Volume 149 Biographies 74: Liu, Di, five Bans, Wang, Li

劉第五班王李

Liu, Di, the five members of the Ban family, Wang, and Li

劉晏，字士安，曹州南華人。玄宗封泰山，晏始八歲，獻頌行在，帝奇其幼，命宰相張說試之，說曰：「國瑞也。」即授太子正字。公卿邀請旁午，號神童，名震一時。天寶中，累調夏令，未嘗督賦，而輸無逋期。舉賢良方正，補溫令，所至有惠利可紀，民皆刻石以傳。再遷侍御史。祿山亂，避地襄陽。永王璘署晏右職，固辭。移書房琯，論封建與古異，「今諸王出深宮，一旦望桓、文功，不可致。」詔拜度支郎中，兼侍御史，領江淮租庸事。晏至吳郡而璘反，乃與采訪使李希言謀拒之。希言假晏守餘杭，會戰不利，走依晏。晏為陳可守計，因發義兵堅壁。會王敗，欲轉略州縣，聞晏有備，遂自晉陵西走。終不言功。召拜彭原太守，徙隴、華二州刺史，遷河南尹。時史朝義盜東都，乃治長水。進戶部侍郎，兼御史中丞、度支鑄錢鹽鐵等使。京兆尹鄭叔清、李齊物坐殘摯罷，詔晏兼京兆尹。總大體不苛，號稱職。會司農卿嚴莊下獄，已而釋，誣劾晏漏禁中語，宰相蕭華亦忌之，貶通州刺史。

Liu Yan, whose style name was Shi'an, came from Nanhua in Cao Prefecture. When Emperor Xuanzong went to Mount Tai for the Feng and Shan sacrifices, Yan was only eight years old. He presented a laudatory poem at the imperial camp, and the emperor was struck by his precocity. He ordered the chief minister Zhang Yue to examine the boy. Yue declared, "This is an auspicious omen for the realm." Yan was immediately appointed Rectifier of Texts in the Heir Apparent's household. High ministers vied to invite him, and he was hailed as a prodigy whose name resounded throughout the realm. During the Tianbao reign he served repeatedly as magistrate of Xia County. He never hounded the people for taxes, yet all payments arrived on time. After he was recommended as worthy and upright, he was appointed magistrate of Wen. In every post he left tangible benefits for the people, who set up stone inscriptions to preserve his deeds. He was promoted twice, eventually reaching the post of Attending Censor. When An Lushan rose in rebellion, he fled to Xiangyang. The Prince of Yong, Li Lin, offered Yan a senior appointment, but Yan steadfastly refused. He wrote to Fang Guan arguing that present-day enfeoffment differed from antiquity: "The princes now leave the palace seclusion and at once expect to match the achievements of Duke Huan and Duke Wen—such ambitions cannot be realized." He was then appointed Director of the Bureau of Revenue and concurrent Attending Censor, with charge of corvée and tax transport in the Jiang-Huai region. Yan had just reached Wu Commandery when Li Lin rebelled, and he joined the investigation commissioner Li Xiyan in plotting resistance. Li Xiyan had Yan hold Yuhang as acting defender. When the fighting turned against them, Xiyan fled to Yan for refuge. Yan laid out a plan for holding the city, raised local militia, and fortified the defenses. When the prince was defeated and tried to seize more prefectures and counties, he learned that Yan was ready and withdrew west from Jinling. He never afterward spoke of his own achievements. He was summoned and made Grand Administrator of Pengyuan, then transferred to the inspectorates of Long and Hua, and finally promoted to Intendant of Henan. With Shi Chaoyi raiding the Eastern Capital, he administered affairs from Changshui. He was promoted to Vice Minister of the Household and concurrently served as Censor-in-Chief and commissioner over revenue, coinage, salt, and iron. The Jingzhao intendants Zheng Shuqing and Li Qiwu were removed for harsh rule, and Yan was ordered to serve concurrently as Jingzhao intendant. He governed by broad principles rather than petty severity and was praised as fully competent in office. When the Minister of Agriculture Yan Zhuang was imprisoned and later released, he falsely accused Liu Yan of leaking confidential palace talk. Chief Minister Xiao Hua also bore him ill will, and Yan was demoted to inspector of Tong Prefecture.

代宗立，復為京兆尹、戶部侍郎，領度支、鹽鐵、轉運、鑄錢、租庸使。晏以戶部讓顏真卿，改國子祭酒。又以京兆讓嚴武，即拜吏部尚書、同中書門下平章事，使如故。坐與程元振善，罷為太子賓客。俄進御史大夫，領東都、河南、江淮轉運、租庸、鹽鐵、常平使。時大兵後，京師米鬥千錢，禁膳不兼時，甸農挼穗以輸。晏乃自按行，浮淮、泗，達於汴，入於河。右循底柱、硤石，觀三門遺跡；至河陰、鞏、洛，見宇文愷梁公堰，廝河為通濟渠，視李傑新堤，盡得其病利。然畏為人牽制，乃移書於宰相元載，以為：「大抵運之利與害各有四：京師三輔，苦稅入之重，淮、湖粟至，可減徭賦半，為一利；東都雕破，百戶無一存，若漕路流通，則聚落邑廛漸可還定，為二利；諸將有不廷，戎虜有侵盜，聞我貢輸錯入，軍食豐衍，可以震耀夷夏，為三利；若舟車既通，百貨雜集，航海梯嶠，可追貞觀、永徽之盛，為四利。起宜陽、熊耳，虎牢、成臯五百里，見戶才千餘，居無尺椽，爨無盛煙，獸遊鬼哭，而使轉車免漕，功且難就，為一病；河、汴自寇難以來，不復穿治，崩岸滅木，所在廞淤，涉泗千里，如罔水行舟，為二病；東垣、底柱，澠池、北河之間六百里，戍邏久絕，奪攘奸宄，夾河為藪，為三病；淮陰去蒲阪，亙三千里，屯壁相望，中軍皆鼎司元侯，每言衣無纊，食半菽，免漕所至，輒留以饋軍，非單車使者折簡書所能制，為四病。」載方內擅朝權，既得書，即盡以漕事委晏，故晏得盡其才。歲輸始至，天子大悅，遣衛士以鼓吹迓東渭橋，馳使勞曰：「卿，朕酂侯也。」凡歲致四十萬斛，自是關中雖水旱，物不翔貴矣。

