It's said that both a country and a family should see food and resources as the foundation. You see, in the "Hong Fan," the first of the eight principles discussed is about food. The "I Ching" says, "People coming together is wealth." In the "Rites of Zhou," it even specifies nine types of officials to oversee the common folks and collect taxes. Therefore, those wise ancient kings really valued timely farming and agriculture, personally working thousands of acres and sending grain from all over. If no men farm and no women weave, everyone will suffer from hunger and cold. When people are hungry and cold, struggling to feed their own kids, they are likely to resort to stealing and robbing, breaking the law, and even losing their lives. In the end, it all comes down to the rulers' bad governance. As long as they keep it to a hundred acres, if they don’t delay planting, don’t mess with the fields, and don’t impose heavy taxes, the common folks can thrive. When they're well-fed and warm, kindness, fairness, and respect will naturally follow, which is what "when you have enough food and clothing, you understand honor and disgrace" really means.
In the late Jin Dynasty, the realm was in turmoil, and the common folk were suffering greatly; they either died in the wars or starved to death from the cold. In the end, fewer than one in fifteen people survived. After our founding emperor pacified the Central Plains, he took charge of this chaotic situation, where wars raged everywhere, and the common people had abandoned their farmland. Although battles were frequent at that time, our founding emperor still made grain his top priority. He ordered Duke Yí of Dongping to cultivate wasteland on a large scale in Hebei, establishing military settlements from Wuyuan all the way to the outskirts of Chengyang. In the beginning, just six years after our founding emperor ascended the throne, he defeated Wei Chen and seized a large amount of treasures, livestock, more than thirty thousand fine horses, and over four million cattle and sheep, which greatly boosted the national treasury. After pacifying Zhongshan, he relocated more than one hundred thousand families of officials, common people, various craftsmen, and skilled workers to the capital, distributing farming oxen to each family and allocating land according to the population. During the Tianxing era, our founding emperor planned the boundaries of the capital, extending east to Dai County, west to Shanwu, south to Yinguang, and north to Canhe, all of which were farmland in the capital region. Outside the capital area, eight administrative departments were set up to oversee, encouraging everyone to cultivate, monitoring crop yields, and evaluating advancements. Our founding emperor himself also personally worked in the fields, setting a good example for the common folk. From then on, harvests were plentiful each year, with over eighty dou of grain harvested per mu. Although wars continued at that time, even with bountiful harvests year after year, grain supplies were still inadequate for the long term.
During the Yongxing era of Emperor Taizong of the Tang Dynasty, there were continuous years of natural disasters. The emperor ordered the selection of palace maids who were not on duty and those who were not engaged in fine crafts in the palace, and bestowed them upon widows and the poor. In the second year of Shenrui, another poor harvest occurred, and starving people could be seen on the roads near the capital. Due to the severe famine, the emperor considered relocating the capital to Ye City, but later he heeded the advice of the scholar Cui Hao and abandoned this plan. Thus, the emperor chose particularly impoverished individuals and sent them to Shandong to seek a livelihood. The emperor also instructed officials to encourage the people to diligently engage in farming, stating, "As the ancients said, diligence is the key to success; as long as you work hard, you will not go hungry. Those who do not raise livestock will lack offerings during worship; those who do not farm will have no vessels to hold the sacrifices; those who do not plant trees will have no coffins after death; those who do not raise silkworms will have no clothes to wear; those who do not weave will have no mourning clothes after death. We should teach everyone to engage in agricultural production by planting various grains; teach everyone to plant fruit trees, flowers, and cultivate various plants; teach everyone to partake in hunting and gathering, utilizing forest resources; teach everyone to pursue animal husbandry and breed livestock; teach everyone to practice various handicrafts and manufacture different utensils; teach everyone to participate in commercial activities to facilitate the flow of goods; teach women to engage in weaving and managing household tasks; teach courtiers to work diligently." Since then, the people have worked diligently, leading to bountiful harvests each year and a rise in livestock.
In the sixth year of Taichang, the emperor decreed that households with over one hundred sheep must provide one warhorse.
After Emperor Taizong ascended the throne, he expanded the territory. Given the diverse customs of the people across different regions, he implemented policies tailored to local conditions, preserving their customs while unifying governance without altering their way of life. He accepted tributes from various regions to enrich the national treasury and collected goods from these areas to stock the warehouses, and also regularly collected game from hunts each year to supply the royal kitchen.
In the past, the laws were quite lax, and many people evaded taxes and debts. During the Tianxing period, the emperor ordered searches for those who were tax evaders, requiring them to pay their taxes in silk and cotton. Later, many evaders secretly engaged in silk farming and grain farming on a large scale. As a result, various camps for tax evaders sprang up across the country, without oversight from local authorities, leading to incomplete tax collection and chaotic census records. It wasn't until the third year of Shiguang that the emperor ordered the complete abolition of these tax evader camps, handing them over to the administration of various counties.
In the second year of the Divine Era, the emperor personally led the army to battle in the vast northern desert region. He commanded the generals to relentlessly pursue the Huanchuo tribe, with the battle extending east to the Han Sea, west to Zhangye, and north beyond Yanran Mountain, defeating them decisively and capturing a huge amount of livestock and loot, so many that they were beyond counting. Afterwards, he sent Duke Chengzhou Wandu to lead an army westward to conquer Yanchi, where King Jiusibei of Yanchi fled to Kucha. The entire population of Yanchi surrendered with their wealth and goods in one fell swoop. We also obtained countless rare treasures, and the camels and livestock were incredibly abundant. Wandu then advanced into Kucha, bringing back countless exotic treasures. At that time, there were still unconquered territories in the border regions, and the emperor took to the battlefield himself on several occasions, but he entrusted the administration to Emperor Gongzong.
During the Zhenjun period, Emperor Gongzong ordered the promotion of policies that emphasized agricultural production, as detailed in the "Chronicles of the Emperors." For several years thereafter, the lives of the national army and the common people were secured, ensuring there were no shortages of food, clothing, or basic necessities.
