When Lin Yuchan heard the words “tax inspection,” her heart exploded like a string of firecrackers, blowing her head to pieces in all directions.

No, no, no, you’re inspecting the wrong place, it’s not this one…

Back when the bully “Yixing” occupied the Suzhou Creek banks, extorting and blackmailing, wanting to exchange Su Minguan’s head for two thousand taels of silver, she had no other options. In desperation, she held onto a sliver of hope and suggested to Hede that, as a new official lighting three fires, he should first investigate the chaotic transportation industry.

She figured Boss Chu dared to smash shops and kidnap people, so smuggling and other illegal activities were child’s play – there must be plenty of criminal evidence.

At that time, she hoped to use the chaos to fish out the young master who was imprisoned inside.

Knowing Boss Chu was vicious and fearing Hede would suffer, she thoughtfully suggested not bringing only civilian officials but some soldiers too, lest the thugs become desperate.

And indeed, Lord Hede humbly accepted her advice and borrowed both police and foreign rifle troops today.

Who knew Su Minguan would act so quickly – in just one month, “Yixing” had already changed ownership.

But the dark history of crimes remained unchanged.

Half an hour ago, when Hede brought people here, he caught the clerks relaxed during their holiday, completely off guard.

Witnessing these clerks’ panicked expressions and poor responses, all looking guilty, he was already seventy percent certain.

He waited patiently for the “big fish” to return and fall into his net.

Other foreign officials in the Settlement had all taken holiday to enjoy the lanterns according to Chinese customs. Only he had no interest in entertainment, only wanting to work.

Diligence indeed bore fruit. When he saw the carriage rushing from afar, Hede even thought excitedly that Miss Lin’s parting gift was truly extraordinary.

Of course, he knew Lin Yuchan’s “tip-off” certainly mixed her motives – she probably had some private grudge with that Yixing boss. This girl had been in Shanghai for so short a time yet was making enemies everywhere, truly showing her edge too much.

Personal motives were fine. He’d do a favor in passing – win-win.

It could also compensate her for the regret of not receiving severance pay.

Only when he saw Lin Yuchan frantically jumping from the carriage did Hede truly feel confused.

What was she doing here? Coming to cheer him on? But her expression didn’t look like it.

The boss of Yixing Shipping walked over quickly, smiling and politely bowing to Hede: “Lord Inspector General, taking office with such personal dedication to visit the people incognito – such conscientiousness deeply inspires this humble person’s admiration. Please come inside. Someone bring tea for the military gentlemen too – warm yourselves in this cold weather.”

The pleasantries were quite beautiful. In Hede’s impression, these Chinese merchants operating on the edge of legality were mostly slick and obsequious-looking, all quite old, with strange-smelling braids behind their heads – contact with them was hardly pleasant.

But this person was unexpectedly young, clean and generous in bearing, refined and elegant, with vitality in his eyes.

How could he be like a thug – more like a victim of thugs.

Of course, Hede also felt Su Minguan looked somewhat familiar. On the day of the shipwreck, he was rescued onto a plank by Miss Lin, and there was also a “sailor” of unknown origin on the plank who seemed quite hostile toward him. But their “shared ordeal” lasted only a few dozen minutes. He was half-drowned, and with dim moonlight and starlight, he hadn’t seen that “sailor’s” face clearly, much less connect him with today’s young Chinese merchant.

Su Minguan remained composed, skillfully entertaining Hede’s group before glancing at Lin Yuchan cowering in a small corner, looking at him pitifully like she’d done something wrong.

He glanced at Hede and sneered: “A’Mei, explain?”

Nothing to explain. Lin Yuchan frankly accepted defeat: “Starting tomorrow, I’ll work for you for free as compensation.”

Su Minguan said indifferently: “If Yixing can still open tomorrow, we’ll talk then.”

Hede had already sat in the master’s chair behind the counter, having all the account books brought over. Several deputy interpreters gathered around, lit lamps, and began finding fault.

“Boss Su,” he took over as host, pointing to the back hall, “please step aside. Come back in an hour. If there are problems, I’ll send someone to find you.”

