Chapter 42: Then Let Them Have Their Dignity

He wrote four characters on the blackboard: Land Taxation.

Naturally, these were written in traditional script.

Of course, Li Yi would never admit that he had asked Yun Niang to teach him how to write them beforehand.

“Last time, I spoke of the factional strife within the imperial court—it’s no different from a family quarrel: the eldest takes action, the second opposes; when the second acts, the eldest sabotages. Ordinary families like this can barely get by, let alone the court. But today, I want to speak of land taxation, which concerns us all.”

“Everyone knows that the people have always paid taxes on the land they farm, but how the officials collect these taxes, and what tricks are involved, that’s not so clear.”

Li Yi pointed to the word “land” on the blackboard, smiling gently at the attentive students, young and old.

“The government levies taxes on land with a fixed quota each year. That means our Li Family Village must pay a set amount annually. Taxes are divided into regular and miscellaneous—regular taxes are the summer and autumn grain levies, while miscellaneous ones include poll taxes and extra duties. Combined, during the Wanli era, we paid about half our harvest in taxes each year. But now, we pay seventy percent. Why? Is it because there’s less land?”

The students began whispering among themselves.

Li Guo raised his hand and called out, “Master, it’s not that the land has decreased, but that it’s been taken by others.”

Li Yi nodded with a smile and continued, “Li Guo is right—it’s not that the land has diminished, but that some people are paying less tax, and their share is shifted onto us.”

Hearing that they had paid taxes for others, all the villagers’ eyes widened.

Great-grandfather, bristling with anger, exclaimed, “Yi, how did we end up paying others’ taxes? How could this happen?”

The other villagers attending the lesson were equally furious.

Li Yi waved his hand, saying, “Don’t be angry, great-grandfather, let me explain.”

“The Ming dynasty favored officials and gentry, granting them exemptions from corvée. So, many commoners would cunningly register their land under the names of these privileged people to avoid taxes. But when they pay less, the court struggles to collect its quota, lacking funds for salaries and defense against the invaders. Thus, taxes are increased. In the end, the taxes these privileged people should have paid are transferred onto us.”

Only then did the villagers realize why their taxes grew year after year.

In fact, investigating false land registration was a major policy during Zhang Juzheng’s administration. Through his firm hand, the Ming uncovered a total of 1,470,000 hectares of falsely registered, concealed, or unreported cultivated land.

That figure amounts to twenty percent of Ming’s registered farmland—meaning untaxed farmland made up a fifth of the taxed land.

All that land tax could feed a million elite soldiers.

“To live, we need land. Yet, we toil, and the extra taxes we pay don’t support the court, but instead enrich the officials and gentry. We starve and freeze—while they feast, pay less tax, and push their share onto us. Tell me, is this fair?”

“No, it’s not fair!”

A man sprang to his feet, roaring with anger, “These fat rats! I break my back farming to feed my family, not to support those sons of bitches!”

The other villagers cursed loudly as well.

If not for Li Yi’s explanation, they would never have known they were paying extra taxes for the privileged.

Great-grandfather’s anger grew, “Is there any justice left in this world? We should petition the magistrate, demand a fair hearing, and ask the court to reduce our taxes!”

Li Yi smiled bitterly, “Great-grandfather, without the officials’ help, how could the gentry hide their land?”

He looked out at the outraged villagers and spoke loudly, “The county clerks keep two sets of records: one public, one private.

The public records—the fish-scale registers and the yellow rolls—are merely for show, to fool the court’s inspectors. The private books hold the real accounts. The gentry register land falsely, transferring their imperial taxes onto us. Our eight-tenths of a mu is recorded as one mu; we pay taxes as if it were a full mu, while the extra two-tenths of harvest go straight into their pockets.”

“These corrupt officials and powerful families are in league with each other,” great-grandfather said bitterly.

“We can barely feed ourselves—how can we pay taxes for the big families?”

A villager looked at Li Yi, “Yi, what should we do?”

Li Yi spoke firmly, “In the past, we had no way out. But now, with the Farmers’ Association, we’ll pay every penny we owe and not a penny more.”

“Farmers’ Association? If the officials refuse, what can the association do?” another villager asked.

Li Yi smiled meaningfully, “In the past, when officials pressed for taxes, we let them bully us. Now, with the association, we stand together. If they oppress one, they oppress us all. If these corrupt officials don’t give us trouble, we’ll let them be. But if they push too far, then let the floodwaters rise and show them the power of the common folk.”

Great-grandfather turned pale, exclaiming, “Isn’t that rebellion?”

Li Yi shook his head, “Don’t worry, great-grandfather. In the past, peasants rose up to force the officials to back down. We’re only following their example, not rebelling.”

He looked around at the crowd, speaking gravely, “The court’s policies have been rotten for years. Outside, invaders threaten; inside, bandits roam. Disasters abound; refugees are everywhere—these are troubled times. We ordinary people have no way to live, while officials and gentry squeeze us more each day. If we keep yielding, we’ll only face hunger and ruin. For our own sake, we must not let the government squeeze more taxes from us.”

The villagers looked at each other, furious over the extra taxes but afraid to cause trouble.

Great-grandfather stared at Li Yi, unable to help himself, “How can poor folks like us ever stand up to the Ai family and the officials?”

Li Yi encouraged him, “Great-grandfather, officials aren’t so fearsome; common folk should never be underestimated. Alone, we’re weak, but don’t forget there are thousands in Ganquanli.”

“As long as we unite, find ways to resist the officials and the Ai family’s extortion, and force them to abolish harsh taxes, we can live well. If they refuse, we won’t pay the extra taxes—then, even if famine comes next year, our people will have grain to survive.”

His words finally moved the villagers, stirring lively discussion.

At last, great-grandfather spoke first, “Borrowing grain from the association isn’t a long-term solution. The big families shifting their taxes onto us—we cannot accept it. From now on, no one in Li Family Village will pay extra taxes.”

The clan leader of Linjia Valley added, “Five people starved to death in our village this year. If taxes go up, who knows how many more will die? Linjia Valley won’t pay either.”

Hearing this, strong young men from other villages stepped outside to tell their own clan and village chiefs.

No matter what, the extra taxes wouldn’t be paid next year.

Great-grandfather walked up to Li Yi and said earnestly, “Yi, you must help the villagers stand up to the officials. If there’s a good harvest next year, fewer will starve in Ganquanli, and there won’t be so many abandoned infants in the fields.”

Li Yi remained silent.

All the villagers hoped for a good harvest next year.

But only he knew—the days ahead would be even harder.

Yun Niang continued the literacy lesson; Li Yi walked out of the ancestral hall.

Leaning under the eaves, Liu Zongmin couldn’t help asking, “Brother Li, can a group of poor villagers really take on the government? Will they agree to reduce taxes?”

Li Yi smiled deeply, “Of course they won’t. So next, I’ll expand the militia, train the villagers, forge weapons, and stockpile grain and money. If they refuse to be reasonable, we’ll help them become reasonable.”

Liu Zongmin was stunned for a moment, then straightened and said solemnly, “If you need me, just say the word.”