During the reign of Emperor Gaozong, many local officials were corrupt. During the Taian era, the emperor sent more than twenty envoys to various parts of the country to inspect the country and understand the people's grievances. The emperor ordered the envoys to investigate the amount of land cultivated in each state and county, the living conditions of the people, the situation in each village, cases of robbery and theft, the gap between the rich and the poor, etc., and then take action based on the investigation results. Since then, local officials have reformed their corrupt practices, and the people can live and work in peace.
Since Emperor Taizu unified the Central Plains and Emperor Shizu pacified the rebellion of the northern minority ethnic groups, our country has obtained a large number of treasures, and the national treasury was overflowing with riches. In the autumn of the second year of peace, the emperor ordered the Bureau of Imperial Weapons to create twelve large gold plates, each measuring two feet and two inches in diameter, adorned with silver carvings and inlaid with rose gems, inscribed with the following: "Tributes from the Nine Provinces, guests from all directions—this special vessel is crafted to hold treasures. Made of purple gold, silver carvings, moderate size, dazzling. Exquisite craftsmanship, made for the emperor, for longevity." That winter, the emperor commanded the distribution of two hundred thousand bolts of silk and satin from the inner treasury for court officials to participate in archery competitions. In the spring of the fourth year, the emperor ordered elderly citizens over seventy in the capital to receive meals from the Imperial Kitchen, allowing them to enjoy their later years.
After the emperor ascended the throne, he lived a simple life, leading by example for his ministers and wholeheartedly thinking about how to help the common people. During the Tian'an and Huangxing reigns, there were several years of severe drought, and the price of cloth skyrocketed, with a piece of cloth costing one thousand coins! It was said that Liu Yu rebelled in the five provinces of Qingzhou, Jizhou, Xuzhou, Yanzhou, and Sizhou, and requested surrender. The emperor sent troops to support them. However, upon arrival, it was found that Qingzhou and Jizhou had no intention of surrendering, but were actually opposing the court. The army surrounded them, and it took several years to subdue them. The people of Shandong suffered greatly in order to fight and transport supplies, which weighed heavily on the emperor's mind. Therefore, he established a tax system based on the wealth of the common people, referred to as the "Three Classes and Nine Grades" tax system. Within a distance of one thousand kilometers, grains were to be delivered, and for distances beyond that, rice was to be delivered. Wealthy households had to pay taxes in the capital, middle-class households in other provincial warehouses, and the poorest households in their own provincial warehouses.
During the Taian reign, Emperor Gaozong felt that in addition to the regular land tax, there were fifteen miscellaneous taxes, which were too troublesome, and he wanted to abolish them all. However, the Minister of Personnel, Mao Faren, said, "These taxes are the funding for the military and government operations. If they are all abolished at once, I think it won't work." The emperor said, "If land resources were unlimited and people's efforts were boundless, then what does the country lack?" So these miscellaneous taxes were exempted. Before long, these miscellaneous taxes were brought back, and it was not until now that they were completely abolished. As a result, the tax burden was reduced, and the people's lives improved.
In the past, it was stipulated that the cloth woven by the common people was two feet and two inches wide, with forty feet long counted as a piece, and sixty feet counted as a roll, which everyone could use without restriction. However, over time, this rule was no longer followed. In the autumn of the third year of the Yanxing era, Emperor Gaozu reestablished a strict system, mandating adherence to the previous measurements. Violators would be punished according to the circumstances, and officials who neglected their inspection and supervision duties would also face accountability.
In the year 708 AD, the court started issuing different salaries based on official ranks, a practice that had not existed before. Previously, the taxes for ordinary citizens nationwide were uniform, with each household required to pay two bolts of cloth, two jin of cotton, one jin of silk, and twenty stones of grain; they also had to additionally submit a piece of cloth measuring two zhang to be stored in the state warehouse for extra expenses. By this year, the household tax increased, requiring an additional three bolts of cloth and two stones and nine dou of grain to cover officials' salaries. Later, the additional cloth requirement also rose to two bolts, and the taxes varied by region, primarily based on local agricultural products. For instance, the nineteen provinces of Sizhou, Jizhou, Yongzhou, Huazhou, Dingzhou, Xiangzhou, Qinzhou, Luozhou, Yuzhou, Huaizhou, Yanzhou, Shanzhou, Xuzhou, Qingzhou, Qizhou, Jizhou, Nanyuzhou, Dongyanzhou, and Dongxuzhou primarily paid cotton and silk. In contrast, Youzhou, Pingzhou, Bingzhou, Sizhou, Qizhou, Jingzhou, Liangzhou, Fenzhou, Qinzhou, Anzhou, Yingzhou, Pinzhou, Xiazhou, Guangzhou, Yingzhou, Dongqinzhou, and the counties of Wannian, Yanmen, Shanggu, Lingqiu, Guangning, and Pingliang in Sizhou, as well as Shao County in Huaizhou, Changping in Shangjun, Baishui County, Jiaodong County in Beihai County of Qingzhou, Dongwuping County in Pingchang County, Chang'ang in Gaomi County of Gaomi, Puban and Fenyin County in Hedong of Taizhou, Juxian, Zhuxian, and Dongguan County in Dongguan County of Dongxuzhou, Lianshao County in Fengyi County of Yongzhou, Ningyi County in Xianyang County, and Sanyuan County in Beidi County, as well as Xiayang County in Huashan County of Huazhou, Lihu Feng County in Beiji County of Xuzhou, and Ganyu Xiangben County in Donghai County, these regions primarily supplied hemp cloth.
