Wang Baichen was a nervous wreck. Word on the street was that he'd covered up his old man's death, which had him sweating bullets. Qu Nai'an was livid because he hadn't been paid, and he was digging for dirt, trying to find out when Baichen got demoted and when his father died. But his digging turned up something fishy. Baichen had been demoted before his father even died. He was doing fine, hadn't put in for a transfer, so why the demotion? With the rumors flying around, it looked like he was busted for covering up the funeral. Qu Nai'an might have been a lousy investigator, but he was a whiz at lining his pockets. He pounced on it, had his clerk draft a complaint, stamped it, and sent it off. When Baichen heard about the complaint, he panicked and ran to his friends for help. But they all just shrugged—no ideas. Fortunately, the accountant had a thought. He said, "Although the boss's reputation since taking office hasn't been great, he's on good terms with the bigwigs! He does everything according to what they say and often discusses matters with them at their homes. As for the bigwigs' own affairs, he doesn't need to say anything. So the local bigwigs quite like him and don't want him to leave. Now that he's in mourning, there's not much to be done. Unexpectedly, the matter of concealing the funeral was reported by the successor. Now everyone's face is not good. It's better to discuss with the bigwigs." The accountant asked, "Where did the telegram come from?" Wang Baichen said, "The telegram was sent to Yuhou Money House, and the money house sent it over." The accountant said, "Since it didn't go straight to the office, we've got a shot."
It turns out that this wealthy money shop was run by Zhao Yuanwai, a candidate for Yuanwailang who was a close friend of Wang Baichen. Zhao Yuanwai doesn't hold much power in Xingguo Prefecture, but he carries himself like someone important thanks to his good relationship with the local officials. The accountant had a clever idea and arranged a banquet in the kitchen, sending a message to Zhao Yuanwai that said, "The boss wanted to invite you over for a chat, but since there's a funeral at home, it’s not convenient, so we’re sending the banquet to you." Zhao Yuanwai accepted the banquet, and Wang Baichen also sent him four high-quality leather jackets and an amber necklace. The manager who delivered the gifts said, "The boss will be leaving soon and won’t have the chance to hang out with you often after this. These are the clothes and necklace he usually wears; keep them as a memento." Zhao Yuanwai couldn’t refuse and had to accept them. Their relationship was already good, and he had received plenty of benefits before. Now, as he was leaving, getting such valuable gifts made him a bit uneasy. Could it be true what people were saying about him hiding a funeral? If that was the case, he could definitely squeeze Wang Baichen for more!
Just as he was thinking about it, Wang Baichen sent someone to invite him. Mr. Zhao hurriedly changed his clothes and took a sedan chair to the prefecture. Wang Baichen had not yet moved out of the yamen because it was inconvenient to go out while in mourning. He asked the bookkeeper to bring Mr. Zhao in and lead him to the signing room to see him. Wang Baichen pretended to be mourning and had Mr. Zhao and the bookkeeper sit on high chairs while he sat on a low stool. After a bit of small talk, Wang Baichen leaned in to whisper to Mr. Zhao for a while, saying that there were whispers outside and his successor wanted to get him into trouble, hoping he could help. Mr. Zhao only understood after hearing that the telegram was sent through his bank. He nodded along, but his mind was already racing. After Wang Baichen finished speaking, Mr. Zhao figured it out and said, "Exactly! I was already worried sick about this. One of our tellers came to my house with the news. Since it involved you, and hiding the fact you're in mourning is a sackable offense, I told him to keep his mouth shut. I even said, 'Mr. Wang's a good man. If you help him out, I'll remember it and repay you.' He'd never spill the beans. You really need to look into where this leak came from." Wang Baichen said, "Don't worry about the investigation. As long as you help, it's fine. Now that my successor has filed a complaint, they will definitely send someone to investigate. When they do, they will surely start with the telegram. Just say that you helped me withhold it, and I was completely unaware. They won't be able to touch me."
