Original subtitles

[English subtitles are available]

[Under the Microscope]

[Episode 3]

Government business in the provinces and counties

[Jin'an Prefectural Office]

always favor the muddled

and reject the upright.

It is especially so for land taxation.

When it comes to taxation,

it's best not to take it too seriously.

It's too complicated.

What does he want?

He wants

the tax to be

apportioned with the seven other counties

What about the other counties?

Suddenly, they have to shoulder an extra expense.

They won't agree.

As long as we reason with them,

why won't they agree?

Every county has

its own interests and ideas.

They cannot be resolved

by reason alone.

Coming.

Thank you for your hard work these days.

-Drink. -I don't drink.

Alright.

If you don't drink, let's eat.

Let's eat.

It's been hard on you these past few days,

checking the accounts.

Any leads?

Not yet.

But I have an idea.

I can't just focus on the money.

The taxes in Jin'an Prefecture

also include items like

rice, millet, cloth, and silk.

Their value in silver needs to be calculated.

It takes a lot of time.

Any conclusion?

There isn’t enough evidence. I can't tell you.

There's no one else here.

I'm the only one here.

Can you let me know?

You can't put this in the storehouse for now.

It will mess up the accounts.

Time's up. I'm going to work.

Arithmetic nut.

You are an arithmetic nut.

Arithmetic nut.

Master Fan.

I'm almost done settling

the moneylending and land redemption issue.

The profit for the land you've gotten in exchange

this time–

Wrapping books

is a craft.

If the steps are wrong,

there will be an insect infestation,

and the paper

will become useless.

Exactly.

The upkeep for the books in my house

wasn't done properly.

That's why I'm deeply regretful.

The government's Archives

are even worse preserved.

The fish-scale map registers

for this land transfer

have been damaged greatly by insects.

Fortunately, they know that

you are a righteous man.

They're letting us calculate it ourselves

and report it to the government.

Mr. Cheng,

I’ll give you

some book covers.

When you get home, wrap your books up.

Master Fan,

I’m afraid my books

are not even as expensive as your book covers.

Silk

is only a cover.

The thing wrapped inside

is the most valuable.

Master Fan is right.

Your 5 days

will be up tomorrow.

When the time comes, at the joint trial,

you must report your findings carefully.

If anything goes wrong...

Jiamo.

Jiamo.

Remember this number.

Remember this number.

[3,530 taels]

All the honor and disgrace of my lifetime

[Silk tax: 3,530 taels]

is in it.

[Jin'an Prefectural Office]

Shuai Jiamo.

Today, Prefect Huang and Assistant Prefect Song

are both here.

You must report the truth

of your findings.

If you lie,

you will be flogged.

Shuai Jiamo.

Why...

aren't you starting?

I'm waiting for someone.

Who?

My friend,

Feng Baoyu.

We filed this plaint together.

He's irrelevant.

It doesn't matter whether he comes or not.

Go ahead with your plaint.

Baoyu wants to make his name with this.

I must wait for him.

What a pure heart.

But let me remind you.

Your friend will not only make his name

through this lawsuit.

If you make a mistake,

he will be punished with you.

I won't get it wrong.

Where is Feng Baoyu?

Is Feng Baoyu here?

Sister, hurry up.

They've already called my name.

We can't leave Shuai in there alone,

he'll get nervous.

Okay. Go.

I'll get going now.

Coming.

Coming.

Excuse me.

Feng Baoyu,

you must stand up

for the people!

-Yes! -Yes!

The country has nurtured its gentlemen for a century.

Today is the day

they speak up for the people!

-Bravo! -Bravo!

Let me tell you—

Hurry up.

Go in.

-Bravo! -Hurry up.

Hurry up.

-Don't forget. -Don't forget.

Don't forget.

Don't forget.

Coming.

I am

a Government Student from Renhua,

Feng—

Prefect Huang.

Prefect Huang,

the County Magistrates of Tongyang and Lanxi,

as well as the Assistant Magistrate of Wancheng, are here.

P- Prefect Huang.

What can I do for you?

[Xiyuan Gate]

The magistrates of

Lanxi, Wancheng, and Tongyang

have submitted their greeting cards at the same time.

[Deng Siqi]

What a coincidence!

More importantly,

they all chose to do so today,

when Shuai Jiamo

will make his statement

regarding the silk tax case.

Coincidental, isn't it?

How coincidental.

[Xiyuan Gate]

The controversy about the silk tax

is the talk of Renhua County.

It's not surprising

that the neighboring counties got wind of it.

So Magistrate Fang knows

they are here about the silk tax.

[Jin'an Prefectural Office]

[County Magistrate of Tongyang, Deng Siqi]

[County Magistrate of Lanxi, Mao Panfeng]

[Assistant Magistrate of Wancheng, Ren Yi]

Greetings, Prefect.