In the year 709 AD, the court ordered the equal distribution of arable land nationwide: every man over the age of fifteen received forty mu of arable land, women received twenty mu, and slaves and free citizens were treated equally. One plowing ox could be allocated thirty mu of arable land, with a maximum of four oxen. The newly allocated land area was double the original size, and if land had been distributed three times before, it would be doubled again to ensure everyone had enough land for cultivation, with adjustments made according to actual circumstances. Each year when taxes were due, everyone would receive their share of land; upon aging or death, the land would be returned. Slaves, cows, and oxen were treated the same way—if they existed, they would be allocated land; if not, they would not. Mulberry fields were exempt from the requirement to be returned, but could participate in the doubling of land distribution. Even if a lot of mulberry fields were allocated, they would still need to be returned when someone died, and they would not count towards the number of regular fields. If there were insufficient mulberry fields, regular fields could supplement the shortfall.
At the outset of land distribution, an adult man initially received twenty mu of arable land, had to cultivate the remaining land, and plant fifty mulberry trees, five jujube trees, and three elm trees. If it was not a mulberry field, one mu of land would be allocated, and elm and jujube trees would be planted as required. Slave's land was allocated according to the ratio of law-abiding citizens. They had to be planted within three years, and if not, the land that was not planted would be taken back. In mulberry and elm fields, planting other fruit trees and multiple mulberry and elm trees was not prohibited.
For those who needed to return land, they could not plant mulberry, elm, jujube, or fruit trees. If such plants were found, it would be considered a violation of the regulations, and the land would be reclaimed and redistributed. All mulberry fields were inheritable and did not need to be returned when someone died, passing down through generations. Those who possessed excess land were not required to return it, while those with inadequate land were required to plant as per regulations. Those with excess land could sell the surplus, while those with insufficient land could buy what they lacked. However, they could not sell their own share or buy more than they were entitled to.
Hemp fields were allocated ten mu for adult men, five mu for women, and slaves were allocated according to the ratio of law-abiding citizens. They were all subject to the regulations of returning and receiving land. For households with elderly, weak, sick, or disabled members who did not receive land, those over eleven years old and the disabled were allocated half the land of an adult man, while those over seventy years old did not have to return the land they had already received. Even widows exempt from taxes were entitled to land designated for women.
The people return land and receive their fields in the first month. If someone dies shortly after they have received their fields, or if they buy or sell slaves, servants, or livestock, they must wait until the second year's first month to return and receive the fields.
In sparsely populated areas, the government lends land to the people for cultivation according to their abilities. Local officials grant fields according to regulations. In areas with limited land, newcomers are given land, and those unwilling to relocate receive a portion of their family's mulberry fields as their land share. If this is still not enough, no additional double shares will be granted, and if still insufficient, other family members will receive less. This rule applies even in areas without mulberry trees. Those willing to move can cultivate new land, without restrictions on regions, but they must not avoid labor for comfort. In areas with abundant land, relocation is not allowed without reason.
When people build new houses, three people share an acre of land for building, while five people in a household of slaves or servants share an acre. Those aged fifteen and above must each plant one-fifth of an acre of vegetables based on their land share.
The allocation of land for an individual is based on their share, with regular shares calculated as regular shares and double shares calculated as double shares, without splitting the land. Newcomers are generally allocated land nearby. If land is allocated simultaneously, the poor are given priority over the wealthy. The same rules apply for double shares.
Those who are exiled far away, have no descendants, or have their household registration terminated, their houses, mulberry trees, and elm trees are designated as public land for distribution. Distribution is given first to their relatives, and prior to distribution, it is also lent to their relatives.
Officials are each allocated public land for cultivation, with governors allocated fifteen hectares, prefects receiving ten hectares, district officials and assistant officials each receiving eight hectares, and county magistrates and county officials each receiving six hectares. These lands are used in rotation, and anyone who dares to sell them will face legal penalties.
In the early Wei Dynasty, there were village heads, township chiefs, and party leaders, so the common people depended on those with power and influence. Those who relied on them were exempt from corvée labor, but the wealthy landlords imposed even higher taxes on them than those mandated by the government. After ten years, Li Chong, an official, submitted a memorial stating: "We should adopt the ancient practice of establishing a village head for every five households, a township chief for every five villages, and a party leader for every five townships. These officials should be chosen from among the strong and trustworthy individuals in the countryside. The village head can exempt one person from corvée labor, the township chief can exempt two people, and the party leader can exempt three people. Those exempt from corvée labor must serve in the military, while the others remain like ordinary citizens. If they remain faultless for three years, they can be promoted one rank. Each household is required to pay one piece of cloth and two stones of grain in taxes. Unmarried men over the age of fifteen must combine to pay the taxes of one household; slaves handle the farming, while maids take care of weaving; eight slaves and maids are equivalent to four unmarried men; twenty plowing oxen are equivalent to eight slaves and maids. In regions where linen is plentiful, each household must pay one piece of cloth, and so on. In general, ten pieces of cloth are the state taxes, two pieces of cloth are additional expenses, three pieces of cloth are the officials' salaries, and there are other miscellaneous taxes. Elderly individuals over eighty can exempt one son from corvée labor. The widowed, disabled, elderly and frail, those suffering from illness, and those too poor to support themselves should be supported in turn by the three appointed officials."
