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卷四十六 志第二十七: 食貨一 戶口 通檢推排

Volume 46 Treatises 27: Finance and Economics 1 - Thorough Examination and Organization of Registered Residences

Chapter 46 of 金史 · History of Jin
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1
使 使
For a state, grain and goods are what food and drink are for a person. A person cannot survive without nourishment, nor can a state endure without its economic foundation. Even Suiren and Fuxi could teach mankind how to prepare food and drink, yet they could not spare people every ill that diet brings. The Three Dynasties could hand down sound policies on public finance, yet they could not keep later ages from the abuses those policies invite. Only those who truly know how to care for the body eat as though indifferent to appetite, yet never go short of nourishment; they regulate hunger and fullness so well that they suffer few illnesses and live long. A ruler who truly enriches his realm does not obsess over commercial profit, yet grain and goods remain abundant; he can modulate plenty and restraint so that abuses are few and governance endures.
2
使 便
In matters of food and goods, the Jin fashioned laws with care and drew revenue from the people with exacting precision. At the dynasty's founding, Taizu cut Liao-era rents and taxes, setting a far-sighted example from the start. Under Xizong and Hailing the realm grew cosmopolitan; court and emperor together obsessed over fiscal institutions, making finance their foremost concern. Even the worthy Emperor Shizong never let a single day pass without thought for building up reserves. Zhangzong's reign saw cultural brilliance—and soaring frontier costs; debate over finance could hardly wait. After Xuanzong withdrew south, territory shrank daily; exhausted pools fished with net upon net became the norm. Looking back from the dynasty's founding, the main pillars of economic policy were only three: land rent and tax, copper coinage, and paper notes. Each of these three policies changed again and again until every expedient was spent. Rent applied to state lands, tax to private holdings. Beyond rent and tax the state assessed gardens, dwellings, horses, livestock, orchards, and hidden hoards of silver, collecting a cash levy called the property assessment. The property levy reached from highest ministers down to humble subjects—no one escaped on petty pretext. Court favorites returning from foreign missions invariably had their property assessments raised, on the ground that they had accepted gifts abroad. Jurchen meng'an-mouke households also paid the so-called ox-head tax; when grand councilors themselves paid it and the emperor asked at court whether levies had risen or fallen, one may infer how county officials wrung the common people. Beyond the property tax came relay horses, military provisions, corvée, clerks' fees, river workers, mulberry bark, wastepaper charges, and countless other dues too numerous to list. Households fell into many grades: liable for corvée, exempt, original, miscellaneous, regular, supervised, official, bond, and double-tax categories. Officials first took a household census every three years, then shifted to nationwide inspection, then to reassessment and re-ranking. Those registered under civil prefectures paid on different terms than those under meng'an-mouke units, and rates differed again between them. When the policy first took force, officials dreaded any laxity; critics called it oppressive and the court at once ordered it stopped. Hardly had it been abolished when treasurers warned of shortages and it was hurriedly restored. Abolition aimed to ease the burden, yet the people felt no relief. Enforcement aimed to fill the treasury, yet revenue scarcely increased. For a time the throne and ministers never ceased preaching thrift. They once tallied state expenditure—figures vast enough to seem adequate for years—yet a county touched by modest harvest failure would find funds suddenly wanting, and no one ever traced why.