The Prefect returns your greetings.

All three of you are

reknowned county magistrates in Jin'an Prefecture.

I

have heard a lot about you.

Earlier, we were busy

and tied down by official business.

We have just

finished settling our counties' affairs,

so we have come to report to you.

Unfortunately,

today is not a good time.

You will have to wait for a while.

After Magistrate Fang and I are done with the joint trial,

you may begin your reports.

May I ask

if this trial

is about the Silk Poll Tax?

Looks like Magistrate Mao

is really well-informed.

Yes.

You've also heard about this case?

A little.

Although this is Renhua's government affairs,

it also involves our counties.

Would you mind

if we sit in on this trial?

Magistrate Mao.

I don't think this is appropriate.

I think

it's pretty appropriate.

Magistrate Mao is right.

This matter...

does not concern only Renhua County.

It also involves the other counties.

Since you're already here,

you might as well sit in.

Guards, prepare seats.

Thank you, Prefect Huang.

Madam!

Madam!

Bad news.

The magistrates of Tongyang and Lanxi have come,

along with an old man from Wancheng.

He’s Wancheng’s Assistant Magistrate.

Yes.

I heard they came here—

To make trouble.

It's looking rather bleak.

Who are you?

It's fine. Keep an eye on the shop.

What an elegant lady.

It's nice to meet you.

I am Cheng Renqing,

a native of Lanxi.

How may I address you?

It's not like we haven’t met before.

What are you up to?

How careless of me,

I didn’t recognize you, Madam Feng.

How very rude of me.

[Honourable and Just]

But I can only

blame Madam Feng for it,

for you look exceptionally charming

today.

That's why I offended you.

How audacious of me.

If you washed your tongue

in a water bucket,

you will get half a bucket of oil out of it.

I wonder what kind of big case

could have brought the magistrates

from the three other counties

to Renhua.

Are there cases in Jin'an Prefecture

the great Lawyer Cheng

does not know about?

You must have smelt the money

last night

and set off immediately.

I've indeed heard

about this matter.

But a big case like the silk tax case

has neither a plaintiff nor profit to be made.

Why should I get involved

when it would gain me only the reputation of a pettifogger?

Ms. Feng,

could you answer a few questions

for me?

If you want information...

Half a string of cash.

If we want to make the origins

of the Silk Poll Tax clear,

we must begin from the ninth year of the Chenghua reign.

That year,

the Japanese attacked Fengxing.

The court ordered Renhua County

[Resistance to the Japanese]

to supply the government troops with provisions.

Therefore, an extra 1,500 bolts of silk

were collected to supplement provisions.

Unexpectedly, the Japanese withdrew

that same year.

However, in the following two years,

the 10th and 11th years

of the Chenghua reign,

Renhua County

continued to pay

the same amount.

It shows that this emergency sum to supplement provisions

had become customary,

and was paid every year.

The Japanese come at unpredictable times.

The army had to be well-prepared.

The people understood that

there was no choice

but to collect taxes to supplement provisions each year.

We are supposed to be talking about silk.

Why are you bringing up the Japanese?

Magistrate Mao.

Calm down.

Continue speaking!

When there is a need for supplemental provisions,

the army usually liaises with prefectures.

How could they

go directly to a county?

Actually, in the beginning,

the army looked to liaise with Jin'an Prefecture.

[Jin'an Prefecture, Silk Tax, 6,000 bolts]

The total sum for the supplemental provisions

was 6,000 bolts of silk.

[Renhua County, 1,500 bolts]

Of it, 1,500 bolts

was to be paid by Renhua County.

The remaining 4,500 bolts

was to be shared by the remaining seven counties.

Each was to pay a different amount.

What are you trying to say

by beating around the bush?

Magistrate Mao.

According to prevailing market prices,

a bolt of silk is worth six taels of silver.

6,000 bolts of silk

is worth 6,600 taels of silver.

Considering the change in silk prices

from the time of the Chenghua reign

to the Wanli reign,

[1,500]

back then,

6,000 bolts of silk

was worth exactly 3,530 taels.

[Jin'an Prefecture, Silk Tax, 6,000 bolts]

You mean to say

the Silk Poll Tax

Renhua County is paying now

is the provisions supplement

that should have been paid for

by the entire Jin'an Prefecture?

Yes.

This is justice.

Your brother is public-minded.

He speaks frankly for the people.

He is a role model for all of us scholars.

Stop.

Who was it that called my brother

a playboy,

unambitious,

and a bad influence

for you scholars?

I was wrong.

I'm seeing him again

in a new light.

The playboy of the past

has stepped forward

to serve the needs of the people.

You must have taught him well.

That is correct.

Ms. Feng.

This road

is not an easy one.

Why?

These three magistrates don't usually come here,

but they came to report in out of the blue.