After Emperor Daizong took the throne, Yan was restored as Jingzhao intendant and Vice Minister of the Household, with charge of revenue, salt and iron, transport, coinage, and corvée. Yan yielded the Ministry of the Household to Yan Zhenqing and was transferred to Rector of the Directorate of Education. He likewise yielded Jingzhao to Yan Wu and was immediately appointed Minister of the Civil Service and Associate Director of the Secretariat-Chancellery, while retaining his existing commissions. Because of his association with Cheng Yuanzhen, he was dismissed from the council and made Mentor of the Heir Apparent. Soon afterward he was promoted to Censor-in-Chief and placed in charge of transport, corvée, salt and iron, and Ever-Normal granaries for the Eastern Capital, Henan, and the Jiang-Huai region. In the aftermath of prolonged warfare, grain in the capital sold for a thousand cash per dou. Palace meals could not be served on time, and suburban farmers stripped ears from the stalk to meet tax deliveries. Yan then conducted a personal inspection, traveling by water along the Huai and Si to Bian and then into the Yellow River. He followed the course past Dizhu and Xiaoshi to examine the remains of the Sanmen works; and reached Heyin, Gong, and Luoyang, where he studied Yuwen Kai's Liang Duke weir that diverted the river into the Tongji Canal and Li Jie's new dikes, learning every advantage and defect in the waterways. Fearing that others would tie his hands, he wrote to Chief Minister Yuan Zai: "Broadly speaking, canal transport has four benefits and four drawbacks. The capital and its three adjunct commanderies groan under heavy tax deliveries. If grain from the Huai region and the lakes can reach them, corvée and levies may be cut by half—this is the first benefit; the Eastern Capital lies in ruins, with scarcely one household in a hundred still standing. If the transport route is restored, villages and market towns can gradually be resettled—this is the second benefit; when generals defy the court or barbarians raid the borders, the knowledge that tribute grain is flowing in steadily and army provisions are ample can overawe both Chinese and foreigners—this is the third benefit; once boats and carts are linked and goods of every kind converge, with trade by sea and over mountain passes, the prosperity of the Zhenguan and Yonghui reigns may be approached again—this is the fourth benefit. From Yiyang and Xiong'er to Hulao and Chenggao, a stretch of five hundred li holds barely a thousand visible households. Homes lack even a foot of timber, hearths show scarcely a wisp of smoke, and beasts roam where ghosts might wail—yet to replace canal transport with relay carts in such a land would be nearly impossible. This is the first drawback; since the rebellions the Yellow River and Bian Canal have gone unrepaired. Collapsed banks and drowned timber have silted the channels everywhere, so that a thousand-li passage along the Si is like steering a boat through a net—this is the second drawback; along the six hundred li between Dongyuan and Dizhu, from Chi to the north bank, frontier patrols have long ceased. Brigands and rebels hold both banks of the river—this is the third drawback; From Huaiyin to Puban stretches three thousand li of garrisons facing one another. The central armies are commanded by chief ministers and great feudatories who constantly plead that they lack padded clothing and eat half beans. Wherever canal grain arrives, they seize it for their troops. No lone envoy bearing a folded dispatch can restrain them—this is the fourth drawback." Yuan Zai was then monopolizing court power. Once he received the letter, he entrusted all canal transport to Yan, who was thus able to bring his full abilities to bear. When the first annual shipment arrived, the emperor was overjoyed. He sent guards with ceremonial music to welcome Yan at the Eastern Wei Bridge and dispatched a fast courier with words of praise: "Minister, you are my Marquis of Zan." Each year he delivered four hundred thousand hu of grain, and thereafter, even when Guanzhong suffered flood or drought, prices no longer soared.

再遷吏部尚書，又兼益湖南、荊南、山南東道轉運、常平、鑄錢使，與第五琦分領天下金谷。又知吏部三銓事，推處最殿分明，下皆慴伏。元載得罪，詔晏鞫之。晏畏載黨盛，不敢獨訊，更敕李涵等五人與晏雜治。王縉得免死，晏請之也。

He was promoted again to Minister of the Civil Service and also given charge of transport, Ever-Normal granaries, and coinage for Yizhou, Hunan, Jingnan, and Shannan East Circuit, sharing control of the empire's finances with Di Wuqi. He also oversaw the three selection boards of the Ministry of the Civil Service. His rankings of candidates were unmistakably clear, and all subordinates submitted in awe. When Yuan Zai was condemned, the court ordered Yan to conduct the interrogation. Yan feared Zai's faction was too powerful to interrogate alone and asked that Li Han and four others join him in the inquiry. Wang Jin was spared execution at Yan's intercession.

常袞執政，忌晏有公望，乃言晏舊德，當師長百僚，用為左僕射，實欲奪其權。帝以計務方治，詔以僕射領使如舊。初，晏分置諸道租庸使，慎簡臺閣士專之。時經費不充，停天下攝官，獨租庸得補署，積數百人，皆新進銳敏，盡當時之選，趣督倚辦，故能成功。雖權貴幹請，欲假職仕者，晏厚以稟入奉之，然未嘗使親事，是以人人勸職。嘗言：「士有爵祿，則名重於利；吏無榮進，則利重於名。」故檢劾出納，一委士人，吏惟奉行文書而已。所任者，雖數千里外，奉教令如目前，頻伸諧戲不敢隱。惟晏能行之，它人不能也。代宗嘗命考所部官吏善惡，刺史有罪者，五品以上輒系劾，六品以下杖然後奏。

When Chang Gun held power, he resented Yan's public standing. Praising Yan's long service, he argued that Yan should head the bureaucracy and appointed him Left Vice Director—an honor meant in fact to strip him of real authority. Because fiscal affairs were still urgent, the emperor ordered that Yan retain his commissions as before despite the vice directorship. From the outset Yan established corvée commissioners in each circuit and carefully chose specialists from the central bureaucracy to staff them. Funds were then scarce and acting officials were suspended empire-wide, but the corvée offices alone could make supplemental appointments. Yan gathered several hundred of the sharpest new men available, pressed them into urgent service, and thereby achieved success. When powerful men sought posts for their clients, Yan paid them generously from incoming revenue but never let them handle real business, so that everyone else was driven to perform their duties. He once remarked, "When a gentleman holds rank and stipend, reputation outweighs profit; but when a clerk has no prospect of honorable advancement, profit outweighs reputation." Accordingly he entrusted all auditing of receipts and disbursements to educated officials, while clerks merely executed the paperwork. Those he appointed, though thousands of li distant, obeyed his orders as if he stood before them, reporting frankly and withholding nothing. Only Yan could operate in this way; no one else could match him. Emperor Daizong once ordered him to evaluate officials under his jurisdiction. Prefects found guilty at fifth rank or above were immediately arrested and impeached; those of sixth rank or below were beaten first and then reported to the throne.

李靈耀反，河南節帥或不奉法，擅征賦，州縣益削。晏常以羨補乏，人不加調，而所入自如。第五琦始榷鹽佐軍興，晏代之，法益密，利無遺入。初，歲收緡錢六十萬，末乃什之，計歲入千二百萬，而榷居太半，民不告勤。京師鹽暴貴，詔取三萬斛以贍關中，自揚州四旬至都，人以為神。至湖嶠荒險處，所出貨皆賤弱，不償所轉，晏悉儲淮、楚間，貿銅易薪，歲鑄緡錢十餘萬。其措置纖悉如此。諸道巡院，皆募駛足，置驛相望，四方貨殖低昂及它利害，雖甚遠，不數日即知，是能權萬貨重輕，使天下無甚貴賤而物常平，自言如見錢流地上。每朝謁，馬上以鞭算。質明視事，至夜分止，雖休澣不廢。事無閑劇，即日剖決無留。所居修行裏，粗樸庳陋，飲食儉狹，室無媵婢。然任職久，勢軋宰相，要官華使多出其門。自江淮茗橘珍甘，常與本道分貢，競欲先至，雖封山斷道，以禁前發，晏厚貲致之，常冠諸府，由是冒怨益多。饋謝四方有名士無不至，其有口舌者，率以利啖之，使不得有所訾短。故議者頗言晏任數固恩。大歷時政因循，軍國皆仰晏，未嘗檢質。德宗立，言者屢請罷轉運使，晏亦固辭，不許。又加關內河東三川轉運、鹽鐵及諸道青苗使。