He had invented the method of “surprise tax inspections to make an example” in Guangzhou, tested it a few times with great success. This time he came even more prepared, the process already quite skilled.

Su Minguan still smiled humbly: “The tea is over there. Please use it sparingly, gentlemen – only four taels left.”

Lin Yuchan was at a loss, wanting to follow him to the back hall to at least tell him about Hede’s work style…

“Miss Lin,” Hede suddenly called her, “please stay and be my temporary assistant.”

Lin Yuchan: “…”

When an official conscripted civilians, she theoretically couldn’t refuse.

Of course, she could decline – a humble woman, timid and inexperienced, with proprieties between men and women, better that this servant withdraw…

Ridiculous. Such words might fool a Shanghai county magistrate, but if Hede fell for this, he might as well return his third-rank hat decoration early.

Moreover, this request might be giving Yixing a way out, giving her a chance to explain.

So she properly stood to one side. Half of Hede’s entourage knew her, and though somewhat puzzled by her appearance here, they still nodded friendlily and made room for her.

Hede concentrated on reading accounts, silent for a long while, occasionally reaching over the oil lamp to warm his stiff fingers.

Lin Yuchan spoke softly.

“Boss Su is an old acquaintance of mine. Meeting him today by chance, I learned through conversation that the former Yixing Shipping had poor management and was arranging to transfer ownership, which he happened to take over.”

Hede nodded, glancing toward the back hall: “What business did this Boss Su do before?”

Lin Yuchan immediately raised the golden signboard: “Jardine Matheson & Co.”

“Miss Lin once hinted to me that Yixing had a record of illegal transportation – do you still think so now?”

Lin Yuchan thought for a moment and said seamlessly: “Initially I was just repeating hearsay. Today Lord Hede can investigate and clarify.”

“Then you should know that if this firm’s former owner had any unpaid taxes or debts, as a successor, he must clear them.”

Lin Yuchan: “I understand. Let Lord Hede investigate impartially.”

Pleading was useless. Hede was strict in his dealings – asking him to show mercy would only backfire.

They could only see Su Minguan’s fate.

Fortunately, as a representative of customs interests, Hede only cared about smuggling and tax evasion, not kidnapping, beating, or collecting protection money. Lin Yuchan could only pray that Chu Nanyun focused on his gang leader career without doing too much smuggling.

With a rustling sound, Hede threw her several ledgers.

“Translate the key numbers. Summarize a quantity table in my format.”

Same style as when he used to order her around. Lin Yuchan sighed inwardly. The only difference was no wages today.

“Oh, right,” Hede suddenly remembered something, his stern face melting for a moment as he smiled and said to the several deputy interpreters around: “Today is China’s Lantern Festival. Calling everyone here to work overtime is quite hard. I’m not a stingy person – calculate overtime pay at triple rate.”

Everyone quickly expressed quiet gratitude, all burying their heads in hard work.

Hede smiled and glanced at Lin Yuchan.

Lin Yuchan: “…”

Fine, ruthless enough. I’m scared of you.

She quickly finished summarizing one account book and handed over a sheet of paper.

“Please review, sir. I see no problems.”

Hede took it, first scanning it, then casually asking: “Where is Miss Lin currently employed?”

Lin Yuchan: “Nothing too high or low – currently having others help sell some tea.”

While speaking, she made a troubled expression, drooping her eyebrows and sighing.

Didn’t Hede just want to see her “regret her past actions”? Such a petty wish naturally had to be thoroughly satisfied. If his mood improved, he might find fewer faults.

Hede smiled and asked: “Opening your shop for business? Then we might have chances to meet in the future.”

Lin Yuchan also smiled: “Naturally. I can’t afford to hire clerks, so I’ll probably have to personally go to customs to pay taxes each year.”

Hede quickly said: “That’s not what I meant. According to old Jianghai Customs rules, every year-end, they host a banquet for major taxpayers among Chinese merchants and foreign firms. Since taking office, I’ve abolished many old systems, but I think this one can be retained. I sincerely hope Miss Lin will one day receive my invitation – I’m truly curious what expression those fat-headed, big-eared merchant gentlemen will have seeing a young lady invited to attend.”