Zhao said, "Don't say that, let me think." He took his long-stemmed pipe, closed his eyes, and thought for a long time before saying, "This ain't gonna work." Wang asked, "So, what's the plan?" Zhao replied, "Just say I held onto the telegram without your knowledge. Everyone here likes you and wants you to stay, so that's why I did this. It's not impossible, but I can't do it alone. I need to get a few others together to discuss and agree on how to handle it." Wang thought this made sense, so he asked Zhao to write to contact others. As he spoke, he took out pen, ink, paper, and an inkstone, and helped him grind the ink. Zhao paused again and said, "Wait, I held onto the telegram without your knowledge, but you haven't heard about the grain price crash, which is a huge hole in our story. We need to sort this out first before we can proceed." Wang was taken aback, realizing he was right. Zhao said, "This is a long story. I'll talk to some others and come back to fill you in." You should know that Zhao was trying to pull a fast one on Wang, and there were some things he couldn't say outright. Wang didn't catch on and wanted to keep him around. Luckily, the accountant saw what was up and subtly signaled Wang to let him go. He also helped Wang repeatedly ask Zhao for advice, saying, "Sir, if you have any advice, we're not able to go out, so I came to you." Zhao then got up and took his leave.
At night, Wang Baichen was pretty anxious, so he quickly sent the bookkeeper to inquire about the news. As soon as Zhao Yuanwai met him, he said, "There is a solution, and it's what I thought of. But a few guys aren't on board." The bookkeeper urgently wanted to know the solution. Zhao Yuanwai said, "I'll inform all the brothers through my bank, and then they'll let the gentlemen know. The idea is to keep Mr. Wang's parents around a bit longer to show how much we appreciate them. As long as the brothers take the lead, the others won't matter. As for why prices have been cut in advance? It can be explained that Mr. Wang sympathizes with the suffering of the people, but this inheritance business always gives people something to latch onto. It's better for us gentlemen to all sign a petition, stating the hardships of the people and requesting a price reduction with an earlier date. With this petition, it will appear that Mr. Wang's situation has nothing to do with the inheritance. There's an even tougher way: we gentlemen can directly submit a public document, stating that Mr. Wang has been honest and diligent during his term, and the people are reluctant to see him go. Now, the country is in need of talented individuals, so let Mr. Qu act as an interim. When Mr. Wang has finished his mourning period of one hundred days, he can come back, which will not only appease the people but also cultivate talents. The petition can also include the cases handled by the interim during this period, stating that Mr. Wang must return quickly to rectify the governance. Since the interim dares to follow Mr. Wang's ways, we’ll teach him a lesson. But that means a full-blown fight with the interim, so some folks are still on the fence."
The accountant understood, knowing that Zhao was only after money. As long as there was money, he could handle anything. He thought to himself that this matter needed to be dealt with quickly, as it would be troublesome if it dragged on and was investigated from above. So, he leaned in close to Zhao's ear, directly asking him how much money he wanted, and said, "This money isn't for you; it's to grease the wheels with the lads. Besides, we've already collected ninety-nine percent of the money and grains for this season, all thanks to the gentlemen's generosity, so this little amount should also be paid." Zhao, hearing his grandiose words, didn't beat around the bush and directly asked for two thousand silver dollars. After a bit of back-and-forth, they settled on one thousand silver dollars. They agreed on this and went back to inform Wang Baichen.
Wang Baichen had no choice but to go along with it. Early the next morning, he sent the money over. Zhao immediately sent a document requesting a price reduction, with a date filled in from a month ago. He also showed Wang Baichen a document retaining his position. Wang Baichen was naturally pleased; although he had paid for it, he was very grateful to Zhao. He then mentioned marrying his daughter to Zhao's son and getting hitched up. He also said, "If they approve your retention in the future, if you have any problems, I'll definitely help. If your relatives or friends have any issues, just let me know, and I'll take care of it. It would be best if you give me a list of your relatives and friends first; I'll stick it in the front office, so if anything comes up, I'll know immediately, and it won't disturb you." Zhao said, "Much appreciated! I hope so; nothing could be better. But whether it gets approved or not, the power is in the hands of the higher-ups, and we can't control it." Wang Baichen said, "It's official business, not just a personal request; the superiors will consider the people's sentiments, and they will definitely approve it." Zhao said, "That's not certain." With that, he left. Wang Baichen thanked him profusely and escorted him out, even having the accountant see him out of the main gate. From then on, Wang Baichen waited anxiously for a reply.
Unexpectedly, Qu Nai'an was just bluffing and never actually submitted the official document. Later, when he heard that the local gentry had submitted documents to keep the previous official, he kissed up to Wang Baichen. Previously, Wang Baichen had urged him to quickly finish his work and go home to mourn his father. Qu Nai'an said, "What's the hurry? I heard that the local gentry have submitted documents to keep you; this position is still yours. I'm just looking after the seal for you for a few days. Forget about all that paperwork." Wang Baichen said, "Although the locals respect me, we still need to see what the higher-ups want. With your good relationship with them, you could easily get a job ten times better than this one, let alone this one." Qu Nai'an said, "Don't worry, you're golden." Over the next few days, their relationship was very harmonious.
