Before a government decree could be issued in Great Tang, it had to go through an extremely strict procedure. For a decree to be produced, it had to pass through three departments: the Secretariat, the Chancellery, and the Department of State Affairs—three checkpoints.

The Secretariat drafted the decree, and after the Emperor’s approval in vermilion ink, it went to the Chancellery for review, then had to go through deliberation by the Censorate. If the bigwigs of the Censorate were dissatisfied with the Emperor’s decree, they would send it back for redrafting until they were satisfied, at which point it would be sent down to the Department of State Affairs for execution. Previously, there had been the position of Minister of the Department of State Affairs, but because the chief official of this position had been Li Er during his time as a prince, after Li Er ascended the throne, the position of Minister of the Department of State Affairs was eliminated. This was the most powerful department among the central six ministries, and Li Er had intentionally or unintentionally grasped this power in his own hands.

Now things were different. Ever since Li Er had defeated the powerful enemies on the grasslands, his authority had grown daily heavier. Many decrees were sent down to the Secretariat without deliberation. Fang Xuanling would generally advise once or twice, but when he saw the Emperor intended to be obstinate, he would draft the decree and send it to the Chancellery. Ever since Zhangsun Wuji opposed being appointed as Prefect of Zhaozhou last time—no one knew how Li Er had slapped him behind closed doors—but since then, the Chancellery had always faithfully carried out the Emperor’s orders without deviation. Wei Zheng had been chased around by the Emperor like a dog for the past two years, running east and west. The remaining cowards in the Censorate—who would dare stroke the Emperor’s dragon whiskers? They would naturally pass everything unanimously, then it would be executed by the Department of State Affairs, the department personally controlled by the Emperor.

No matter how clever a person is, there are oversights. Even the mythologized Zhuge Liang lost Jieting. How could Li Er be an exception? Foolish moves had already appeared continuously, and now he still planned to make decisions rashly without any consciousness of learning from lessons.

The luxury goods tax would triple on the existing foundation. Was that a lot? These weren’t grain or cloth—necessary things. If you tripled those, the common people couldn’t survive. These were luxury goods!

In Great Tang, if profits didn’t increase by hundreds of times, would you dare call it a luxury good? Top-grade grape wine, top-grade carriages produced by the Yun family, top-grade swords produced by the Zhangsun family, blood-sweating treasure horses sent from the grasslands, high-grade jewelry from the South Sea, invincible polo teams, golden silk brocade from Shu, rice grown on stone slabs in Xiangyan Prefecture, Yun family perfume and leather bags, top-grade seafood from Dengzhou—which of these didn’t have shockingly high prices?

For such luxury goods, you tripled the tax rate on top of the grain tax rate—what were you thinking? Good heavens, the tax rate currently implemented in Yuezhou was one-tenth, and it was still based on the original taxation of actual goods. The tax on Yun family bags was actually a tax on crocodile leather, the same as wheat being taxed for flour.

You grind wheat into flour without being taxed. You steam flour into steamed buns without being taxed. The tax on restaurants was also a tax on raw materials. The Yun family restaurant earned gold by the bushel daily, but the monthly commercial tax was only ten silver coins. As for crocodile leather, if you split it into several layers, no one cared. The government just taxed your family’s half-inch-thick crocodile leather once, and then everyone was happy.

Old Zhou was as anxious as a donkey turning a millstone, slapping the back of his hand against his palm as he said anxiously to Yun Ye, “Marquis, this won’t do! Making money like this makes even our own hearts feel uneasy. The tax rate has tripled—what difference is there from not adding taxes? This old slave thinks levying one-tenth tax on the final goods would be about right. You must go talk to His Majesty. If this continues, our family won’t dare sell bags anymore. Everyone will be envious, and then we’ll have enemies everywhere. The losses will outweigh the gains!”

Xinyue stood behind Yun Ye helping him massage his temples. Yun Ye had started having a headache as soon as the shop assistant reported this news. Agricultural society was rapidly entering commercial society, and many people couldn’t adapt. Li Er himself wasn’t prepared. He thought a triple tax rate was already malicious, but who knew it would instead make things difficult for everyone? Once it became established as law, it would be finished. Not revising laws for ten years was a strict rule. If the Yun family made money so lawlessly for ten years, that would be terrible!

In fact, everyone was waiting for the birth of the luxury goods tax. The virtue of Tang Dynasty people was far beyond what those tax evaders of later generations could compare to. They were accustomed to living within the framework set by the court. As long as this framework allowed them to have food and clothing, no one would rebel. Unless they couldn’t survive, only then would they rise up in rebellion and install a new emperor to establish a new framework.

In recent years, new industries had emerged endlessly. The Zhangsun family’s iron implements had become perverted to the point of thousand-fold refined precious swords. Yun Ye knew the Zhangsun family was talking nonsense. Thousand-fold refined precious swords—what a joke! The carbon in the steel had long been forged away. The steel had long been fatigued by forging. A shake might break it into two pieces. Yet such things were sold at sky-high prices. With two irregularly shaped stones embedded in them, they dared claim they were comparable to Ganjiang and Moye.

If the Zhangsun family continued like this, rebellion was inevitable; not rebelling would be pure luck. This money was too hot to handle. The Yun family didn’t dare take it, but the Zhangsun family didn’t care. It was said their branch stores had already opened in Yongzhou.

Demanding from society must have a limit. Exceeding this limit would bring calamity. When a family became wealthier than the state, Yun Ye believed there would be no solution other than war and slaughter.

