“It’s good, just that there are too many detailed items to report, and the taxes are complicated. I wonder how Luoyang City will collect taxes?” He was worried the taxes would be numerous and heavy, and in the end, everything would just be earning money for the officials.
Zhao Hanzhang nodded slightly. She also wanted to hear their views on the current commercial tax, so she said, “I really want to see the Shu brocade you’ve brought. How about this—tomorrow at noon, let’s meet at Shiwei Restaurant?”
The steward hadn’t been to Luoyang and didn’t know where Shiwei Restaurant was, but he had heard of Zhenxiu Restaurant, which was opened by Zhao Hu. Zhenxiu Restaurants existed in Xiping, Chenxian, and other places.
So he asked, “Why not go to Zhenxiu Restaurant?”
Because from the manager down to the servers at Zhenxiu Restaurant all recognized her!
Zhao Hanzhang lied with her eyes open, “Shiwei Restaurant makes extremely delicious chicken soup. Judging by the steward’s accent, you should be from Jiangyang. I heard Jiangyang has a famous dish called White Horse Chicken Soup.”
Hearing this, the steward’s eyes lit up and he said repeatedly, “The young lady actually knows about Jiangyang? That’s right, our White Horse Chicken Soup is very famous. My wife at home makes it very well.”
He readily agreed to meet Zhao Hanzhang at Shiwei Restaurant, smiling, “Young lady, rest assured, I’ll definitely save the best Shu brocade for you.”
Zhao Hanzhang was satisfied and took her leave.
The closer to the city gate entrance, the more soldiers patrolling and guarding, with neat military appearance. No one dared offend the convoys.
There were peddlers with jugs selling soup and those with loads selling cakes weaving through the crowds. The soldiers would step aside to let them pass without obstruction.
Zhao Hanzhang stopped in her tracks. A young, round-faced young soldier’s gaze involuntarily followed a peddler, and he couldn’t help swallowing.
Zhao Hanzhang walked up and stood in front of him. The young soldier immediately came to his senses, stood up straight with his chest out, though his gaze couldn’t help sweeping toward Zhao Hanzhang.
After a moment, he recognized Zhao Hanzhang. His eyes widened and he was about to salute with cupped fists. Zhao Hanzhang reached out to stop him, moved beside him, looked around, then asked in a low voice, “Have you eaten dinner?”
The young soldier answered in a low voice without thinking, “No.”
Zhao Hanzhang asked, “Are you hungry?”
The young soldier answered without thinking, “Not hungry!”
Zhao Hanzhang looked up at him.
The young soldier said uncertainly, “Hungry?”
Zhao Hanzhang couldn’t help but laugh. “Don’t you know whether you’re hungry or not?”
The young soldier’s face turned red and he lowered his head, not daring to speak.
Zhao Hanzhang reached out and patted his shoulder. “You’ve all worked hard tonight.”
“Being able to serve the General is not hard at all.”
The commotion here quickly caught the attention of their squad leader, who rushed over. He glanced at the young soldier, then slightly bent toward Zhao Hanzhang. He seemed to know she didn’t want to reveal her identity, so he lowered his voice, “General, the County Magistrate and County Magistrate are waiting for you up ahead.”
Zhao Hanzhang nodded and walked forward while saying to him, “Have the military camp send another squad to replace you. Go down and eat first. There’s still much to do tonight. You can take turns.”
The squad leader acknowledged the order.
Zhao Hanzhang walked halfway and stopped, turning back to look the squad leader up and down, suddenly asking, “Are you married?”
The squad leader paused, then shook his head. “No. I’m of lowly status with no savings. How could I marry a wife?”
“Do you want to marry a wife?”
The squad leader licked his lips and smiled foolishly at Zhao Hanzhang. “Of course I want to marry one.”
Zhao Hanzhang asked, “Would you marry a widow?”
The squad leader answered without thinking, “Yes!”
“What about one with children?”
The squad leader was even happier and said loudly, “Yes!”
People nearby all looked over. The excitement in his heart instantly faded. He asked Zhao Hanzhang uneasily, “But would she be willing to marry me?”
Zhao Hanzhang reached out and patted his shoulder, then turned and left.
As soon as Zhao Hanzhang left, nearby soldiers immediately gathered around. “That was the General, right? What were you talking about? What yes or no? Go where?”
“Go, go, go. What I said was… nothing, just mumbling and bumbling…” The squad leader mumbled his way through it. He wouldn’t tell others—what if someone stole the opportunity?
Speaking of which, the General’s words meant she was matchmaking for him, right?
But did the General even know his name?
Why didn’t she even ask his name?
It would be bad if she mistook him for someone else in the end.
The squad leader looked worried.
Zhao Hanzhang had already found Zhao Erlang and Zhao Zheng. She started with, “This squad of soldiers hasn’t eaten. Go to the military and transfer a squad to relieve them.”
She also asked, “Have they eaten?” referring to the officials and students responsible for recording and inspection.
Zhao Erlang shook his head, then said, “Elder sister, I haven’t eaten either.”
“You’re an idle person now. Just stuff some dry rations in your mouth.” Zhao Hanzhang looked at Zhao Zheng. “It’ll probably be dawn tonight. You all rest on the city tower.”
Zhao Zheng acknowledged, then mentioned the receipt tax offset matter. “But this time they offset in Luoyang, next time they offset elsewhere—the accounts are very difficult to compile together. I want to make a register directly, clip that slip inside, write the offset tax amount on it. Also, for the tax amounts offset in various places, should the national treasury compensate the localities?”
Zhao Hanzhang thought briefly and said, “Do as you say. Make the register, record each offset tax amount properly, stamp it with the seal. As for the tax amounts offset by localities, deduct them from the annual taxes they should pay to the court.”
“But if they offset in small places, I’m afraid it will be detrimental to the local economy.”
For example, a small county where the annual tax revenue was only a few hundred thousand coins. What they collected was basically kept locally for expenses, with basically no surplus for the court. If a merchant convoy chose such a small county to offset, they could immediately exempt tens of thousands or even hundreds of thousands of coins. This would have been an opportunity for the small county’s development, but because of the offset, although this money nominally entered their county, it actually didn’t.
Moreover, their original tax revenue would also decrease. Under such circumstances, the small county would only become poorer and poorer, with no opportunity for development.
Zhao Hanzhang said, “I’ll issue a supplementary order. Offsetting will only be allowed in certain special counties. When you make the register, you should also inform the merchants. If they can’t remember, have them write it down.”
Zhao Zheng asked, “Which cities does the General want to designate?”
Zhao Hanzhang said, “Xiping, Chenxian, Luoyang, Chang’an, Linqiu… The administrative seats of the nine provinces currently under court rule are all offset counties.”
These places, except for Chang’an, all had enough volume to generate surplus and needed to send a certain amount of taxes to the court annually, so they had surplus available for offsetting.
Zhao Zheng thought this method was very good, so he noted it down. “This matter is significant. Does it need court discussion?”
Zhao Hanzhang said, “I can wait, but they can’t. I’ll make this decision. Let it be so.”
Zhao Zheng acknowledged.
Zhao Hanzhang was about to leave when she thought of something and turned back. “Zhao Zheng, you’re familiar with Luoyang City’s household registration population, right?”
Zhao Zheng nodded. “Yes.” When Zhao Kuan was county magistrate, the Imperial Academy often helped transcribe household registers and record refugee settlements, so naturally they were familiar.
Zhao Hanzhang asked, “Are there many widows in the city?”
—