Like Zhao Hu, many people underreported and concealed assets. Even Zhao Cheng in distant Luoyang noticed this and immediately wrote to Zhao Hanzhang, suggesting she issue an informant decree—that is, rewarding civilians who reported cases of underreporting and concealing assets.

Chang Ning, who had long held this opinion, immediately submitted a memorial in support upon hearing this. Many court officials quickly followed suit, with some even approaching the young emperor, hinting that he should issue the informant decree to gain prestige among the people.

The young emperor had no desire to participate in such matters. He was already exhausted from his daily studies and in his spare time still had to worry about his own life. He really didn’t want to deal with these matters or these people.

He lacked his late imperial brother’s grand ambitions and didn’t believe he could surpass people like Zhao Hanzhang, Zhao Ming, and Wang Dao to save the Jin imperial house. He was only ten years old. He just wanted to stay alive.

He wanted neither to be beheaded nor poisoned.

So when these people who thought they were helping him found him and spoke at length, the young emperor only wanted to quickly throw them out. Unfortunately, he lacked that authority too.

He even felt they were deliberately blocking him in the garden. The guards, attendants, and palace maids around him were all arranged by Zhao Hanzhang. Though they treated him respectfully, everyone knew they were loyal to Zhao Hanzhang.

Approaching him in front of them, urging him to interfere in government affairs to establish his authority—this wasn’t helping him but rather enticing him to act so they could run to Zhao Hanzhang and report him for merit, right?

The young emperor didn’t hesitate to attribute the worst motives to these people.

After Zhao Hanzhang learned of this, she immediately had someone investigate. Upon discovering that official hadn’t truthfully reported his assets, she smiled and said: “Then let’s start with him.”

But only with him. After he paid the full property assessment tax and had his office confiscated and was exiled to the army, Zhao Hanzhang summoned Chang Ning, who had been continuously submitting memorials. Oh, Chang Ning had been promoted—she’d appointed him as Left Vice Director of the Imperial Secretariat, an official under Fu Tinghan, mainly responsible for criminal law matters.

“Vice Director Chang, I know what you mean. Many people underreported their assets—they’re embezzling state property.”

Chang Ning said solemnly: “Since Your Excellency knows this, you should find ways to prevent such things from developing. The Han Dynasty experienced such situations. Why didn’t Your Excellency issue the informant decree together with the property assessment decree?”

“Since you know history, you know why the informant decree later became unenforceable. Even so, do you still want to do this?”

Chang Ning said seriously: “That was a matter for years later. Now the state treasury lacks funds. Since Your Excellency has opened the property assessment decree, you should be stricter and collect as much money as possible.”

Ji Yuan on the side expressed a different opinion: “Being so harsh—wouldn’t that lose popular support? What if large numbers of aristocratic families migrate south and leave?”

Chang Ning snorted coldly: “If they could leave, they would have left when the Xiongnu invaded. A single property assessment decree wouldn’t make them leave.”

“Still, it loses popular support, which bodes ill for the future.” Ji Yuan said: “Your Excellency wants to recover—that requires these aristocrats and merchants to contribute. With Seventh Great Grandfather Zhao and Governor Zhao setting the precedent, those who meet the criteria will all submit some property assessment tax. Even if the amounts don’t match, it can temporarily help us through this difficulty. Why make relations too strained?”

Ming Yu nodded slightly and said: “Property assessment taxes were abolished since Emperor Wu’s time—meaning no merchants still alive have paid property assessment taxes, much less this time when Your Excellency has added property assessment taxes and vehicle-and-boat fees for gentry and officials, which is unprecedented in all dynasties. Everyone knows Your Excellency is using their money to fill the state treasury and feed the people—redistributing wealth from rich to poor. If you now issue an informant decree, not to mention other officials and gentry, even the Zhao clan will probably be dissatisfied, right?”

If even the Zhao clan openly opposed it, how many would still support Zhao Hanzhang?

Even if she had military forces, she couldn’t suppress everyone, could she?

Zhao Hanzhang nodded, expressing agreement with Ji Yuan and Ming Yu’s words.

Before issuing the property assessment decree, she knew people would underreport and conceal assets, but she still didn’t issue an informant decree, turning a blind eye instead, because she knew she would only collect this property assessment tax for one year. She was confident she could abolish it next year and revitalize the economy through other means.

Chang Ning lowered his eyes in thought. After a moment, he raised his head and said: “How can Seventh Great Grandfather Zhao and Governor Zhao compare with Your Excellency? Why not have Your Excellency set another precedent?”

Zhao Hanzhang blinked and said: “I paid my property assessment tax.”

“Your vehicle-and-boat tax wasn’t paid in full.”

Zhao Hanzhang said: “Did I not pay enough? Let me ask Ting He.”

Chang Ning said expressionlessly: “There’s also Minister Fu’s vehicles, horses, and assets. He has none of those?”

Zhao Hanzhang paused before saying: “He has no assets.”

Chang Ning asked: “What about vehicles and boats? The guards around Minister Fu, the horses he brings—should Minister Fu pay for these, or should Your Excellency pay?”

Zhao Hanzhang opened her mouth but only managed after a long while: “Fine, I’ll pay.”

Chang Ning immediately handed Zhao Hanzhang a list with many names. The first one was Zhao Hanzhang herself. Ji Yuan and Ming Yu’s names were also on it. The two looked confused and quickly said: “We also underreported?”

Chang Ning snorted coldly: “You didn’t report your houses and fields in Luoyang.”

Ji Yuan protested: “The Luoyang fields produced nothing this year, and we can’t even find the tenants. There was no cultivation…”

Under Chang Ning’s gaze, Ji Yuan couldn’t continue. After pausing, he said: “I’ll have someone assess the value when I return.”

Chang Ning added: “There are also the spoils of war that Advisor Ji brought back from the north—those need valuation too, right?”

Ming Yu’s spine stiffened. Unfortunately, he’d also received some spoils of war.

Zhao Hanzhang carefully examined the names on the list and found that among the entire court, only Zhao Ming and Zhao Cheng weren’t on it. Seeing Chang Ning look over, she immediately said: “I stuffed all the spoils of war into the state treasury for civilian use.”

“Is that so? But I heard Your Excellency sent two cartloads of books to the publishing house when you returned, all plundered from the north, plus numerous paintings and calligraphy entered the treasury. I saw Ting He cataloging them.”

This… Zhao Hanzhang truly didn’t know about it, as state affairs kept her busy and she’d left these household matters to Ting He.

Zhao Hanzhang tapped the list and asked: “When Uncle Ming was in Ji Province, he also obtained some precious paintings and calligraphy. Could it be that he calculated values for all of these?”

Chang Ning nodded seriously.

Zhao Hanzhang was deeply impressed and immediately said: “I’ll have Ting He verify the values right away and pay the remaining amount.”

Only then did Chang Ning’s expression improve. He rose, bowed to Zhao Hanzhang, and turned to leave.

Ji Yuan watched him depart and couldn’t help turning to ask Zhao Hanzhang: “Between him and me, who’s really in charge of finances?”

Zhao Hanzhang said instead: “Making Chang Ning Left Vice Director of the Imperial Secretariat was wasting his talents. I should have made him Censor-in-Chief.”

She turned to Zhao Yunxin and said: “Record this matter. When we return to Luoyang and bury the late emperor, remind me lest I forget.”

Zhao Yunxin acknowledged and recorded this in her notebook.