In the county seat of the world, the four gates and the neighborhoods of the Han Dynasty have a stone stele, which is covered with a herringbone pavilion to shelter the wind and rain. All the edicts of the Son www.biquge.info of Heaven and the orders of the county magistrates will be posted here. And accompanied by a scribe to explain the reading. On this day, the four gates of Jiangzhou City were plastered with Liu Bei's orders. The scribe patiently explained the doubts to those who did not understand.

The order was simple, Liu Taishou recruited displaced people and proletarians to carry out large-scale land reclamation. The land rent obtained from the cultivation of displaced people shall be exempted from all land rent taxes, including the calculation of taxes, for the first three years.

Liu Bei also took great pains for this order. The Eastern Han Dynasty implemented the calculation of the people in August, that is, the poll tax began to be levied according to the head in August, which was known as the autumn endowment in history. It's August, and this time of year is often a time of mass exodus and migration of the bankrupt and landless. In addition to the 30 taxes on land rent, the most important thing for the Han is to calculate the endowment. The land rent is used for the official and the hundred officials, and the calculation is imported into the Shaofu to feed the Son of Heaven. That is to say, this money is at the disposal of the emperor. In a household, minors between the ages of seven and fifteen are 20 yuan per person, and adults are 120 yuan per person. If you can't afford it, the government will force it, so the whole family will run away collectively. Liu Bei didn't want to just put the barbarians in order, and the people under his rule began to go into exile on a large scale.

If there is a large-scale lack of household registration under his rule, Liu Bei will also feel that his face is not good-looking. Why don't you stabilize them first. Lead them to open up the wasteland, as for why all fees are waived for the first three years. Because generally three years of cultivation can only be eaten for more than one year. You start thinking about collecting taxes, and that's very unrealistic. Now that they are still in the book, instead of fleeing and disappearing, Liu Bei is already very satisfied. As for the emperor not receiving the endowment, what is the matter with Liu Bei? In less than three years, the world will be in chaos, and how many people will pay the money at that time, they will all be free to go away.

The communication between people is always the fastest, and not long after Liu Bei's order was issued, almost the whole county knew the news. So the proletarians, who were packing up their things and planning to drag their families to join their relatives or beg, stopped, and went out one by one to inquire whether the news was true. When the news was confirmed, the whole family hugged each other and cried bitterly. It's not that they are forced to have no choice, who wants to leave their homeland?

Now that he has to do things seriously, Liu Bei feels that there are still fewer people around him. He only has two cronies, Yan Yan and Zhang Jue, and strictly speaking, only Yan Yan is one. And it is still sitting in Dianjiang. As for Zhang Hao, he has been in the army all his life, and he is barely qualified to be a county lieutenant, so he is obviously a little powerless to let him participate in political affairs again.

Originally, he wanted to hit his uncle Lu Min with his idea, but Lu Min is now out of office and is a man in Luoyang, and besides, Luoyang to Ba County is a long way, and he doesn't want Lu Min to toss back and forth. So many things have to be done by yourself. Every time Liu Bei went to a place, he made it clear to the county order that the fields obtained from the wasteland were official fields and must be included in the government register. In addition, those who participated in the reclamation should make a separate register in case he can inquire at any time. Don't deceive, impersonate, and deceive the tax exemption treatment. Seeing that Liu Bei was so familiar with this method of deception, many county orders also extinguished their thoughts of taking advantage of the opportunity. After Liu Bei finished beating, the tone of his words changed again, and at the end of the year, if the county under his rule has achieved outstanding results in cultivating fields, he will take out a part of the fields to reward. This aroused everyone's enthusiasm for work. In this era, even a low-yield field could not stop the landlords' eagerness to take it for themselves. Fields, no matter when, whether they are sold or kept for themselves, are a lot of wealth. Han officials have a good reputation, but who doesn't love Ah Duwu? If you can get wealth openly, why not.

So in the autumn of this year, a vigorous movement to burn and reclaim land throughout the county officially kicked off. Liu Bei only needs to dispatch in the middle, and trivial matters such as organizing the displaced people and choosing the location of the wasteland are naturally done by his subordinates. After everything was on the right track, Liu Bei set his sights on other harsh taxes and miscellaneous taxes.

The burden of the people of the Eastern Han Dynasty was actually very heavy. In addition to the most important land rent, calculation and payment. There are also various burdens such as contribution fees and property taxes. In addition to the 30 taxes, the land rent must also be levied additionally. It is pasture and straw, which the state expropriates and uses to raise cattle, horses, and livestock. In the time of Emperor Huan, another name was set up to levy a surcharge on the land, "the county state-owned land was ordered to collect tax money per mu." "The burden on the people is getting heavier and heavier, and many yeoman farmers are unable to pay their taxes, so they can only sell their land and become tenants. And the big landlords tried to hide their land so that they could pay less taxes. When the imperial court could not collect taxes, it set up another name to levy them...... And so it went into a vicious circle.

