For a merchant, account books are one’s lifeblood.
So when Hua Yitang proposed auditing the Wang Family accounts, even someone as thick-headed as Wang Jinglu grasped the implications and immediately wanted to take back his words. Regrettably, the Wang Family’s farce had caused Prefect Chi to lose face before the Censor-in-Chief, and Prefect Chi was determined to adjudicate this case thoroughly and clearly, ordering the Wang Family to produce all account books from the past three years for Adjutant Hua to examine.
Wang Jinglu watched with his own eyes as he had personally handed the Wang Family’s most vulnerable point directly into Hua Yitang’s hands; he was so remorseful his insides turned green.
Prefect Chi was also somewhat regretful. He was a civil official who had never handled account books; he had assumed that a few rice shops would have at most five or six volumes of books. Imagine his stupefaction when the clerks hauled in four enormous overflowing chests โ he was immediately at a loss.
With so many account books, wouldn’t Hua Yitang have to examine them one by one until next year?
Senior Official Xia, reading Prefect Chi’s distress, hastily wiped up after his superior, ordering people to bring fresh tea and fresh fruit and pastries for the Censor-in-Chief, and eagerly invited the great Censor-in-Chief to first retire to the rear quarters to rest.
Jiang Wende sipped his tea and raised his eyelids to look at Hua Yitang. “No need.”
Prefect Chi and Senior Official Xia quickly understood what Jiang Wende meant.
Indeed there was “no need,” for Hua Yitang’s speed at examining account books was astonishing โ unroll a volume, sweep it with his eyes two or three times, flip it closed, open the next; to say without exaggeration, this was “taking in a hundred rows at a single glance.”
Everyone’s gaze, without realizing it, converged on Hua Yitang. In the flickering firelight, the young adjutant as fair and lovely as flower petals โ sometimes raising an eyebrow, sometimes lowering his eyes โ as his gaze flowed and shifted, the terrifying volume of calculations from several hundred scrolls of accounts ultimately resolved into nothing more than a faint smile at the corner of his mouth.
As Hua Yitang’s expression grew increasingly relaxed, the hearts of Prefect Chi and the others grew increasingly anxious. After these days together, they had gained some understanding of the fourth son of the Hua Family’s temperament โ this man’s current expression clearly read: “watching the excitement without any concern for the damage it might cause.”
The four great chests of account books disappeared at a visibly measurable rate. Half an hour passed; Hua Yitang put away the last scroll, leisurely raised his teacup, blew away the tea foam, took a sipping gulp, and sighed contentedly. “Today’s Hundred Blossoms Tea has a fine flavor.”
Prefect Chi was quite tense. “Adjutant Hua โ how does it stand?”
Hua Yitang set down his teacup and straightened his sleeves. “The three Wang cousins’ account books have no problems.”
Wang Jinglu was furious upon hearing this. “Hua Yitang, do you actually know how to read accounts?!”
“I have not yet finished speaking,” said Hua Yitang. “Wang Jinglu’s side has no problems either.”
Wang Jinglu: “Huh?”
Prefect Chi: “Adjutant Hua’s wordsโฆ what is their meaning?”
Ling Zhiyan: “Fourth Son’s meaning is โ both sets of account books provided are genuine?”
Hua Yitang nodded. “Precisely so. The branch accounts for each rice shop are genuine, and the general accounts are genuine as well. The branch accounts show the Wang Family rice shops running at a loss three years in a row โ more going out than coming in. The general accounts show the Wang Family’s business flourishing, with a bright future ahead.”
At these words, everyone was stunned.
Senior Official Xia: “H-how can that be possible?”
Hua Yitang smiled, his eyes curving. “Of course it’s possible โ because between the branch accounts and the general accounts there is a missing set of hidden accounts.”
Jiang Wende’s eyes flashed. “What hidden accounts?”
“Legitimate business is recorded in open accounts; business that cannot stand the light of day is naturally recorded in hidden accounts.” Hua Yitang sighed. “Presumably, this set of hidden accounts was known only to the true head of the Wang Family.”
The complexions of the Wang Family members turned greenish, especially Wang Jinglu’s โ his face was fast approaching the color of moldy pork liver.
The Wang Family’s general accounts had always been personally managed by the family head; the secrets within were known only to successive heads. The current head Wang Jingfu had murdered Mi Nina and was imprisoned on a serious charge; before a new head could be selected, Wang Jinglu had impatiently assumed the role, taken possession of the general accounts, and thinking himself clever, discovered what he believed was evidence of the cousins’ crimes. In furious indignation he had rushed to file the complaint โ and this was the result.
