Du Zhongxiao looked at the large stack of forms handed over by Luo Jing, all neat, clearly classified, and neatly written, and he could see at a glance that he had put his mind into it. I forgot to hand him a pencil last time, but Luo Jing didn't know what to use, so he dipped it in ink and carefully drew a fine grid.

Putting the form on the case, Du Zhongxiao said: "This time it is much clearer, and in the last table, how many cows, horses, and sheep are listed in detail one by one." and converted all the forage together, and also recorded the price, you are attentive. ”

Luo Jing hurriedly crossed his hands: "Don't hide it from the officials, the small number has been counted many times, for fear of adding a mistake." The abacus ordered by the officials was not found. ”

Du Zhongxiao said with a smile: "If you don't look for that, forget it, we will make a pair ourselves in our spare time." There's nothing magical about that thing, it's hard to use it. Don't look at how many beads it has, if it is used well, it can calculate as many accounts as it flies. Only by practicing this magic skill and copying and bookkeeping can you calculate quickly and well. I don't use the abacus well, so when the system comes out, we'll study it together. ”

Luo Jing dared to say in his mouth, but his heart was happy. Du Zhongxiao said this, and his previous status is not the same. But I don't know that Du Zhongxiao really can't be proficient in planning plates, and he only remembers the mantra taught in his previous life, and he has to practice it again.

After thinking for a while, Du Zhongxiao said: "Since you are so capable, you have been wronged by bookkeeping in the restaurant." In this way, if you don't dislike it, you should first make a post in the camp and do the accounts. Now that it is autumn, and the autumn grain is about to be harvested, you go to the camp and make a detailed record of how much farmland has been opened and which villages it is distributed in. Estimate how much grain will be produced this autumn, and give it to me as it is sorted out. ”

Luo Jing was stunned: "Official, Fangtian in the countryside is the most difficult, where can I do this?" ”

Du Zhongxiao said with a smile: "Fang Tian's big thing, how can it be difficult for you." The camp is different from other places, from the time the field is opened, they are square, and the ground is erected, and you don't need to re-measure. You just need to check the accounts roughly. ”

Fang Tian is taxed, when he was in history class in his previous life, Du Zhongxiao knew how difficult it was to do this in this era. Of course, the history lesson only talked in general terms that such an action would harm the interests of the bureaucrats and landlords, and it was opposed and could not be carried out. When I really arrived in this era, I realized that this matter is far from so simple.

The Song Dynasty did not establish the field system, and this sentence is often said together with the latter sentence of non-suppression and annexation, which is actually different. The non-standing land system means that since the establishment of the Song Dynasty, there has been no statistical measurement of the land in the world. The number of acres of land, some areas from the middle and late Tang Dynasty, some from the five dynasties, the sources are varied. The land figures come from previous generations, and the same is true for land taxes, which were only fine-tuned a few times in the Song Dynasty. That is, for each prefecture and county, only the money and grain set by the imperial court are determined, and only God knows how much arable land there is. This situation is the reason why Emperor Zhenzong made a positive tax not to be increased. Because the tax is added, God knows who it will be added to. The most reasonable way for the imperial court to increase taxes is to start from commercial taxes.

In the Song Dynasty, the average tax on square fields was by no means such a simple matter as equalizing the tax burden of landlords and peasants, but also involved the balance between regions, the balance between poor and fertile land, and the rise and fall of households. Between regions, especially in many southern states and counties, the Song was established by unifying the various local regimes. Local governments, such as the Southern Tang Dynasty and Minyue, had different tax rates, resulting in vastly different tax rates between states and counties in the same state. Heavily taxed places, such as the Xuanzhou area, can be several times larger than neighboring counties. Unless the regime is stable and the country's financial pressure is not great, we can first find a way to equalize taxes. The issue is so broad that few officials are involved.

Du Zhongxiao doesn't have the ambition to undertake such a big political task now. Moreover, for the magistrate, there is no political benefit to the average tax of Fangtian. No matter how much land Fang came out, the taxes he paid were still so much, and some people in the county took advantage of them and some knew that they were at a loss, and their efforts were thankless.