3
The disorders in copper coin and paper currency were worse still. At first old Liao and Song coins circulated; even coins of Liu Yu's puppet regime remained in use after his state fell. From the Zhenglong era they debated minting; copper bans on the populace grew fierce, supply failed, and private smelters multiplied. Every copper deposit was combed by officials inside and even outside the realm; everyday bronze ware the people required had to be forged in government shops and sold back to them. When bureaucracy and populace alike were overwhelmed, the state allowed private copperware while fixing official sale prices—thus the copper policy shifted. Coin policy changed too: minting never spread widely, collection and release lacked method, and currency already clogged. First they feared treasury hoards would keep coin from the people and legislated wide circulation. Next they feared hoarding, imposed retention caps, encouraged informers, and punished offenders severely—yet still could not stop private storage. Counties faced coin famine; people minted illicit cash of wretched quality. The state then traded five hundred official coins for one thousand private ones—a policy that sank lower still. They reissued heavy coins at higher nominal value and tried every scheme to force circulation, all in vain. Iron coin followed, proved unusable, and paper notes took their place—yet heavy metal and light notes diverged wildly, prices surged, and notes died in the market. Silver filled the gap, bred new abuse, and remedies failed—copper was abandoned for notes and silver alone. Yet both vexed worse than coin: officials favored large notes, flooded them into circulation, and the people valued them ever less. Commoners preferred small notes; masses of small notes flowed in yet the treasury gained nothing. Officials were barred from large notes; fearing silver would displace notes, they then compelled payment in notes to prove notes were mandatory. Denominations ran from twenty to a hundred strings, later two hundred to a thousand—successive issues mismatched weight and value until the public was thoroughly bewildered. Desperate measures followed—time limits, regional limits, fractional acceptance for public and private use—deepening public distrust daily. Notes became treasure certificates, then universal treasure notes redeemable alongside silver. Universal treasure became treasure spring currency, then silk-woven printed notes called precious goods. Precious goods yielded to treasure tally—until regulations vanished altogether and the Jin dynasty expired.
4
鹿 使 使仿調
History shows states ruined by amassing wealth while dispersing the people—think of King Zhou's Lutai or the Juqiao hoard—cases too familiar to rehearse. Fallen realms often went bankrupt together, yet no fiscal collapse matched the Jin in its twilight. Jin rulers often meant to spare the people yet could not halt heavy exactions; they bore the name of revenue but never achieved true national wealth. In the end they imposed grain requisitions, monopoly purchases, and every conceivable form of squeeze. Levies multiplied severalfold, taxes were collected years ahead, and notes were procured by selling next year's corvée quotas in advance. Under Gao Qi as chief councilor, debate extended even to a state oil monopoly. Buyers of office peddled hollow imperial commissions or bargained for proper fifth-rank regular posts. Selling offices to clergy began with ordination slips and ended with honorary religious titles, deputy ordination rights, ritual insignia, and abbot's seats—priced to the bidder's purse. Worse still, men sold mourning obligations for posts, supervised households bought commoner status, and examination credentials were sold through to full passing. Rebels and bandits who submitted, unappeased by gold or silk, were bound with princely titles; when titles ran short, the imperial surname itself was granted. Titles and reality mingled, laws collapsed unattended—how could order endure? When Song ended yearly tribute and refused peace, Jin coveted Huainan's granaries and resolved on conquest until the Privy Council's cavalry was spent in the south. Campaigns under Eke and Shi Quan aimed first at grain and ultimately gained nothing; armies were ruined, foes pressed the frontier, and troops and treasury alike were spent defenseless. Whoever chronicles Jin finance must close the scroll and sigh. The Zuo Commentary says: "Make law from leniency, and its abuse will still be greed. Make law from greed—what then will its abuse become?" The Jin arose on the Eastern Sea with customs pure and plain, fit to restore ancient ways. When they first entered China proper, conquest drove multitudes into exile and left fields fallow; the surviving populace trembled before demands nothing could refuse. Had they then—even without reviving the well-field system—adopted Tang perpetual and equal-field grants to regulate property and Tang-style rent, corvée, and tax to fill the treasury, how could a century of frantic fiscal schemes have dogged the dynasty to its end! The fault lay in chasing immediate gain and treading worn-out precedents; by mid-dynasty they scorned Liao thrift yet embraced Song ornament; they rejected Song leniency yet piled on Liao severity. They discarded each predecessor's strengths and combined its weaknesses. Ornament exhausts the treasury, severity harms the people—through the Jin age funds ran short and hearts broke away; was the cause not plain? Careless lawmaking at the outset and repeated reforms to cure each abuse only deepened the ruin. Salt monopoly, wine tax, ever-normal granaries, state grain purchases, tea duties, transit levies, and frontier markets—mostly Song inheritances—shifted without cease in profit and loss, no steadier than coin and notes. Field regulation, irrigation, and district-field schemes were either rushed then dropped, tried in vain, or debated but never enacted—all noted here without separate chapters to complete the record of the dynasty's institutions.
