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"Even Father doesn't dare to offend them, so I'm sure Big Brother won't dare either."

Jia Fangping spent half a month recuperating in the Yan residence before his injured legs and feet recovered. The innkeeper's previous statement that his legs were broken was actually a bit exaggerated, otherwise he would probably have to recuperate for another two or three months.

Yan Xizheng reported the matter to Emperor Xingwu one day in advance and asked the emperor whether he wanted to meet this scholar who was good at mental arithmetic.

Emperor Xingwu had heard about his daughter's adventure outside the palace a long time ago, but both the old man and the child kept it secret from him, so he was happy to cooperate.

"Even you praise his true talent, so of course I want to see him. Tell him to wait outside the palace at 3:00 PM tomorrow. I'll summon him as soon as I'm free."

The little princess, who was studying hard in Chongwen Pavilion, had no idea that her father had made new arrangements. The next day, when she woke up after a nap, Qingyang was about to set off to visit the front court. Eunuch Zhao Cai from Qianyuan Palace came with a smile and said that her father wanted to invite her over.

Qingyang came to the imperial study with some confusion, and saw his father leaning on the Luohan bed placed by the window, holding a memorial in his hand... No, the memorial was not that big.

Qingyang pushed the low table in the middle of the Luohan bed to the other end, sat down next to his father, stretched his head to look with his father, and then found that what his father was holding in his hand was actually Jia Fangping's answer sheet for this year's spring examination!

"Minister Yan told father?" Qingyang turned to look at his father.

Emperor Xingwu: "Yes, he asked me yesterday if I wanted to see Jia Fangping."

Qingyang understood and thought that Jia Fangping would probably be here soon.

There were three examinations in total in the Spring Examination, namely, the Interpretation of Classics, Policy Essays, and Poetry and Fu. Seeing that his father was looking at Jia Fangping's policy essay paper, Qingyang sat down next to the low table, picked up several papers on the table and flipped through them. In addition to the other two papers of Jia Fangping in the current exam, there were also three papers of Jia Fangping in the eighth year of Xingwu.

Qingyang read the book carefully while admiring his father's rigorous approach to employing people.

The "Classics" section tested candidates' understanding and discussion of the Four Books and Five Classics. Each question had a nearly uniform answer, and incorrect answers were circled by the Ministry of Rites officials, making them easily visible. The "Strategy Essays" section tested candidates' insights and responses to specific national affairs, serving as a gauge of their ability to govern. The "Poetry and Fu" section showcased candidates' literary talent.

In the spring of the eighth year of Xingwu, Jia Fangping ranked A, B, and C in the categories of classics, policy essays, and poetry and prose respectively. Since he got C, who would fail if he didn't?

In this year's spring examination, Jia Fangping's three papers were rated B-up, A-up, and B-down respectively. Compared with the other Jinshi who got at least two A grades, it was natural for him to fail.

Qingyang felt an inexplicable irritation, as if he was disappointed in his parents: "I think his handwriting is okay, but how come his interpretation of scriptures and poetry is so bad?"

Emperor Xingwu laughed and said, "Your talent is all in the study of the arts. If you had the same talent in classics, poetry and prose, you would be envied by heaven, just like you are better at reading than at martial arts."

My daughter practices archery because she longs for riding and hunting, and learns sword because she thinks the sword has the spirit of a gentleman and it looks nimble and graceful when wielded. If I really force my daughter to squat in horse stance and carry stone locks and sweat profusely every day, my daughter may also learn from her third brother, and at most she will find more clever excuses.

Hearing her father's teasing, the little princess pushed him unhappily.

Emperor Xingwu deliberately slumped over the armrest of his bed. Seeing his daughter smile, he sat up straighter and pointed at the answer sheet in his hand. "This Jia Fangping always lacks luck. Last time, in the policy essay test on border defense, his answers were too general. Otherwise, he should have gotten a third-class Jinshi with two A's. This year, in the flood control test, he finally got extra points for the allocation of manpower, material resources, and financial funds, but ended up with B's in the other two subjects."

Qingyang: "Serves him right. You can't force yourself to be good at poetry if you don't have talent. You just need to memorize the Four Books and Five Classics more. He's actually worse than last time."

Emperor Xingwu: "Then we don't need him?"

Qingyang: “…”

At this time, footsteps were heard outside, and then He Yuanjing came to report that the Minister of Revenue Peng Kai and Jia Fangping were waiting outside the door.

Without her father's instructions, Qingyang quickly sorted out the six answer sheets, placed them on the low table, and then moved the low table back to the middle. She sat in the empty seat next to it and adjusted her skirt.