One day, the word came down from above, saying, "Since Wang Mu is in mourning, he should go home and mourn his father. The vacancy in the prefecture has already been filled in by someone else, and has been reported for approval. Now is not a time of urgent military affairs; how can we make an exception? Moreover, Wang Mu did not achieve any political accomplishments during his term. Those gentlemen's request to retain him is clearly bribery, trying to look good. They got a little too cocky, and their request was denied." That really knocked the wind out of Wang Baichen's sails; he had no choice but to pack his bags, prepare to hand over his work, and set off for home. Fortunately, he was loaded, so he didn't have a care in the world.
As for Qu Nai'an, after taking office, he found that the funds and provisions had all been taken by the previous official. He was very unhappy and had a real grudge against Wang Baichen, constantly scheming against him. Later, he heard that the local gentry wanted to keep Wang Baichen on, knowing that he was loved by the people and hoping for a promotion himself. Therefore, a few days ago, he reconciled with Wang Baichen. Once the gentry's petition was denied and Wang Baichen had no hope of staying on, his hopes were shattered, and his anger surged up again. From that day on, he cut ties with Wang Baichen and focused on auditing the accounts. Every single item, down to the smallest debt, was meticulously checked. Wang Baichen had to account for everything, right down to the last bench and oil lamp.
Qu Nai'an's accountant was his nephew, He Tuiren, a former schoolteacher. After his brother-in-law became an official, he called him to Wuchang to work in the public mansion, managing some pocket money. He'd been there over a year without much to show for it. Later, his brother-in-law was promoted and made him the accountant. He got a big head, and everyone in the office called him "Uncle Master." If a servant stepped out of line, he'd go running to his aunt, who'd then complain to his uncle, resulting in a beating for the servant. So this "Uncle Master" carried a lot of clout. He was very good at reading people's expressions and adjusting his actions accordingly. When his brother-in-law had a good relationship with the previous leader, he would socialize with the previous accountant, but when the relationship was bad, he would sow discord. In short, he always played it smart, making sure he landed on his feet.
During the holidays or when superiors had good news, subordinates had to pay their respects and follow the established rules for gift-giving. Officials at higher levels, such as clerks, overseers, and constables, also had to maintain relationships by giving gifts during holidays or when assuming new positions. Bribes and gifts were expected. There were various tasks and expenses, such as official inspections, tax audits, and prison visits by inspectors, which required substantial funds. Without proper regulations, spending too little could lead to criticism, while spending too much might set a precedent. Therefore, keeping the books for a county magistrate was no easy task. Whenever a new magistrate arrived, things often got messy between the outgoing and incoming accountants regarding financial matters. However, the new accountant had to schmooze the old one, often exchanging the old account books. The price for these ledgers could range from a few hundred taels to tens of taels, which the accountants had to pay for themselves. The price depended on how friendly the old accountant was—cheap if he was nice, expensive if he wasn't.
He's relationship with the former accountant was sometimes cold and sometimes hot. People had long seen through him. He didn't take the initiative to consult, and others ignored him. Qu Nai'an had been in office for only a few days. He didn't have a clue about the yamen's expenses – the officers' food, the prisoners' grub, the whole shebang. He was so anxious that he didn't dare to ask his brother-in-law, so he went to discuss with Ma Er, recommended by the mansion. Ma Er had been a staff member before and understood these rules. He asked, "Has the uncle greeted the former accountant? Have you received the accounts?" He said, "I have met a few times, but I don't know what accounts." Ma Er knew right away that he was inexperienced. Because he was the lady's relative, he couldn't directly criticize him, so he explained the accountant's rules in detail. He finally understood and asked, "What should I do?" Ma Er said, "First, put the accounts that need to be opened aside temporarily, and wait for them to come and collect them. Then you go to visit the former accountant, invite them to dinner, and then discuss the accounts." He said, "I have already invited them to dinner." Ma Er said, "That doesn't count. This time is specifically for consultation." He said, "If I invite them, and they don't give me the accounts, wouldn't it be a waste of money?" Ma Er said, "Oh, uncle, what is a meal worth compared to the accounts that need to be bought!" He was frightened when he heard that it would cost a lot of money and asked, "How much money?" Ma Er said, "One hundred taels, two to three hundred taels are possible. This kind of shortage cannot be resolved with just tens of taels." He was so scared when he heard that it would cost so much money that he couldn't speak for a while. After a long time, he finally said, "They say the accountant is good. I have been here for a few days and haven't made a penny. Where can I get so much money to buy the accounts?" Ma Er said, "That's just how things are done in county offices. You can't argue with the accountant. If you don't have money, you can borrow it and pay it back later." He said, "The accountant hasn't shown any benefits yet. Let me borrow money first. I can't do it. Let me think about it." So he told his sister, Sister Qu, about this. She said, "Don't be such an idiot! There's a cut of the pie in every purchase in this office – that's where the accountant makes his real money. The officials only take, they never spend a dime. The food and rations? That's all on the government's tab! Don't be so naive about this account book. Look at me, I manage fine without one!" She chewed him out good, leaving him speechless.