5
使 便 使
Under Jin law, males and females under two sui were infants, under fifteen minors, sixteen youths, seventeen adults liable for service, sixty elderly; widows without husbands included wives and concubines; the seriously ill or disabled were not counted as adults. Household heads nominated their eldest to represent the unit; those with assessed property were corvée households, those without were exempt. The people were ordered to group themselves in mutual-security units of five households. In the sixth year of Taihe the emperor noted that the mutual-security law had been slackly enforced and ordered households re-grouped, with collective punishment for concealing spies or bandits. Grand councilors argued that five-household units were too easy to manipulate; the Tang system was adopted—five households a neighborhood, five neighborhoods a security group—for mutual surveillance. Ward heads were appointed in cities; in villages hamlet heads were set according to population to verify registers, collect taxes, and promote agriculture. Communities of three hundred households or more had four chief heads, two hundred or more three, fifty or more two, fewer than fifty one—to assist hamlet heads in policing infractions. Strong youths were appointed to help chief heads patrol against bandits. In meng'an-mouke villages of fifty households or more one stockade agent was appointed with duties like a chief head. Monasteries and temples had their own network heads. Ward and hamlet heads were drawn from three in ten households; wealthy families shared hire costs to recruit capable men with guarantors; pay was capped at one hundred strings and tenure at one year. In the twenty-ninth year of Dading Zhangzong considered abolishing ward and hamlet heads; travel to town for duty harmed farming, so property-holding prudent men were rotated every two years. Household registers were revised every three years. From the first day of the first month, counties sent hamlet and chief heads—meng'an-mouke units sent stockade agents—to demand household statements listing every person by age and name, adding births and striking the dead. True counts reached the county by the twentieth of the first month, the prefecture by the twentieth of the second, superiors within ten days thereafter, and the ministry by the twentieth of the fourth month regardless of distance. Han Chinese and Bohai people could not register as meng'an-mouke households. Bondservants of meng'an-mouke units who were freed remained attached to their original unit as regular households. Free persons confiscated by the state were registered under the palace registry as supervised households; confiscated slaves under the imperial treasury as official households.
6
便 使 西 便 西西西 西
In the second year of Shouguo institutions were unsettled and war unceasing; the poor clung to powerful patrons and many concealed themselves as bond slaves. Taizu decreed: "Of late famine has driven the people to attach themselves to great clans and fall into slavery. Some who broke the law, unable to pay fines, forfeited their persons as slaves. Others made private contracts pledging persons as ransom—when the term expired they became slaves. All were allowed to redeem one bondservant as free with two persons; where the original contract was one for one, that term stood." In the fifth year of Tianfu, with territory expanded but old domains mostly barren, the court planned to relocate people to Taizhou and sent the emperor's younger brother Yu and clansman Zongxiong to survey the land. Yu and his party brought samples of the soil, reported it arable, and selected more than ten thousand civilian households from meng'an-mouke units under clansman Boluohuo to farm at Taizhou. Boluohuo, who had lived on the Azhu River (also written Anchuhu), moved there at this time. Four mouke led by Shide, Chaduan, Alituhuan, and Xitahan were sent from Ningjiang with families and tools to Taizhou, and Boluohuo was given fifty plow oxen. In the sixth year of Tianfu, after pacifying Shanxi, the court made the Upper Capital the inner core and relocated people to populate it. Yelü Foding was ordered to escort surrendered peoples along the Hun River route under the emperor's younger brother Ang, who let them settle where convenient. In the seventh year, fearing Shanxi tribes near the northwest frontiers might ally with the uncaptured Liao ruler, Ang and Chief Shaohe escorted them east of the mountains with four thousand troops; Western Capital was left undisturbed and Ang garrisoned the