Tong Ziliang arrived in Suzhou, a place rolling in wealth. He came this time for two reasons: to check the books and raise money. Before the imperial envoy had even been sent down, the Jiangsu officials were already shaking in their boots. At that time, the Jiangsu governor, Xu Changmian, hailed from Hejian Prefecture in Hebei and was a legitimate scholar through the imperial examination system; the provincial treasurer, Shi Butong, was a Manchu bannerman; and the judicial commissioner, Xiao Youcai, was from Jiangxi. One had been recommended by others for his position, while the other had bought his way into office, yet both held high positions in Suzhou. Although Shi, the provincial treasurer, did not read much, he loved to show off and enjoyed mocking others. Being from Jiangxi, he constantly taunted Xiao about his family's humble origins as bowl-menders, which infuriated Xiao.
On this day, the provincial treasurer and the provincial judge went to visit Governor Xu. Governor Xu spoke first, saying, "Everyone knows Jiangsu is a lucrative posting, and there must be many benefits to being an official here. Those in power are not at ease and have to send inspectors to check. Even we local officials are not trusted; it's really disheartening!" Shi, the provincial treasurer, agreed repeatedly and said, "In response to the General, Jiangsu's reputation is actually just a facade. Even for us officials, even if we keep to the budget, it's still not enough; there are always deficits." Governor Xu didn't understand the phrase "量入为出" and asked, "Bu Weng, what do you mean?" Shi explained, "I mean 'keeping to the budget,' it means not daring to waste." Governor Xu, who was a scholar, pondered for a moment, suddenly realized, and laughed as he said to Xiao, the provincial judge, "Exactly, Brother Shi misread it, mistaking the 'income' character for 'person'." Xiao said, "Even though one character was misread, 'keeping to the budget' makes sense too!" Governor Xu laughed heartily, while Shi was pleased with himself. Governor Xu then said to them, "Let's talk about serious matters; the inspector could show up any minute, and we need to prepare in advance. You two manage those departments, so make sure the accounts are settled quickly and the books are in order, so we can handle the inspector's inquiries. As long as we pass this test, I guarantee I won't trouble you in the future." The provincial treasurer and the provincial judge quickly thanked him, saying that Governor Xu's consideration for his subordinates was truly rare. Governor Xu said, "Whether spending more or less, it's not my money anyway; I don't want to make things difficult for you." After they left, they quickly instructed their subordinates to straighten out the accounts.
Things developed quickly, and Inspector Tong soon arrived in Suzhou. We'll skip the formalities. Tong met Governor Xu, inquired about the local situation, and Governor Xu used some polite words to deal with it. Then, the provincial treasurer and the provincial judge also went to the official residence to meet Inspector Tong.
Tong Qinchai called Fan Tai and Nie Tai over separately, asked some official business first, and then asked Shi Fantai, "How much is the total likin tax in Jiangsu Province?" Shi Fantai first replied "yes," then said, "I'll look into it when I get back." Tong Qinchai had nothing to say, rested for a while, and asked about the rice shipments, saying, "You must know about this, right?" However, Shi Fantai still said, "I'll look into it when I get back." Tong Qinchai was not happy with him saying "I'll look into it when I get back" to everything. So, he turned to Xiao Nie Tai and started talking about the bandits in Jiangnan. Shi Fantai interrupted and said, "The day before yesterday, the county magistrate of Wuxi came to report. I said, 'There are many bandits in Jiulong Mountain in Wuxi. You need to cooperate with the army, regularly send troops and boats to patrol, otherwise the bandits will become more and more rampant. It is close to Taihu Lake. If they collude with the 'owl bandits' of Taihu Lake, it will be troublesome!'" Shi Fantai said animatedly. After he finished speaking, Tong Qinchai asked Xiao Nie Tai, "What did he say? I don't understand a lot of what he said. What's all this 'you ge you ge' nonsense? Is he talking about frying something?" Xiao Nie Tai knew that Shi Fantai had misspoken again, and it was not good to point it out directly, so he just smiled. Tong Qinchai said again, "He said there are 'owl bandits' in Taihu Lake. Birds can fly; what does that have to do with official business? Oh, I understand, he means 'owl bandits', I suppose. Brother Shi's imagination runs wild!" Shi Fantai knew that Tong Qinchai was mocking him, blushed, and said hesitantly, "I am thinking for the overall situation, afraid that they will collude and rebel, and then cause havoc!" Tong Qinchai just frowned. Shi Fantai said again, "Now Deputy Zhou of the Arrest Camp is very capable, like Huang Tianba on the stage. When I was the guardian two years ago, I appointed him to this task. And this person is not afraid of death, often saying, 'We are officials of the emperor, spending the emperor's money; we must die in battle in the future to be worthy of the court.'" Tong Qinchai shook his head and said, "It's a good thing that military officers are not afraid of death, but I don't understand what you mean by 'die in battle'." Shi Fantai blushed and couldn't answer. Xiao Nie Tai quickly explained, "Replying to the adult, Shi Fantai is a bit nearsighted; he means 'die in battle,' but I guess he misread the characters, just like the 'cause havoc' with the character 'tea' mentioned earlier, it is also because of nearsightedness and misreading." Tong Qinchai nodded and smiled, then asked the servant to bring tea to the guests. While drinking tea, he smiled and said, "Now we can use this 'tea to save lives' – ironically, of course!" After Shi Fantai left, he bowed to Xiao Nie Tai and said, "Old Man Xiao, be careful in the future; watch your tongue around the inspector!" Then they each took their sedan chairs back.
