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Ch 31 : The poll tax was incorporated into the land tax, unifying land and head taxes

Just then, while Yan Jiao remained silent, a youth of about sixteen or seventeen years of age stared at the official document in his hands.

His eyes lit up as he exclaimed in admiration:

“Brilliant! Absolutely brilliant!”

“The policy of incorporating the poll tax into the land tax, unifying land and head taxes, abolishing all miscellaneous levies, and returning surcharge revenues to the public treasury—our lord is truly a genius. This is brilliance perfected!”

“Master Zhongde!”

At this point, the youth suddenly turned toward Cheng Yu and respectfully bowed.

“This humble one believes that this policy could serve as a law for ten thousand generations. Not only does it abolish the traditional poll tax, head tax, and property tax, but it also eliminates fish taxes, cart taxes, and countless others…”

“If this policy is implemented,” the youth continued confidently, his face flushed with excitement but without the slightest hint of timidity, “within three years, every household under our rule will have surplus grain, every family will have enough to eat, and the people’s support will reach unprecedented heights. The army’s morale will likewise become as solid as bedrock.”

“So long as we can endure these three difficult years, our lord will surely establish a foundation that lasts for ages. When the time comes to march into the Central Plains, none of the realm’s warlords will be able to stand in his way!”

“I am Wang Can.”

At that, Wang Can bowed deeply to Cheng Yu.

“I wish to help our lord carry out this policy. I respectfully ask for your approval, sir.”

Before this, Wang Can’s understanding of Zhang Jing had come mostly from Cheng Yu and the accounts of others.

It had never been particularly vivid.

Deep down, he had merely intended to drift along and pass the time.

But now things were entirely different.

Ever since the founding of the Han dynasty, discussions regarding land reform had never ceased. Many insightful scholars had proposed all manner of reforms.

Yet when it came time to implement them, the difficulties proved overwhelming.

None of those proposals had matched the document in his hands, which cut straight to the heart of the issue and explained everything with clear, penetrating logic.

As a result, all previous efforts had ultimately come to nothing.

But Wang Can was different now.

He genuinely wanted to take part in this undertaking.

He desperately wanted to see just how much power this policy could unleash.

Implementing it in Yan Province at this moment,

in Wang Can’s view, meant that heaven’s timing, geographical advantage, and popular support were all perfectly aligned.

“Master Zhongde!”

After reading through the document, the others exchanged glances before respectfully bowing in unison.

“We are willing to help our lord carry out this policy as well. We ask for your approval, sir.”

Their thoughts varied.

Some were indifferent.

Others, like Wang Can, were eager to witness the effects of the policy firsthand.

Since Cheng Yu had summoned them and openly presented the proposal, they understood his intentions.

“Seeing all of you so enthusiastic gladdens my heart.”

Cheng Yu’s face was filled with satisfaction.

“Once you return, have copies of this policy transcribed three hundred times. I will arrange for it to be disseminated among both the soldiers and the common people.”

“At tomorrow’s morning assembly, I will assign each of you to various counties. You will survey the land, distribute it to the people according to local conditions, and register everything in official records.”

“Soldiers will be assigned to assist you. I only ask that you perform your duties diligently and do not disappoint our lord.”

With that, Cheng Yu lifted his tea and took a sip.

“We obey your orders!”

Yan Jiao, Wang Can, and the others bowed respectfully.

Many of them were filled with excitement as they accepted their assignments.

…………..

An hour later, as soldiers spread the news throughout the city, celebrations erupted across Wuyan.

“We’re getting land! We’re finally getting land! Our family’s going to have land of its own!”

“Ten mu of farmland per person! How much land is that?”

“The General really isn’t collecting head taxes or property taxes anymore! Ten full mu of fertile land per person, and we only have to pay six shi of grain. No other taxes at all!”

“The General is truly a sage! Yan Province is covered in fertile soil. Even a single large mu can yield at least two shi of grain, and in good years it can produce three. Yet the tax is calculated using only two shi per mu, and everything else belongs to us!”

“Hiss! Even if ten mu produce only twenty shi a year, we’d still keep fourteen shi!”

“That’s right! More grain than we could ever finish eating!”

“Combining land and poll taxes, increasing land allocations when families grow and reducing them when they shrink—it’s wonderful!”

“Hurry up and distribute the land! I can’t wait any longer!”

“…”

Upon hearing the news, the common people rejoiced.

They spread the word everywhere, their hearts filled with hope for the future.

As for the tax rate of six shi of grain for ten mu of land, they felt no resentment whatsoever.

On the contrary, they strongly supported it.

Each of them had already done the calculations in their heads.

Compared to the countless taxes imposed by the imperial government, the General was giving them land and collecting only a land tax.

That alone was an act of tremendous benevolence.

Calling him a sage was no exaggeration.

As long as they worked diligently in the fields, they would never have to worry about running out of food.

