Gu Yi slipped the bank note back into the treasure box and rose to open the door.

Gu Zhao was holding a copper ball hand-warmer, its silver chain tinkling gently as it swayed in the breeze. He offered it to Gu Yi like a treasured gift, “Sister, didn’t you say your room was cold last night? This is the small copper brazier from my room. I don’t use it, so why don’t you keep it in your room?”

Gu Yi took the silver chain of the copper brazier, feeling quite touched, “Thank you!” Seeing that he was still dressed as a student as he had been during the day, with his hair cap perfectly arranged, she added, “It’s so late, haven’t you washed up yet? You should go to bed soon.”

Gu Zhao smiled shyly, nodded, bowed, and ran off.

Just then, Tao Jia arrived carrying the sleeping draught. Seeing what had happened, she smiled, “Young Master Gu must be delighted to see my lady. If only he could come to the capital in the future, perhaps you could see each other often…”

Hearing this, Gu Yi couldn’t help but sigh, “If that were to happen, it would be nice…” If she were dismissed from the palace, she would have a temporary place to stay in the capital.

“My lady…”

Gu Yi started, looking toward the voice.

The sky was already pitch black. By the light of two dim lanterns hanging in the gallery, she glimpsed two figures walking through the courtyard.

Xiaoyan wore a black cloak, walking in front, while Gu Changtong followed half a step behind.

The two stopped in the corridor.

Gu Yi curtsied briefly and said, “Has the young master just returned?”

Xiaoyan nodded with a soft “Mm.”

Gu Changtong’s face was slightly flushed, feeling somewhat embarrassed. Although what little Yi had said just now was unintentional, it unavoidably seemed like soliciting for an official position in front of the Emperor.

He carefully observed Xiaoyan’s expression and saw that his brow and eyes were relaxed, seemingly unconcerned.

So he explained, “Today, traveling to and from Tang County, the road was covered with frost and ice, which delayed our return journey.”

Gu Yi nodded.

Seeing that the timing was good, Gu Changtong took his leave, “Young master, please retire early. Tomorrow at the Hour of Chen (7-9 am), I will send someone to call upon you.”

Xiaoyan smiled, “Thank you for your trouble, Magistrate Gu.”

After Gu Changtong left, Tao Jia quietly placed the sleeping draught on the table in the room and also left the chamber.

Gu Yi saw Xiaoyan step into the room, first looking around before asking, “So this was your maiden chamber?”

Gu Yi hung the copper brazier on a three-legged candle stand and nervously responded with an “Mm,” changing the subject, “Let this concubine help the young master change his clothes.”

Xiaoyan stretched out his arms, allowing Gu Yi to remove his large cloak and the jade belt at his waist, hanging them on a heavy wooden clothes rack.

Hot water had already been prepared behind the screen, with steam rising and a bamboo incense burner emitting a warm floral fragrance.

She lowered her head slightly, revealing a section of jade-white neck, her eyes downcast, looking uncharacteristically docile.

In this quiet winter night in Fu City, in this chamber, they resembled an ordinary couple.

Day and night, leaning on each other.

Seeing Xiaoyan’s silence, Gu Yi reached up to remove his jade crown and smiled, “Let this concubine comb your hair.”

Then she could find an appropriate moment to mention the chance encounter with Zhou Tinghe.

Preparing for the worst.

Just as Gu Yi was calculating her plan, her hands were suddenly caught by Xiaoyan.

His eyes shone with light, his lips curled in a smile, “There’s no need to comb my hair. Let my lady help me bathe.”

That night, Gu Yi had no opportunity to mention Zhou Tinghe.

At the Hour of Chen, Gu Changtong sent someone to summon Xiaoyan.

Today, the Emperor was to meet Wang Zibo at the state government office.

The Fuzhou government office was not far from the Gu residence, just half a quarter hour by horse.

Wang Zibo had been waiting outside the office, dressed in a blue everyday robe.

Seeing Xiaoyan dismount, he bowed slightly and called out, “Young master.”

Having already met the Emperor yesterday, he was not as formal today.

A minor official from the state office hurriedly ran up to Gu Changtong and bowed, “Reporting to the Magistrate, Master Zhou and Young Master Zhou from the Zhou family arrived at the office early this morning and are still waiting in the flower hall…”

Hearing this, Gu Changtong’s expression changed almost imperceptibly.

He immediately composed himself and asked the minor official, “Why have the Zhous come?”