Upper Capital route. Learning that Ang had passed the Upper Capital while harassing surrendered peoples into revolt, the court sent Chief Chulidi to admonish him—but the tribes had already fled by his arrival. Meng'an xiangwen Liuzhu was sent to bring his submitted followers back to the Eastern Capital; officials were to comfort them, grant a year's grain, and reunite families separated by capture. When the Yanjing region fell in the seventh year, the court in the second month relocated all wealthy clans and skilled artisans of the six prefectures inland. In Taizong's first year of Tianhui, settlers moved from Run, Xi, and four other prefectures to Shenzhou were starving; the court decreed that children sold for food might be redeemed with labor of equal value. Chief Ashilai was also instructed: "The late emperor ordered officials to redeem clansmen who had sold or pawned themselves. We hear some remain unredeemed—review every case and redeem them." Official grain was used to redeem more than six hundred poor settlers on the Upper Capital route who had sold themselves into bondage. In the second year, self-sale into slavery was met with orders to exchange bondservants for labor of equal value. In the third year, officials and imperial kin were forbidden to press commoners into private service; powerful families could not buy the poor as slaves—coerced purchases required fifteen replacements, fraudulent ones two, all punished with a hundred strokes. In the seventh year, free persons seized as bond servants since the wars began were permitted redemption by parents, wives, or children. In Xizong's fourth year of Huangtong, famine in Shaanxi, Pu, Jie, Ru, Cai, and other prefectures drove people to pawn themselves as bond servants; the state redeemed them with silk—three bolts for adult men, two for women and children.
7
西 祿
In Shizong's second year of Dading, double-tax households were freed as commoners. Under Liao, devotion to Buddhism led many free commoners to be granted to temples, paying tax half to the state and half to the monastery—hence the name double-tax households. After Liao fell, monks often concealed the truth and kept them in servile status; petitioners with evidence were heard by each office; the emperor, long aware, specially freed them. In the fifth month of the seventeenth year the province reported that more than 1,600 households on the Xianping route claimed to be Jurchen from Changbai Mountain and the Chanchun River, enrolled under Liao as hunter households, relocated here as the Yidian tribe, and registered as Khitan subjects. When our armies rose they were among the first to surrender and remained in their original units; they now ask to have their status corrected. The court approved their request. In the twentieth year, Jurchen households on the Upper Capital route evaded property tax by selling bondsmen, leaving too few to farm and causing poverty; regulations were issued to forbid the practice. He told the grand councilors: "If meng'an-mouke kin settle on allotted lands among Han neighbors in clusters of forty or fifty households, aiding one another at planting and harvest, that too is mutual encouragement." In the sixth month of the twenty-first year, people from the Yinshan slopes were moved to Linhuang. Households fleeing corvée with whole families were ordered punished together with their original registration and host county officials—a fixed regulation. In the twenty-third year it was regulated that capable Jurchen bondwomen permitted to marry by their masters required kin and village-elder certificates before marrying free men. That August, meng'an-mouke household counts, reclaimed land, and ox teams were reported. There were 202 meng'an, 1,878 mouke, 615,624 households, and 6,158,636 persons—including 4,812,669 free persons and 1,345,967 bond servants. Reclaimed land totaled more than 1,690,380 qing, with 384,771 ox teams. The Capital Imperial Clan General Office had 170 households and 28,790 persons—982 free and 27,808 bond. It held 3,683 qing 75 mu of reclaimed land and 304 ox teams. The Diela and Tangxi divisions' five banners had 5,585 households and 137,544 persons—119,463 free and 18,081 bond. They held 16,024 qing 17 mu of reclaimed land and 5,066 ox teams. In the twenty-fifth year, officials were ordered to forbid salaried officials' sons and farmers evading corvée from taking monastic orders. At the start of Dading the empire had barely three million households; by the twenty-seventh year it had 6,789,449 households and 44,705,086 persons.