When Li Lingyao rebelled, some Henan military commissioners ignored the law and levied taxes on their own authority, further weakening prefectures and counties. Yan constantly used surpluses from one region to cover shortages in another, so that the people faced no added levies while revenue remained steady. Di Wuqi had first imposed the salt monopoly to fund the armies. Yan succeeded him and tightened the system until every possible profit was captured. At first annual cash receipts were six hundred thousand strings; eventually he increased them tenfold to twelve million, with the salt monopoly supplying more than half, yet the people did not complain of undue burden. When salt prices in the capital soared, he was ordered to deliver thirty thousand hu to supply Guanzhong. The shipment reached the capital from Yangzhou in forty days, and the people regarded it as miraculous. In remote lake and mountain districts the local goods were too cheap to justify transport costs. Yan stockpiled them between the Huai and Chu, traded copper for fuel, and annually cast more than a hundred thousand strings of cash. His arrangements were meticulous in this fashion throughout. In each circuit's inspection offices he hired swift couriers and set relay stations at intervals, so that price movements and market conditions even in distant regions were known within days. He could thereby regulate the weight of every commodity and keep prices level across the empire, saying that he could see money flowing over the ground. On his way to court each morning he worked figures with his riding crop as he rode. He began work at dawn and did not stop until midnight, and even on his days off he kept at it. Whether a matter was trivial or urgent, he settled it the same day without backlog. His home in Xiuxing Lane was plain and shabby, his meals frugal, and his household kept no concubines or serving women. Yet after long service his power rivaled that of the chief ministers, and many key posts and distinguished envoys came from his patronage. Fine tea, tangerines, and delicacies from the Jiang-Huai were often shared as tribute with local circuits, each striving to arrive first. Though mountains were closed and roads blocked to prevent early shipment, Yan paid lavishly to secure the finest goods and consistently outdid every other prefecture, provoking ever more resentment. He lavished gifts on renowned scholars throughout the realm, and those inclined to criticize him were usually bought off with profit so they could find no fault. Critics therefore often said that Yan relied on manipulation to secure imperial favor. During the Dali reign government drifted along inertia, and both army and state depended on Yan without anyone auditing his accounts. When Emperor Dezong took the throne, critics repeatedly called for abolishing the transport commission, and Yan himself repeatedly asked to resign, but neither request was granted. He was further given charge of transport and salt and iron for Guannei, Hedong, and the Three Rivers circuits, as well as the green-sprout tax in every circuit.

始，楊炎為吏部侍郎，晏為尚書，盛氣不相下。晏治元載罪，而炎坐貶。及炎執政，銜宿怒，將為載報仇。先是，帝居東宮，代宗寵獨孤妃，而愛其子韓王。宦人劉清潭與嬖幸請立妃為後，且言王數有符異，以搖東宮。時妄言晏與謀。至是，炎見帝流涕曰：「賴祖宗神靈，先帝與陛下不為賊臣所間，不然，劉晏、黎幹搖動社稷，兇謀果矣。今幹伏辜而晏在，臣位宰相，不能正其罪，法當死。」崔祐甫曰：「陛下已廓然大赦，不當究飛語，致人於罪。」朱泚、崔寧力相解釋，寧尤切至。炎怒，斥寧於外，遂罷晏使。坐新故所交簿物抗謬，貶忠州刺史，中官護送。炎必欲傅其罪，知庾準與晏素憾，乃擢為荊南節度使。準即奏晏與朱泚書，語言怨望，又搜卒，擅取官物，脅詔使，謀作亂。炎證成之。

Earlier Yang Yan had been Vice Minister of the Civil Service while Yan was Minister, and the two clashed in mutual arrogance. When Yan prosecuted Yuan Zai's crimes, Yang Yan was demoted as a collateral victim. When Yang Yan came to power, he nursed his old grievance and set out to avenge Yuan Zai. Earlier, while the emperor was still heir apparent, Daizong favored Consort Dugu and doted on her son, the Prince of Han. The eunuch Liu Qingtan and other favorites urged that the consort be made empress and claimed that the prince showed repeated supernatural signs meant to unsettle the heir apparent. Rumors then falsely implicated Liu Yan in the intrigue. Now Yang Yan appeared before the emperor in tears and said, "Thanks to the spirits of our ancestors, the late emperor and Your Majesty were not turned against each other by traitorous ministers. Otherwise Liu Yan and Li Gan would have shaken the throne, and their wicked plot would have succeeded. Li Gan has paid for his crimes, but Liu Yan still lives. I hold the post of chief minister yet cannot bring him to justice. By law I deserve death myself. Cui Youfu objected, "Your Majesty has already proclaimed a great amnesty. You must not pursue idle rumors and condemn men on their basis." Zhu Ci and Cui Ning strongly pleaded on Yan's behalf, Cui Ning most urgently of all. Yang Yan in anger had Cui Ning sent away from court and then stripped Liu Yan of his commissions. On charges of irregularities in the account books of his associates, he was demoted to inspector of Zhong Prefecture under escort by palace eunuchs. Yang Yan was determined to fix guilt upon him. Knowing that Yu Zhun had long borne a grudge against Yan, he promoted Yu to military commissioner of Jingnan. Yu Zhun immediately memorialized that Yan had written to Zhu Ci in resentful language, had illegally impressed soldiers, seized government property, intimidated imperial envoys, and plotted rebellion. Yang Yan confirmed the charges.

建中元年七月，詔中人賜晏死，年六十五。後十九日，賜死詔書乃下，且暴其罪。家屬徙嶺表，坐累者數十人，天下以為冤。時炎兼刪定使，議籍沒，眾論不可，乃止。然已命簿錄其家，唯雜書兩乘，米麥數斛，人服其廉。淄青節度使李正己表誅晏太暴，不加驗實，先誅後詔，天下駭惋，請還其妻子。不報。興元初，帝浸寤，乃許歸葬。貞元五年，遂擢晏子執經為太常博士，宗經秘書郎。執經還官，求追命，有詔贈鄭州刺史，又加司徒。

In the seventh month of the first year of Jianzhong, an edict ordered a palace eunuch to grant Liu Yan death by imperial command. He was sixty-five. Nineteen days later the formal edict ordering his death was issued, publicly listing his crimes. His family was exiled to the far south, and dozens of associates were implicated. The empire regarded it as a gross injustice. Yang Yan, who also served as commissioner for editorial revision, proposed confiscating Yan's property, but public opinion would not allow it and the proposal was dropped. An inventory of his household had already been ordered, however, and turned up only two cartloads of miscellaneous books and a few hu of grain. All admired his integrity. Li Zhengyi, military commissioner of Ziqing, memorialized that Yan's execution had been too brutal—carried out without verification, the sentence pronounced before the edict was issued. The empire was shocked and grieved, and many petitioned for the return of his wife and children. The court gave no reply. Early in the Xingyuan reign the emperor gradually came to his senses and permitted Yan's remains to be brought home for burial. In the fifth year of Zhenyuan, Yan's son Zhijing was appointed Erudite of the Imperial Sacrifices and Zongjing was made a secretary. When Zhijing returned to office he petitioned for posthumous honors for his father. An edict granted Liu Yan the title of Inspector of Zheng Prefecture and further elevated him to Grand Mentor.

晏歿二十年，而韓洄、元琇、裴腆、李衡、包佶、盧徵、李若初繼掌財利，皆晏所辟用，有名於時。

Twenty years after Yan's death, Han Hui, Yuan Xiu, Pei Tian, Li Heng, Bao Gu, Lu Zheng, and Li Ruochu in turn managed the empire's finances—all men Yan had recruited and all renowned in their day.

