Chapter 30: Single Whip Method, the Starting Point of Agricultural Tax Reform.

Money is a huge problem.

The current Ministry of Revenue is not too difficult. Huang Zicheng, the Minister of Revenue, and Zhuo Jing, the Right Vice Minister, find their positions relatively easy. It’s because the foundation laid by Zhu Yuanzhang is still commendable. At least the court is not lacking in funds and provisions at the moment.

It makes sense if you think about it. Emperor Jianwen and Zhu Di fought for four years, and the finances were able to keep up. There’s no reason why implementing some reforms would suddenly deplete the funds.

However, relying solely on the existing system established by Zhu Yuanzhang is not a viable solution. The fate of the Ming Dynasty cannot be changed merely by the operation of his system. The suffering imposed on the people of Ming will still persist.

This is not the outcome that Zhu Yunwen wants to see. Therefore, establishing the status of merchants, changing Zhu Yuanzhang’s policy of favoring agriculture over commerce, and vigorously developing industry and commerce will be Zhu Yunwen’s inevitable choice.

However, the development of industry and commerce requires abundant resources and the free movement of people.

According to the military, agricultural, and artisan registers established by Zhu Yuanzhang, every generation must engage in their designated occupation.

If you’re a farmer, you’ll be a farmer for ten thousand years. If you’re a soldier, even if your family dies out, you still have to find someone to serve as a soldier on your behalf, whether it’s your nephew or cousin—it doesn’t matter.

Without reforming the household registration system, it is impossible to promote commercial reform.

And the reform of the household registration system also involves land reform and a land tax system.

There are layers of problems. It’s not enough to simply loosen the restrictions on merchants and expect the economy to develop, the market to prosper and enjoy the tax revenue.

“In the end, it is necessary to first liberate the labor force.”

Without liberating the farmers, problems at the lower level will continue to arise.

Without liberating the farmers, there will be no surplus labor in the cities.

Without liberating the farmers, commerce will not be able to develop…

Behind each interlocking issue lies the problem of land.

Zhu Yunwen turned his attention to the issue of land taxation.

During the Ming Dynasty, the main agricultural tax was the land tax.

The land tax followed a dual taxation system, with the summer tax collected in the eighth lunar month and the autumn grain tax collected in the second month after the autumn harvest.

The tax rate was roughly 5% to 10% of the total harvest.

In the early Ming dynasty, both the summer tax and the autumn grain tax were paid in the form of grain, using the method of physical taxation. During the tax collection, people would carry grain with carts, pushcarts, or on their shoulders and bring it to the government offices to pay their taxes. The government would then transport the received grain to Nanjing using various methods.

The court will use this grain to pay the salaries of the imperial relatives, officials, and soldiers.

When it was time to distribute salaries, high-ranking officials would receive several bags of rice, and ninth-rank officials would receive a certain amount of rice. It was all predetermined, and everyone would come to collect their share with their sacks.

In the early Ming Dynasty, the salaries of officials were often given in units of grain called “stone” rather than in the currency unit of “tael”. This method of paying salaries with grain was not because the emperor was stingy but because, at the time, grain was a valuable currency.

In other words, if you carried grain and went to buy vegetables or tofu, people would accept it as payment.

In the middle and late Ming Dynasty, silver gradually became the common currency, and some people no longer had to pay in grain but could convert it into silver.

Of course, this did not result in a unified system and implementation was quite chaotic.

In addition to the land tax, there were also poll taxes and corvée labor.

To change all of this, Zhu Yunwen must address the issue of agricultural taxation.

In the early Ming Dynasty, agricultural taxes accounted for the majority of central finances, while commercial taxes were relatively insignificant the kind that was easily ignored.

Changing the agricultural tax system is not something that can be accomplished with just a few words.

How to change it?

In the future, the government has been collecting grain taxes for several decades, supporting the development of urban industry and commerce. When the time was ripe, they abolished agricultural taxes. This tax category no longer exists.

Can Zhu Yunwen cancel agricultural taxes?

Is he brave enough to do so?