After Tong Qinchai arrived in Suzhou, he got busy checking the accounts. He first met with the leaders of the Tax Bureau and Mint, asking them about their annual income, expenditures, and surplus. Each department obediently presented their account books, but Tong Qinchai felt there was something fishy about these accounts; they seemed unreliable, and he had to investigate them thoroughly himself. So, he not only met with the heads of each department but also brought in the staff from each department, in groups, for questioning. On the first day, he just went through the motions, asking a few perfunctory questions, but on the second day, he really started grilling them, carefully probing into every detail. Some people couldn't answer, and Tong Qinchai criticized them harshly. Everyone then understood that Tong Qinchai had set a trap intentionally. He'd started with the key people on day one, who naturally answered fluently; on the second day, those who were unprepared were exposed. The department heads would be held responsible for those who couldn't answer.
The leaders of several important departments in Suzhou were under the jurisdiction of the Provincial Governor. Tong Qinchai immediately called in the Provincial Governor, Shi Daren, to give him a dressing down and ask about the situation in the departments under his control. Shi Daren said he had repeatedly ordered his subordinates to do their jobs properly, but their abilities were limited, and that was the situation. Tong Qinchai asked if he was clear about the situation, and Shi Daren said he would go back and check again. Tong Qinchai was so angry that he couldn't speak and ignored him.
Fortunately, the Prefect of Suzhou, Bu Qiong, was a shrewd and capable person, very good at handling things, and quickly gained Tong Qinchai's appreciation. The two often discussed matters together. However, Prefect Bu was too shrewd and appeared harsh. He was very strict in his official duties, arresting and beating people he disliked, especially those unemployed vagrants, who were often beaten half to death. The people hated him, and behind his back, they called him the "people's scourge." Although Shi Daren had limited abilities in his work, he was compassionate. He couldn't stand the way Prefect Bu handled things and privately criticized him for his brutal disregard for human life. He even advised Prefect Bu face to face, but Prefect Bu was all talk and no action, and didn't listen at all.
Inspector Tong was down south raising money, and after a few days in Jiangnan, he hadn't made any headway and was getting antsy. Prefect Bu knew what he was thinking and offered a solution: "Loads of taxes and grain owed by Suzhou farmers are being farmed out to the local fat cats. They're barely collecting anything – some guys pay 80-90%, others only 60-70%. The local officials are too scared to mess with them, so it's been piling up for years." Inspector Tong was like, "Even the common folk are behind on their taxes? What gives?" Bu Zhifu said the responsibility lies not with the common people, but with those wealthy gentry, as the money of the common people goes into the pockets of the wealthy gentry. Suzhou city isn't so bad, but Changshu and Zhaowen counties are the worst offenders. Anyone who passes the imperial exam gets to collect taxes – and Jinshi are even worse. Tong Qinchai asked, "So the local officials just let them get away with it?" Bu Zhifu replied, "The officials are stuck – they can only pick on the powerless. Anyone with connections? Forget about it." Tong Qinchai asked, "A Jinshi has *that* much power?" Bu Zhifu said, "One Jinshi isn't a big deal, but together they can really mess with the officials, so some places just look the other way." He hated it. Tong Qinchai asked what to do, and Bu Zhifu said, "This was about raising the Emperor's money, and it's a lot of money." He ordered a full audit, and anyone who's behind on their taxes will be dealt with, especially the rich guys. Make an example of a few, and the rest will fall in line. This'll be enough to get the Inspector back to the capital with his report.
