked down at the man with the goatee, who was eagerly leading his horse. The Shaanxi Transport Commission's actions against passing officials must have more reasons than just crying poor, causing trouble, and obstructing the Hengshan strategy. On the other hand, the current civil and military officials were indeed obsessed with money.

Han Gang had heard that some officials would bring local products when going to the capital to seek profit. Before he went to the capital, several merchants had indeed wanted to travel with him. Because of a casual hint from Wang Hou, Han Gang was alert and refused the merchants' offers.

The capital, Dongjing, was the imperial city with a population of a million and tens of thousands of officials. With so many people, there was a lot of money, and commerce flourished, with wealth from all directions converging on the capital. Transporting local products to the capital for sale was a surefire way to make a profit. The prevailing attitude of laughing at poverty but not at prostitution made officials unashamed of engaging in business. They often assigned family members or relatives to manage business affairs and used their official status to avoid taxes at various checkpoints.

According to the laws issued by the court, local commercial taxes were divided into resident taxes and transit taxes. Resident taxes were the taxes paid on goods sold locally, equivalent to a business tax, while transit taxes were the taxes paid when passing through checkpoints, equivalent to customs duties. Resident taxes were three percent, and transit taxes were two percent.

This tax rate seemed light, but transit taxes were not paid once and then forgotten. They had to be paid each time a military or prefectural boundary was crossed, and some military or prefectural boundaries had multiple checkpoints. Generally, if the transport distance exceeded a thousand miles, the cost of taxes and transportation would exceed the original price of the goods, especially for land transport. For a distance of three to four hundred miles, the price would need to double to avoid a loss.

There was a saying in the world: "No one sells firewood over a hundred miles, and no one sells grain over a thousand miles." Beyond a hundred miles, selling firewood would not be profitable, and beyond a thousand miles, selling grain would not be profitable. Transportation costs and taxes were the main reasons for the suppression of commercial development.

To avoid these expenses, the simplest method was to use the official transport channels. Many officials brought local products when they went to the capital and even used official boats to transport goods, to save on transportation costs and taxes.

Han Gang despised such mediocre officials. Getting personally involved would only damage one's reputation. There were many ways to make money. With trustworthy people, making several thousand strings of cash a year was not a problem.

The man with the goatee helped lead Han Gang's horse for a while, and the tax checkpoint was passed. He had shown his filial piety. Han Gang, not wanting to be too harsh, was about to signal the man with the goatee to return and continue his journey with Liu Zhongwu. But just as they left the checkpoint, a commotion suddenly arose. A sharp voice shouted, "I am a tribute student from Binzhou. Why do you block my way?"

The scholarly tone made Han Gang curious, and he turned back. He saw a small mountain-like figure pressing down on the checkpoint, which turned out to be the poor donkey he had seen earlier.

The man with the goatee, seeing Han Gang turn back, thought he wanted to help the tribute student from Binzhou. It was understandable why he thought so. Scholars often looked down on each other, but they couldn't stand to see other scholars bullied by villains. "Sir, I will let him pass."

"Do you not search him?" Han Gang was surprised by the tax officials' sudden leniency, not realizing that his glance had made the man with the goatee think he wanted to help the tribute student.

The man with the goatee thought Han Gang was speaking sarcastically and hurriedly smiled. "Since the sir wants to help the tribute student from Binzhou, how dare I search him?"

When did I say I would help him?

The man with the goatee looked back at the checkpoint, then turned to Han Gang, sighing, "Sir, this is a bit difficult. Normally, we would turn a blind eye and let him pass. After all, he is a tribute student, and he might pass the imperial examination this time. But now, the Transport Commissioner is being strict. With such a mountain-like package, he might pass one or two checkpoints, but not three or four. He won't get past a hundred miles... Suddenly, he paused, as if a light bulb had gone off. "I have an idea! Sir, please wait."

He left with those words, running back. The man with the goatee's self-assured actions left Han Gang somewhat frustrated. He didn't say anything, just watched what the man with the goatee would do. The result surprised Han Gang.

The man with the goatee really knew how to handle people. He pulled the tribute student aside and said a few words. Whatever he said, the tribute student immediately stopped causing trouble. Soon, they both walked over to Han Gang. The tribute student's donkey, along with the package, was left behind, but one of the three donkeys originally belonging to the fat Sichuan merchant was now in the tribute student's hands.

This is a one-third split! Han Gang shook his head and smiled. Three donkeys, one returned to the fat Sichuan merchant, one taken by the tax officials, and one given to the tribute student. Everyone was satisfied except the Sichuan merchant, who dared not complain after his close call.

What a capable official! Truly a capable official!

The tribute student followed the man with the goatee over, and Han Gang dismounted to greet him according to etiquette.

The tribute student was about forty or fifty years old, somewhat thin, with a clean-shaven face, either because he had no beard or to look younger. His face, however, revealed deep wrinkles. He looked more like a eunuch than Liu Xishen.

He wore a cloak that had not been cleaned for a long time, black and shiny, making it impossible to see its original color. He bowed to Han Gang and said humbly, "I am Lu Ming, styled Mingde, from Binzhou. I greet the sir."

Seeing a middle-aged man, at least twice his age, call himself a junior scholar, although it was a common practice, Han Gang still felt a bit awkward.

Han Gang was curious, "The provincial examination is in mid-February. It's already halfway through January. Isn't Lu brother worried about missing the examination?"

The local preliminary examinations had ended in August of the previous year. Generally, scholars who passed the preliminary examinations would go to the capital in September or October. They would stay in the capital for three to four months until the Ministry of Rites examination in mid-February and the palace examination in early March. This was partly to acclimate to the capital's environment and partly to socialize with scholars from other regions, broaden their horizons, and exchange knowledge.

Lu Ming was only now arriving in the capital, just in time for the examination. If not for his scholarly demeanor, Han Gang would have suspected him of being a fraud.

Lu Ming raised his head and said proudly, "I have ample talent. I came to the capital this time to become a Jinshi. Why would I be like those mediocre people, trembling at the sight of the capital?"

This guy is really bold. If he had real talent, he wouldn't have struggled until he was forty or fifty. Han Gang wanted to test his abilities and asked, "With Lu brother's talent, passing the preliminary examination in Binzhou must have been easy."

Lu Ming laughed, "Of course I passed. It was always easy for me."

From this answer, Han Gang had a good idea. To confirm, he asked, "The climate in the capital is different from that in Qin. If you don't rest for a while after arriving, you might suffer from the change. Isn't Lu brother worried about any unexpected issues?"

"I have been to the capital many times. Why would I suffer from the change?"

These two sentences finally revealed the truth. 'He must be an exempt tribute student.'

An exempt tribute student was someone who had passed the preliminary examinations multiple times but failed the imperial examinations. They were allowed to skip the preliminary examinations and go directly to the capital for the imperial examinations. This was similar to the special nominations for Jinshi, but it was to appease scholars who refused to give up on passing the regular Jinshi examination, to prevent them from defecting to enemy states, mainly Western Xia.

Since the preliminary examinations in Shaanxi were much easier than in the southeastern regions, there were many such scholars. Both the special nominations and the exempt tribute students were mainly from Shaanxi. These systems were also a way for the court to appease the scholars of Shaanxi.