The Imperial Capital of Wu, Listening Heaven Hall.
Apart from the absence of the Emperor, all officials were quietly standing in their designated positions. From time to time, they cast glances at the tall and upright man standing at the forefront.
With his eyes closed and a ceremonial tablet in hand, the man stood motionless, resembling a pine tree rooted in the grand hall. This man was Xiao Mochi, a figure currently at the peak of his influence, admired by many yet also feared and attacked by countless officials.
"The Emperor has arrived—"
The sharp voice of a eunuch announced, as the Emperor of Wu, clad in his dragon robe, emerged.
"Your subjects greet Your Majesty," the officials chorused, bowing respectfully.
In Wu Kingdom, officials never knelt to the emperor, their gestures of respect limited to formal bows.
"Rise, my beloved subjects," the Emperor said, raising a hand in a gesture of acknowledgement.
"Thank you, Your Majesty," the officials responded in unison, straightening their postures.
"Do any of you have matters to report?" the Emperor asked with a genial smile. Though outwardly approachable, no one in the court believed the Emperor to be lenient.
"Your Majesty, I have a matter to report," Xiao Mochi stepped forward, his voice resounding throughout the hall.
"Ah, Minister Xiao," the Emperor addressed him, his warm demeanor concealing an undertone of gravity.
"Your Majesty, this humble servant petitions for a reform of our taxation laws," Xiao Mochi declared without preamble, his words causing a visible stir among the officials.
All eyes turned toward Xiao Mochi, then toward the Prime Minister, who stood at the forefront of the court.
The Emperor, too, glanced at the Prime Minister, his smiling visage turning stern in an instant. "Minister Xiao, do you realize the significance of what you're proposing?"
"I do," Xiao Mochi replied, drawing a deep breath.
"Your Majesty, the current Two-Tax System was indeed effective in its early implementation, increasing fiscal revenues and, to some extent, alleviating the burden on the people.
However, it has now devolved into a distorted mechanism. Greedy officials, beyond the fixed levies, fabricate additional taxes such as the 'framework tax' and 'extraneous surcharges,' extorting the populace and driving them to misery.
Moreover, many officials, in pursuit of promotions and higher ranks, impose excessive levies beyond the regular taxes.
The crushing weight of these arbitrary and exorbitant taxes has plunged the common people into despair.
If we do not amend this system and allow it to continue unchecked, the consequences will be disastrous!"
"Absurd! It is precisely because of the Two-Tax System that our Wu Kingdom has achieved its current strength. How can it be as deplorable as the Chief Minister claims?" one official stood to object.
Soon, another official stepped forward, echoing the sentiment: "The Two-Tax System may have its flaws, but tell me, is there any taxation system that is flawless?
Under the Two-Tax System, the Zuyongdiao system and miscellaneous levies were abolished.
Taxes are based on household income and land acreage—money for households, grain for land—calculated using land data from a century of reclamation. Commerce taxes are levied at one-thirtieth of income for itinerant merchants.
Is this all suddenly useless?"
"Your Majesty! The laws established by our ancestors must not be abolished!"
One official after another rose to refute Xiao Mochi.
Xiao Mochi remained calm, as if he hadn't heard their objections, his composure as still as water.
"Silence!" the Emperor commanded, his voice stern. The officials immediately fell silent and lowered their heads.
The Emperor turned his gaze to Xiao Mochi. "Minister Xiao, you propose a reform—do you have a plan for such a reform?"
Xiao Mochi raised his head and replied, "Your Majesty, I do have some preliminary ideas.
First, I propose merging tax and labor levies into a single collection. Taxes on land, labor duties, and other miscellaneous levies in various prefectures should be unified into a single monetary payment, calculated based on land acreage.
Second, I propose abolishing the labor levy system. Instead of conscripting labor, the government should hire workers for public duties. Farmers would only need to pay monetary taxes.
Third, I suggest simplifying the categories of taxation. Convert previous collections—such as summer taxes, autumn levies, corvée duties, miscellaneous labor, and additional contributions—into a single consolidated monetary tax."
The collection and transportation of taxes and labor duties should shift from the current practice of "collection and delivery by the people" to "collection and delivery by the officials."
The primary purpose of this reform is to simplify the tax system, streamline tax collection, and make it harder for local officials to engage in corruption, thereby increasing state revenues.
Hearing Xiao Mochi's proposal, many officials could no longer remain composed, their faces turning pale.
This Xiao Mochi—ever since his entry into the court two years ago—had never ceased stirring the waters.
If it wasn't military reform, it was the proposal to curtail the power of regional warlords.
Previously, Xiao Mochi had even suggested that "anyone, regardless of background, should be allowed to participate in the imperial examinations."
Had he forgotten the palace coup from 150 years ago?
Now, Xiao Mochi was aiming to reform the tax system.
It was clear to everyone that his actions directly infringed on their interests.
Who among them did not own thousands, or even tens of thousands, of acres of land, overtly or covertly? If such a tax reform were implemented, how much tax would they have to pay?
Sure enough, as soon as Xiao Mochi finished speaking, a series of officials stood up to denounce him.
But Xiao Mochi was not without allies.
The younger generation of officials, who had entered the bureaucracy more recently, immediately retorted in his defense.
In an instant, the court devolved into chaos, with several officials on the verge of rolling up their sleeves and coming to blows.
The military officials in court, however, found this spectacle highly amusing.
Previously, they were the ones always clashing with the civil officials. Now, the civil officials were fighting among themselves.
Ever since Xiao Mochi joined the court, the military officials had been thoroughly entertained by the ongoing drama.
That being said, while they enjoyed the show, they couldn't help but admire Xiao Mochi.
This scholar from the White Deer Academy was truly a bold figure.
Unlike those pedantic bookworms entrenched in court, he was refreshingly different.
Though admittedly, he was a bit too young and lacked sufficient experience.
As the argument grew increasingly heated, the Emperor cast another glance at the Prime Minister, but the latter remained silent, seemingly lost in thought.
"That's enough, stop arguing," the Emperor finally intervened, waving his hand as though fatigued. "Minister Xiao, what you've raised is a significant matter. I need time to consider it. For now, this issue is set aside. Draft a detailed proposal and submit it to me later."
"Yes, Your Majesty," Xiao Mochi nodded in acknowledgment.
Several officials looked visibly uncomfortable, silently lamenting to themselves.
It was clear that the Emperor had been aware of Xiao Mochi's reform plans all along. He had merely allowed him to bring it up today to gauge their reactions.
"Is there any other matter to report?" the Emperor continued.
The subsequent petitions were nothing out of the ordinary. However, the Minister of Rites stepped forward and said, "Your Majesty, the Qi Kingdom's delegation is scheduled to arrive in Wu Kingdom next month. It is time to decide who will represent our nation in the reception."
"Indeed," the Emperor mused for a moment. "Let Minister Xiao handle this matter. Minister Xiao, select the personnel; the reception of the Qi Kingdom's delegation will be your responsibility."
"Yes, Your Majesty," Xiao Mochi replied, bowing his head.
The officials hesitated, wanting to object, but found themselves unable to.
After all, Xiao Mochi was a scholar from the prestigious White Deer Academy. By comparison, they lacked the credentials to oppose him on this matter.
Xiao Mochi then spoke, "Your Majesty, I've heard that the Qi Kingdom's delegation will include two exceptionally talented children. For the sake of propriety, our Wu Kingdom should reciprocate in kind. I believe we should also bring two youths of comparable talent to the reception."
"Oh?" the Emperor's smile widened. "Do you already have candidates in mind, Minister Xiao?"
Xiao Mochi nodded. "As it happens, I do."