8
使
In the eleventh month of Zhangzong's twenty-ninth year of Dading, a memorialist asked to free double-tax households. Provincial ministers wanted documentary proof; Vice Grand Councilor Yelü Lü argued that proof was unreliable: all Khitan bond servants born thereafter should be free, existing ones not pawned or sold—in thirty years all would be free without harming the people. The emperor found Lü's proposal unsatisfactory and ordered further debate. The province warned that without investigation lawsuits would never end; Wugusun Zhonghe and Fan Ji were sent to investigate double-tax households on the Beijing and Central Capital routes—unverified cases where masters confessed or comprehensive inspection revealed them paid tax half to state and half to master; verified cases were all freed. In the first month of Mingchang a memorialist said: "Since antiquity agriculture has been the foundation; beyond merchants, Buddhism, Daoism, and other wandering livelihoods now consume a hundredfold in waste. When harvests fail, refugees and corpses line the roads—chiefly because secondary pursuits drain agriculture." The emperor then forbade self-initiation as monk or Daoist priest. That year the empire had 6,939,000 households and 45,447,900 persons, but only 52,261,000-odd shi of grain—after two years' military and official consumption, at five dou per person per month, enough for forty-four days. The emperor said: "Reserves are scant because too few labor at farming. He ordered officials to discuss how to make the people attend to fundamentals and build reserves, and report back." In the sixth month it was reported that more than 1,700 households and 13,900 persons on the Beijing route and elsewhere were freed as double-tax households; thereafter free or bond status followed prior rulings. In the second month of Mingchang's sixth year the emperor told councilors: "When speaking of Jurchen jinshi graduates, do not say 'Jurchen. You mistake this for avoiding Jurchen and Khitan terms—that is wrong. In distinguishing household types, Jurchen are original households, Han and Khitan are separate, and the rest are miscellaneous households." In the twelfth month of Mingchang's sixth year the empire reported 7,223,400 Jurchen, Khitan, and Han households, 48,490,400 persons, and 2,604,742 strings in property assessments. In the sixth month of Taihe's seventh year, middle property households often evaded corvée; officials substituted lower households, who resumed after duty—greatly harming those who did not flee. Provincial ministers were ordered to deliberate. Grand councilors reported that the old penalties were too light. Full corvée households who fled were sentenced to two years' penal servitude and informers rewarded fifty thousand cash. Prior fugitives who surrendered within a hundred days were pardoned. Those truly bankrupt were to be investigated and exempted by the Censorate within and surveillance commissioners without. In the twelfth month the empire reported 7,684,438 households and 45,816,079 persons. Households had risen by 1,623,715 and persons by 8,827,065 since Dading's twenty-seventh year. This was the peak of Jin population registers.
9
Comprehensive Inspection and Reorganization by Assessment
10
調 使 使使調使 調
Comprehensive inspection follows the Rites of Zhou: every three years the Grand Minister of Education took a great census, registering each district's population, livestock, and vehicles—the system for distinguishing goods and levying duties. From the dynasty's founding registers to the fourth year of Dading, after Zhenglong's wars wealth and poverty had shifted and levies grown uneven; Shizong decreed: "Since the founding, officials have held great censuses—forty years have passed. Under Zhenglong, armies mobilized without limit—the once rich now could not survive, while the unregistered grew wealthy yet still escaped duty. Thirteen trusted envoys led by Taining Army Commissioner Zhang Hongxin were sent on separate routes to inspect property empire-wide and fix gradations, reform abuses, and spare the people uneven burdens—as the emperor intended. All arrangements were ordered unified and implemented through the Ministry of Revenue." It was also ordered that supervised households' property, beyond official grants, and any taxable land or houses commoners acquired, all fell within the comprehensive inspection. Envoys often treated harshness and inflated assessments as merit; Hongxin's inspection of Shandong was especially brutal; Di Prefecture Defense Commissioner Wanyan Yongyuan rebuked him: "The court sent you to equalize burdens after Zhenglong's uneven levies. Instead you brutalize the people, multiplying assessments severalfold; appellants are beaten until flesh tears and some die under the rod—what justice is this?" Hongxin had no answer; only Di Prefecture remained relatively calm. In the fifth year, uneven inspection across routes was reported; the court re-fixed gradations by household size and wealth. Land grades and tax rates for comprehensive inspection were then fixed. In the ninth month of the fifteenth year, noting that wealth had shifted in the decade since comprehensive inspection and levies grown uneven, the emperor sent Jinan Prefect Liang Su and twenty-six others on separate routes to reassess and re-rank property.