The minor official reported in detail, “Zhou Long said he wanted to inquire with the Magistrate about the matter of taxing by acreage…”

Gu Changtong pondered for a moment, first glancing at Xiaoyan, then looking at Wang Zibo.

Wang Zibo smiled, “It’s fine for the Magistrate to see them.” He then turned to explain to Xiaoyan, “Young master, this Zhou family is the tea merchant Zhou clan we mentioned yesterday. They frequently travel between prefectures, transporting tea by both water and land routes. The Zhou clan has two tea plantations in Fuzhou, but being merchants, these aren’t counted as agricultural land…”

Xiaoyan smiled and said, “The Magistrate may see them without concern.”

Gu Changtong hastily agreed.

Zhou Long and Zhou Tinghe had been sitting in the flower hall for a while when a gray-clothed minor official finally hurried in.

“Please follow me, the Magistrate is waiting for you two in the study.”

Zhou Tinghe rose with a smile, “In the past, Magistrate Gu usually received guests in this flower hall. Why has he moved to the study today?”

The minor official answered with a smile, “It’s cold out, and the Magistrate finds the study warmer.”

Zhou Tinghe became suspicious, wondering if there were others in the prefectural office…

The two members of the Zhou family followed the minor official through the covered corridor and entered the study.

The study was not large, with only a long wooden desk and a few square-backed chairs, but there was a closed carved wooden door on the eastern side of the room.

Gu Changtong rose from behind his desk and greeted them, “Manager Zhou.”

Zhou Long bowed and said, “Your Excellency Gu.”

Zhou Tinghe also bowed, “Your Excellency Gu.”

Gu Changtong swept a cold gaze over Zhou Tinghe, gestured for them to sit, and ordered tea to be served.

“May I ask what brings you two here today?”

Zhou Long got straight to the point, “Today, Zhou has come simply to ask Your Excellency how the tax reform will be implemented. The Zhou family has been in business for many years. The few acres of ancestral land were sold long ago, with only tea plantations remaining. According to the old system, labor duties are tied to land—with no land, there are no labor duties. Could Your Excellency explain how the new taxes should be paid?”

Hearing this, Gu Changtong gave a faint smile and took a sip of hot tea from his cup, “Manager Zhou is exactly right. According to the old rules, merchants pursue thousands in gold without being subject to any labor duties, which is greatly unfair. If farmers bear too heavy a burden and abandon their fields during bad years, becoming wanderers, this leads to the threat of bandits. Therefore, merchants should pay taxes based on their earnings, also in silver…”

Hearing this, Zhou Tinghe actually felt relieved. This was exactly what he had anticipated.

The late Emperor had repeatedly launched northern expeditions, depleting the treasury. Tax reforms were all means to replenish the national coffers.

However, implementing this would certainly face resistance—which merchant household would report their full earnings and willingly pay silver?

Yet he heard Zhou Long laugh, “Your Excellency Gu is straightforward. That being the case, Zhou now understands…”

Gu Changtong smiled again, “The Zhou family’s tea business is flourishing, a model for Fuzhou. Assistant Minister Wang from the Ministry of Revenue has come from the capital but hasn’t had the opportunity to visit the Zhou tea house. I wonder if you two are available today?”

Zhou Long’s face froze momentarily before he smiled and said, “Could it be that Assistant Minister Wang is still in the prefectural office today?”

Gu Changtong nodded, “Indeed.”

Zhou Long bowed deeply, “We trouble Your Excellency to introduce us.”

Just as he finished speaking, the carved wooden door on the eastern side of the study slowly opened.

A young man dressed in a blue everyday robe with white pheasant insignia on his chest emerged.

With a slightly pale jade-like face, he smiled, “Manager Zhou, I’ve long heard of you.”

Gu Changtong smiled, “This is Assistant Minister Wang.”

Zhou Long and Zhou Tinghe immediately bowed and said, “Assistant Minister Wang.”

Wang Zibo chuckled lightly, “There’s no need for such formality. It’s a rare opportunity to meet you both today. If I have the fortune to visit the Zhou family’s tea plantation today, that would be splendid…”

Zhou Long readily agreed, “Please come with Zhou. The Zhou family has two tea plantations. One is ten li from the city and can be visited today, while the other requires several hours by carriage, adjacent to Mount Li. If Assistant Minister Wang wishes to go there, Zhou will certainly make arrangements another day!”

Wang Zibo clapped his hands lightly, “Excellent! Today, I happen to have a colleague also in Fuzhou who could join us.”

Hearing this, Zhou Tinghe was startled.