“I โ I’m dropping the case!” Wang Jinglu shouted. “Since our family’s accounts have no problems, this is a family matter โ we’ll handle it ourselves; there’s no need to trouble these officials!”
The three Wang cousins also said repeatedly, “Yes, yes, it’s all family business โ the case is dropped, the case is dropped.”
“Outrageous!” Prefect Chi gave a fierce slap of the gavel. “Is the Yidu Prefecture Yamen a place where you can come and go as you please?! Since a complaint has been filed and the case has come to court, it must be adjudicated thoroughly and clearly! Guards โ summon Wang Jingfu to court!”
A clerk acknowledged the order and ran off; shortly, a prison guard escorted the manacled Wang Jingfu in.
Wang Jingfu’s expression was first rather bewildered, then โ upon seeing the four great chests of account books piled at Hua Yitang’s feet โ he immediately understood, his face going ghostly pale as paper. He glared at Wang Jinglu with eyes full of bitter hatred and spat out “Fool!”
Prefect Chi brought his gavel down with a crack. “Wang Jingfu โ the Wang Family brothers came to court over the matter of falsified account books. Upon Adjutant Hua’s personal examination of the accounts, it was discovered that your Wang Family has yet another set of hidden accounts, which is why the general and branch accounts fail to reconcile. This official now asks you: where are the hidden accounts? What underhanded business has your Wang Family been conducting? Speak quickly!”
Wang Jingfu’s face twitched twice. “Prefect Chi jests. Throughout Yidu, it is well known that the Wang Family are rice merchants; all the business we conduct is perfectly legitimate rice shop trade. As for hidden accounts โ this is nothing but absurd nonsense!”
Hua Yitang: “Your meaning is that I read the account books incorrectly?”
Wang Jingfu: “Although Adjutant Hua hails from the Hua Family of Yangdu with its deep scholarly tradition, to my knowledge the Hua Family business is all managed by the eldest son Hua Yihuan. The Fourth Son of the Hua Family has rarely handled such matters; making an occasional error when reading is not at all surprising.”
“Then allow me to ask Wang Jingfu โ the Wang Family’s branch accounts and general accounts show such vastly different profits; what is the reason?”
Wang Jingfu sighed. “The guilty party is deeply puzzled as well. Unfortunately, I am now imprisoned on charges and awaiting judgment; even should I wish to investigate, I am willing but unable.” He turned to look at Wang Jinglu, a cold, deep light emanating from his eyes. “This is a Wang Family matter. Wang Jinglu โ if you truly have the capability, go investigate it yourself!”
Wang Jingfu’s gaze was so chillingly vicious that Wang Jinglu could not help but shudder, and a sense of foreboding rose in his heart โ as though some great disaster was about to befall him.
The Wang cousins knocked their heads repeatedly against the floor. “It’s all our younger brother’s fault for being inconsiderate; the account book matter should be left to the Wang Family members to handle themselves!”
Prefect Chi was in something of a bind. He had assumed that by intimidating Wang Jingfu somewhat, he could coax out the hidden accounts โ but now Wang Jingfu was deflecting everything, claiming he knew nothing. Tang law strictly prohibited torture, and there was a Censor-in-Chief from the Censorate sitting right there โ you couldn’t very well torture Wang Jingfu over a few wretched account books. More importantly, he had been busy from afternoon until evening without a single warm meal, and was so hungry his chest was pressing against his back; Prefect Chi was truly flagging.
Having been Prefect Chi’s loyal subordinate for many years, Senior Official Xia took one look at Prefect Chi’s expression and understood; he leaned in and said quietly, “It’s nearly the Hour of the Pig; the Censor-in-Chief has been weary from the long journey โ perhaps he should rest. Why don’t we adjourn and continue this case tomorrow?”
Prefect Chi took the offered out. “Censor-in-Chief, what do you think?”
Jiang Wende: “This case is merely a civil matter of unequal distribution of family interests. According to legal procedure, so long as Wang Jinglu no longer presses the complaint, the case may be withdrawn โ Adjutant Hua and Investigating Censor Ling, what are your views?”
Ling Zhiyan: “The Censor-in-Chief is correct, butโ”
The second half of what Ling Zhiyan wanted to say remained unspoken; his intuition told him this case concealed something deeper, and his heart was slightly uneasy. He could not help but glance at Hua Yitang.