He sighed deeply, stood up from his chair, and let Xinyue help him put on his official robes. Today he must have a good talk with the Emperor. The era of making policy decisions rashly had gone forever. The Emperor must respect the opinions of his ministers. Every decree must be verified multiple times before being issued. For example, this tax rate—both too heavy and too light were inappropriate.

He took a carriage first to see Fang Xuanling. Fang Xuanling was staring blankly at a piece of paper. Seeing Yun Ye dressed meticulously in official robes, he quickly apologized and returned to the back hall to put on his official robes before coming out to meet him. According to official protocol, Yun Ye bowed to Fang Xuanling, and after Fang Xuanling returned the courtesy, the two sat down.

“Marquis Yun has come this time—is it about the luxury goods tax? His Majesty has already issued the order. It will be very difficult to change.” Fang Xuanling immediately guessed the purpose of Yun Ye’s visit. He also believed the policy the Emperor decided rashly was unreasonable, but was still waiting for an investigation. Once the investigation was complete, he would write this decree. But the Emperor seemed unable to wait. He had already sent two waves of eunuchs to ask for news. He worried that more luxurious items would be sold and the nation would suffer losses, so he wanted to put a bridle on the spirited horse of luxury goods as soon as possible.

Yun Ye said nothing. He placed the bag in his hand on Fang Xuanling’s desk and took out fifteen large coins to throw beside it. He sorrowfully pointed at the two items and sat back down.

What kind of person was Fang Xuanling? Seeing these two items, he immediately understood. He asked Yun Ye in shock, “Could Marquis Yun be saying that His Majesty’s tax rate is inappropriate—not too much, but too little?”

Yun Ye’s voice sounded like it came from a wooden puppet: “This leather bag has a market price of ten silver coins. According to His Majesty’s tax rate, fifteen large coins were levied. What does Prime Minister Fang think? The Yun family doesn’t dare earn this money anymore. We’ll fish out those captive sharks to skin and eat their meat, drive the leather craftsmen back to Chang’an, and let them tan sheepskin instead. His Majesty has already recognized the harm of luxury goods—why did he issue such a thing? I don’t even dare imagine what His Majesty’s reaction will be when he knows he made the wrong decision.”

Fang Xuanling closed his eyes and said nothing. After a long while, he said with difficulty to Yun Ye, “It’s not too late now. Let’s both go see His Majesty. This matter concerns His Majesty’s face and absolutely must not be spread outside.”

“It’s too late. Even my shop assistants know about this matter—who else do you expect not to know? His Majesty was outside the city, at my small temple, and to display imperial majesty, publicly issued the decree. The Zhangsun family and the wealthy families in Shu are probably laughing so hard their assholes have bloomed. The Yun family should also be happy—at least we can shamelessly earn huge profits for ten years. But I just can’t be happy.”

Fang Xuanling smiled bitterly, “Huge profits? I’m afraid they won’t be that easy to earn. Don’t you understand His Majesty’s character? You closing the crocodile pond is giving His Majesty face. If you don’t close it, hehe… You’d better enter the palace with me. After suffering this loss, His Majesty should wake up. He is, after all, one person and can’t worry about the hearts of everyone under Heaven.”

The two rode a carriage to the temporary palace. Yun Ye and Fang Xuanling could have entered directly with their waist tokens, but the two deliberately didn’t. Under the guards’ confused gazes, they took out their official credentials to formally request an audience.

Li Er was also very confused when he saw their official credentials. Shouldn’t Yun Ye come wailing and rushing into the palace, clutching the Empress’s legs and begging for a way out for his family’s shop? Why this formal audience?

Zhangsun’s eyes darted up and down as her mind also pondered the reason for Yun Ye acting this way. If it were just Yun Ye alone, one could say he had been pushed to the limit and wanted to wear official robes to make His Majesty remember the merits he had established, hoping to lower the tax rate a bit. But he wasn’t alone—Fang Xuanling was there too. Both were in formal memorial format. There must be something fishy here.

“Your Majesty, these two have not come with good intentions today. Are you prepared? One old fox and one young fox coming together—you’d better prepare early. If this concubine hasn’t guessed wrong, they’re coming precisely for that decree you issued today.”

Li Er patted his somewhat portly belly and laughed heartily, “Trying to break through here? Even with eloquence like blooming lotus flowers, it won’t work. Each one makes money until their hearts turn black. I won’t lower the triple tax rate one bit. If they dare say one word pleading for mercy, I’ll add another multiple to the tax rate. As soon as we meet, I’ll say this up front. I don’t believe it won’t shut their mouths.”

“Fang Xuanling is eloquently verbose, and Yun Ye’s sophistry is endless. Their oral skills are formidable. Although I’m not afraid, I can’t be unguarded. Perhaps these two are lobbyists found by those black-hearted meritorious nobles, with a huge interest group behind them. Such confrontations haven’t appeared in several years. Guanyin Bi, I’m now eagerly interested to see how they persuade me to change the tax rate. Even destroying these luxury goods wouldn’t cause much damage to the state. I just won’t agree—let’s see what they can do about it.”

Zhangsun frowned and said, “Why does this concubine have a very bad feeling? I always feel they won’t act so simply. Remonstrance unto death? Remonstrance with blood? Yun Ye would absolutely never do such things. What exactly do they want to do?”

“Hahaha, remonstrance unto death? Wei Zheng and Liu Mi could do it, but Fang Xuanling and Yun Ye? I don’t believe it. Especially a lad like Yun Ye who cries out even when being caned—I believe it even less.”