The County Lord Qiao Yan of Leping County disintegrated the Yellow Turbans of two states in order to avenge her parents.

Moreover, in a public debate with Zhang Jiao, She used her clever strategy to refute the essence of the Taiping Dao,

Undoubtedly proving herself to be a capable individual skilled in achieving big outcomes through small means.

Through Zhao Yun’s careful consideration and analysis, coupled with his judgment of the approach to dealing with the Black Mountain bandits,

He was particularly convinced that only individuals with talents and strategies like Qiao Yan might have the possibility to take down the Black Mountain bandits through special methods, rather than allowing them to continue to roam and cause harm.

When he passed through the mountainous areas north of Changzhi, he happened to encounter Xu Fu and his mother.

This encounter further strengthened his belief.

From his brief interaction with these two individuals, he could easily discern Xu Fu’s loyalty and discern a hint of strategic potential.

He might have told Qiao Yan upon reaching Leping that encountering bandits was almost inevitable, but in Zhao Yun’s view, even without his presence, Xu Fu would have been capable of handling the situation at that time.

After all, traveling with only two people was much more flexible than Qiao Yan’s group with their cumbersome vehicles.

Moreover, Xu Fu’s mother, Lady Qin, was not without skills.

When Xu Fu mentioned that the carriage was behind, it didn’t mean his mother was seated in the carriage; rather, she was driving it herself!

She was indeed a woman who remained calm and composed even amidst being surrounded by bandits.

Such a mother and son could have lived peacefully in Yingchuan after the chaos settled, and even under Zhao Yun’s protection.

In terms of cognition, Yingchuan is undoubtedly a place revered by anyone as a sacred ground for learning.

The abundance of scholars and elegance there is not something that can be summarized in a few words.

However, they still decisively chose to seek refuge with Qiao Yan, and in Xu Fu’s words, there was even more of a sense of defending and supporting this newly appointed county lord.

This undoubtedly further strengthened Zhao Yun’s judgment.

To gain the recognition of such individuals, Qiao Yan must possess genuine abilities!

Now, seeing Qiao Yan in person, seeing this ten-thousand household marquis who could be considered a pillar in times of chaos,

Zhao Yun couldn’t help but feel that, although he hadn’t witnessed her actions yet,

Just from the demeanor she showed in these few questions, she was definitely not an ordinary person.

Perhaps his decision wasn’t wrong after all.

And the response he received from Qiao Yan in the next moment only confirmed it for him.

Qiao Yan said, “I have the intention to eradicate the bandits, but unfortunately, the weapons are not sharp,

the people’s hearts are not with me,

The timing is not right, and the harmony between heaven and people is lacking. It’s not the right time to act.”

There was a hint of determination in her words.

Zhao Yun and Qiao Yan locked eyes for a long time, and he became even more convinced that what she gave wasn’t just a perfunctory answer.

“I have the intention to eradicate the bandits, but unfortunately, the knife is not sharp enough.”

He replied, “In that case, Zhao Yun can be a sharp blade.”

However, before becoming that sharp blade, he had to temporarily take on the responsibilities of the county lieutenant in Leping.

As Qiao Yan suggested, he would temporarily take on this position to see if her intention, as the County Lord of Leping, to eliminate bandits and defend the peace and stability of Leping was more than just talk.

If he felt that Qiao Yan wasn’t capable of eradicating the bandits, he could leave at any time; after all, there was no binding relationship between them.

Furthermore, if Zhao Yun truly believed he could be a sharp blade, it was only natural for him to coordinate in advance with other soldiers and blades.

Zhao Yun evidently didn’t realize that Qiao Yan’s determination to eliminate the bandits wasn’t solely because there were bandits near her bed, but also because she had other motives.

Therefore, he readily agreed.

Qiao Yan then proposed to start organizing internal affairs and arming within a month, which was entirely understandable.

Since he took on the role of temporary county lieutenant, what he witnessed was Qiao Yan, along with Cheng Li, diligently checking the population, finances, and records left by the former county magistrate,

A clear indication of preparations for restructuring.

He had some doubts initially, but he dispelled them himself.

Moreover, in his view, Qiao Yan was indeed much more responsible than the previous county magistrate.

When Zhao Yun mentioned the Black Mountain bandits, it was apparent that Bao Hong was the one who reacted most erratically.

Although he felt he had taken on too much responsibility in this escort mission, and now had to stay here because the temple for Qiao Xuan had not been completed,

And the bandits could attack at any moment,

And the people from Yang family had not arrived, so he had to ensure the safety of the grandson of the Grand Commandant Yang, and so on, he couldn’t leave just yet.

But he had been promoted through military achievements, rising to the position of captain of the Northern Army in Luoyang,

So he wasn’t the type to be immobilized by the mention of the Black Mountain.

The one who reacted most out of place was naturally the former county magistrate.

He already knew that Chu Yan was by his side and could endanger Leping at any time.

Now, hearing about the influence of Zhang Niujiao, it made him even more uneasy.

Earlier, he was eager to complete the handover with Qiao Yan precisely because of these concerns.

Fortunately, although the new County Lord of Leping was delayed in Luoyang for a while, he still arrived relatively quickly,

Sparing him from losing his life in the attack of the Black Mountain bandits.