11
使使 便
In the fourth month of the twentieth year the emperor told councilors: "Meng'an-mouke corvée falls unevenly because each mouke levies internally and the ignorant follow clerks' word—burdens vary wildly. Since Wowohan's rebellion fortunes have reversed; we should register dependent households and assess family wealth so military duties may be fairly shared." Officials were summoned to debate; Right Grand Councilor Kening, Grand Councilor Anli, and Privy Council Vice Commissioner Zongyin said: "Apart from meng'an-mouke attendant duties, Jurchen bear no other corvée. Assessing only property for corvée, not counting bond servants, livestock, or land, would be simpler." Left Grand Councilor Shoudao and others said: "Verify property alone, divide into four grades, register for corvée—that may achieve fairness." Left Vice Councilor Tong, Right Vice Councilor Dao, and Chief Inspector Xiang said: "Count bond servants and wealth becomes visible; urgent and routine corvée differ from lump assessment. They asked to wait for the farming slack season, investigate land and ox teams, and report findings." The emperor said: "Does not each mouke know its households' wealth? Yet one meng'an levies eight mouke uniformly. If one household has two or three hundred bond servants and another one or two, yet corvée is the same—how is that fair? When Zhenglong raised armies I had tens of thousands of bond servants and thousands of livestock yet levied not one man or horse—can that be called fair? I never decide ordinary affairs alone but deliberate with you. When I dispersed Khitan households, Anli warned of unrest; I carried it through and they settled peacefully. Anli is loyal but lacks long-term vision. Follow Left Vice Councilor Tong's view—investigate and reassess." In the twelfth month the emperor said: "Meng'an-mouke units mix new wealth with old poverty and corvée is uneven—begin reassessment on the Central Capital route." By the eighth month of the twenty-second year elders were gathered to assess wealth, verify land, ox teams, and bond servants, and divide households into upper, middle, and lower grades. Associate Administrator of Daxing Prefecture Wanyan Wuliye led the Central Capital route; Revenue Bureau Administrator Andai and fourteen others joined outer officials on separate routes.
12
使使
In the ninth month the court decreed: "The rich must not conceal livestock, nor should the poor fear keeping horses. Under Hailing, horse requisition ignored rank—the rich escaped and the poor lost all stock to the state, a gross injustice. Now verify wealth, register livestock, and requisition by register in emergencies—thus avoiding uneven abuse." Zhang Rubi and Liang Su reported: "Once comprehensive inspection is set, property transfers should pay tax according to the new holder's status. Floating wealth rises and falls—the poor stay poor, the rich rich—so repeated reassessment seems unnecessary." The emperor said: "Councilors' families have grown newly rich—that is why you resist." Su replied: "As for me, I can reassess Central Capital property. I once served as envoy to the Song south and had my property assessment raised by more than sixty strings—more than any other envoy on record. Yet common people are ignorant; new laws breed evasion, and frequent upheaval easily panics them. Under Tang, Song, and Liao, comprehensive censuses sometimes came only every twenty or thirty years. Annual reassessment seems hard to sustain." In the twenty-sixth year Li Yan and others were again sent on separate routes to reassess property. In the twenty-seventh year they reported the property assessments Yan's team had fixed. The emperor said: "The original empire-wide property assessment was over 3.5 million strings; I ordered all but three million reduced by more than fifty thousand. The reduction fell short, yet you report another twenty thousand collected as 'continued collection'—that is simply twenty thousand new—why call it otherwise?" They replied: "These are cases formerly omitted now first reported, and land the people could not farm before but cultivate now." The emperor said: "The old comprehensive inspection adjusted only business gains and losses and the amount of houses and land. When one sells land and another buys, the total should remain the old figure. As for business operations, where one grows strong another weakens—raise the strong, lower the weak, and no more. Property assessment exists to fix corvée obligations—the grand total should not turn on sheer quantity. I fear what wealthy traders ought to pay is being shifted onto the poor instead."