After the memorial was submitted, the officials held a discussion, and most of them felt it was good. Emperor Gaozu accepted the proposal and dispatched envoys to carry it out. Then he issued a decree stating, "The establishment of the land tribute system aims to facilitate the flow of goods and address supply and demand issues; the regulation of well-field tax is to balance work and rest. When goods flow, people will have enough money; when work and rest are balanced, the people will be happy to engage in their professions. This has always been common sense. Furthermore, the neighborhood system has a long-standing tradition. If you want to make education easy to spread and be felt by every household, you need to begin with small things, starting close to home, gradually pushing towards the distance, just as the body directs the hands and the trunk commands the branches, and then you can achieve fairness and reduce disputes. Therefore, although the contents of the Three Codes may be adjusted according to the changes of the times, its fundamental spirit remains consistent; and the implementation of the Two Supervisions will also vary with the times. For example, Zheng Qiao restored the method of Qiu Fu, and Zou Ren proposed the suggestion of He Che. Although the importance varies, they were applicable at that time. From ancient times to the present, the household registration and native places of various states are not true, and there are many cases of concealment and underreporting, damaging public interests and enriching private pockets. The wealthy and powerful have amassed vast amounts of land and wealth, while the poor have problems even with food and clothing. Taxes are equal for everyone, without distinction between light and heavy; the same applies to corvée labor, with little distinction among people. Although the nine-grade classification system was established, it did not lead to harmony among the wealthy areas; although the standard of equal distribution was set, the areas where silk was raised and cloth was woven had no differences. This has resulted in a failure of education and a decline in public morals. Every time I think about this, I feel deeply saddened. Now, reforming the old system and implementing the new neighborhood party system, local officials should explain clearly to the people the importance of streamlining procedures." Initially, most common people believed that sticking with the old ways was better, and those who were wealthy and powerful and merged land were strongly opposed. However, once the new system was in place, it ended up saving over ten times the previous costs. Consequently, the entire country became stable.
"Therefore, the system of land tax and tribute facilitates the circulation of resources; the fixed assignments in the wells maintain a balance between labor and leisure. When resources flow freely, the people's wealth is sustained; when labor and leisure are balanced, people enjoy their work. This has been the constant principle since ancient times. Moreover, the system of neighbors and local communities has a long history. To make moral education widely accepted, families must become increasingly visible, with the large overseeing the small, reaching from near to far, just as the body employs the hand or the mind directs the body, then calculating averages through dialogue, fostering justice and minimizing disputes. Thus, the three classics share fundamental principles that adapt to changing times; the actions of the two supervisory officials are adjusted according to circumstances. Hence, Zheng Qiao revitalized the tribute assessment method, while the people of Zou suggested regulations for resource collection. Although their weights and measures differ, they are all suitable for their time.
Eleven years ago, there was a severe drought, and the people of the capital were starving. Coupled with cattle plague, both the government and private citizens were facing shortages, resulting in the use of horses, donkeys, and camels as substitutes. The emperor then issued an edict allowing the common people to make a living in areas with abundant harvests. Among those who left were teenagers as young as fifteen or sixteen. The government distributed grain along the way, and upon their arrival, local authorities would provide for them. The emperor also sent people to frequently check on the situation. For those who stayed, the authorities required registration and opened granaries for relief. Those who truly could not survive on their own were gathered together, and porridge was cooked for them by the roadside to alleviate their plight. However, those responsible for the relief failed to fulfill their duties, and many starved to death in the suburbs. As the peaceful times had extended for too long, the national treasury was filled to the brim with goods, and the emperor ordered that approximately eighty percent of the items in the palace were to be removed and primarily distributed to various departments, from merchants and minor officials to border soldiers, with the elderly, the poor, and the disabled in the capital also receiving their share."
Twelve years ago, the emperor instructed the ministers to find ways to ensure that the common people live and work in peace. Someone suggested, "We can take out two-ninths of the annual taxes collected from the provinces and counties, along with the remaining funds from the capital each year, to establish specialized agencies. In years of good harvest, we can buy extra grain and store it in warehouses. In years of poor harvest, we can sell the grain from the warehouses to the common people at a low price. This way, the common people will work hard in the fields and save money to buy grain. The government will store more grain during good harvests and distribute it promptly during disasters. Additionally, we can establish a separate agricultural department, selecting one-tenth of the households from each province and county for specialized farming. Based on the water and land conditions, plan the arable land area, use confiscated assets to purchase cattle, and distribute them to these farmers for their work. Each person is required to pay sixty bushels of grain per year, including regular taxes and various labor obligations. Implementing these two measures, within a few years, there will be more grain, and the common people will not go hungry." The emperor thought this was a good idea and immediately put it into action. Since then, the country and the common people have become prosperous; even if there are occasional floods and droughts, they will not cause major disasters.
Emperor Shizu defeated Tongwan and pacified the Qinlong region, as the Hexi region was rich in water and grass, it was used as a grazing area. Livestock multiplied rapidly, with over two million horses, nearly as many camels, and countless cattle and sheep. After Emperor Gaozu ascended the throne, he also designated the Heyang region as a grazing area, keeping one hundred thousand warhorses year-round to supply the capital's army. Every year, the livestock from Hexi were moved to Bingzhou for grazing, gradually migrating south to adapt to the local environment and minimize losses, leading to the flourishing pastures in Hexi. However, after the Zhengguang period, chaos erupted throughout the land, and all these livestock were plundered by bandits.
In the spring of the third year of the Yan Chang era during the Northern Wei Dynasty, someone reported to the court that a silver mine had been discovered at Mount Li near Chang'an, where two pieces of stone could yield seven taels of silver. By autumn that year, Hengzhou also reported the discovery of a silver mine at Mount Baideng, where eight pieces of stone could yield seven taels of silver and over three hundred catties of tin, which was pure white and of even better quality than top-grade tin. The emperor ordered the establishment of silver smelting facilities at both locations and sent people regularly to mine and smelt the silver.
Previously, over a thousand households in the Hanzhong area specialized in gold panning, and they were required to pay tribute to the court each year. Later, when Wang Yu from Linhuai was appointed governor of Liangzhou, he petitioned the court to abolish this system. Those who once panned for gold transitioned to casting agricultural tools and weapons, achieving significant output. However, because of the superior smelting techniques in Xiangzhou, the products were often crafted into knives and swords and sent to the armory. Since the Wei Dynasty grew strong, both the Western Regions and Eastern Yi presented treasures as tribute, filling the royal treasury to the brim with these items. The court also set up mutual markets in the south to import southern goods, such as various feathers, animal teeth, and leather, which could be transported from even the farthest places. By the Shengui and Zhengguang eras, the items in the national treasury piled up like mountains, overflowing. Empress Dowager Ling ordered all court officials and subordinates to personally carry and transport the goods, resulting in enormous expenses without easing the burden on the populace.