晏既被誣，而舊吏推明其功。陳諫以為管、蕭之亞，著論紀其詳，大略以「開元、天寶間天下戶千萬，至德後殘於大兵，饑疫相仍，十耗其九，至晏充使，戶不二百萬。晏通計天下經費，謹察州縣災害，蠲除振救，不使流離死亡。初，州縣取富人督漕免，謂之『船頭』；主郵遞，謂之『捉驛』；稅外橫取，謂之『白著』。人不堪命，皆去為盜賊。上元、寶應間，如袁晁、陳莊、方清、許欽等亂江淮，十餘年乃定。晏始以官船漕，而吏主驛事，罷無名之斂，正鹽官法，以裨用度。起廣德二年，盡建中元年，黜陟使實天下戶，收三百餘萬。王者愛人，不在賜與，當使之耕耘織纴，常歲平斂之，荒年蠲救之，大率歲增十之一。而晏尤能時其緩急而先後之。每州縣荒歉有端，則計官所贏，先令曰：『蠲某物，貸某戶。』民未及困，而奏報已行矣。議者或譏晏不直賑救，而多賤出以濟民者，則又不然。善治病者，不使至危憊；善救災者，勿使至賑給。故賑給少則不足活人，活人多則闕國用，國用闕則復重斂矣；又賑給近僥幸，吏下為奸，強得之多，弱得之少，雖刀鋸在前不可禁。以為二害。災沴之鄉，所乏糧耳，它產尚在，賤以出之，易其雜貨，因人之力，轉於豐處，或官自用，則國計不乏；多出菽粟，恣之糶運，散入村閭，下戶力農，不能詣市，轉相沾逮，自免阻饑，不待令驅。以為二勝。晏又以常平法，豐則貴取，饑則賤與，率諸州米嘗儲三百萬斛。豈所謂有功於國者邪！」

After Yan was falsely condemned, his former subordinates came forward to clarify his achievements. Chen Jian ranked him alongside Guan Zhong and Xiao He and wrote a detailed treatise on his career, noting in summary that "during the Kaiyuan and Tianbao reigns the empire held ten million households, but after the Zhide era warfare, famine, and pestilence in succession destroyed nine-tenths of them, so that when Yan took office fewer than two million households remained. Yan calculated the empire's total expenditures, carefully monitored disasters in every prefecture and county, and remitted taxes and provided relief so that the people were not driven to wander and die. Previously prefectures and counties had pressed wealthy men to supervise canal transport in lieu of tax, calling them "boat heads"; those who managed postal relays were called "relay catchers"; and extralegal levies beyond the tax quota were called "naked exactions." The people could not endure such burdens and fled to become bandits. Between the Shangyuan and Baoying reigns rebels such as Yuan Chao, Chen Zhuang, Fang Qing, and Xu Qin ravaged the Jiang-Huai region, and more than a decade passed before order was restored. Yan first used official transport vessels and put clerks in charge of relay stations, abolished unauthorized levies, reformed the salt monopoly, and thereby supplemented state revenue. From the second year of Guangde through the first year of Jianzhong, promotion-and-demotion commissioners verified households empire-wide and registered more than three million. A ruler who truly loves his people does not merely bestow gifts but ensures that they plow and weave. In normal years he levies taxes evenly; in famine years he remits and relieves. On average revenue increased by one-tenth each year. Yan was especially skilled at timing relief according to urgency and priority. Whenever a prefecture or county showed signs of famine, he calculated official surpluses and issued orders in advance: "Remit such-and-such tax; lend to such-and-such household." Relief was implemented before the people had yet reached distress. Some critics mocked Yan for not distributing relief directly but instead selling goods cheaply to aid the people—yet this criticism too was mistaken. A skilled physician does not wait until the patient is critically exhausted; and one skilled at disaster relief does not wait until relief distribution becomes necessary. If relief is too little, it cannot save enough lives; if too much is given, state funds are depleted; and when state funds run short, heavy levies are imposed again. Moreover relief distribution invites opportunism and clerical fraud—the strong seize more, the weak receive less—and even the threat of execution cannot stop it. These were considered two harms of direct relief. In disaster-stricken districts grain alone is lacking while other goods remain. Sell them cheaply, exchange them for miscellaneous goods, rely on local effort to transfer them to abundant regions, or let the government use them directly—then state accounts are not depleted; release beans and millet for free sale and transport into villages and hamlets, where farming households unable to reach markets receive grain through local exchange and thereby escape famine without waiting for official orders. These were considered two advantages of Yan's method. Yan also applied the Ever-Normal granary system, buying at high prices in years of plenty and selling cheaply in famine years, so that prefectures on average stored three million hu of grain. Was this not service worthy of a statesman!"

琇後以尚書右丞判度支，國無橫斂而軍旅濟。為韓滉所惡，貶雷州司戶參軍。坐私入廣州，賜死。腆以兵部侍郎判度支，封聞喜縣公。衡歷戶部侍郎。

Yuan Xiu later served as Right Vice Director of the Secretariat with charge of the Bureau of Revenue, maintaining the realm without extralegal levies while keeping the armies supplied. Han Huang bore him ill will and had him demoted to revenue adjutant of Lei Prefecture. He was sentenced to death by imperial command for entering Guangzhou without authorization. Pei Tian served as Vice Minister of War with charge of the Bureau of Revenue and was enfeoffed as Duke of Wenxi County. Li Heng rose to Vice Minister of the Household.

佶字幼正，潤州延陵人。父融，集賢院學士，與賀知章、張旭、張若虛有名當時，號「吳中四士」。佶擢進士第，累官諫議大夫。坐善元載，貶嶺南。晏奏起為汴東兩稅使。晏罷，以佶充諸道鹽鐵輕貨錢物使，遷刑部侍郎，改秘書監，封丹陽郡公。

Bao Gu, whose style name was Youzheng, came from Yanling in Run Prefecture. His father Bao Rong was a scholar of the Hall of Assembled Worthies and, together with He Zhizhang, Zhang Xu, and Zhang Ruoxu, was famed in his day as one of the "Four Scholars of Wu." Bao Gu passed the jinshi examination and rose to the post of Remonstrance Censor. Because of his association with Yuan Zai, he was demoted to Lingnan. Liu Yan memorialized to recall him as commissioner for the two-tax system east of Bian. When Yan was dismissed, Bao Gu was appointed commissioner for salt, iron, and light goods in every circuit, promoted to Vice Minister of Justice, then made Director of the Palace Library and enfeoffed as Duke of Danyang.

徵，幽州人。晏薦為殿中侍御史。晏得罪，貶珍州司戶參軍。元琇判度支，薦為員外郎。琇得罪，貶秀州長史，三遷給事中。戶部侍郎竇參善之，方倚以代己，會同州刺史缺，參請用尚書左丞趙憬，德宗惡參，欲間其腹心，更用徵為之。久乃徙華州，厚結權近，冀進用。同、華地迫而貧，所獻嘗觳陋，至徵厚賦斂，有所奉入，輒加常數，人不堪其求。

Lu Zheng was a native of Youzhou. Liu Yan recommended him as palace attending censor. When Yan was condemned, Lu Zheng was demoted to revenue adjutant of Zhen Prefecture. When Yuan Xiu took charge of the Bureau of Revenue, he recommended Lu Zheng as an outside director. When Yuan Xiu was condemned, Lu Zheng was demoted to chief administrator of Xiu Prefecture but was later promoted three times to Drafting Attendant. Vice Minister of the Household Dou Can favored him and planned to rely on him as successor. When the post of Tong Prefecture inspector fell vacant, Can recommended Left Vice Director Zhao Jing, but Emperor Dezong, who disliked Can, wished to break up his inner circle and instead appointed Lu Zheng. After some time he was transferred to Hua Prefecture, where he cultivated ties with powerful courtiers in hopes of advancement. Tong and Hua were cramped and poor prefectures whose tribute offerings had been meager, but Lu Zheng imposed heavy levies and always added to the regular quota whenever tribute was delivered, until the people could bear his exactions no longer.

若初者，事晏為冗職，包佶稱之。歷太康令，勸刺史李芃斂羨錢，交權幸，芃厚遇之。累遷浙東觀察使。代王緯為浙西觀察、諸道鹽鐵使。時天下錢少貨輕，州縣禁錢不出境，商賈不通。若初始奏縱錢以起萬貨，詔可。而持剛檢下，吏民畏服。卒，贈禮部尚書。

Li Ruochu had served Liu Yan in a minor post and was praised by Bao Gu. He served as magistrate of Taikang, urged the inspector Li Peng to collect surplus funds, cultivated ties with powerful favorites, and was generously treated by Li Peng. He was promoted to observation commissioner of Zhedong. He succeeded Wang Wei as observation commissioner of Zhexi and commissioner for salt and iron in every circuit. At the time cash was scarce and goods cheap throughout the empire, and prefectures forbade cash from leaving their borders, blocking commerce. Li Ruochu first memorialized to allow cash to circulate freely so as to revive trade, and the court approved. Yet he governed with stern discipline, and officials and commoners alike submitted in awe. Upon his death he was posthumously appointed Minister of Rites.