On the second day of Qiao Yan’s arrival, he calmly left for the county seat to take up his new position, without any delay.

Qiao Yan couldn’t help but find it somewhat amusing.

The former magistrate was so eager to avoid any stain of banditry on his record that he left so quickly.

But seeking benefits and avoiding harm is instinctual for humans.

Qiao Yan understood this principle deeply, so there was no need to be harsh on the other party.

Moreover, his hasty departure undoubtedly facilitated Qiao Yan.

Zhao Yun personally witnessed the contrast in attitudes towards the bandits during the handover, which further confirmed that only Qiao Yan, who was fearless in the face of danger, had the potential to defeat the enemy.

However, as Qiao Yan mentioned, proper preparation in the early stages was indispensable for eradicating the bandits.

The ten-thousand households in Leping were not as simple as scattering a handful of rice in the basin she saw on the three-dimensional map.

They were settled in the county town, dispersed in villages among the mountains, with almost equal population distribution.

Perhaps the only good news for her was that Leping was a small county with no powerful forces, so there weren’t many hidden populations.

If there were any, it would only be a large household in the county town, a branch of the Wang family from Taiyuan in Bingzhou.

However, they weren’t like the powerful figures in Yanzhou, instead choosing to live independently by building fortresses.

This figure in Leping was more like a wealthy landowner.

Moreover, considering his old age and lack of ambition, he seemed more interested in maintaining his status quo than making progress.

Because of the lack of strong resistance, Qiao Yan’s verification of the population proceeded particularly smoothly.

Previously, Liu Hong personally promised that Leping would not need to send tribute to Luoyang for five years, greatly easing the financial burden on Leping.

After consulting with Cheng Li,

Qiao Yan decided to inform the people of Leping County that in the first year of the county’s establishment as a nation, land and poll taxes would be exempted,

And thereafter, agricultural taxes would be collected at a rate of thirty taxes per one.

During the Han Dynasty, agricultural taxes mostly remained at either a rate of fifteen taxes per one or thirty taxes per one.

It’s hard to deny that this was a good tradition formed during the early Western Han Dynasty,

Which even the reigns of Emperors Huan and Ling of the Han Dynasty did not change.

However, if one dared to think of extracting more wealth from the people, there were always other ways.

Therefore, during the reign of Emperor Xiaohuan, a new land tax was introduced on top of the “chugao tax,” levying an additional 10 yuan per mu of land, thus collecting more money from the people.

In the past, the people of Leping County had to pay various taxes, including the basic agricultural tax known as the “fifteen taxes and one.”

This tax required them to pay six liters of produce per acre of land.

There were also taxes on land, households, and fodder.

Over time, these taxes piled up.

What used to be called the “fifteen taxes and one,” which supported the people, became just a small part of the overall tax burden.

Under the rule of Cao Cao in the future, he consolidated and simplified the complex taxes of the Eastern Han Dynasty.

He replaced various taxes on land with a fixed amount, such as collecting four liters of grain per acre of land.

He also encouraged childbirth by taxing households based on their size.

However, the situation faced by Qiao Yan now is different from Cao Cao’s time.

Being in charge of a county certainly gave her some decision-making power.

Because of Liu Hong’s appreciation for her, she was exempted from tribute payments for five years.

But this didn’t mean Qiao Yan could implement major reforms right away.

Especially when the surrounding areas were still taxed heavily as before,

Any drastic action she took would challenge Liu Hong’s authority and likely lead to unrest.

Rulers cannot allow such situations to occur.

However, as a newly appointed county lord, seeing the aftermath of last year’s natural disasters,

it was entirely feasible for her to reduce certain taxes in her jurisdiction for a year or two.

After all, in history, Huangfu Song had done something similar.

This measure had also been approved by Liu Hong.

“Exempting the two taxes on households and land.”

“To keep other expenses and based on a thirty taxes and one system, each household in Leping will pay around two to three hundred liters, considering the population and cultivated land,” Qiao Yan calculated while discussing with Cheng Li.

Seeing him nod in agreement, she continued, “Although Leping has more mountains than fields, this tax collection method should work well for a year.”

Although Cheng Li hadn’t held any official position in the county during his time in Dong’e, he knew well the pressure such taxes could put on the people.

Since Qiao Yan took over Leping, she naturally intended to reduce the burden,

Eapecially considering the threat of bandits in the area.

It wasn’t impossible for the people to flee their homes.

He simply asked, “Why only for a year?”

Qiao Yan replied, “We’re new to this place. Any action needs to be tested first.

After a year, if the bandits are dealt with and more land can be cultivated in the mountains, the system will naturally be different then.

Moreover, light taxes and lenient levies are good policies, proven by the rule of Emperor Wen and Emperor Jing of the Han Dynasty and the times when Empress Dowager He and Emperor Xian were in power.

But back then, it was natural disasters; now it’s man-made.

Since it’s a man-made disaster, it’s likely to lead to rebellion.

If we simply abolish taxes, the soldiers guarding the borders won’t have enough to eat, and we might have to reinstate taxes next year. This is a last resort.”

But there was another reason Qiao Yan considered in her heart, one she wouldn’t mention in her conversation with Cheng Li.