Since Xuzhou and Yangzhou aligned with Northern Wei, the court has been deploying military forces in the Jianghuai region, transporting food and supplies from the Central Plains to the border areas. The common people are worn out from traveling the roads every day. So the court ordered the soldiers stationed on the border to cultivate the land and farm, and requisitioned materials from inland military factories to barter with the common people for food, storing up supplies for future needs. The relevant departments also suggested setting up warehouses at key water transportation routes, leading to the establishment of warehouses and relay stations in eight locations, including Xiaoping, Youmen, Baimajin, Zhangya, Heishui, Jizhou, Chenjun, and Daliang. This way, whenever the court requires supplies, they can be transported promptly, saving a lot of expenses.
Xue Qin reported to the three gate generals: "Every year, the silk and hemp submitted by the five counties of Huazhou, Fenzhou, Hengnong, Hebei, Hedong, Zhengping, and Pingyang are converted into public goods and transported to the capital by hiring carts and oxen. The roads are treacherous, causing hardship for the people, wasting public funds, and harming the interests of the people. A rough estimate shows that for a cart from Huazhou, the government pays eight bolts of silk along with an additional sixty bolts of cloth, while for a cart from Hedong, the government pays five bolts of silk and fifty extra bolts of cloth. While the exact quantities from other counties have yet to be accurately assessed, based on the situation of nearby and distant counties, it should not be less than this amount. Now, we propose to charge only three bolts of silk per cart as transportation fee, to purchase materials for shipbuilding, eliminating the need to fell more trees. A single ship requires thirteen carts, each carrying three bolts of silk, for a total of thirty-nine bolts. The remaining silk and cloth will sufficiently cover the craftsmen's wages, along with other miscellaneous expenses and provisions aboard the ship. In this way, one ship can save seventy-eight bolts of silk and seven hundred eighty bolts of cloth."
Next, Xue Qin continued: "In addition, renting a cart, the official carrying capacity is stipulated at forty dou. The hire price for common people is five dou of cloth for one piece of silk for long distances, and one stone of cloth for one piece of silk for short distances. According to the actual expenses of the common people, a cart on a long-distance route would require eighty pieces of cloth, while for a short distance it would require forty pieces of cloth. Building a ship requires a transport capacity of seven hundred stones; based on this hiring price, it would cost one thousand four hundred pieces of cloth. Currently, we only charge three hundred pieces of cloth, which is sufficient to build a ship and cover repairs and other expenses, leaving over one thousand one hundred pieces of cloth. Moreover, the shipbuilding sites require sawyers and shipwrights; we can arrange for local soldiers from the prefectures to handle this directly, without the need for additional recruitment. There are rental locations in Fenzhou, which is less than a hundred miles away, and Huazhou is less than sixty miles from Hezhou. We can transport the ships to the designated locations by cart, following the original route and pricing. The final destination for the ship transport is Leipei. From Leipei to the warehouse, the land transport by cart only charges one piece of silk and five pieces of cloth, which benefits both the government and the common people."
Zhu Yuanxu, the official in charge of finances at the time, calculated and remarked: "Serving the country and benefiting the people is fundamental; governing the country and strengthening the people is the top priority. Great Yu cleared the waterways, enabling irrigation across the land, and the Han Dynasty dug canals to consolidate the waters of various rivers. These achievements are recorded in history and will be remembered for generations. Xue Qin's suggestion, although yet to be tested in practice, is promising. He proposed using ships instead of carts, which is a solid proposal. However, if the military is used to build ships, it will affect national defense, so it cannot be copied entirely. The money allocated for hiring carts should be used to buy materials for shipbuilding, and the warehouse needs should also be covered by this budget. From early July to early October, each province should send taxes to the dock and load them onto ships. Four drivers should remain to oversee the ten-cart share. After loading the ships with grain and cloth, they should be transported directly to the capital city, under the supervision of commanders. Any losses incurred must be compensated at double the amount. The transportation department will be responsible for any losses on the waterways. Upon arrival in the capital city, the goods must be delivered separately, and any violations will be punished. A careful accounting and collection process must be ensured, and everything else should proceed as planned. The dangerous rapids of the Yellow River are referred to as natural hazards, with swift currents and a challenging management process. However, since a convenient method has been proposed, it shouldn't be dismissed lightly. If Xue Qin's method proves effective, rewards should be granted as outlined, and if ineffective, losses should be compensated. It's too soon to cut expenses at this stage, so his plan should be implemented first. After a year, evaluate whether it turned a profit, dispatch an imperial inspector each year for review, and make adjustments if deviations are found."
Cui Xiu, another official, also expressed his opinion, saying: "Building ships from wood is an ancient practice; digging canals for transport has long been advantageous. Liu Hou praised the grain transport system of the Han Dynasty; Li Sheng also regarded the wooden boats of Shu Han as an effective solution. Zhang Chun's contributions in the Eastern Capital and Chen Xie's achievements in the Jin Dynasty both demonstrate the benefits of water transport, which have long been recognized! Xue Qin's suggestions are very reasonable, and Zhu Yuanxu's plan is also well thought out. However, water transport will be used extensively; if it benefits the country and its people, we shouldn't limit ourselves to past plans. In ancient times, to ease grain transport in Guanzhong, the Bao Xie Road was opened; to increase the wealth of Jing and Luo, new roads to Jiaoguang were established. Moreover, the Zhang, Huan, Yilu, Yellow, and Ji Rivers are all navigable waterways, so why not standardize and share these advantages? The Hong Canal connects the State of Song and the State of Wei, as recorded in historical books; when attacking the Xiongnu, the roads to Youzhou and Jizhou were also opened, which can be verified in history. The efficiency of water and land transport varies significantly; the difficulty of water and land routes, as well as human resource consumption, differs as well. Having served in the Eastern State, I've personally seen that the benefits and drawbacks in this context are incomparable. I recommend that all areas with water transport adopt this method. Whether it's five hundred miles or three hundred miles, when you crunch the numbers, water transport remains more cost-effective than land transport. The states and counties proposed by Xue Qin can be developed according to his plan. All states in the eastern route should first open up water transport; this year's taxes should all be shipped by boat. If there aren't enough boats, renting them is more cost-effective than hiring vehicles. Areas without water transport should send people to inspect and make repairs during the off-season to ensure clear waterways and prevent blockages. This will reduce the number of conscripted workers and increase the benefits. While it may be tough initially, in the long run, it will lead to a more comfortable and worry-free life."