While Hede spoke jovially, his eyes didn’t stop. He deliberately had Lin Yuchan participate in the audit to see if she would play clever tricks to deceive people. If she engaged in shenanigans, it would give him perfect reason to take action.

At a glance, her account summary was clean, without a trace of criminal activity.

He immediately threw her calculated results to another deputy: “Double-check.”

In the meantime, Lin Yuchan’s second table was also completed. She was somewhat surprised, concealing her unusual expression as she said: “Third quarter of Xianfeng 10th year, qualified. Except for the three hundred fifty-two taels of silver bribing your predecessor Li Taiguo, no suspicious income or expenditure.”

Several attendants coughed repeatedly, warning this sharp-tongued “little widow” not to expose customs’ dirty laundry.

But Hede couldn’t help a slight smile, feeling unexpectedly satisfied. Li Taiguo was originally kicked out by him. The more corrupt Li was, the more it showed customs’ current integrity.

Lin Yuchan began checking the third account book, her face expanding into an almost uncontainable smile.

“Lord Hede, the fourth quarter is also clean. According to customs tax law at the time, errors were within five percent.”

Yixing Shipping had a huge pile of black accounts, so if there were occasionally a few days or months that were clean, it might be understandable. But Lin Yuchan had consecutively reviewed three quarters, her worldview repeatedly refreshed.

Patriotic, dedicated, honest, and friendly – this was originally a law-abiding, conscientious enterprise!

Proper and diligent, no protection fees, no tax evasion – none of it existed!

Lin Yuchan naturally didn’t believe such supernatural events. But why should she speak up to expose it?

She multitasked while recalling, suddenly remembering what Su Minguan was doing when she visited Boss Su at Yixing earlier today.

Sitting in the chair Hede now occupied, legs crossed, biting a pen, facing a pile of account books, making marks, particularly having a domineering CEO aura.

Wait, what, boss, casually alters account books??

Lin Yuchan’s heartbeat slightly accelerated as she inconspicuously examined these account books – the paper and ink didn’t look brand new, but current papermaking technology was inferior to later times. Any pile of cheap rice paper, if poorly maintained, would yellow after a few months, and old paper was readily available in warehouses. The account books’ format was also the old-style “four-column bookkeeping method,” looking quite aged. But Su Minguan was a remnant of the Thirteen Factories, and he should be more familiar with this accounting format than the Four Books and Five Classics…

At this time, other members of Hede’s team also summarized their conclusions, believing that while Yixing Shipping’s accounts occasionally had omissions and ambiguities, and some disgraceful bribery and misappropriation, they were already quite proper among Chinese merchants, far from reaching “smuggling and tax evasion” punishment standards.

Hede stared at those open account books, frowning tightly, and glanced at Lin Yuchan.

Lin Yuchan apologetically bowed: “Hearsay… wasted your overtime fees.”

Hede: “Ask Boss Su to come over.”

Su Minguan was waiting outside the door. When he entered, he still wore an innocent, pure smile: “I wonder what, sir…”

Hede interrupted: “Has your firm used the same accountant for the past ten years?”

Su Minguan nodded: “Yes.”

“Where is he?”

“When this humble person took over the shipping business, the accountant resigned and returned home. This humble person doesn’t remember his name or native place. Currently, our firm’s accounting position is vacant – this humble person is recruiting.”

Great, completely impossible to investigate.

Hede ordered again: “Bring all your literate clerks here.”

The Qing had many illiterates – clerks with ink in their bellies totaled only five or six. Hede ordered them each given a pen to write one, two, three, four.

After writing, most had handwriting like dog scratches. Being publicly executed today, these burly, rough men now lined up in a row, shy with heads down, unable to bear looking at their masterpieces.

Hede looked up, his gaze toward Su Minguan becoming even more severe: “Then please let Boss Su write a few strokes.”

Su Minguan said in alarm: “What does Sir mean…”

“I told you to write, so write.”

Su Minguan had no choice but to ask for a stool, sit down, and using the ink left by the clerks, pulled up his sleeves, picked up the brush, and casually wrote a few multiplication table lines.

