nucmednet Chapter 35 Seizing Land (2)
Chapter 35 Seizing Land (2)
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Gou Dafu was a local gentry in Hefeng Village, Lingao, owning 200 mu of fertile land, making him one of the wealthiest families in Lingao. His younger brother, Gou Ergui, worked as a clerk in the county government's household registration office, so the Gou family had connections in the government. Every year when the government collected grain taxes, thanks to Gou Ergui's connections, the 200 mu of land was calculated as 80 mu, and it was registered as inferior land in the grain register, giving them a significant advantage in paying taxes.
Gradually, Gou Dafu became dissatisfied with his two hundred mu of land and set his sights on the neighboring villagers. Every year during the grain tax season, it was the perfect opportunity for him and his brothers to seize the land.
In this dynasty, when levying taxes and land taxes, the Ministry of Revenue only inquired about the total amount, not the details. Only the clerks in the county government's household registration office knew exactly who owned how much land, where it was located, and the tax rate. They relied on a secret register passed down through generations, known as the "Fish Scale Register." Without this register, even the most capable person could not collect taxes.
The fish-scale register was public property, drawn and revised under the auspices of the government. Generally, one copy was kept in the county government office and another in the clerk's office. However, over the years, the county's copy was either lost or destroyed, its whereabouts unknown. The clerk's copy, however, was passed down through generations, from father to son, and from son to grandson. The government-revised "public register" ultimately became the clerk's private property. Even the county magistrate, the most powerful official in the land, inevitably relied on the clerk to smoothly handle the annual summer and autumn tax collection.
Because of their possession of the "Fish-Scale Register," the clerks of the Household Department not only had official business proceed smoothly but also amassed great wealth. For many years, the collection of taxes, grain, and land taxes had been a chaotic mess. Those who paid taxes didn't necessarily receive the official "grain tokens," while those who didn't pay possessed receipts. Some had no land to stand on yet had to pay taxes; others owned vast tracts of fertile land yet didn't have to pay a single grain. In any case, as long as the collection quota was met, the higher-ups didn't care about the misattributions.
After the Gou family set their sights on a villager's land, Gou Ergui used his power as the household registration officer to classify the family as a superior household, raising their grain tax standards. During the grain collection process, he manipulated the "overpayment" system, causing the household to pay more "waste rice" and "extra rice" than the regular tax amount. Taking advantage of the family's unbearable burden, Gou Dafu would then step in to buy the land at a low price, usually succeeding.
As for the various ways to evade taxes after purchasing fertile land, there were many. The most common methods were "preferential tax exemption," "deceptive taxation," and "producing land and storing grain."
The so-called "exemption from taxes" refers to the tax exemption enjoyed by scholars with official titles; "deceptive registration" refers to falsely registering one's land under someone else's name to evade taxes and corvée labor. The two are complementary. Gou Dafu had no official title, nor were there any scholars among his relatives or friends, so he could not enjoy the "exemption from taxes" policy, nor could he engage in "deceptive registration." He resorted to the third method.
If "preferential treatment" and "deceptive taxation" are acts of embezzling taxes that should have been paid to the imperial court and deceiving the court, then "production depletion and grain retention" is blatant robbery of the people.
Take the Gou family as an example. After Gou Dafu bought land from another family, he used the power of Gou Ergui, the clerk of the household, to avoid transferring the land ownership. In this case, the seller still had to pay grain tax according to the original register, while Gou Dafu, as the buyer, did not have to pay any money or grain. The two brothers joined forces and swallowed up several hundred acres of prime paddy fields without paying taxes. The seller was cheated out of a lot, while the Gou family benefited greatly. In just a few years, they became the most prominent family in the surrounding area.
In March of the seventh year of the Chongzhen reign, the autumn harvest had been completed, but the summer tax had not yet been paid, which was the most leisurely time for Gou Dafu. In recent years, he had been financially comfortable and had taken in several concubines, even the maids were carefully selected. With nothing to do, he would flirt with his concubines, while pretty maids served him tea and water. Everywhere he looked, there were beautiful women, and he was quite happy.
Just as he was enjoying life, the butler came to report that the second master had returned, but he didn't look well.
The second master was his younger brother, Gou Ergui, who was a great help to him and could not be neglected. He quickly left his concubines and maids to visit his younger brother.
Gou Ergui usually works at the county government office, and his family lives in the county town. However, a room is provided for him here, and his food, clothing, and daily necessities are much better than in the county town. When he has nothing to do, he will stay here for a few days. As soon as Gou Dafu entered the room, he saw that Gou Ergui's complexion was indeed not good. He stepped forward with concern and asked, "Second brother, you don't look well. Is it because you are too busy with official duties at the government office?"
Gou Ergui sighed: "The affairs of the government office are always the same, and we just follow the rules every year. It's just that a lot of things have happened in the county recently, and it's hard to say whether I can keep my job."
Gou Dafu was greatly alarmed. The two brothers, one working away from home and the other in the county government, were incredibly successful in their endeavors in the countryside. If they lost their jobs in the county government, they would lose their backing and find it difficult to do anything in the future. He asked, "What exactly happened that has implicated you?"
Gou Ergui got up and went to the door, poked his head out and looked around, then closed the door and whispered to Gou Dafu, "Brother, have you heard about Liu Ye's defeat of the bandit army?"
"I heard that they took down the bandits and drove them away?" Gou Dafu had also heard about this, but he didn't take it to heart. What could a few bandits, who were just peasants, possibly do? The bandit uprisings in Qiongzhou Prefecture weren't new this year, but they all ended in failure under the suppression of Liu Ye's army.
"Yes, that's how it is." Only Magistrate Wu Ming and the Prefect knew the details of Liu Ye's "village militia" best; others were unaware of the truth.
"Is that really so?" Gou Dafu was surprised. However, he still didn't understand what the outcome had to do with Ergui's job.
Gou Ergui sighed: "Since then, the county government has changed. The county magistrate has been recuperating at home, and the county magistrate and the clerk have not shown their faces. There is no one in charge of the county government, and everyone is in a state of panic."
"The county magistrate isn't taking charge anymore? Is he seriously ill? Someone has to temporarily take charge, right?" Gou Dafu was very uneasy, as it involved Gou Ergui's livelihood and was directly related to his future financial prospects.
"I've heard that Liu Ye has grown powerful and is secretly holding the county magistrate and the prefect hostage, and has almost eliminated all the wealthy families in the city. Only the county magistrate's clerk is relaying messages and keeping the yamen running. However, I don't get along well with this clerk, and I'm worried he'll take this opportunity to kick me out of the yamen." The clerk, with his power and influence, can, to some extent, control the county magistrate, making him a natural adversary to the tax collectors who assist the magistrate in collecting taxes. Gou Ergui's concerns were not unfounded.
Gou Dafu was overjoyed; thankfully, he didn't live in the city, otherwise his hard-earned fortune might have vanished overnight. However, Gou Dafu grew increasingly nervous, sensing that something was about to happen.