The Minister of the Imperial Library Cui Xiu, Prince of Gaoyang Yong, Minister of Works Li Chong, and others also submitted a memorial saying: “The benefits of water transport are the same in ancient and modern times, but the losses from land transportation are significantly greater. Xue Qin's proposal is confined to the Guansi region, but if implemented nationwide, it would greatly benefit the state and the people. We have carefully studied this plan, and like the previous plan, it would reduce the number of people conscripted and alleviate labor pressure. If this suggestion is adopted, it is necessary to dredge the waterways and carry out repairs. Some areas need to be newly excavated, while in some places, ancient sites still exist, allowing us to utilize old facilities, thus reducing the workload significantly. These tasks should be completed during this winter's agricultural slack season, so that when the water rises in spring, the grain transport will proceed smoothly.” The emperor approved their suggestion but did not implement it fully.
After the Zhengguang years, wars broke out across the country, coupled with floods and droughts, leading to an empty treasury and a fiscal deficit. The government preemptively collected six years' worth of taxes from the entire nation. The common people were expressing widespread discontent, and life became extremely difficult. Officials suggested stopping the supply of alcohol to all officials, which would save a total of 53,054 dou and 6,960 dou of millet annually, along with 300,599 jin of flour. However, the ritual sacrifices throughout the year and the reception of foreign envoys continued as usual. Later, the incidence of theft rose, the army was dispatched, and suffered consecutive defeats, with countless losses of weapons and supplies, especially severe in the Guansi region, further depleting the treasury. Officials then suggested cutting the food rations for government officials and foreign envoys, reducing the meat rations by half, which would save a total of 1,599,856 jin of meat and 53,932 shi of rice annually.
In the winter of the second year of the Xiaochang era, the land tax in the capital was assessed at five sheng per mu; for rented official fields, it was one dou per mu. Additionally, a market tax was levied, charging each person one wen, with shops categorized into five tiers, each having different tax standards.
When Emperor Zhuang first came to power, the country had just experienced turmoil, and the national treasury was bare. So, he set up a grain donation system. Those who donated 8,000 shi received the title of Sanhou; those who donated 6,000 shi received the title of Sanbo; those who donated 4,000 shi received the title of Sanzi; and those who donated 3,000 shi received the title of Sanman. Artisans donating 700 shi could move up a rank and be granted an actual official position. Commoners donating 500 shi could get an official position based on their rank; those who donated 1,000 shi could be promoted by one rank; those without a rank who donated 500 shi could get the official title of Zheng Jiu Pin, and those who donated 1,000 shi could be promoted by one rank. Monks donating 4,000 shi to the capital's granary could receive the title of provincial commander; if there wasn't a provincial position, they'd get the title of grand provincial commander. If they did not send it to the capital's granary but to other provincial granaries, those donating 3,000 shi could receive the title of regional commander, with specific roles set by the province's rules; those donating 500 shi to the capital's granary could be granted the position of county weina; if there was no county position, they would be granted positions in other counties; those donating 700 shi to other provincial granaries or 300 shi to the capital's granary could be granted the position of county weina. In the early years of Emperor Xiaojing's reign, in order to resettle the displaced people, as everyone had just begun to rebuild their homes and had virtually no assets, the emperor ordered funds to distribute 1.3 million shi of grain for their relief. In the summer of year three, he helped the displaced people again, distributing enough grain for each person to eat for 40 days. But that autumn, the nine provinces—Bingzhou, Sizhou, Fenzhou, Jianzhou, Jinzhou, Taizhou, Shanzhou, Dongyongzhou, and Nanfenzhou—faced frost and drought, leaving the common folks hungry and scattered everywhere.
In the spring of the fourth year, the emperor once again ordered the granaries across the regions to be opened for disaster relief, but many people still died. At that time, the quantity of silk and satin submitted by various states fell short of previous standards. King Xianwu of Qi felt this was detrimental to the common people, so in the winter of the third year of Xinghe, he requested the court to unify the national silk and satin standards, stipulating that a length of forty feet be used as the standard. This policy benefited the entire nation.
In Hedong County, there was a salt pond. Previously, the government had officials to collect taxes, but later this was abolished. As a result, wealthy and powerful individuals monopolized the salt pond, leaving the poor with no access to it. During the Yanxing period of Northern Wei, the government re-established officials to manage the salt pond and levied taxes according to the price of salt, ensuring benefits for both the state and the common people.
After Emperor Shizong ascended the throne, he implemented more lenient and straightforward policies, once again abolishing the regulation of the salt pond, allowing the common people to share it. The state required a specific amount of salt, which was sufficient as long as it was met. However, later on, wealthy and powerful individuals began to monopolize the salt pond again, and those living near the salt pond became stingy, unwilling to sell salt easily. The strong bullied the weak, and this problem became widespread.