Looking up, he saw another figure emerging from behind the carved wooden door.

The newcomer wasn’t wearing an official uniform with rank, but only a dark everyday robe with a jade belt at his waist.

Of distinguished appearance, though he wore a smile, his aura was intimidating.

Xiaoyan was also scrutinizing the Zhou uncle and nephew.

Zhou Long was like a merchant who had traveled north and south for many years, smooth and worldly-wise.

While Zhou Tinghe appeared upright and taciturn, seeming more like a scholar…

Wang Zibo said, “This is Brother Huang, from the Bureau of Records in the Ministry of Revenue.”

Zhou Tinghe noted that he only reported the official department, not the official’s name, which made him even more suspicious.

Afternoon.

Gu Yi accompanied Madam Gu to the front courtyard to check on the New Year’s goods that had been purchased.

With the New Year approaching and distinguished guests in the house this year, the New Year’s goods were being prepared with extra care.

Madam Gu carefully counted the vegetables, fruits, and potted flowers delivered from the estate, checked them off against a long list, and instructed the servants to bring out two jars of aged wine from the cellar.

She turned to ask Gu Yi, “What does the young master like to eat?”

Gu Yi thought carefully and realized that Xiaoyan didn’t seem to have any particular preferences during meals.

But palace consorts often sent him pastries, which must have been to his liking.

So she answered, “He likes pastries.”

Hearing this, Madam Gu smiled, “Have you made your specialty apricot blossom shortbread for the young master?”

What shortbread, what pastry?

Gu Yi laughed awkwardly, trying to appear composed, “No, the kitchen masters’ skills are much better than mine, there’s no need for me to…”

Madam Gu smiled again, “While that’s true, it’s the thought that counts. With the New Year approaching, the small kitchen is fully equipped. If you want to make something, you can.” Little Yi was too oblivious; she needed to give her a push.

Afraid of arousing Madam Gu’s suspicions, Gu Yi didn’t dare refuse and carefully said, “But it’s been a long time since I made shortbread, my skills may be rusty. Why doesn’t mother teach me?”

As expected, Madam Gu enthusiastically replied, “Good, after we finish checking here, we’ll go to the kitchen right away.”

In the small kitchen behind the corridor, Gu Yi washed her hands and kneaded the dough.

Watching her movements, Madam Gu sighed, “You’ve indeed grown rusty…”

Afraid of revealing her identity, Gu Yi became even more focused on making the pastry.

As the early afternoon slowly passed, Tao Jia, who had been forced to stand in the small kitchen, approached Gu Yi with a bitter face and whispered in a mosquito-like voice, “This servant… didn’t get to buy that butterfly hairpin yesterday. Since there’s nothing to do today, could this servant go buy the butterfly hairpin…”

“Of course… You can.” Gu Yi wiped her flour-covered hands and took out a few pieces of silver from her waist pouch, “Also help me buy the jade blue bird hairpin that we didn’t get yesterday…”

Tao Jia took the silver and ran off with a grin.

How enviable.

Gu Yi, under Madam Gu’s scrutinizing gaze, cleaned her hands and continued kneading the dough.

Tao Jia, wearing a chestnut-colored thick cloak, left the Gu residence and first went to the Treasure Pavilion they had visited yesterday. She bought the butterfly hairpin and the jade blue bird hairpin, then turned down an alley under the city wall to find an ironware shop she had noted, where she selected a pair of silver elbow armor pieces, wrapped in a black cloth.

Next to the Gu residence was a square courtyard where the accompanying servants and guards were staying.

Carrying the black cloth package, Tao Jia stepped into the courtyard. As she walked past the corner of the corridor, she saw Xiuhe, who served Lady Zhao, talking to someone not far away.

Tao Jia retreated behind the corridor and saw Xiuhe holding a white porcelain bottle, handing it to someone at a door, saying, “Commander Qi, thank you for your protection along the journey. This is a medicine for bruises that our lady specifically sent for you.”

From inside the door came Qi Chuang’s voice, “It’s my duty, the lady need not worry.”

Xiuhe urged again, “Commander Qi, please accept it. If you don’t, this servant won’t be able to complete her task.”

Tao Jia heard Qi Chuang remain silent for a moment before accepting the white jade porcelain bottle and saying, “Thank you.”

Xiuhe curtsied and left, followed by the sound of a door closing.

Tao Jia clutched the elbow armor pieces in her arms, turned, and left. Even outside the residence, she was still angry and suddenly threw the package to the ground, stomping on it viciously.