Early the next morning, under Cheng Yu’s arrangements,

Wang Can and nearly twenty others were temporarily appointed as county magistrates.

Each led three hundred soldiers to the various counties of the commanderies of Dongping and Jiyin, where they began surveying land and distributing farmland to the people.

……………..

Mid-December.

Dongping Kingdom, Yan Province.

Zhang Jing returned at the head of his army, while Cheng Yu led his officers outside the city to welcome him.

“Cheng Yu respectfully welcomes my lord’s triumphant return!”

As Zhang Jing’s great banner approached from the distance, Cheng Yu stepped forward and shouted while bowing respectfully.

“We respectfully welcome my lord’s triumphant return!”

The officers and soldiers behind him immediately clasped their fists and shouted in unison, their faces filled with excitement.

Clop, clop, clop…

Clop, clop, clop…

Clop, clop, clop…

Seeing this, Zhang Jing stepped forward through the crowd and walked up to Cheng Yu.

He swung himself off his horse, personally helped Cheng Yu to his feet, and said with a warm smile and sincere eyes:

“Zhongde, it’s only been a few days since we last met, yet you’ve grown noticeably more haggard. You’ve worked hard during this time.”

“I cannot compare to Your Lordship’s hardships.”

Seeing that Zhang Jing had returned unharmed, Cheng Yu finally let out a sigh of relief and replied with deep emotion:

“To serve my lord is simply my duty.”

“Come!”

Patting Cheng Yu on the shoulder, Zhang Jing laughed heartily.

“Accompany me into the city and tell me about the difficulties our forces are currently facing.”

“This subordinate obeys.”

Cheng Yu gladly accompanied him and began reporting as they walked.

“My lord, three days ago I already dispatched personnel to the various counties to pacify and settle the populace.”

“According to the reports that have returned, although the people are full of hope for the new policies, we simply have too few civil officials. As a result, implementation is progressing rather slowly…”

“Mm.”

Zhang Jing nodded thoughtfully before saying:

“Yan Province has only recently been secured. We are incapable of holding such a vast territory, which is why abandoning the four southwestern commanderies was an unavoidable decision.”

“Now, the people of Yan Province have all been concentrated in the four northeastern commanderies.”

“Though they number several million, if we cannot settle them properly and quickly, then when the warlords attack again next spring, we will inevitably find ourselves scrambling in confusion.”

“My lord speaks wisely.”

Cheng Yu nodded in full agreement.

At present, they did not lack manpower, nor were they short of grain supplies in the near term.

What they lacked was time.

The original million Yellow Turbans had possessed no land of their own.

Likewise, the million newly relocated commoners also had no land.

Therefore, the entire process of settling the population had to begin from scratch.

The countless administrative tasks involved would require enormous amounts of manpower and time.

Even under military administration, fertile farmland had to be surveyed and allocated, housing and villages had to be planned and organized.

Otherwise, everything would descend into chaos.

“Issue orders for all units to reorganize their forces.”

Zhang Jing frowned as he continued:

“First, select all those who can read and write. Second, retire the elderly and the young from military service.”

“The literate men who are selected can be dispatched throughout our territory to serve as Tingzhang (village chiefs), Lizheng (community heads), Youzhi officials, Sefu tax officers, Youjiao patrol officers, village elders, county magistrates, and other local administrators. Their appointments will be determined according to military merit.”

“As for veteran soldiers, they may return to civilian life with their families and take up farming.”

“They can serve as respected elders within their communities and assist the Lizheng in maintaining order and settling the people.”

Then, as if recalling something important, Zhang Jing’s expression became serious.

“In addition, establish a Youth Home in every village.”

“It will be used to care for the orphaned children of both soldiers and commoners. The village elders will be responsible for their basic education, while virtuous women and widows shall be appointed to look after their daily needs and upbringing.”

 

— The end of the Chapter–

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Three Kingdoms: Starting Off with 300,000 Qingzhou Soldiers

Three Kingdoms: Starting Off with 300,000 Qingzhou Soldiers

三国:开局继承三十万青州兵!
Score 8.8
Status: Ongoing Type: Author: Released: 2025 Native Language: Chinese
(Based primarily on Records of the Three Kingdoms, supplemented by Miscellaneous Records of Heroes. Decisive and ruthless protagonist, power fantasy, ensemble cast. If these aren’t your preferences, please proceed with caution.) Zhang Yuheng, son of Zhang Rao, commander of the Qingzhou Yellow Turbans. After his father’s death, the memories of two lifetimes awaken within him. Knowing that the Yellow Turbans are on the brink of starvation, he sets out to recruit the greatest grain administrator of the late Han Dynasty. When confronted with the fact that no aristocratic clans are willing to support him— Zhang Yuheng merely smiles and says: “I am but a commoner from Beihai. What difference does the world make to me?”

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