Hua Yitang wore a smile that was not quite a smile as he watched Wang Jinglu. Upon hearing Jiang Wende’s words, Wang Jinglu called out repeatedly as if pardoned: “I’m dropping the complaint! Dropping it!”
“Very well! The case is hereby closed!” Prefect Chi slapped the gavel. “Return Wang Jingfu to the jail. Court is dismissed!”
After court was dismissed, Prefect Chi and Senior Official Xia, bowing and scraping deferentially, escorted Jiang Wende to the rear quarters, saying that a welcoming dinner had long been prepared. Ling Zhiyan and Hua Yitang were naturally invited as well. Hua Yitang made a show of coughing a few times, one hand propping his waist and one pressing his forehead. “I have a headache and sore feet and aching ribs, nausea and queasy stomach pains โ I truly have no strength to attend,” and at that he slumped against Ling Zhiyan. “Quick, quick, quick โ Investigating Censor Ling, help me back โ I think I’m going to be sick โ urghโ”
Ling Zhiyan understood perfectly; bearing the curious gazes of all present, he supported Hua Yitang and in a flash returned to the Department of Justice. He stuffed Hua Yitang into the grand armchair. “Did you have to act so unconvincingly?”
“As they say: a mountain need not be high โ let there be an immortal and it shall be famed; a play need not be convincing โ let there be an audience and it will serve.” Hua Yitang drew his small fan from his sleeve and gave it a wave. “Did Sixth Son also feel the Wang Family had a problem?”
Ling Zhiyan frowned. “Ling does not understand commerce well, but since Fourth Son says there are hidden accounts, then there must surely be.”
Hua Yitang blinked. “I had not realized Sixth Son trusted me so thoroughly โ I am truly flattered!”
“Stop teasing,” said Ling Zhiyan with a helpless sigh, “Based on your experience, what kind of hidden accounts would these most likely be?”
“Looking at the branch account books alone, the Wang Family rice shop business is a complete failure โ losses are severe. To achieve the profits shown in the general accounts, these hidden accounts must represent business with enormous returns for minimal investment โ or even returns with no investment at all.”
Ling Zhiyan frowned. “How can there be such a business?”
Hua Yitang smiled. “Certainly there can be โ the most lucrative businesses in the world are all written right there in the Tang Code.”
“You meanโ”
“Such as trafficking in the Five-Stone Powder, such as trafficking in Dragon God Fruit, and alsoโ” Hua Yitang’s gaze flashed โ “human trafficking.”
Ling Zhiyan’s expression shifted slightly. “You suspect the ritual sacrifice corpses found in the abandoned burial ground are connected to the Wang Family?”
Hua Yitang was silent for a moment. “I simply feel that the timing of these several cases appearing is too coincidental โ as if by some unseen design.”
Ling Zhiyan also fell silent; he had the same feeling.
Wu Da strode quickly into the Department of Justice and clasped his hands. “Report to Adjutant Hua โ Zhou Gan requests an audience.”
Hua Yitang blanked for a moment before recalling that Zhou Gan was the Zhou Family’s concubine-born son who had been bullied by Wang Jinglu in the Scattered Flowers Tower case. At this hour, what was he doing at the prefecture yamen?
“Please bring him in.”
Zhou Gan still had his frail and delicate appearance, though he looked rather more spirited โ presumably because Wang Jinglu had lately been busy with domestic strife and hadn’t had the leisure to harass him.
Zhou Gan first offered a deep bow. “Last time I was much indebted to Adjutant Hua’s care; Zhou is deeply grateful and came especially to express his thanks.”
So he said โ yet Zhou Gan came empty-handed, not even a packet of pastries; he truly did not look like someone bringing a gift.
Hua Yitang smiled. “Master Zhou Gan, please speak plainly.”
Zhou Gan raised his head; his throat bobbed several times. “Half a year ago, Wang Jinglu had me brought to one of the Wang Family’s private residences for a few days’ stay. Afterward, Wang Jinglu had some business come up and left early, leaving me alone to stay inโฆ the storage room of that private residenceโฆ”
He phrased it obliquely, but Ling Zhiyan and Hua Yitang both understood.
Zhou Gan had most likely been taken by Wang Jinglu to the private residence and held captive there to be abused.
Hua Yitang gave a slight nod, not probing for details, but simply asked: “And then?”
“While I was in the storage room, I overheard the servants in the next room chatting; they said Wang Jingfu had again brought an important personage to stay at the residence for a few days. The personage was temperamental and difficult to serve; they should take extra care these next few days, lest they lose their lives.”
“What important personage?”