13
使 祿 使 西 簿 西使 簿 使
In the sixth month of Zhangzong's twenty-ninth year of Dading, deputies on state embassies were exempted from property assessment increases. Farmers with stored grain were exempted from property assessment; cash-poor prefectures could pay in grain or cloth. In the ninth month, after the Cao Prefecture river flooded, Ma Bailu and others were sent to reassess the poor in inundated counties. In the fourth month of Mingchang's first year, Ministry of Justice Gentleman Lu Boda said: "Land already pays tax, yet property is assessed again alongside floating wealth for corvée—a double burden." Property assessments on taxed farmland were then reduced by two-tenths. The Ministry of Revenue reported flood damage on the Central Capital route; commissioned reassessment cut assessments by more than 5,600 strings. In the eighth month of Mingchang's third year the emperor asked the Ministry of Revenue: "People do not store in good years and starve in bad—what policy will make them value grain and store more?" Grand councilors replied: "In the twenty-ninth year we already exempted farmers who stored grain from property assessment. At Mingchang's start, joint assessment of property and land was also cut by two-tenths—that is the established method." In Cheng'an's first year the ministry reported that September's reassessment could not be completed due to circumstances. The court suspended it, noting that deep winter would make completion harm the spring planting. In the tenth month of the second year the court debated comprehensive inspection; councilors warned that ten years after Dading's twenty-seventh-year census, many old households had grown poor—delay risked mass flight. Regulations followed: pawned or sold property was reassessed with the asset; split households could register separately; extinct or destitute households were reduced or exempted; newly wealthy were carefully raised—but truthfully, without forcing the old total. Raided frontier districts were exempt from reassessment. Personnel Director Jia Zhigang and Vice Director Gao Ruli first reassessed the capital's two patrol districts as a model for all routes. Each route received one commissioner with a surveillance official as deputy. In the ninth month of the third year thirteen routes reported reassessed property money of 2,586,702 strings 490 cash against an old quota of 3,022,718 strings 922 cash, with 638,111 strings exempted for poverty. Except the Upper Capital, Beijing, and Western Capital routes, which had no new increases, other routes collected 202,095 strings. In Taihe's intercalary twelfth month the emperor noted that reassessment crammed floating wealth, property, and prior rankings into a rushed deadline and ordered the Ministry of Revenue to adopt ongoing collection: from then on sales followed the trade, separate registers were kept, and only floating wealth was adjusted at census time. In Taihe's twelfth month of the fourth year, officials serving afar often left family property improperly assessed; real estate sales were collected promptly, and families without floating wealth could petition ward and village assemblies for verified exemption. If no one reported within a month after registration, the official's document was used to announce and mark the register. In the fifth year envoys reassessed the Western Capital and Beijing frontiers, often ravaged by war. The Dading twenty-sixth-year figure of over 353,000 strings was cut to over 287,000. In the sixth month of the fifth year Acting Nanjing Surveillance Commissioner Li Ge said: "Recent rules require ongoing property collection on marked registers; at full reassessment only the newly wealthy should rise and the old poor fall—that was the intent. Offices now enforce this negligently; a deadline may pile everything together beyond review—set deadlines and penalties to enforce compliance." Households were ordered to report for marking from the first day of the eleventh month through the first day of the second month of the following year; late reporting was punishable. Tax offices were to list taxed properties and report every half month; violators faced minor negligence penalties. Since property followed occupation, full reassessment was limited to floating wealth. In the ninth month of the eighth year thirteen officials including Personnel Director Jia Shouqian, Jinan Prefect Pucha Zhangjianu, Ju Prefecture Inspector Wanyan Baijia, and Nanjing Transport Commissioner Song Yuanji, each with a route surveillance commissioner, reassessed all routes. The emperor summoned them to the Incense Pavilion and said: "I chose you for route reassessment. Beyond collection, when the newly wealthy and the exhausted are publicly ranked, do not leave the exhausted only partly relieved—if a household owed three hundred strings, exempting two hundred fifty may still be unjust. Do not assess the newly wealthy to the full limit; spare their strength—if three hundred strings are possible, add only two hundred. Each of you must do your utmost—one reassessment governs ten years of welfare; failure will not be lightly punished."
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