He Yuanjing then went outside to bring people.

Jia Fangping thought that the journey into the palace was enough to calm him down. However, as the door that would allow him to face the emperor got closer and closer, his hands began to tremble uncontrollably, and sweat broke out on the palms and back of his hands.

He tried hard to keep his shoulders straight, and only lowered his eyes respectfully, his gaze quickly glancing at the emperor and princess sitting side by side. Without even seeing their appearance clearly, Jia Fangping involuntarily knelt down and kowtowed, saying, "Your humble servant pays homage to the emperor and the princess!"

"No need to be polite."

The change in posture made Jia Fangping calm down a little. After thanking him, he slowly stood up straight. His eyes were still lowered, but he could clearly see the hem of the emperor's dragon robe and the hem of the little princess's skirt.

Little Princess...

Thinking of the little princess's courtesy towards him that day and the third prince's gentleness, Jia Fangping's rapidly beating heart gradually slowed down.

Qingyang looked Jia Fangping up and down. Last time, this man looked miserable and haggard with injuries on his face. He must have recuperated well during this period. The color on his fair face has returned, and his facial features are fully revealed. He has a handsome appearance that is both bookish and upright. He looks a few years younger, about twenty-six or twenty-seven.

Emperor Xingwu asked his daughter to hand Peng Kai the answer sheet of Jia Fangping's policy paper on flood control. He then said to Jia Fangping, "The Left Prime Minister praised your proficiency in mental arithmetic. I have prepared three questions to test you. Are you confident?"

Jia Fangping cupped his hands and said, "I'm willing to give it a try."

Emperor Xingwu took out a note he had prepared in advance from his sleeve and asked his daughter to read it.

The first question was to add three two-digit numbers. After Qingyang read it out, he tried to calculate it himself and finally got the sum of the first two numbers. Jia Fangping then gave the answer, which was the same as the one on the note.

The second question was the addition of three three-digit numbers. Qingyang was calculating when Jia Fangping reported the number again. The Minister of Revenue Peng Kai, who was almost next to him and pretending to look at the answer sheet but actually following the calculations, tilted his head and glanced at him.

The third question was the addition of three four-digit numbers. Qingyang gave up immediately and looked up at Jia Fangping. He saw that the man had lost the nervousness he had when he came in. He closed his eyes and thought for a few breaths. Then he opened his eyes, raised the corners of his lips, and gave the answer accurately.

Emperor Xingwu looked at Peng Kai.

Peng Kai, who was in his fifties, exclaimed in admiration: "It's really amazing! I, an old minister, am ashamed of myself!"

Emperor Xingwu laughed and said, "I'm afraid there's no one in the entire court who can calculate faster than him. It's a pity that he's not good at classics and poetry, otherwise he wouldn't have been delayed until now."

Jia Fangping, who had just been praised, felt his face flush and became embarrassed again.

Emperor Xingwu began to inquire about Jia Fangping's family background and learned that Jia Fangping's great-grandfather had been a Langzhong in the Ministry of Personnel of the previous dynasty. He was dismissed from his post for offending a powerful official. The Jia family fell into decline since then. By the time of Jia Fangping's generation, the family only had two acres of thin land and half a house for books. Jia Fangping had a sick mother and a pair of young children. He relied on teaching in a private school to earn the family income.

After several rounds of questions and answers, Emperor Xingwu said to Peng Kai, "Some talented people enter the court through the imperial examination, while others need certain opportunities to be employed by the court. I think Jia Fangping is suitable for the Ministry of Revenue."

Peng Kai nodded and praised Jia Fangping for his proposal on flood control.

Emperor Xingwu asked: "Is there any vacancy in the Ministry of Revenue now?"

Peng Kai briefly recalled and reported five vacancies in one breath. The highest-ranking official was a Langzhong of the Jinzhou Qingli Division, a fifth-rank official. The predecessor had gone home to mourn his father's death. The lowest-ranking official was the chief clerk of the Duzhi Section under the Yangzhou Qingli Division, an eighth-rank official. The predecessor had been dismissed for repeated dereliction of duty.

The Ministry of Revenue had fourteen Qingli Si, and each Qingli Si was divided into four departments. Among them, the Duzhi Department was responsible for the finances of the entire prefecture, mainly including the collection of summer and autumn taxes, and the salaries, rewards and punishments of officials.