Two days later, a letter came from the family estate, saying that the master's got a new grandson, and everyone in the household had to send a gift. Qu Nai'an knew that He Tuiren did not understand this custom, so he just ignored him and called for Old Man Ma to ask about the situation. Old Man Ma repeated the previous incident and emphasized, "That account book's absolutely vital!" Qu Nai'an remained silent. He went back and told Mr. Xing and Mr. Qian about the matter. Mr. Qian, with his rich experience, said, "Mr. Qu has been in charge for so long, and He Tuiren hasn't handled this matter yet? That should've been sorted before he took over. It's fortunate that the lads in the accounts office are familiar with him; let the two of them go and talk to him." Qu Nai'an said, "Then I'll leave it to you." Mr. Qian indeed ran around for two days. The former accountant was quite polite, but when it came to the account book, he had a long, quiet chat with Mr. Qian, saying, "Look, we're all in this together, I can't hide anything from you. You won't hold it against me, will you?" Mr. Qian also understood that this matter couldn't be resolved without money, so he came back and advised Qu Nai'an to send a hundred taels of silver, saying, "That's the minimum." Qu Nai'an had been instructed by his wife before and refused to give a single brass farthing. Mr. Qian saw that there was no hope in the matter, so he just chuckled and left.
That old accountant was a sly dog, knowing Qu Nai'an was a tightwad, so he figured he wouldn't be paying out any extra dosh. So, while he still had the books, he figured he'd line his own pockets a bit. After making up his mind, he instructed the person in charge of the accounts to pass on a message: "Anyone who usually picks up their wages, pop in today or tomorrow. I've got something to say." No one had a clue what was up. First up were the gatekeeper and the tea boy, both standing to attention. The accountant steward smiled and first said, "You've been a busy bee." The gatekeeper said, "I haven't been here long, but the master and you have been good to me. Never so much as a telling off, let alone a hiding! It's a shame you're both leaving, we'll miss you." The accountant steward said, "Just so you know, the master and I'll look after you." At the mention of a bonus, they both leaned in. The accountant steward flipped through the account book, first pointing to the gatekeeper, saying, "This is your pay. You've only been getting this much a month, same as everyone else before you – it's not me short-changing you. I'm off soon, and I know things are tight, so I'm going to give you a hand. Luckily, the books haven't been signed off yet, so I'll just 'adjust' things a bit and make it look like you've been getting your full pay all along. No one will be any the wiser." The gatekeeper listened and quickly knelt down to kowtow, "Thank you, sir! It means the world to me, and to the missus and kids too!" The accountant steward ignored him and then pointed to the tea room attendant, saying, "Here's yours, all sorted."
The bookkeeper thought the teahouse would also kowtow, but the teahouse just stood there and said, "In response to the Boss's words: 'Some rules are made to be broken, and some are never broken.' You should know these sayings. I'm really grateful for your care, but I've been in this position for a year and have served seven or eight bosses. When they left, the bookkeeper always said he would take care of us and adjust the accounts, but we had to give some cash. We believed it and thought that even if we benefited for a lifetime, this money was worth it. We hurried home to borrow money, even pawned things, to honor the bookkeeper. Some even borrowed several months' wages to repay. In the end, the previous bookkeeper took the money and didn't care. With the new boss, the deductions were even harsher. For example, the old boss only paid out half, while the new boss only paid out two or three tenths, and some didn't pay out a single tenth. When we went up and said, 'Boss, the previous account can be checked!' the bookkeeper got angry and said, 'Nonsense! Of course, I know there are accounts! Those are fake! You spent money to bribe the previous one to change them!' Boss, think about it, how would the new bookkeeper know we spent money to change them? They've got eyes like hawks! We already gave the previous one money for nothing, and we haven't filled the hole. How can we stand the new boss not paying a single cent? We had no choice but to ask someone to mediate, honestly telling the new bookkeeper how much the previous one actually paid. After finally explaining, the new bookkeeper blamed us for advancing, saying that all the benefits were taken by the previous one, and deducted from the money we received without mercy. We were fooled once and still didn't give up, but the second time was the same. After being exposed again, we gave up and no longer thought about it. Now, thanks to your grace, I'm really grateful. I just hope you'll transfer according to the old accounts, so the new boss won't nitpick, and we'll be thankful. I swear on my mother's grave, that's the honest truth!"