The old accounts in the past can not be touched, but Du Zhongxiao does not allow the newly built camp to be in this kind of chaos. When you are cultivating the fields, you must follow the ditches and roads to make the fields square. Where there are corners, they are all listed as wasteland, or grazing, or planting mulberry dates.

After listening to what Du Zhongxiao said, Luo Jing was relieved. He is just a small person, he goes to the county to be a public official, earns a few dollars, and gives himself the important task of paying taxes on Fang Tian, which is not scared to death. After asking clearly, he said: "Even if the acres are clear, how can the small ones estimate how much grain they produce?" ”

Du Zhongxiao said: "This is a bit of knowledge. One acre and two hundred and forty steps, you choose a lot in the ground that does not grow well or badly, one step long and one step wide, one step square, take its ears of rice, measure how many there are, multiply by two hundred and forty. The key is that the place must be neither good nor bad in order to estimate accurately. The first time you do it, it doesn't matter if it's worse, this kind of thing is always getting more and more familiar. ”

Luo Jing arched his hand: "The little one understands what the officials mean, it turns out that they estimate the grain like this." ”

This method sounds simple, but in fact it can only be used in field work, and cannot be used elsewhere. In other places, no one can figure out how many acres there is in a piece, and even how much arable land there is in Yongcheng County now, how many are registered, how many are impersonated, and how much are hidden, Du Zhongxiao can't understand. It's not a question of any one person, it's a legacy of society as a whole.

The camp field affairs do not belong to Yongcheng County, Du Zhongxiao is also responsible for the promotion of camp field affairs, which belongs to the state. Now it's not just Du Zhongxiao, Xia Zhu is also staring at the camp to see how effective it is. He wants to implement the law on the protection of the armed forces in the hinterland, and the general local effect must always be discounted, and only by doing field work can everything be done according to the ideal. If Yingtian does a good job, it will become a strong evidence for Xia Zhu's implementation of the Baowu Law.

Seeing that the autumn harvest was approaching, Xia Zhu asked Du Zhongxiao to report all the households, acres and harvests of the fields. The imperial court exempted the barren land for three years, but Du Zhongxiao used the method of collective economy, and the households who cultivated the land only received labor remuneration, and the harvest was still harvested. Of course, in doing so, the farmers who cultivated the land suffered some losses in the early stage, and then they made a profit.

Let Luo Jing go to the camp to take a turn first, understand the situation, and then come back to himself three days later, and show the prepared form to himself. Whether the statistics can be done well, the table is very reasonable, and it can achieve twice the result with half the effort. In my previous life, I didn't think the form was important, but I really started everything from scratch before I realized what a good tool it was. Statistics starts with the simplest tables.

Luo Jing left, and Du Zhongxiao looked at the pile of forms on the table and was stunned for a while.

Why was he so unlucky to meet Xia Zhu, a historical villain, to be his boss. It's a pity that Han Yi, when he just wanted to make a big difference, he gave up. If he fights for his old age, works for another two or three years, and works hard to make some achievements, what a good thing it will be for himself and Han Yi. Or, his boss is not Xia Zhu, but Fan Zhongyan, Han Qi and others, with their own skills, even if they can't get their promotion, they can spread their reputation, and there will be endless benefits in the future.

Why did you run into Xia Zhu! They all came back from the northwest, and this real handsome man was scolded as a treacherous and demonic, and finally relegated to himself. Alas, I collided with some kind of immortal. No matter how strong this is, even if he really makes any achievements, his reputation is already stinky in Shilin, is it possible to go back to be the prime minister?

Thinking of this, Du Zhongxiao felt that it was better to change to a younger Zhizhou who had no power in the DPRK. I can't give myself benefits, and I won't affect myself. When I met a Xia Zhu, I was suppressed by him if I didn't do well, and I was affected by him if I did well, what should people do?