宗經終給事中、華州刺史。子濛，字仁澤。舉進士，累官度支郎中。會昌初，擢給事中。以材為宰相李德裕所知。時回鶻衰，朝廷經略河、湟，建遣濛按邊，調兵械糧餉，為宣慰靈夏以北党項使。始議造木牛運。宣宗立，德裕得罪，濛貶朗州刺史，終大理卿。

Zongjing ended his career as Drafting Attendant and inspector of Hua Prefecture. His son Liu Meng, whose style name was Renze. He passed the jinshi examination and rose to director of the Bureau of Revenue. Early in the Huichang reign he was promoted to Drafting Attendant. His ability won the notice of Chief Minister Li Deyu. With the Uyghurs in decline and the court planning operations in the He and Huang regions, Meng was dispatched to inspect the frontier, arrange weapons and grain supplies, and appointed commissioner to console the Tangut tribes north of Ling and Xia. He was the first to propose building wooden-ox transport wagons. When Emperor Xuanzong took the throne, Li Deyu fell from power and Meng was demoted to inspector of Lang Prefecture, ending his career as director of the Court of Judicial Review.

晏兄暹，為汾州刺史。天資疾惡，所至以方直為觀察使所畏。建中末，召為御史大夫。宰相盧杞憚其嚴，更薦前河南尹於頎代之。暹終潮州刺史。

Yan's elder brother Liu Xian served as inspector of Fen Prefecture. By nature he was swift to condemn wrongdoing, and wherever he served his uncompromising integrity made observation commissioners fear him. Late in the Jianzhong reign he was summoned to serve as Censor-in-Chief. Chief Minister Lu Qi feared his severity and instead recommended the former Henan intendant Yu Yi in his place. Liu Xian ended his career as inspector of Chao Prefecture.

頎字休明，河南人。初為京兆士曹參軍，尹史翙器之。翙鎮山南東道，表為判字。翙死亂兵手，頎挺出收葬之，時稱其誼。累遷京兆尹，任機譎，為政煩碎無大體，元載昵厚之。載得罪，出鄭州刺史，徙河南尹，以佞柔，故得為大夫。三遷工部尚書，入朝，仆金吾仗下，御史劾之，以太子少師致仕，卒。

Yu Yi, whose style name was Xiuming, was a native of Henan. He first served as a revenue adjutant under the Jingzhao intendant, who valued his abilities. When Shi Hui was posted to Shannan East Circuit, he recommended Yi as his administrative aide. When Shi Hui was killed by mutinous troops, Yi stepped forward to recover and bury his body, winning praise for his loyalty. He rose to Jingzhao intendant, governing with crafty cleverness in petty, detail-obsessed fashion without grasp of larger principles, and enjoyed the favor of Yuan Zai. When Yuan Zai fell, Yi was sent out as inspector of Zheng Prefecture, then transferred to Henan intendant, and through flattery and pliancy secured the post of Censor-in-Chief. He was promoted three times to Minister of Works. Entering court one day, he fell beneath the Golden Crow guard formation. Censors impeached him, and he retired as Mentor of the Heir Apparent before his death.

暹孫潼，字子固。擢進士第，杜悰判度支，表為巡官，累遷祠部郎中。大中初，討党項羌，軍食乏，宰相欲以潼為使，難其遣。潼見宰相曰：「上念邊饋，議遣使，潼畏不稱耳，安敢憚行？」遂命為供軍使。會復河、湟，調師屯守，以潼判度支河、湟供軍案。歷京兆少尹。山南有劇賊，依山為剽，宣宗怒，欲討之，宰相崔鉉曰：「此陛下赤子，迫於饑寒，弄兵山谷間，不足討，請遣使喻釋之。」詔潼馳往。潼挺身直叩其壘曰：「有詔赦爾罪。」盜皆列拜，約潼就館而降。會山南節度使封敖遣兵擊賊，潼罷歸。

Liu Xian's grandson Liu Tong, whose style name was Zigù. He passed the jinshi examination. When Du Cong took charge of the Bureau of Revenue, he recommended Tong as touring officer, and Tong rose to director of the Bureau of Sacrifices. Early in the Dazhong reign, when campaigning against the Tangut Qiang, army provisions ran short. The chief ministers wished to appoint Tong as supply envoy but hesitated to send him. Tong appeared before the chief ministers and said, "The emperor is concerned about frontier supplies and is considering sending an envoy. I fear only that I may not prove equal to the task—how could I shrink from going?" He was accordingly appointed army supply commissioner. When the He and Huang regions were recovered and troops deployed to garrison them, Tong was placed in charge of the Bureau of Revenue's He-Huang supply office. He served as junior intendant of Jingzhao. Fierce bandits in Shannan preyed on travelers from mountain strongholds. Emperor Xuanzong was angry and wished to suppress them, but Chief Minister Cui Xuan said, "These are Your Majesty's own children, driven by hunger and cold to take up arms in the valleys. They are not worth a campaign—send an envoy to instruct and release them." An edict ordered Tong to hurry there at once. Tong went alone to their fortress and announced, "An edict pardons your crimes." The bandits all lined up and bowed, agreeing to surrender once Tong entered their camp. Just then the Shannan military commissioner Feng Ao dispatched troops to attack the bandits, and Tong withdrew and returned.

數陳邊事，擢右諫議大夫。出為朔方、靈武節度使。坐累貶鄭州刺史，改湖南觀察使。召為左散騎常侍。拜昭義節度使，徙河東，又徙西川。時李福討南詔，兵不利，潼至，填以恩信，蠻皆如約。六姓蠻持兩端，為南詔間候。有卑籠部落者請討之，潼因出兵襲擊，俘五千人。南詔大懼，自是不敢犯邊。以功加檢校尚書右僕射。卒，贈司空。

After repeatedly memorializing on frontier affairs, he was promoted to Right Remonstrance Censor. He was sent out as military commissioner of Shuofang and Lingwu. Implicated in a case, he was demoted to inspector of Zheng Prefecture, then transferred to observation commissioner of Hunan. He was recalled to serve as Left Regular Attendant. He was appointed military commissioner of Zhaoyi, then transferred to Hedong and afterward to Xichuan. When Li Fu campaigned against Nanzhao with poor results, Tong arrived and won the tribes over with favor and trust until they all kept their agreements. The Six-Clan tribes hedged their allegiance and served as scouts for Nanzhao. When the Beilong tribe requested permission to attack them, Tong sent troops in a surprise raid and captured five thousand men. Nanzhao was greatly alarmed and thereafter did not dare raid the frontier. For this achievement he was given the additional title of Acting Right Vice Director of the Secretariat. Upon his death he was posthumously appointed Minister of Works.

第五琦

Di Wuqi

第五琦，字禹珪，京兆長安人。少以吏干進，頗能言強國富民術。天寶中，事韋堅。堅敗，不得調。久之，為須江丞，太守賀蘭進明才之。安祿山反，進明徙北海，奏琦為錄事參軍事。時賊已陷河間、信都，進明未戰，玄宗怒，遣使封刀趣之，曰：「不亟進兵，即斬首。」進明懼，不知所出。琦勸厚以財募勇士，出賊不意。如其計，復收所陷郡。

Di Wuqi, whose style name was Yugui, came from Chang'an in Jingzhao. In youth he advanced through clerical skill and was adept at expounding methods to strengthen the state and enrich the people. During the Tianbao reign he served under Wei Jian. When Wei Jian fell from power, Wuqi could not secure a new appointment. After a long interval he was appointed assistant magistrate of Xujiang, where the prefect Helan Jinming recognized his talent. When An Lushan rebelled, Jinming was transferred to Beihai and recommended Wuqi as recording secretary. The rebels had already seized Hejian and Xindu, yet Jinming had not engaged them. Emperor Xuanzong in anger sent an envoy bearing a sealed sword with the warning, "Advance at once or lose your head. Jinming was terrified and at a loss. Wuqi urged him to spend generously recruiting brave men and strike where the rebels least expected. Following his plan, the lost prefectures were recovered.