“The servants did not say clearly,” Zhou Gan paused, “but they specifically mentioned one thing: the personage had come to check accounts.”
Ling Zhiyan’s eyes went wide; Hua Yitang sat up straight. “What accounts?”
Zhou Gan’s pupils reflected the swaying candlelight. “That private residence was in a secluded location โ the account books hidden therein must surely record something secret.”
“Where is the private residence?!”
“Outside the Great Western Gate, on the bank of the Jade River.”
Ten li northwest from the Great Western Gate lay the Jade River. The Jade River was a tributary of the Inspection River, flowing from north to south through half of Yidu and serving a vital role in the city’s waterway transport; the Jade River wharf outside the city was the most important transit station for merchant vessels entering the city.
At the first quarter past the Hour of the Pig, Lin Sui’an stood at the Jade River wharf’s edge, feeling the cool river breeze and observing the topography of the surrounding area.
In the distance, mountain ranges stretched unbroken; underfoot, river water rushed and surged. The wharf was stacked high with freight boxes and bundles; ten-odd merchant vessels were moored along the riverbank; several sailors sat on the bows enjoying the cool air, looking with some curiosity at the two unusual visitors who had strayed into their territory.
The last Purification Sect disciple to have seen Snow Qiu Niang’s carriage was a dock laborer who appeared simple-minded and powerfully built โ yet he gave Jin Ruo his report with comprehensive attention to detail.
“Snow Qiu Niang’s carriage left the Great Western Gate at around the beginning of the Hour of the Rooster, heading all the way northwest. Five black horses followed behind the carriage; their riders were five men in black cloaks, faces unseen, all carrying blades โ they appeared to be guards hired from outside by Qiuyue Teahouse. The coachman had a man beside him serving as a guide; the man was dressed in the garb of a servant from the Ma Family of the Eastern City โ he was likely Ma Family staff.”
Jin Ruo: “That Ma Family that sells counterfeit Hundred Blossoms Tea?”
The Purification Sect disciple nodded. “The Ma Family has recently acquired a great many teahouses and tea shops. Today alone, nineteen teahouse proprietors exited the Great Western Gate, heading in the same direction as Snow Qiu Niang. I suspect Snow Qiu Niang received an invitation from the Ma Family and went to the Ma Family’s private residence at Peach Spring Village.”
“Is the Peach Spring Village private residence you mention over there?” Lin Sui’an pointed northwest; in the distant darkness, scattered points of light shimmered โ it appeared to be a habitation of some kind.
“That’s right โ the Ma Family’s private residence is at the northernmost point of Peach Spring Village.”
Jin Ruo: “From what you say, this Peach Spring Village has other private residences as well?”
“Young Master of the Gate may not know โ Peach Spring Village was originally a small village; sitting beneath Peach Mountain, adjacent to the river and beside the stream, it is most cool and refreshing in summer. Later, several of Yidu’s great noble families discovered it and forcibly relocated the village, building a cluster of private residences in its place.”
At this, the Purification Sect disciple lowered his voice a few degrees. “The area around Peach Spring Village is under the combined guard of several great families’ estate guards, and Purification Sect disciples find it very difficult to get in. The Ma Family’s gathering of these teahouse proprietors at their private residence must have something to do that cannot be made public.”
Jin Ruo let out a cold laugh. “So the Ma Family still isn’t willing to give up and absolutely must displace our Hundred Blossoms Tea.”
“How many noble families have private residences in Peach Spring Village?” Lin Sui’an asked.
“The Wu Family of the Southern City, the Ma Family of the Eastern City, and the Wang Family of the Northern City all have residences there. Among them, the Wang Family has the shallowest roots and the most remote location; few visit it in ordinary times โ from what I hear, it’s nearly abandoned.”
Lin Sui’an’s heart suddenly rose with a strange presentiment, and she asked one more question: “Which family has the best-situated residence?”
“Naturally, the Su Family of Suizhou.”
Jin Ruo rolled his eyes. “Is the Su Family of Suizhou like a sprig of scallion, turning up everywhere?”
Lin Sui’an laughed. “My good young apprentice โ would you care to join your teacher for a night excursion through Peach Spring Village?”
Side Story
Hua Yitang sneezed: Why am I smelling a scent that is most disagreeable?
Author’s Note: (wrote the names backward yesterday) Wang Jingfu (concubine’s son, elder brother), former Wang Family head, the murderer who killed Mi Nina, currently imprisoned Wang Jinglu (legitimate son, younger brother), a wastrel, the one who was wrongly accused of murder