At this time, the field rent is charged according to the combination of the amount of land and the level of production. It depends not only on the amount of land you have, but also on the yield of the year. The country's townsmen must "know the good and evil of the people, and serve first; Knowing the rich and poor of the people, for the amount of endowment, equalize the poor". If it is levied in this way, the problem comes. For the same acre of land, can a good paddy field be compared to a barren dry land? Can their output be the same? So, whether these fields are good or bad, it is impossible for the emperor and the three princes and nine kings to see them piece by piece, so who has the final say?

According to the high and low yield. Some people watch the weather to eat, and some people apply more fertilizer, work diligently, and cultivate intensively. So will the imposition of high land rents on high-yielding people discourage the enthusiasm of the people?

According to the amount of land, some people have less land, some people have more land, but those who annex land often hide their fields without tax. Who is the final winner?

Liu Bei was born in Chinese and did not study the tax system of China's previous dynasties, but he also knew that the current tax system of the Han Dynasty was seriously unbalanced, and he did not collect what should be collected and what should not be collected indiscriminately, and then forced the people with the heaviest burden to have no way out and rose up. And when the world was in turmoil and the authority of the central court was declining, it was those big landlords and powerful families who did not pay taxes who turned into big landlords and powerful families, using their own fields to gather people and divide the localities. They are the moths attached to the Han Empire, absorbing the blood of the empire and constantly strengthening themselves.

Forced by the situation, Liu Bei had no way to deal with them for the time being, and even needed to cooperate. But he is already clear about the direction of future tax reform. That is, the gradual reduction of the poll tax, and finally the abolition of the poll tax; As for the land rent, the conditions for collection were gradually improved, and the land rent was finally abolished. If he can't, then let his successor do it.

Now the first thing is to divide the fields. The fields are classified according to the quality of the finished products, and then the field rent is levied according to the grades. This method has been done by officials before, and Qin Peng, the Taishou of Shanyang, once "every agricultural month, he is close to the acre, divided into fertile and barren, and the difference is three grades, and he has a special book and a hidden township and county." But how many pro-people officials like him are there in the world? Therefore, if this system is not enacted and promoted nationwide, it will not be well implemented. More than 1,000 years later, in New China, there is still this problem, that is, after the chief executive is transferred, his policy ideas can be easily overturned by his successor. Because everyone wants to leave some traces of themselves in office, and they don't want to follow the rules. Because Liu Bei is not sure whether the system he formulated after he is transferred out of Ba County, can it be retained, and for how long?

However, one should not choke on food. The general rule of things is that someone has to do it. So when the vigorous land-making movement was in full swing, Liu Bei's second decree was also followed: to re-establish the fertility of all the registered fields in Ba County, and divide them into upper, middle and lower grades. In the future, the land rent shall be levied on this basis.

This time, there were more people clapping and cheering. Last time, it was the proletarians and the displaced people who benefited, but this time, it was the propertied classes and the poor people who benefited.

However, there are also people who sigh sadly. Li Laosi is one of them, he has been honest all his life, and he has worked hard to serve the more than ten acres of fields handed down by his ancestors. Originally, it was quite easy to keep the family alive, but the previous Sifu and Li Zheng colluded, and each time they estimated the land rent based on the highest yield in his own field. How can this work? Although he didn't know any big truths, he also knew that some of his own fields were good and some were blocky, some were low and some were high. You can only use the average value, how can you take the highest value?

He also fought verbally, but unfortunately he was frightened by the husband, so he was honest. It wasn't until later that I learned that Sifu and Li Zheng had specially bullied honest people like him, and all the excess money went into their own pockets. He has never offended anyone in his life, and the biggest officials he has seen in his life are only Sifu, Sanlao, and Lizheng. If you want to cry out for injustice, you don't know where the yamen is going. This time, Sifu and the others accompanied the scribe sent by Taishou to convey Liu Taishou's orders. Li Laosi heard it very clearly, that is, he wanted to divide his own land according to good and bad, and collect more good and less bad. Liu Taishou is really a good person. is the division of the quality of this field, who will Liu Taishou send? If Sifu and Li Zheng were to preside, Li Laosi would no longer dare to think about it.

Since Liu Bei wants to redefine the quality of the fields, how can he not think that the people below will take advantage of this to ask for benefits and come nonsense? He wrote a letter to Royerko, asking her to send a detachment of men. and selected some children from poor families with innocent family backgrounds from the county soldiers. I plan to form an array with the officials of the county and go to each county to make rounds. If there is any injustice, immediately lock it up and take it to Jiangzhou City.

Liu Bei himself also decided to take a light car and go down to take a look in person to see what the situation was below. Just as I was about to do it, I suddenly heard that someone from the barbarian department had arrived. When he went out to take a look, he saw Luo Yeke standing there, smiling and smiling, Liu Bei was in a trance, and couldn't help but rejoice: "Why are you here?" ”

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