肅宗駐彭原，進明遣琦奏事，既謁見，即陳：「今之急在兵，兵強弱在賦，賦所出以江淮為淵。若假臣一職，請悉東南寶貲，飛餉函、洛，惟陛下命。」帝悅，拜監察御史、句當江淮租庸使。遷司虞員外郎、河南等五道支度使。遷司金郎中，兼侍御史、諸道鹽鐵鑄錢使。鹽鐵名使，自琦始。進度支郎中，兼御史中丞。當軍興，隨事趣辦，人不益賦而用以饒，於是遷戶部侍郎、判度支，河南等道支度、轉運、租庸、鹽鐵、鑄錢、司農、太府出納、山南東西、江西、淮南館驛等使。乾元二年，進同中書門下平章事。

Emperor Suzong was encamped at Pengyuan. Jinming sent Wuqi to report to court, and upon audience he declared, "The urgent need now is the army; the army's strength depends on revenue; and revenue flows from the Jiang-Huai as from a deep reservoir. If Your Majesty will grant me a post, I shall gather all the southeast's wealth and swiftly supply Hong and Luoyang—only await Your Majesty's command. The emperor was pleased and appointed him Attending Censor and commissioner for Jiang-Huai corvée and tax transport. He was promoted to outside director of the Bureau of Agriculture and revenue commissioner for Henan and four other circuits. He was promoted to director of the Bureau of Coinage and concurrent Attending Censor and commissioner for salt, iron, and coinage in every circuit. The title of salt and iron commissioner began with Wuqi. He was promoted to director of the Bureau of Revenue and concurrent Censor-in-Chief. During the military crisis he handled affairs as they arose so that the people faced no added levies while state funds remained ample. He was therefore promoted to Vice Minister of the Household with charge of the Bureau of Revenue and numerous related commissions. In the second year of Qianyuan he was promoted to Associate Director of the Secretariat-Chancellery.

初，琦請鑄乾元重寶錢，以一代十。既當國，又鑄重規，一代五十。會物價騰踴，餓饉相望，議者以為非是，詔貶忠州長史。會有告琦納金者，遣御史馳按，琦辭曰：「位宰相，可自持金邪？若付受有狀，請歸罪有司。」御史不曉，以為具服，獄上之，遂長流夷州。

At first Wuqi proposed casting the Qianyuan Heavy Treasure coin, each piece to count as ten. Once he held state power, he also cast the Heavy Regulation coin, each piece to count as fifty. When prices soared and famine spread, critics condemned the policy and he was demoted to chief administrator of Zhong Prefecture. Just then someone reported that Wuqi had accepted bribes in gold. Censors were dispatched to investigate. Wuqi protested, "As chief minister, how could I carry gold on my person? If there is proof of bribery, let the responsible office determine my guilt. The censors misunderstood this as a confession, sent the case upward, and he was exiled to Yai Prefecture.

寶應初，起為朗州刺史，有異政，拜太子賓客。吐蕃盜京師，郭子儀表為糧料使，兼御史大夫、關內元帥副使。改京兆尹。俄加判度支、鑄錢、鹽鐵、轉運、常平等使。累封扶風郡公。復以戶部侍郎兼京兆尹。坐與魚朝恩善，貶括州刺史。徙饒、湖二州。復為太子賓客、東都留守。德宗素聞其才，將復用，召之。會卒，年七十一，贈太子少保。子峰、婦鄭，皆以孝著，表闕於門。

Early in the Baoying reign he was restored as inspector of Lang Prefecture, where his unusual governance won him appointment as Mentor of the Heir Apparent. When the Tibetans raided the capital, Guo Ziyi recommended him as grain commissioner and concurrent Censor-in-Chief and deputy commander-in-chief of Guannei. He was appointed Jingzhao intendant. Soon afterward he was additionally given charge of the Bureau of Revenue, coinage, salt and iron, transport, and Ever-Normal granaries. He was repeatedly enfeoffed as Duke of Fufeng. He again served as Vice Minister of the Household and concurrent Jingzhao intendant. Because of his association with Yu Chaoen he was demoted to inspector of Kuo Prefecture. He was transferred to the prefectures of Rao and Hu. He was again made Mentor of the Heir Apparent and defender of the Eastern Capital. Emperor Dezong had long heard of his ability and was about to restore him to office when he was summoned. He died before taking office, at age seventy-one, and was posthumously appointed Junior Mentor of the Heir Apparent. His son Feng and his daughter-in-law Lady Zheng were all famed for filial piety, and a memorial tablet was erected at their gate.

班宏，衛州汲人。父景倩，國子祭酒，以儒名家。宏，天寶中擢進士第，調右司禦胄曹參軍。高適鎮劍南，表為觀察判官。青城人以左道惑眾，謀作亂。事覺，誣引屯將規緩死，眾兇懼，宏驗治，即殺之，人心大安。郭英乂代適，表雒令，以病解。

Ban Hong came from Ji in Wei Prefecture. His father Ban Jingqian was Rector of the Directorate of Education and made the family renowned through Confucian scholarship. During the Tianbao reign Hong passed the jinshi examination and was appointed assistant in the Bureau of Imperial Carriages. When Gao Shi was posted to Jiannan, he recommended Hong as his observation administrative aide. The people of Qingcheng used heterodox teachings to delude the masses and plotted rebellion. When the plot was discovered, the ringleaders falsely implicated garrison officers to delay execution. Hong investigated, immediately executed the guilty, and greatly reassured the people. Guo Yingyi succeeded Gao Shi and recommended him as magistrate of Luo, but Hong resigned citing illness.

大歷中，擢起居舍人，四遷給事中。李寶臣死，子惟嶽匿喪求節度，帝遣宏使成德喻其軍，惟嶽厚獻遣，宏不納，還報稱旨，擢刑部侍郎、京官考使。右僕射崔寧署兵部侍郎劉乃為上下考，宏不從，曰：「今軍在節度，雖有尺籍伍符，省署不校也。夫上多虛美，則下趨競；上阿容，則下朋黨。」因削之。乃聞，謝曰：「敢掠一美以邀二罪乎？」進吏部侍郎。

During the Dali reign he was promoted to Secretariat attendant and advanced four times to Drafting Attendant. When Li Baochen died, his son Li Wei Yue concealed the death and sought the military commission. The emperor dispatched Hong to instruct the Chengde army. Wei Yue offered lavish parting gifts, but Hong refused them. His report pleased the throne, and he was promoted to Vice Minister of Justice and commissioner for capital official evaluation. Right Vice Director Cui Ning assigned Vice Minister of War Liu Nai the highest and lowest evaluation grades. Hong refused, saying, "The armies now lie under military commissioners. Though roster rolls exist, the central offices do not verify them. When superiors heap empty praise upon subordinates, inferiors rush to compete; when superiors indulge flattery, inferiors form factions. He therefore struck the evaluation from the record. When Liu Nai heard, he apologized, "How could I seize one compliment only to invite two punishments? Hong was promoted to Vice Minister of the Civil Service.