Emperor Xingwu decided to appoint Jia Fangping to the position of Chief Clerk of the Ministry of Revenue, an eighth-rank official, and encouraged him, saying, "Even if you have extraordinary abilities, you must be down-to-earth and make steady progress step by step. Learn well. The officialdom is not just about checking accounts."

Jia Fangping knelt down and said, "Thank you, Your Majesty, for the promotion. I will follow your instructions, learn more, and do my best."

Emperor Xingwu waved his hand and said, "Go ahead. Let Lord Peng take you to the Ministry of Personnel to complete the appointment documents."

Jia Fangping thanked him, stood up, and bowed deeply to the little princess beside him: "Princess, I will never forget your kindness to me."

Qingyang smiled and said, "You have been wronged, and I will give you justice. This is the protection that every royal descendant should show to the people. It cannot be called a favor. I just hope that you will be an honest and good official and serve the court with all your strength. Don't go astray and make me regret recommending the wrong person."

Jia Fangping hurriedly said, "I wouldn't dare."

After the two men left, Emperor Xingwu prepared to continue reviewing memorials. Being an emperor was good in every way, except that there were always endless state affairs to deal with.

Qingyang was in no hurry to leave. He looked across at his father and asked, "Father, aren't you surprised that Jia Fangping is so poor?"

Emperor Xingwu looked at the memorial and asked, "Why?"

Qingyang then told Jia Fangping the two ways that the candidates used to make money that Jia Fangping despised.

Upon hearing this, Emperor Xingwu leaned back on the armrest, closed the memorial and patted it gently. He looked at his daughter while thinking and said, "Rich merchants befriending scholars and even currying favor with officials. This has been a practice since ancient times and cannot be eliminated. It all depends on the self-consciousness of scholars. However, when ordinary people register their land in the names of scholars and juren, it is often because the court's land tax is too high and the people can't afford it, so they try to evade the tax. After ascending the throne, my father set the land tax at one-fifteen in order to recuperate. This is lower than the tributes collected from the people by scholars and juren in the previous dynasty. Will the people still register their land in the name of scholars and juren?"

Qingyang: "Most people are frugal. The court's tax of 15% of land is indeed not much. But if the scholars and candidates collect 10% or even 10% of their tribute, the people will have to pay even less grain. Why don't they ask the candidates to give their land? Besides, can the emperor guarantee that the land tax in the Great Qi Dynasty will never be increased?"

Raising taxes does not necessarily mean that the emperor does not care about the people. Sometimes when faced with natural disasters or wars, the emperor can only raise taxes to make up for the court's shortcomings in order to provide disaster relief and resist the enemy.

This is still a wise ruler. If you encounter a foolish ruler who is greedy for pleasure, raising taxes is just a matter of decree.

The people may not care who becomes the emperor, but they care about the food in their own fields. They would save as much as they can, and they would transfer their fields to scholars and juren as soon as possible. This way, they would not be afraid if the court suddenly increased the land tax in the future.

Emperor Xingwu was actually stumped by his daughter's question. Looking through history books, most founding emperors were wise, but among their descendants there would inevitably be some foolish ones, which led to increasing corruption in the court and were eventually replaced by new founding emperors.

Therefore, if he only lowered the land tax but allowed the scholars with achievements to cooperate with the ignorant people to seize the land tax that the court deserved, in the long run, the scholars would become richer and richer, and the court would become poorer and poorer. Then the poor court would definitely collect heavy taxes from the people, and the people would still be poor. When they were so poor that they had no way out, they would rebel.

His daughter's appearance became clear again in his vision. Emperor Xingwu pinched his forehead and pretended to be worried. "It is indeed a problem. Lin'er, now that you have thought of it, do you have any good ideas?"

Qingyang had naturally considered this matter and said frankly, "The common people pledge their land to scholars, juren, and even officials, because the court exempts these people from land taxes. If the emperor revokes this preferential treatment, the common people will no longer benefit from it and will naturally stop pledging their land."

Emperor Xingwu sighed, "It's easy to say, but the court still relies on scholars to help govern the country. If we offend them all at once, chaos will easily arise."

Qingyang: "Then limit their tax-free land, and tax the excess like ordinary people."

Emperor Xingwu shook his head. As long as the interests of these people were infringed, no matter how much, they would make trouble.

The little princess was at a loss and said worriedly, "Even father doesn't dare to offend them, so my eldest brother certainly won't dare. Two generations is decades. By then, all the land that father worked so hard to distribute to the people will probably be taken away by them."

Emperor Xingwu: “…”

【Author’s words】

Newborn dragon cubs are not afraid of tigers, [Three-color cat head]

100 little red envelopes, see you tonight~

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