If they are abolished, the entire foundation of Ming’s rule will be lost. It would be strange if the dynasty didn’t collapse.

But what method can be used to loosen the restrictions on farmers?

Zhu Yunwen thought of the greatest politician and reformist of the Ming Dynasty, Zhang Juzheng. This prominent Grand Secretary, who implemented the “Single Whip Method” during the reforms, received high praise in later historical books.

And this evaluation carries a distinct phrase:

Epoch-making!

After the Ming Dynasty, the Qing Dynasty continued with the Single Whip Method, which later developed into the “Assessment according to Farmland” system.

“Summon the Grand Secretariat secretaries, the Minister of Revenue, and the Vice Minister.”

Zhu Yunwen made up his mind and brought the “Single Whip Method” onto the historical stage 183 years earlier.

The core of the Single Whip Method is to combine the various taxes, corvee, and miscellaneous charges in each state and county into a single unified tax collected in silver, calculated per acre.

When a single whip method was placed in front of Grand Secretariat Secretaries, Minister of Revenue Huang Zicheng, and the Right vice minister, Zhuo Jing, no one spoke for a long time.

“Your Majesty, this system seems mysterious and profound, quite ingenious. However, I do not recommend its implementation,” Huang Zicheng cautiously said after contemplating for a long time.

Emperor Zhu Yunwen didn’t expect these people to accept it all at once, so he asked, “Tell me your thoughts.”

Huang Zicheng spoke frankly, “Firstly, adopting a “single whip method” may not be applicable nationwide. The land in the Jiangnan region is fertile and abundant in resources, so it would be easy to convert. But in the northern regions, where the land is barren and yields are low, would the conversion be fair? Secondly, once the single whip method is implemented and unable to sustain the finances, additional corvee labor and taxes will be imposed. Would it be detrimental to the people?”

“Thirdly, although converting grain into silver can save a lot of trouble, the farmers do not have silver. They can only exchange it with merchants before paying taxes. If the price of silver is deliberately raised, with silver being valuable and grain being cheap, how can the people live peacefully?”

Zhu Yunwen looked at Huang Zicheng and realized that this guy had some insight into economic matters.

Xie Jin shook his head and stood up, saying, “Your Majesty, Minister Huang’s words are reasonable. However, in my opinion, the advantages of implementing the single whip method outweigh the disadvantages.”

Zhu Yunwen looked at Xie Jin and nodded, saying, “Please elaborate.”

Xie Jin spoke frankly, “The single whip method integrates land taxes, corvee labor, and miscellaneous tax into one. It can prevent repetitive tax and frequent reduction by lower-level officials, which is beneficial in reducing the burden on common households. The assessment of taxes and labor duties was primarily based on the “li-jia” system, The problem of uneven burden among households is particularly prominent, with some shouldering lighter burdens while others bear heavier ones, by adopting this method, the problem can be alleviated, which is beneficial for agricultural activities. This is one of the advantages…”

“Secondly, replacing physical goods with silver coins can avoid the loss of money and grain during the annual transportation from various regions to the capital. If the court requires grain, it can simply reward and mobilize the people and the local authorities can handle the transportation, eliminating the need to burden the farmers unnecessarily.

” The third aspect is the implementation of the whip method can reduce the expenditure on tax levies. Under this law, the government presents a list of tax obligations, and each household completes the list. This eliminates the need for village leaders to intervene, prevents embezzlement by granary officials, and minimizes losses in public grain storage. Therefore, I believe this method is feasible.”

Zhu Yunwen, with admiration in his eyes, looked at Jie Jin and then turned his gaze towards the grand secretary of the Grand Secretariat, Yu Xin. He asked, “Secretary Yu, as the former Minister of Revenue, do you have any insights or opinions to share?”

Yu Xin smiled indifferently and greatly appreciated the humble and open-minded attitude of the new emperor. He said, “I concur with Minister Xie. This method is indeed feasible. I must admit that our intellectual capacities are mediocre, and we had not thought of such a brilliant solution. Upon careful consideration, Minister Huang’s words are also pertinent. Indeed, there are certain issues that need to be addressed.”