貞元初，仍旱蝗，賦調益急，以戶部侍郎副度支使韓滉。俄而竇參當國，代滉使。而參任大理司直時，宏已為刑部侍郎。德宗以宏熟天下計，故進宏尚書副參，且曰：「朕藉宰相重，而眾務一委卿，無庸辭。」參亦以宏素貴，私謂曰：「閱歲當歸使於公。」宏喜。後參胖自安，不念前語。宏剛愎，以參欺己，議事稍不合。揚子院，鹽鐵轉運之委藏也，宏任御史中丞徐粲主之，粲以賄聞，參議所代，宏固不可。參選諸院吏，未始訪宏，宏數條參所用吏過惡以聞，輒留中。無何，參以使勞，加吏部尚書，而封宏蕭國公。恨參以虛寵加己，銜之。每制旨有所營建，必極瑰麗，親程役，媚結權嬖以傾參。

Early in the Zhenyuan reign, drought and locusts persisted and tax levies grew urgent. He served as Vice Minister of the Household assisting revenue commissioner Han Huang. Soon Dou Can took power and replaced Huang as revenue commissioner. When Dou Can had served as director of justice, Hong was already Vice Minister of Justice. Because Hong knew the empire's finances thoroughly, Dezong promoted him to Minister assisting Dou Can, saying, "I rely on my chief minister's authority, yet entrust all fiscal affairs to you—do not decline. Dou Can, knowing Hong's long-standing prestige, privately told him, "After a year I shall return the commission to you." Hong was pleased. Later Dou Can grew complacent and forgot his promise. Hong was obstinate and proud. Feeling deceived by Dou Can, he increasingly disagreed with him in council. The Yangzi depot was the entrusted storehouse for salt and iron transport. Hong had Attending Censor-in-Chief Xu Can manage it. When Xu Can's bribery became known and Dou Can sought a replacement, Hong firmly refused. Dou Can selected clerks from various offices without consulting Hong, who repeatedly reported the faults of Can's appointees, but the memorials were always held within the palace. Before long Dou Can was given the additional title Minister of the Civil Service for his labors, while Hong was enfeoffed as Duke of Xiao. Hong resented that Dou Can had heaped empty honors upon him and nursed a grudge. Whenever imperial orders involved construction, he made the projects extravagantly magnificent, personally supervised the labor, and curried favor with powerful favorites to undermine Dou Can.

張滂先善於宏，薦為司農少卿。及參欲滂分掌江、淮鹽鐵，宏以滂疾惡，且以法繩粲，因謬曰：「滂強戾不可用。」滂聞，不喜。久之，參知帝遇己薄，乃讓使，然不欲宏專，問策於京兆尹薛玨，玨曰：「滂與宏交惡，而滂剛決。若分鹽鐵轉運，必能制宏。」參遂薦滂為戶部侍郎、鹽鐵轉運使，而以宏判度支，分滂關內、河東、劍南、山南西道鹽鐵轉運隸宏，以悅其意。又還江淮兩稅，置巡院官，令宏、滂共差擇。滂欲得簿最，宏不與。及署院官，更持可否不能定，處處官乏不補。滂奏言：「臣職不修，無逃死，如國家大計何？」由是有詔分掌。宏見宰相辭曰：「宏主漕，歲得江、淮米五十萬斛，前年至七十萬。今職移於人，敢請罪。」滂在側儳曰：「公所言非也。朝廷不奪公職，乃公喪官緡，縱奸吏，自取咎爾。凡為度支使，不一歲家輒鉅億，僮馬產第侈王公，非盜縣官財何以然？上既知之，故令滂分掌。今公無乃歸怨上乎？」宏不答，於是移病歸第。宰相白其狀，詔許如劉晏、韓滉故事，以東都、河南、淮南、江南、山南東道兩稅，滂主之，東渭橋以東巡院隸焉；關內、河東、劍南、山南西道宏主之。滂至揚州，乃窮劾粲，悉發其贓至鉅萬，徙死嶺表。

Zhang Pang had first been friendly with Hong and recommended him as Vice Minister of Agriculture. When Dou Can wished Zhang Pang to share management of Jiang-Huai salt and iron, Hong—because Pang was harsh and because Hong had used the law against Xu Can—falsely declared, "Pang is violent and obstinate and cannot be used. When Zhang Pang heard, he was displeased. After some time Dou Can knew the emperor's regard for him had waned. He yielded the commission yet did not wish Hong to monopolize it, and asked strategy of Jingzhao intendant Xue Jue, who said, "Pang and Hong are enemies, and Pang is firm and decisive. If salt and iron transport is divided, he will surely be able to control Hong. Dou Can therefore recommended Zhang Pang as Vice Minister of the Household and salt and iron transport commissioner, while Hong retained charge of the Bureau of Revenue. Pang's jurisdiction over Guannei, Hedong, Jiannan, and Shannan West was placed under Hong to appease him. The Jiang-Huai two-tax system was restored and touring depot officials established, to be jointly selected by Hong and Pang. Zhang Pang wished to obtain the account registers, but Hong refused. When appointing depot officials, the two men could not agree, and offices everywhere went unfilled. Zhang Pang memorialized, "Your servant has failed in his duties and deserves death—but what of the state's great plans? An edict therefore ordered divided management. Hong appeared before the chief ministers and offered to resign, saying, "I managed transport and annually delivered five hundred thousand hu of Jiang-Huai grain, reaching seven hundred thousand the year before last. Now the duty has passed to another. I dare request punishment. Zhang Pang, standing beside him, suddenly interjected, "What you say is not so. The court did not strip you of office. You yourself lost control of revenue, indulged corrupt clerks, and brought blame upon yourself. Every revenue commissioner, within a year, amasses hundreds of millions at home. Servants, horses, estates, and mansions rival those of kings and dukes. How could this happen except by stealing official wealth? The emperor already knows this, and therefore ordered me to share management. Will you now shift blame to the emperor?" Hong made no reply and reported illness, returning home. The chief ministers reported the situation. An edict followed the precedents of Liu Yan and Han Huang: Zhang Pang took charge of the two-tax system for the Eastern Capital, Henan, Huainan, Jiangnan, and Shannan East Circuit, with touring depots east of the Eastern Wei Bridge subordinate to him; while Hong took charge of Guannei, Hedong, Jiannan, and Shannan West Circuit. When Zhang Pang reached Yangzhou, he thoroughly impeached Xu Can, exposing bribes worth tens of thousands, and Can was banished to die in Lingnan.

宏清潔勤力，晨入官署夕而出，吏不堪其勞，而己益恭。參得罪，宏為有力。卒，年七十三，贈尚書右僕射，謚曰敬。後二年，滂亦罷為衛尉卿。

Hong was pure, diligent, and tireless. He entered the office at dawn and left at dusk. Clerks could scarcely bear the labor, yet he himself grew ever more respectful. When Dou Can fell, Hong had been instrumental. He died at age seventy-three and was posthumously appointed Right Vice Director of the Secretariat with the posthumous title Jing. Two years later Zhang Pang was also removed and made director of the Court of the Imperial Stud.

王紹，本名純，避憲宗諱改焉。自太原徙京兆之萬年。父端，第進士，有名天寶間，與柳芳、陸據、殷寅友善。據嘗言：「端之莊，芳之辯，寅之介，可以名世。」終工部員外郎。

Wang Shao, whose original name was Chun, changed it to avoid the taboo of Emperor Xianzong. His family moved from Taiyuan to Wannian in Jingzhao. His father Wang Duan passed the jinshi examination and was famed during the Tianbao reign, counting Liu Fang, Lu Ju, and Yin Yin among his friends. Lu Ju once remarked, "Duan's dignity, Fang's eloquence, and Yin's integrity can make names in the world. Wang Duan ended his career as outside director of the Ministry of Works.