Hede had limited attainment in Chinese calligraphy and gave it to subordinates to judge.

Su Minguan’s characters were gentle and lively, sparse and well-arranged, clearly showing years of childhood training.

But the handwriting in the account books was simple and solid, with sloppy strokes and frequent mistakes – the writer seemed like an impatient, stubborn little old man with average education.

The Chinese subordinates immediately saw the difference, all saying: “Not the same.”

Hede seemingly casually threw over a paper Lin Yuchan had written earlier.

Everyone was startled, then collectively smiled and shook their heads: “Too different. Madam Su-Lin’s characters clearly show feminine elegance.”

Some even joked: “Sir should hire a calligraphy teacher to practice your eye.”

Su Minguan had been humbly waiting with an extremely honest demeanor, but suddenly hearing the nostalgic address “Madam Su-Lin,” he almost couldn’t maintain composure, his eyebrows lightly trembling as he desperately pursed his lips downward.

Hede was momentarily speechless, muttering quietly: “Hell.”

He instinctively felt these account books had problems. But he couldn’t find any evidence.

He had the impulse to search this damned shipping company inside and out. But customs had no enforcement power. Even these few foreign rifle soldiers were borrowed in his private capacity. Moreover, customs was nominally still a Qing government office – if he dared to cross boundaries and enforce law on behalf of the Settlement Municipal Council, complaints from various powers in different accents would be enough for him to handle.

Being British yet serving the Qing – this was the price of straddling two boats.

Furthermore, he thought, when he made his surprise visit, all the clerks were panicked and flustered, completely unlike people who were prepared. Even Miss Lin herself hadn’t expected his grand arrival today. Her shocked expression upon seeing him was not feigned. If they had forged account books in advance, why would they be so at a loss?

Maybe… they were innocent?

He could only nitpick, finding some loopholes in old accounts for a symbolic fine of three hundred fifty taels of silver, ordering payment to customs by month’s end, or else revoke shipping qualifications.

Su Minguan readily signed the penalty notice, smiling: “Successors paying predecessors’ debts – fair and reasonable, completely proper. Lord Hede’s meticulous work is even more admirable. For a mere shortfall of three hundred fifty taels, he didn’t hesitate to give up vacation time, braving severe cold to personally investigate thoroughly. Such a dedicated attitude – this humble person should announce it to the shop for everyone to learn from.”

Hede grunted, for the first time somewhat doubting his Chinese language level. Though Boss Su was praising him, why didn’t sound very pleasant.

As if saying he had mobilized troops for a big fuss, only to find a small sum of three hundred fifty taels, not even enough to cover overtime fees.

Hede took a plaid tweed overcoat from an attendant. About to leave, he suddenly turned back, staring intently at Su Minguan, saying word by word: “Boss Su is young and talented. Given time, you’ll surely become a leader among Shanghai Chinese merchants. I’ll watch with interest and keep following your progress.”

Su Minguan didn’t even bother with fake smiles anymore, his lips curving as his gaze burned: “To receive foreign sir’s favorable attention – this humble person is flattered beyond measure. Sir, go slowly – mind the slippery road.”

Hede snorted coldly and left in his coat.

He suddenly turned back. Lin Yuchan was silently tidying documents, only looking up when the light was blocked, startled for a moment.

“Lord Hede?”

“Miss Lin,” Hede smiled with an icy tone, asking, “Can I still trust you in the future?”

Lin Yuchan smiled bitterly inside. She truly meant well toward Hede. If Su Minguan hadn’t acted so ruthlessly, if Yixing were still under Chu Nanyun’s control today, Hede would have returned loaded with success, killing the fattest chicken.

But things had reached this point – explanations were useless. She decisively chose to take the blame to protect Yixing.

“Lord Hede has lofty aspirations,” she said, brewing fresh chicken soup with a polite smile. “When doing great things, you need only trust yourself.”

Hede gritted his teeth lightly: “Thank you for the advice.”

The Lantern Festival lights gradually dimmed as Yixing Shipping locked its doors again. After cleaning up the messy shop floor, Su Minguan dismissed the clerks.