Inspector Tong had been agonizing over raising funds lately. Bu Zhifu's suggestion was tempting, but Tong hesitated, worried about making enemies. Bu Zhifu buttered him up, saying it'd boost his reputation, earn him praise from the court, and cement his loyalty. Flattered, Tong agreed, promising to rely on Bu in the future. Bu Zhifu also expressed willingness to assist wholeheartedly. After discussing for a few days, the two finalized the plan and appointed Bu Zhifu as the general manager.
Bu Zhifu was a busybody. Once in office, he launched a full-scale audit, tracking down every single deadbeat. The local officials already disliked the gentry, so they jumped at the chance to settle the score, following the prefect's and the Inspector's orders. Back in the provincial capital, big debtors went straight to jail; smaller ones, to the constables. The problem? These debts were ancient history—how could anyone repay them overnight? Some people sold land, some sold houses, some transferred their businesses to raise money to repay their debts. However, only those with a solid financial foundation could do this. For those without a solid foundation, who relied on their meager official positions to oppress the people and line their own pockets, the money had long since run out. Now, not only were they removed from their positions and had their assets confiscated, but they also faced punishment. Once they were broke and desperate, Bu would pin them with 'neglect of duty' and 'tax evasion.' As a result, families were ruined, and people were forced to sell their children. Even though they'd brought it on themselves, people whispered Bu Zhifu was a real hardass.
Let's talk about Magistrate Bu. After working for a few days, he went to report to the Chief Envoy Tongziliang. Tongziliang said, "Hey, I'm heading to Zhenjiang, then on a year-long inspection tour up the Yangtze—Nanjing, Anhui, Jiangxi, the two lakes, then down to Fujian and Guangdong by boat, checking accounts and collecting payments everywhere. I've entrusted this matter to you, and I estimate that within half a year, you should be able to sort it out, right?" Magistrate Bu replied, "It won't take half a year. I'm a fast worker. I gotta finish it before I can relax. At most three months, at least two months, I can complete the task." Tongziliang said, "Great!" After returning, Magistrate Bu immediately started working right away, without any delay. He didn't trust his underlings to play fair, so he personally handled all the cases. He'd be in court from dawn till dusk. He even told his superiors, "I've got a lot on my plate from the Chief Envoy, so I can't be reporting in all the time." Even on the days he was supposed to report to his superiors, he intentionally did not go. His bosses didn't say anything, but they weren't happy.
One day, Shi and Xiao were shooting the breeze. Shi said, "I heard that Magistrate Bu sits in court all day, without even time to eat. This person is really shrewd, like Gaotao in ancient times. With him around, we don't need you, Naitai." Xiao thought this made sense, but Shi mispronounced "Gaotao," making it sound like "cake peach," which confused Xiao. Xiao was puzzled and asked, "What does cake peach mean?" Shi was also confused and couldn't speak for a while. A junior official finally cleared things up and explained it to everyone. After that, Xiao didn't say anything more.
Let's not talk about Magistrate Bu cleaning up the tax situation in Suzhou for now. Let's talk about the Magistrate of Xuzhou, Wan Xiangrong, who is from Sichuan. He got a position as a Daotai thanks to his military service, but later he got censured for something and demoted to magistrate. After that, he pulled some strings and got a job under the Liangjiang Governor. Six months later, the Xuzhou magistrate position opened up, and with his past demotion and his boss's backing, the job was his.
When Wan Zhifu was the district magistrate, he was always on the take. Even after being demoted, he did not stop engaging in corrupt activities, so he still had some money. Upon taking office, he took out the money he had saved before and the newly received fees, totaling ten thousand taels of silver, and had the bookkeeper deposit it in a bank, with monthly interest to be collected. The bank balked, offering only six percent interest (approximately 6% using the traditional li unit). Wan Zhifu disagreed and finally negotiated a monthly interest rate of seven and a half percent (approximately 7.5% using the traditional li unit) for long-term deposits. This bank was jointly owned by several wealthy local bigwigs in the area, with a capital of less than ten thousand taels, but loans totaling over one hundred thousand taels were issued. A bad harvest hit that year; many businesses suffered losses, and the bank could not make money. Some loans were also defaulted on, and by the end of the year, the bank was teetering on the brink of collapse. When Wan Zhifu heard about the situation, he immediately sent the bookkeeper to retrieve the ten thousand taels of silver. The bank's shopkeeper quickly invited Wan Zhifu to wait until after the New Year to withdraw the money. When Wan Zhifu could not withdraw the money, he became even more suspicious that the bank was unreliable. Without a second thought, he issued an order to the county magistrate to arrest the bank's shopkeeper, seize the bank's assets, and guard the bank's door. The county magistrate, not understanding the situation, was about to carry out the order. However, when the news spread, all depositors came to withdraw their money with their deposit slips, causing the bank to immediately close down. After the bank closed, Wan Zhifu could not say it was for his own money, so he had the county magistrate arrest people, claiming that crooked merchants had embezzled a large sum of money that local officials could not ignore. But since the bank had already closed, the staff had all fled, and arresting the shopkeeper was of no use. Later, after several depositors discussed it, they raised three thousand taels of silver to return to Wan Zhifu, asking for the release of the shopkeeper to settle the accounts. Wan Zhifu, helpless, had to agree. Including principal and interest, a total of over ten thousand taels of silver, he had only recovered less than a third. Although he had released someone to settle the accounts, the outcome was still uncertain. In the end, he had lost a sum of money for no reason. He was furious.