紹少為顏真卿所器，字之曰德素，奏為武康尉。再佐蕭復府。包佶領租庸、鹽鐵使，署判官。時李希烈阻兵江淮，輸物留梗，乃徙餉道自潁入汴。紹及關，德宗已西狩，乃督輕貨趣間道走洋州。紹先見行在，帝勞之曰：「吾軍乏春服，朕且衣裘，奈何？」紹流涕曰：「佶遣臣貢奉，無慮五十萬，當即至。」帝曰：「道回遠，經費方急，何可望邪？」後五日繼至，由是紓難。遷倉部員外郎。是時，兵旱無年，詔戶部收闕官俸、稅茶及無名錢，以修荒政。紹由員外郎判務，遷戶部、兵部郎中，皆專領。進戶部侍郎，判度支，頃之遷尚書。德宗臨禦久，益不假借宰相，自竇參、陸贄斥罷，中書取充位，惟紹謹密，眷待殊厚。主計凡八年，每政事多所關訪，紹亦未嘗一言漏於人。

In youth Shao won the esteem of Yan Zhenqing, who gave him the style name Desu and recommended him as commandant of Wukang. He twice served as aide on Xiao Fu's staff. When Bao Gu held the corvée and salt and iron commissions, he appointed Shao as his administrative judge. At the time Li Xiyan blocked the Jiang-Huai with troops and transport goods were detained, so Shao shifted the supply route from Ying into Bian. When Shao reached Tong Pass, Dezong had already fled west. He therefore drove light goods along back roads to Yang Prefecture. Shao was the first to reach the mobile court. The emperor greeted him with concern: "Our army lacks spring clothing, and I myself am still wearing furs—what can be done?" Shao wept and said, "Bao Gu sent me with tribute—no less than five hundred thousand pieces—and it should arrive at once." The emperor said, "The road is long and circuitous, and funds are desperately short—how can we hope for that?" Five days later the goods arrived in succession, and the crisis was relieved. He was promoted to outside director of the Bureau of Granaries. At the time warfare and drought brought year after year of hardship. An edict ordered the Ministry of the Household to collect vacant official salaries, tea taxes, and miscellaneous levies to fund famine relief. Shao advanced from outside director to director of the Household and War ministries, holding sole charge of each. He was promoted to Vice Minister of the Household with charge of the Bureau of Revenue and shortly thereafter to Minister. Emperor Dezong had long held the throne and increasingly withheld authority from chief ministers. After Dou Can and Lu Zhi were dismissed, the Secretariat was filled with placeholders. Only Shao, careful and discreet, received exceptionally generous favor. He managed state accounts for eight years. Whenever affairs of state arose the emperor consulted him, yet Shao never let a single word leak to outsiders.

順宗立，王叔文奪其權，拜兵部尚書，出為東都留守。元和初，檢校尚書右僕射，為武寧軍節度使，復以濠、泗二州隸其軍。自張愔後，兵驕難治，紹搜輯軍政，推誠示人，裨將安進達、唐重靖謀亂，紹以計取之，出家貲賞士，舉軍安賴。復拜兵部尚書，判戶部。卒，年七十二，贈右僕射，謚曰敬。

When Emperor Shunzong took the throne, Wang Shuwen stripped him of his authority. He was appointed Minister of War and sent out as defender of the Eastern Capital. Early in the Yuanhe reign he was made Acting Right Vice Director of the Secretariat and military commissioner of the Wuning army, with Hao and Si prefectures again placed under his command. After Zhang Yin the troops had grown arrogant and unruly. Shao reorganized military affairs and won men over with sincerity. When deputy generals An Jinda and Tang Chongjing plotted rebellion, Shao outmaneuvered them, spent his own fortune rewarding the troops, and the whole army settled into loyalty. He was again appointed Minister of War with charge of the Ministry of the Household. He died at age seventy-two and was posthumously appointed Right Vice Director with the posthumous title Jing.

李巽，字令叔，趙州贊皇人。以明經補華州參軍事，舉拔萃，授鄠尉。進累左司郎中、常州刺史，召拜給事中，出為湖南觀察使。貞元五年，徙江西。巽銳於為治，持下以法，察無遺私，吏不敢少紿。順宗立，擢兵部侍郎。杜佑表為鹽鐵、轉運副使，俄代佑。使任自劉晏後，職廢不振，賦入朘耗。巽蒞職一年，較所入如晏最多之年，明年過之，又明年，增百八十萬緡。再遷吏部尚書。

Li Xun, whose style name was Lingshu, came from Zanhuang in Zhao Prefecture. Through the Mingjing examination he was appointed military adjutant of Hua Prefecture, then through the Baocui selection was made commandant of E. He rose through the posts of director of the Left Secretariat and inspector of Chang Prefecture, was summoned as Drafting Attendant, and was sent out as observation commissioner of Hunan. In the fifth year of Zhenyuan he was transferred to Jiangxi. Xun was sharp in governance, ruling subordinates by law and investigating without favoritism, so that officials dared not deceive him in the slightest. When Emperor Shunzong took the throne, he was promoted to Vice Minister of War. Du You recommended him as deputy commissioner for salt, iron, and transport, and he shortly succeeded Du You. Since Liu Yan's time the transport commission had languished and tax revenue had dwindled. In his first year in office revenue matched Liu Yan's best year; the next year it surpassed it; and the year after that it increased by 1.8 million strings. He was promoted again to Minister of the Civil Service.

天資長於吏事，至治家，亦句檢案牘簿書如公府。史有過，秋毫無所縱，股栗脅息，常如與巽對。程異坐王叔文廢，巽特薦引之。異之計較精於巽，故巽能善職，蓋有助雲。元和四年疾革，郎官省候，巽言不及病，但與商校程課功利。是夕卒，年六十三，贈尚書右僕射。

By nature he excelled in administrative affairs. Even in managing his household he scrutinized documents and account books as rigorously as a government office. When clerks erred, he spared not the slightest fault. They trembled in fear as if constantly standing before him. When Cheng Yi was dismissed because of Wang Shuwen, Xun specially recommended and brought him forward. Cheng Yi's calculations were more precise than Xun's own, so that Xun could perform his duties well—likely with his assistance. In the fourth year of Yuanhe his illness became critical. Court officials came to inquire after him, but Xun spoke not of his illness—only of schedules, tasks, and profit and loss. That evening he died, at age sixty-three, and was posthumously appointed Right Vice Director of the Secretariat.

巽為人忌刻校怨，在江西，有所憎恨輒殺之。始，竇參為相，出巽常州，促其行。及參貶郴州，巽時觀察湖南，宣武節度使劉士寧致絹數千匹於參，巽即劾參交通藩鎮，以怒德宗，遂殺參雲。

Xun was jealous, harsh, and exacting in his grudges. In Jiangxi he killed whomever he hated. Earlier, when Dou Can was chief minister, he sent Xun out to Chang Prefecture and urged him to depart quickly. When Dou Can was demoted to Chen Prefecture, Xun was observation commissioner of Hunan. The Xuanwu military commissioner Liu Shining sent several thousand bolts of silk to Can, and Xun immediately impeached Can for communicating with military commissioners, enraging Dezong and leading to Can's execution.

贊曰：生人之本，食與貨而已。知所以取，人不怨；知所以予，人不乏。道禦之而王，權用之而霸，古今一也。劉晏因平準法，斡山海，排商賈，制萬物低昂，常操天下贏貲，以佐軍興。雖拿兵數十年，斂不及民而用度足。唐中僨而振，晏有勞焉，可謂知取予矣。其經晏辟署者，皆用材顯，循其法，亦能富國雲。

The commentator writes: The foundation of sustaining the people is food and goods alone. Know how to take, and the people do not resent it; know how to give, and the people are not left in want. Govern it by the Way and one becomes king; wield it by power and one becomes hegemon—the principle is the same in every age. Liu Yan applied the Ever-Normal method to turn mountains and seas to account, curb merchants, regulate the prices of all goods, and constantly command the empire's profitable wealth to fund the armies. Though the empire waged war for decades, levies did not crush the people yet state expenditures remained ample. Mid-Tang declined yet revived, and Yan had no small share in that revival—he may truly be said to have known how to take and how to give. Those whom Yan recruited and appointed all rose to prominence through their talents, and by following his methods they too could enrich the state.

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