The accountant was so angry after hearing my analysis that he didn't speak for a long time. However, after careful consideration, he found that I was right and couldn't refute it. He let out a dry chuckle and said, "You're right, blame me for worrying too much!" After that, he pushed the account book onto the table, lit a cigarette, and smoked continuously. I got the cold shoulder and stood outside the door, not daring to leave immediately. After waiting for a while, the accountant finally said, "Why are you still here?" The gatekeeper quickly thanked him and left. I was still standing there, and he then asked me to leave with them. As we walked away, the accountant was quite unhappy.
Fortunately, the next day, several customers believed in my words, and I regained my confidence. I told everyone that I didn't want money, just a little something from the person in charge of the accounts. After hustling for two nights running, I actually made a lot of money. Then I rewrote the account book and prepared to hand it over to the successor.
The successor, Qu Nai'an, saw that the previous person did not hand over the account book and sent people several times to ask for it. He even threatened, "If you don't hand it over, I'll report you and run you out of Hubei!" Mrs. Qu was also worried and suggested, "You can't trust anyone these days. If we hand over the account book, who knows if he has tampered with it? In short, there will always be conflicts between the predecessor and the successor, and the accounts will definitely be altered. They'd write two hundred when a hundred was due, to pad their pockets. If you were on standby in the province, you didn't pay attention to these things. My sister's husbands have also been officials, and when they stepped down, they all told me about these things. I remembered them all, so those expenses can't escape my notice. As long as I get the account book, I can tell if it's real or fake at a glance. Offer him a hundred taels. Tell him you'll check the books. If they're legit, you'll pay up. If they're fake, you'll get nothing, and I'll make sure everyone knows what a crook he is!"
Qu Nai'an listened to his wife and went to ask Old Master Qian for help. Old Master Qian said, "You can say that, but if you don't give money first, they definitely won't show the account book. As for not letting him falsify accounts, I can talk to him about that." But Qu Nai'an listened to his wife and refused to give money first. Old Master Qian became impatient and said, "Let's consider the first hundred taels as mine. If the accounts are not correct, you can deduct it from my salary." He thought that saying this would leave them speechless. Unexpectedly, the Qu Nai'an couple took it seriously, thinking that with his guarantee, they would definitely be able to recover the money later, so they agreed without hesitation and gave Old Master Qian a promissory note on the same day.
After Old Master Qian received the account book, Madam Qu flipped through it and thought that Xingguo County was a plum job, requiring at least one hundred taels for each gift to the superiors. However, the account book only showed eighty or fifty taels, at most one hundred. Her husband had also been on business trips before; in addition to the expected payments, there must have been extra payments. For example, the standard gratuity was thirty taels, but the extra payment could be fifty or sixty taels, which was essential for junior officials. Now looking at the account book, the standard gratuities were almost correct, but the extra payments were only four or six taels, at most ten taels. At this point, they no longer doubted the authenticity of the account book. However, with such a plum job, giving such a small gift to superiors and colleagues, they felt a bit puzzled. Later, they thought, "There are official positions and unofficial positions in the county. Official positions are formal, while unofficial positions are practical. Official positions involve more socializing, while unofficial positions involve less. It seems like this is an unofficial position, a good opportunity to make money." That explained it, so they dropped their suspicions.
To their surprise, as they continued to review the account book, they found that some expenses, such as gifts to local officials or money for the clerks, had actually increased. So Madam Qu concluded that this was altered by the previous accountant and decided not to give the full one hundred taels, wanting to deduct it from Old Master Qian's salary. Old Master Qian refused, and the two of them began to argue. And what happened next? Find out next time!