After a while, it happened to be New Year's Day. Wan Taizun had two sons who were particularly fond of gambling. With nothing to do on New Year's Day, they followed others to some rundown place belonging to a local bigwig to gamble. They got cleaned out, losing over five thousand taels of silver in just a few days. The two couldn't pay up. After discussing in private, they came up with an idea and decided to tell their father about their gambling activities. Wan Taizun thought to himself, "This is a goldmine!" Keeping his cool, he called in the cops and, under the cover of darkness, went to arrest the gamblers, using his sons as snitches. His sons were worried about being recognized when they arrived, but they couldn't explain themselves in front of their father, so they faked a stomach ache and scarpered. Wan Taizun found the gambling den, ordered his men to guard both the front and back doors, then broke in and caught over ten people off guard. Some were big shots who were usually his equals, now caught red-handed. And the bigwig? He was toast. These people were in the middle of their gambling spree, and the table was piled high with cash, jewelry, and gambling chips. He cleaned them out, taking everything down to the chips and dominoes. He stuffed it all in a sack, had his goons load it into his sedan chair, and claimed it was all going to be destroyed at the station. He personally searched the place top to bottom, then had the cops haul the ten-plus gamblers off to the station.
Wan Taizun knew that among those arrested, there were individuals of status, so he ordered these people to be separately guarded. The next day, without questioning them, he waited for them to come and try to smooth things over. Sure enough, in less than three days, all of them came to beg for forgiveness. Those worried about losing face gave varying amounts of money, ranging from three to five thousand taels. Some offered as little as three hundred or two hundred taels, but in any case, they bribed their way out of trouble. Wan Taizun claimed he donated the money to charity. Lie. Not a single cent reached any charity. Nobody knows what happened to the money. Some say that Wan Taizun collected more than ten thousand taels in total from this bust. Not counting the more than five thousand taels his son lost, there were also allegedly three to four thousand taels seized from the gambling table. Altogether, it amounted to more than twenty thousand taels. Not only did he recover the money lost from the bankruptcy of the money house last year, but he also made twice as much profit, which was truly a pleasant surprise. However, the people who were arrested later wondered how Wan Taizun found out about this. Speculating back and forth, some suspected that his son leaked the information, saying, "Wan Taizun's two sons come here every day, but they didn't come on the day of the bust, and now they’re gone. The money lost in gambling and the debts owed all have evidence. He is so corrupt; we should report him to the authorities. He lets his son run wild and used the raid to shake us down. We need to find out which charity organization this money was donated to." Everyone agreed to do this. Someone told Wan Taizun about this. Wan Taizun said, "I'm not afraid of them reporting me; I'll deal with them first. Is it right for them to run a gambling operation? My son was at home; no one tempted him. Would he go gamble with them? If I don't punish them and just fine them, isn't that enough? The nerve!" After Wan Taizun finished speaking, he acted as if nothing had happened. Later, when inquired, those fined individuals did not dare to report him. They were probably too scared to try.
But this matter spread more and more widely, reaching the capital city, where it was known by an official from the Censorate. Coincidentally, this official was from Xuzhou, and he promptly filed a report accusing Wan Taizun of several crimes. At this time, Tong Ziliang happened to be in Jiangnan raising funds, and the Grand Council sent a letter asking him to investigate the matter nearby. Tong Ziliang then sent an aide to secretly investigate in Xuzhou. You know what I mean? Back then, how many investigations were actually fair? When this aide arrived in Xuzhou, he publicly claimed he wouldn't visit anyone, only staying in the inn to investigate secretly. However, he secretly leaked information to notify Wan Taizun. When Wan Taizun received the news, how could he not be anxious? He immediately visited and offered a table of wine, even wanting to stay in the yamen. After a few days, the two of them became close, so what couldn't be resolved? Besides, the attendant sent was not a pushover. If Wan Taizun sent something, he would accept some benefits in return, naturally brushing the whole thing under the rug.