“In my view, although this method is new, it appears to be substantial and reliable. If there is unity between the higher and lower ranks, it can certainly be implemented. However, I am concerned that once this approach extends to the provincial and county levels, lower-level officials may find their opportunities for embezzlement diminished. They might maliciously resist and disrupt the implementation of this method, causing harm to the people in the name of the emperor.”

Zhu Yunwen’s pupils slightly constricted. Indeed, Yuxin was experienced and knowledgeable. He understood both the effectiveness and limitations of the “one whip method.” What mattered most was not its implementation at the central level, but rather the cooperation of local authorities.

If local officials, powerful elites, and oppressive gentry take the lead in opposing it, even the best system will not be effectively implemented at the grassroots level. In fact, it may be detrimental to the people!

Zhu Yunwen nodded solemnly, saying, “Each of you only sees the present but not the future. Every day, every year, Kings, ministers, landlords, and wealthy merchants are constantly annexing land, finding ways to take away the farmers’ land. Once the farmers encounter disasters or floods, they can only sell their land and become tenant farmers without any freedom.”

“It’s ridiculous that tenant farmers work hard but end up impoverished. And the grain they produce ultimately falls into the hands of the kings, ministers, landlords, and wealthy merchants, some of whom avoid taxes or evade tax. By that time, most of the land will be controlled by those people, and how much tax can the country collect?”

“Furthermore, in the north, the Mongol forces are still a threat. They will repeatedly invade our borders. Along the coast, pirates and Japanese pirates will also emerge. Officials need salaries, the military needs funds and provisions, and to cope with significant expenses using limited financial resources. how can we maintain the prosperity of the Ming Empire?”

“We can’t! that’s why, we not only need to reform the agricultural tax system but also the land system and commercial systems! Let me tell you, to build a strong and prosperous Ming Empire, we need the courage to open up a prosperous era! We must dare to take an unprecedented path!”

Looking at the ambitious and determined Zhu Yunwen, Yu Xin, Zhang Shan, Xie Jin, Huang Zicheng, and Zhuo Jing felt a surge of enthusiasm ignite within their hearts as well.

From Zhu Yunwen’s words, it could be seen that he was not just concerned about the agricultural tax system but the entire empire’s issues. His vision was not limited to the present but extended to the future.

To serve such an emperor was the fortune of his subjects!

“I give you one month to come up with a feasible plan, identify the problems, and propose solutions. If the Grand Secretariat and the Ministry of Revenue are unable to solve them, you can collectively brainstorm with scholars from the Imperial Academy to participate.”

Zhu Yunwen issued the command.

Although Emperor Zhu Yunwen was determined to carry out reforms, he was not in a hurry to take the first step.

What still restrained Emperor Zhu Yunwen was the issue of the vassal kings, specifically, the King of Yan, Zhu Di!

On August 16th, the King of Yan Zhu Di left the capital. After crossing the Yangtze River, he traveled day and night and headed straight to Beiping Prefecture. When Zhu Di arrived in Xuzhou, Ping An, and Sheng Yong began their actions in Beiping Prefecture.

On September 5th, Sheng Yong dismissed and transferred thirty-two military commanders, selecting talents from the military and giving them important responsibilities.

On September 6th, Ping An mobilized a large army to change the defense of Beiping, while the troops originally responsible for defense were sent to areas like Linqing for training.

On September 7th, Qu Neng conducted large-scale military training at Shanhai Pass.

…

On September 9th, Ping An received the implementation order for the new military policy and began implementing the policy around Beiping Prefecture.

PS:

In the text, it mentions the implementation of the “single whip method” 183 years in advance. Here, the time is based on the promotion of the “single whip method” by Zhang Juzheng. The initiator was Gui’e of the Ming Dynasty, who proposed it in the 10th year of Jiajing, around 1530. Zhang Juzheng implemented it nationwide in the 9th year of Wanli, around 1581, so the latter date is used as the reference.

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