Neighboring “friendly merchants” saw officials come and go without causing chaos and, disappointed, withdrew their heads from watching the excitement.

Only then did Lin Yuchan’s tense nerves relax. She jumped twice in surprise and joy, pointing at the pile of opened account books, softly asserting: “You were all prepared!”

Su Minguan smiled, a flash of arrogant satisfaction in his eyes, quickly concealed.

“I started preparing the day you told me,” he poured himself a cold tea and drank it all. “Better to prepare for rain early than late.”

Lin Yuchan was speechless: “Me?…”

After a chaotic night plus several hours of high-intensity auditing, her brain was running a bit slowly.

“When did I tell you…”

He suddenly leaned close, circling her arms around her at the counter, his sleeves brushing her shoulders as he lowered his head to gaze at her with deep affection.

“You…” Lin Yuchan’s breathing caught as she slowly slid down. “Comrade Xiao Bai, maintain a proper attitude…”

“…still have ten bullets and a screwdriver,” Su Minguan said quietly in her ear. “Find a way to assemble them. After the New Year, customs might come here for surprise inspections. With a gun, you can escape in the chaos.”

Lin Yuchan awakened as if from a dream. He mimicked her tone perfectly, and the posture… was about the same as then.

She remembered fearing she couldn’t act convincingly, holding him so tightly he could barely breathe. Now he just loosely encircled her without touching, not daring to fully restore the scene.

She still gently pushed him away, smiling awkwardly: “You… have a good memory.”

That night, she’d seen too much blood and was badly frightened. After sleeping, many details were automatically blocked by her brain, never recalled since.

But he hadn’t forgotten anything.

Su Minguan didn’t move, still looking at her meaningfully, as if waiting for her to remember something else.

Lin Yuchan’s ears suddenly turned red: “Wait…”

So based on that sentence alone, he didn’t know this surprise inspection was actually her instigation. She very likely just overheard Hede’s work plans and accordingly devised a rescue plan.

Until she saw Hede just now and felt extremely regretful, pitifully cowering in the corner with an “I’m sorry, young master, this debt can only be repaid in the next life” apologetic look…

Damn, she had confessed without being tortured!

Lin Yuchan was furious with herself, personally lifting his arm to squeeze out.

Su Minguan withdrew his hand, saying seriously, “Actually, today’s customs inspection isn’t necessarily bad. From now on, Yixing has a clean record, better than being caught off guard by his future whims. So… A’Mei, I still have to thank you.”

He thought long-term and thoroughly, truly bearing no grudge against her.

Lin Yuchan smiled slightly, turned to open a drawer, took out an account book she’d audited earlier, and examined it carefully again.

“How did you do it?” She was still curious. “These aren’t originals.”

Su Minguan’s eyes curved. He’d been waiting for her to ask.

Performing magic without revealing the secret was like traveling in brocade at night – what was the point?

He extended his left hand toward her, complaining pitifully: “It’s all swollen.”

Lin Yuchan looked down. His left hand’s posture was somewhat abnormal, the outer palm worn bright red, and the wrist joint somewhat swollen.

Earlier, when he wrote, he used his right hand, his left hand always tucked in his sleeve.

“You…”

Su Minguan was extremely proud, saying quietly: “You once told me that a person’s left and right hands produce different handwriting. I went back and practiced for several months – indeed true.”

Lin Yuchan was amazed: “I told you that, too?”

There did seem to be such an incident. At the time she was still slaving away at Defeng Trading, Su Minguan was still passing time at Jardine Matheson & Co. During some business negotiation signing contracts, Su Minguan noticed: “You’re left-handed?”

…

This person was too terrifying – he remembered everything.

From New Year to now, just over ten days, all account books checked and organized, reviewing every transaction from the past ten years, all flaws patched and perfected, completely recopied…

Su “Time Management Master” Minguan III, taking over Yixing Shipping in less than twenty days, barely drinking any tea, spending hardly any money, not even finishing with the opium-smoking thugs, but using up over ten pounds of paper and ink – how could his hand not swell?

Su Minguan took advantage, frowning domineeringly: “Massage it for me.”