During the reign of Shengturtle, Grand Tutor Gao Yang Wang Yong and Grand Preceptor Qinghe Wang Yi and others reported, saying: "The salt pond is a heavenly resource meant to sustain the people. Previously, the court restricted the buying and selling of salt not to compete with the common people for that small profit. The problem is that the salt from the salt pond is extracted without regulation; either the wealthy and powerful monopolize it or those nearby hoard it. The poor come from far away and cannot buy it at all. Therefore, management officials should be established to oversee the buying and selling of the salt pond, allowing both the strong and the weak to obtain salt, ensuring fairness and equity. Furthermore, collecting a one-tenth salt tax has been a longstanding practice, which brings many benefits. This way, salt can be purchased from near and far, and both the state and the common people can benefit, while also ensuring that salt reserves continue to increase.
But advocates, including Chief Official Wang Houxing and others, said that in addition to supplying 20,000 shi (a traditional Chinese unit of measurement for grain or salt) of salt to the officials each year, they also needed to collect 1,000 horses and 500 cows. If calculated in this way, the salt tax was virtually impossible to estimate. Later, Captain Zhen Chen requested the removal of restrictions on the salt ponds, and the emperor ordered a discussion on the matter. The senior officials stated that Zhen Chen's suggestion seemed reasonable, but it was not feasible in practice, and it was recommended to manage the salt ponds according to the previous regulations. The emperor accepted Zhen Chen's advice. As a result, the residents around the salt ponds, including Wei Baoguang, privately seized the salt ponds, collecting taxes that exceeded those of the government, and deciding how much to collect. Rich or poor, they all had to listen to them. If anyone refused to comply, they faced the death penalty for their crimes. Upon careful consideration, this was a serious violation of the law. After discussion, we believe that it is better to control the salt ponds according to the previous imperial decrees. This can prevent evil, stop violence, and also comply with the previous intentions, so officials should be re-established to manage the salt ponds.
Therefore, the government re-established officials to manage the salt ponds for supervision. Since then, the management system of the salt ponds continued to evolve until the Yongxi era.
After moving to Ye City, we began salt production along the coast in four locations: Cangzhou, Yingzhou, Youzhou, and Qingzhou. Cangzhou had 1,484 salt stoves; Yingzhou had 452; Youzhou had 180; Qingzhou had 546; and Handan had 4. In total, 209,724 shi and 4 liters of salt were collected in a year, which adequately supplied the needs of the national army.
During the early Wei Dynasty to the Taihe period, the circulation of currency was quite difficult, and Emperor Gaozu ordered that this currency be used in the capital and across various provinces. By the nineteenth year, the coin minting equipment was considered basically complete, and the minted coins were called "Taihe Wuzhu." Officials' salaries, both in the court and outside, were converted into coins based on silk, with one bolt of silk worth 200 wen. The court also assigned personnel to oversee the coin minting furnaces and smelting equipment, allowing common people to mint their own coins, but the copper had to be refined and not mixed with other substances. In the third year of Emperor Shizong's Yongping reign, another batch of Wuzhu coins was minted. In the early reign of Emperor Suzong, some provinces minted coins, while others refrained from doing so, with some even using old coins and not the newly minted ones, leading to disruptions in commercial trade and significant impacts on transactions.
During the Xiping period, Rencheng Wang Cheng, then serving as the Minister of Personnel, reported to the emperor, saying: I’ve heard that two of the eight matters discussed in the "Hong Fan" relate to wealth. The "Book of Changes" also says: "The greatest virtue of heaven and earth is to give birth to all things, and the greatest treasure of the sage is position. To keep your position, you need benevolence; to gather the people, you need wealth." Money is the key for emperors to unite the people, consolidate their position, nurture the people, comply with the will of heaven, govern the country, and stabilize the livelihoods of the people. During the Xia and Shang Dynasties, various regions of the country contributed gold to mint five grades of currency. This practice was continued during the Zhou Dynasty. Duke of Zhou established the system of nine treasuries, which led to the circulation of minted coins and the determination of the weight standards for currency. Duke Huan of Qi continued this system, which helped him dominate the vassals. During the reigns of Qin Shihuang and Emperor Wen of Han, there were distinctions between lighter and heavier coins. The coins minted by King Bo of Wu and Deng Tong spread profits throughout the country, especially in the Henan region. During the reign of Emperor Wu of Han, another batch of Wuzhu coins was minted, but many defects and alterations occurred during the minting process, leading to inconsistencies in coin sizes.
I carefully studied the Taihe coins, which were designed and manufactured by Emperor Gaozu with meticulous attention. Later, they circulated together with Wu Zhu cash, establishing a fixed system. However, I have heard that gentlemen value etiquette in their dealings and will not easily change customs. It is necessary to adapt to the realities on the ground and the sentiments of the people in order to effectively utilize them. Although the "Taihe Wu Zhu" coins are convenient in the capital, they are not suitable for Xuzhou and Yangzhou. Different regions have different local products and trading methods. The coins that work well in Jingzhou and Yingzhou are not suitable for Yanzhou and Yuzhou. This has made life even harder for the poor and has led to many lawsuits. In the third year of Yongping, the court mandated the uniform use of standard currency nationwide. The imperial edict at that time declared: "Regarding the coins that are not in circulation, although there is a ban, if they are already in use locally, they can be temporarily allowed, but all usage must stop by the end of the year." In the second year of Yanchang, the people of Xuzhou were frugal in their lives, and the governor requested to continue using the local currency, which was approved by the court. Upon careful examination of the laws and regulations, the coins that are not allowed to circulate refer to coins such as "chicken-eye coins" and "pierced coins," and there are no other prohibitions. However, almost all the coins circulating in the various states of Henan now do not comply with the regulations. While there have been prohibitions in the past, I still find it puzzling.
