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Linqing.

This is a good place, especially for the Ming Dynasty, which has the capital of Beijing, and Linqing, which is located because of the canal, is even more critical.

Qiu Jun, the president of "Xianzong Record", once said: "Today's country is the capital of Yan, covering the land of the extreme north. And the wealth comes from the southeast. It will lead to a river, such as the throat of the human body, and if you can't swallow it in a day, you will die. ”

"Linqing is the extreme place where the river will pass, the gates are all in this place, the crowd will flow here, and it is condescending, the water is easy to drain and dry up quickly, it is the waterway of 3,700 miles, and this is the key point

"Linqing receives the water of the two rivers, confluence and releases to the north, 1,170 miles to the Datong River, 160 miles away from Beijing. The throat of the state river is diving, when the north and south rush, so it is called the first Jinzhou. ”

To put it bluntly, Linqing is a key place for water and land transportation, and it is also a key node to guard the Grand Canal, and it is a place that is particularly important to the military and political capital of National Geographic.

In the middle age of Xuande, the imperial court added a warehouse in Linqing, where three million stone military supplies were stored to supply the northern military.

In this way, Linqing is economically developed because of the transportation arteries, and there are many merchants, and it has become an important commercial town that attracts attention in the whole of North China, with a prosperous population and a city scene that is not weak in Kyoto. Such a place has naturally been set up to collect money, and the tax branch of the Linqing Household Department here is the first of the eight banknotes of the Ming Dynasty, which is more than twice as strong as the second place.

Naturally, the household tax branch that has the collection of ship material merchant tax is naturally a particularly important place in Linqing, and it is not weak in terms of power or influence compared to Linqing Prefecture.

"This is where a certain ambition really needs to be displayed!" Zhu Cihong got off the boat, listened to the voices of the people on the dock, and smiled: "Let's go, follow the master to find our own territory!"

Listening to Zhu Cihong's words, the old seventeen who was a little dazed on the side asked, "Master, just go straight like this?" Don't wait for the follow-up? The mark has already instructed the Jiading team, and they have all changed to the clippers and headed south alone. Ten more days will be enough. ”

Si Qi also followed: "There are also Mr. Chang, Mr. Xie and others. They also changed to a clipper, which would take up to five days to arrive. ”

"Oh? Five, ten? That's enough. Zhu Cihong squinted his eyes and said.

Seeing this, Si Qi said: "Then I'll go to the inn for the master." ”

"What inn are you looking for, go directly to the branch yamen!" Zhu Cihong said that, and walked straight towards the city: "But in the past few days, you can let me see what kind of snacks can be in the city!" ”

Linqing Household Department Taxation Division.

The branch yamen is on the west bank of the canal in the city, and Zhu Cihong doesn't even need to know the way, he just needs to glance at the original owner carrying goods and look at the place where he docked in the west on the south side of the river.

Soon, a hard mountain building with blue and gray tiles was slowly revealed in front of everyone's eyes.

It's just that compared with the majestic momentum that he imagined the Yamen of the Taxation Bureau should have, Zhu Cihong was a little disappointed in his heart.

It's just an ordinary big courtyard, well, at most, there is a plaque hanging on it of the Linqing Tax Division of the Ministry of Households, which is very majestic.

But compared to the magnificent imperial capital, for Zhu Cihong, who has seen countless palaces in the Forbidden City, such a little grandeur is really nothing.

Leading Si Qi and more than 17 people, Zhu Cihong raised his legs and walked towards the household tax division.

The government office sits west and faces east, facing the Grand Canal.

The front yard is the office of the public office, with the Hekou banknote customs, the reading hall, the Yuguo Fang, the Dao Shang Fang, the Guan, the customs office instrument door, the lobby, the left and right auxiliary halls, the Xu officials' room, the soap officer's room, etc.; The backyard is a reservoir area for archives, ship material tax money, and smelting money seals.

The north and south three courtyards, set up through the hall, the ship room, the drum casting workshop, etc., covering an area of 100 zhang in width, more than 400 halls and halls.

It is difficult for Zhu Cihong to get lost and not find here.

At this time, a cargo ship passed through the banknote customs. The owner of the ship disembarked and docked, and hurriedly flattered the bookmaker who was walking towards the banknote, and the bottom of his hand quickly stuffed a piece of broken silver, which made the bookmaker smile a little more.

Subsequently, the shipowner entered the office of the Customs Department and began to fill in the shipping list. List the name of the ship's household registration, the type of vessel, the size of the beam, the name of the cargo owner, and the name of the cargo.

This is to prepare for the receipt of the ship's materials. The so-called ship material is a unit of measurement for the size of the ship, and the L material is roughly equivalent to the cargo of L stone. Xuande stipulates in four years that each ship will receive 100 banknotes. Later, it was too difficult to verify the levy according to the material of the ship, so it was gradually changed to the basis of the wide and narrow bow of the ship.

Zhu Cihong estimated that the owner's cargo ship was a rare big ship, about the size of one zhang and four. Thinking of this, Zhu Cihong estimated that this is the material for eight taels and eight dollars.

Thinking of this, Zhu Cihong followed, and saw with a good look that the owner had just finished filling out the tax form. It's just that the beam head written on it is only seven feet.

Zhu Cihong smiled slightly and did not speak.

After the shipowner fills in the tax bill, he should fill in the manifest at the same time, listing the place of origin of the cargo owner, the name of the cargo, the quantity, the place of departure, the place of transit, and the destination. This is in preparation for the collection of commercial taxes.

The general banknote customs only levy ship materials, but the Linqing banknote customs is really different from the ordinary banknotes, and he also levies commercial taxes. That is, the commercial tax is levied on the basis of the goods and goods.

Not only that, the commercial tax is levied under the pre-levy system.

For example, if the goods in Zhangjiawan are to be sent to Beijing for sale, they must first pay three-tenths of the commercial tax in Zhangjiawan, which will be issued by the Zhangjiawan Tax Division** (called the starting article), and the commercial goods will be sent to the Chongwenmen Tax Division in the capital, and the remaining seven-tenths will be paid with Zhangjiawan**.

This is how the Linqing banknote customs is levied.

In Linqing, the seller shall be taxed in full as usual. For those who sell in other places, the tax is six cents before the clearance, and the tax is four cents at the sales office. Those who go to Hexi and Chongwenmen to unload and sell, Linqing first pays two cents, and then prints and distributes a red slip, clearly notes that it is sold somewhere, and gives the merchant eight points to Hexi to pay eight points of tax, a total of tenths.

Sure enough, Zhu Cihong saw a striking and dilapidated sign in the office of the banknote customs office: pre-levy, and those who do not comply will be punished.

"It's concise and powerful,......," Zhu Cihong said with a smile.

At this time, the owner of the ship had already filled out both forms. The clerk who accompanied him nodded at this, took the manifest and the bill, and began to fill in the tax form.

Zhu Cihong's eyes were good, and at a glance, he saw that the ship's material was impressively written......

“…… The beam head is seven feet, and the ship material receives forty-five ......"

"I don't need any silver......" Zhu Cihong sighed.

In these years, it is too hard to wipe the buttocks with treasure money. The owner of this ship can have a big boat with four feet, and the hand and background should be good.

At this moment, the tax bill began to be taken by the bookkeeper and handed over to the teller in the inner hall. The teller in the inner hall glanced at the calligrapher, muttered a few words that Zhu Cihong couldn't hear, and finished the review.