So that was settled. At this time, Tong Ziliang had already taken a boat from Suzhou to Nanjing, and his man came back with the news. Wan Taizun knew that the situation had calmed down and there would be no more problems, so he also entered the provincial capital to thank the big shot. Through the mediation of the previous attendant, he appointed Tong Ziliang as his teacher and lavished him with gifts. On this day, entering the city to visit Tong Ziliang, there were also two prefects accompanying him, both serving in the provincial government. Funny thing was, Tong Ziliang had a terrible bout of the runs and was throwing up all night the day before. He wasn't taking visitors that day, but because Wan Taizun was a newly accepted student and the two prefects had urgent business to report, they were all invited to the bedroom to meet. Tong Ziliang told Wan Taizun not to bother bowing. Wan Taizun agreed, entered the room, and saw the imperial minister lying on the bed with two pillows behind him. They just gave him a quick nod. Tong Ziliang moved slightly and muttered a few words. The three asked with concern, "How you feeling today?" Tong Ziliang knew that one of the prefects had some medical knowledge, so he briefly explained his illness first. He then took out the prescription for him to review and asked if it looked okay and if it was usable. The one who did not understand medicine said first, "Don't you worry, you'll be fine." Tong Ziliang ignored him. The prefect who understood medicine said, "It looks okay, but you're the expert, so you decide." Tong Ziliang anxiously said, "What kind of talk is this! I know you are very knowledgeable in this area, so I specifically asked for your advice. My life is hanging by a thread now, and I have to endure this flattery, it's really difficult. You guys are masters of dodging the issue; I'm afraid you will only stop blowing smoke after I die!"
Hearing that, their faces flushed, and they clammed up. The new kid, Wan Taizun, was a bit brighter. Seeing that both of them were at a loss, he tentatively said, "For a gut ache like that, a little opium'll fix you right up." Tong Ziliang said, "Yes! I used to indulge, but since coming to Jiangnan, I have to work and meet clients early every morning; smoking is a real time and money suck. I used to spend a couple of silver dollars a day on my addiction. So when I arrived in Suzhou, I made up my mind to quit smoking and take pills every day. I managed for a while, but now I'm sick, I can't quit." Wan Taizun said, "Teacher, you're a big shot; a couple of bucks a day is nothing." Tong Ziliang replied, "You can't figure it that way. That's three hundred and sixty silver dollars a year! And good opium's expensive these days – that only gets you twelve or thirteen pounds. You gotta watch it while it cooks, or it'll get ripped off." Wan Taizun said, "Your health is the main thing; what's a few more bucks? If you run out of tobacco, my hometown grows the best stuff. I brought enough for a year, and I'll send more when I get back. Even when you're back in Beijing, I'll keep you supplied." Tong Ziliang was naturally happy to hear that Wan Taizun wanted to give him tobacco. Too tired to talk after his bout of sickness, he gave them the signal to leave. Then they said their goodbyes and left.
Wan Taizun returned to his residence, took out a lot of opium brought from Xuzhou, and sent it to Tong Ziliang's headquarters. Tong Ziliang accepted all of it. That day, he ordered people to pick four opium cooks from the tobacco shop to serve at the headquarters. He also had someone prepare pots, charcoal, porcelain jars, and other items. He even specially sent the young master and three trusted subordinates to supervise the opium preparation. The young master said, "We only smoke two taels a day, why all this fuss?" Tong Ziliang lowered his voice and said, "You youngsters are being awfully dense. Now that the opium is being processed, someone is in charge of the charcoal, and we don't have to buy the jars and pots ourselves. Once we're on the road, on the ship not to mention, even if we're walking on land, there are people helping us carry it, right? I've labeled each jar and each pot; who dares to steal from us? If it breaks, let the local officials compensate, you don't have to worry. Don't be short-sighted! We'll have to buy it all ourselves in Beijing. Who's gonna help us then? You kids only care about the present, don't understand long-term planning, can't even make this small calculation. I wonder how you'll manage in the future!" His father's words left him speechless. Soon, the opium cooks arrived, and Tong Ziliang ordered them to come early the next morning to prepare.
The next day, Tong Ziliang's illness had improved significantly, and he could actually get out of bed and move around. He set up four stoves in the flower hall to smoke opium. Besides the young master, the other three attendants, although not wearing official hats, were all dressed in long-tailed coats, keeping a close watch around the stoves. Tong Ziliang also wore a small jacket, dressed informally, with a wind hat, leaning on a cane as he personally supervised. The hall was thick with opium smoke. If a minor official came to visit, he would have someone invite them in. When they arrived, they either chatted for a while or were allowed to sit casually on a nearby chair. The officials found it mighty strange. And that's all for now, folks!