In all the prefectures and counties of Hebei, there are no newly minted wuzhu coins. Even old wuzhu coins are prohibited from use. Instead, only single-thread silk cloth is permitted, which is both narrow and short, failing to meet the standard size. The cloth must be cut into pieces to be sold to meet the people's needs. In the end, the people are only burdened further by the hardships of weaving cloth and still cannot escape hunger and cold. This is all due to restrictions on the circulation of coins, which has led to a stagnation in cloth sales. This is not helping the disaster victims at all, but rather increasing the people's suffering. Throughout history, various types of coins have emerged, evolving over generations without fixed standards. The essence of coins is their circulation; they cannot be allowed to stagnate. I believe that Taihe coins currently in circulation, newly minted wuzhu coins, and old coins commonly used in various regions, despite their size differences, should all be permitted to circulate. Prices should be determined naturally based on local market conditions. This way, goods can circulate nationwide without hindering public or private transactions. Coins that do not circulate, along with acts of counterfeiting and damaging coins, should be punished under the law. The emperor has decreed: Coin circulation has been ongoing for a long time, and given the ongoing warfare in the eastern regions, we shall continue to use the original coins for the time being.
Cheng Zouzhe said: "Having held a significant position, I have always tried my best to ensure the smooth flow of goods and unify the currency system. I carefully studied the 'Rites of Zhou' and found that local governments are responsible for managing the import and export of cloth nationwide. What is stored is referred to as 'spring,' while what is circulated is called 'cloth.' Originally, there was only one type of currency, and if we can achieve national currency unification now, circulation will be unimpeded. However, from King Jing of Zhou to the downfall of the Xin Dynasty, the currency was continuously re-minted in various forms, leading to inconvenience in trade in various regions and difficulty in communication between countries. I previously requested the use of standardized currency nationwide, but the emperor said, 'Currency has been circulating for a long time, why change it?' After careful consideration, I believe that the 'Five Zhu of Taihe' is the circulating currency of the Wei Dynasty, an enduring standard, best used only in the capital city, not to be promoted nationwide. But now with continuous border conflicts and the nation not yet unified, the southeastern region still finds it more convenient to use the old system. As for areas in the northwest and northeast of the capital that have not yet used currency, implementing it wouldn’t be difficult, but forcibly doing so would go against past practices. Why is that? Because cloth cannot be cut at will, and transporting grain is also difficult, while currency is easy to carry and doesn’t require measurement or weighing, which is greatly beneficial to the socio-economic situation. Therefore, I request the circulation of the 'Five Zhu of Taihe' currency and the newly cast 'Five Zhu' currency, as well as other intact old currencies, of any size, in all counties nationwide. However, substandard currency should be banned by law. In places where currency is already in use in Henan province, it should continue to be used without mandatory change. Only the 'Five Zhu of Taihe' currency can be newly cast by the government, while various miscellaneous currencies should continue to use old coins, with no new casting allowed. Currency from different regions can be used in the capital city, and in places allowed to continue using old coins, they can circulate alongside the 'Taihe' and newly cast 'Five Zhu' currency. Those who privately cast currency will be severely punished according to the law. Since the aim is to standardize prices and boost market prosperity, failure to harshly crack down on illegal activities will disrupt market order. Once the imperial decree is issued, any further non-compliance will result in provincial governors and local officials taking legal action." The emperor agreed to his request. However, in some counties in Hebei province, where currency circulation was previously scarce, transactions were still carried out using other goods, and currency had hardly entered the market.
The situation in Hebei is quite different from other places; they used to rarely use money and were accustomed to bartering goods, making currency nearly nonexistent in the market. A few years BCE, an official named Cui Liang reported, saying, "There are copper mines in the Tongqing Valley of Hengnong County, where one dou (a unit of measure) of ore can produce five liang and four zhu of copper; in the Weichi Valley, one dou can yield five liang of copper; in the Luanzhang Mountain mine, one dou can yield four liang of copper; in the Wangwu Mountain mine of Henei County, one dou can yield eight liang of copper; and Yuan Zhushan in Nanjing and Shangshan in Qizhou were once minting sites, with the old sites still existing. Now, there is a need to mint coins on a large scale, and there are many places to use copper. These mines have practical value and should be developed for minting coins." The emperor approved it. As a result, many of the coins in circulation were privately minted by the common people, becoming smaller and thinner, and the coins became increasingly worthless. During the Jianyi period, the government intensified the punishment for private minting of coins and established a reward system for whistleblowers. By the autumn of the second year of Yong'an, the government ordered a new minting of coins, inscribing "Yong'an Wuzhu" on them. The government set up its own minting factory and continued to mint from September until the first month of the following year. The government aimed to enhance the value of currency, so they took out their stock of silk fabric and sent people to sell it in the market, stipulating that one bolt of silk fabric could only be exchanged for two hundred wen, but in private transactions, one bolt of silk fabric could be exchanged for three hundred wen. Because there were profits to be made, the number of private coin minters increased, and various counterfeit coins emerged, differing in weight and size, with various currencies circulating in different regions.
After the capital relocated to Ye City, coins became lighter and were produced in excess. During the Wuding period, King Wenxiang of Qi submitted a proposal to address this issue. The emperor then ordered people to be sent to various places to collect copper and coins, all to be recast, with the coins still inscribed with "Yongan Wuzhu." However, speculators still violated the regulations, and before long, the coins became small and flimsy again. After six years, King Wenxiang said that since the coins were marked "Wuzhu," they should actually weigh five zhu; only coins weighing five zhu could circulate in the market. One hundred wen should weigh one jin, four liang, and twenty zhu in total, with all other coins based on this standard. The two markets in the capital and the markets in all provinces and counties were to set up two scales at the market entrance, and the scales used by the common people must be calibrated to match the market scales. Private minting of coins was now permitted, but only those weighing five zhu would be accepted. If coins brought to the market weighed less than five zhu, or although they weighed five zhu but were mixed with lead or tin, they would not be accepted. If someone attempted to trade with lightweight counterfeit coins in the market and was reported and apprehended, all the coins would belong to the informant. If lightweight coins were to be banned immediately, there were concerns that the common people would run out of money. It was stipulated that the rectification in the capital region was to be completed within fifty days, and in other provinces and counties within one hundred days. The officials convened and noted that grain prices were currently high, requesting a postponement of the implementation. The emperor consented and temporarily suspended this measure.