Do you think this is a coincidence?

Ms. Feng,

these visitors are ill-intentioned.

Your brother

will have to suffer.

But if

our arithmetic nut didn't make a mistake with his calculations,

there should be no problem. Right?

May I ask

where and who

this arithmetic nut

learned his arithmetic from?

Why do you

trust him so much?

There's something you don't know.

Jiamo's father

was also famous

for being a master of arithmetic.

These are the copies I made

of the eight counties' account books

from the 9th to the 16th year

of the Chenghua reign.

What do you want us to see?

The point is not what we can see.

The point is what we can't see.

What do you mean?

From the 9th to the 11th year

of the Chenghua reign,

the breakdown of this

supplement for provisions in silk

was that Renhua County

was in charge of 1,500 bolts

and the seven other counties

were in charge of 4,500 bolts.

This was clearly recorded

every year.

It was paid every year.

But the tax registers

for the 12th to the 15th year of the Chenghua reign

are missing.

I searched the Archives,

but I couldn't find them.

It is common

for there to be damage to the registers

from insect infestations.

The register for the 16th year of the Chenghua reign is still there.

But when I checked it,

there is no record

in the seven other counties

of this

4,500 bolts of provisions supplement in silk.

At the same time,

in Renhua County's records,

a Silk Poll Tax

appeared out of the blue.

The amount

is 3,530 taels.

[Jin'an Prefecture, 6,000 bolts of silk tax, Provisions supplement for resisting the Japanese]

So,

what do you think?

I suspect

that sometime after

the 11th year of the Chenghua reign,

someone

recast this tax

to deceive the whole world,

and transferred it all

to Renhua County.

Therefore,

the accounts for Jin'an Prefecture still match up,

but the taxpayers

have changed.

Nonsense!

Do you think you can fool the people

by writing down these numbers?

The documents we distributed just now

were copied from the original records

in the Archives.

There are indices on them,

you can verify them at any time.

Since the records for several intervening years

are missing,

isn't it too hasty

for you to make such a conclusion?

The calculations are ingenius.

You're an official,

I'm afraid you won't understand them.

Magistrate Fang.

Is this a student from your county?

Feng Baoyu, shut up!

Do you know that Magistrate Deng

used to be a famous prodigy?

When he was an Observer at the Ministry of Works,

he could calculate the expenses

for the Yellow River's flood management for the whole year

by heart,

without a single mistake.

His Majesty personally praised him.

This sum

of 3,530 taels

appears repeatedly in the account books.

Something must be up.

What do you think?

Baoyu.

Your scholarly honor.

I, Feng Baoyu, a Government Student of Renhua,

suggest

this 3,530 taels

of the Silk Poll Tax

not be borne

by Renhua County alone,

but be apportioned

to the eight counties.

This explanation is very unique.

It's clear and easy to understand.

Magistrate Fang,

has this student ever served as a Clerk

in the Secretariat?

Him?

He hasn’t.

He-

just likes this.

I don't think so.

In order to save some money

for your county,

you've really

pulled out all the stops.

Magistrate Mao.

Your- Your words

are hurtful.

These copies and documents

can be verified in the Archives.

These are not my baseless claims.

Everyone knows

Jin'an Prefecture and Renhua County

share the same Archives.

If you weren't behind this,

was it Prefect Huang

who had let Shuai Jiamo in?

Magistrate Mao.

That is right.

Yes.

I think...

I mentioned it in passing.

Why are you so honest?

That's right.

Prefect Huang,

we have come

to report to you.

If we bring a ridiculous tax back with us

out of nowhere,

how can we explain it

to the people under our governance?

Yes!

-We are here... -Everyone!

Calm down, everyone.

We have yet to make a judgement

on whether what Shuai Jiamo has said

is reasonable or not.

This is a serious matter.

It needs to be carefully evaluated.

Prefect Huang,

it's almost noon.

Why not we proceed to the inner room

for lunch?

We can continue to discuss this after lunch.

Yes.

Let's eat.

Let's eat first.

Alright.

We'll eat.

I didn't expect

this Shuai Jiamo's background

to be so rough.

This fire

that took his parents from him

was what made him like this.

He doesn't understand human sentiments, only arithmetic.

I feel sorry for him.

As Laozi once said,

"When one's virtue is constant, one returns to the state of a baby."

This is a truly

natural state.

It's also a kind of happiness.

I don't know whether you have

reached enlightenment,

or if you're just a sweet-talker.

Sir,

Master Fan wants to see you.

"The tree hopes for calm, but the wind won't stop."

What- What tree?

Money tree.

Ms. Feng.

I'll take my leave now.

You're not waiting for the judgement?

What judgement?

I'm afraid today is just

the beginning.

This is a time-honored brand in Renhua,

Feng’s Ham.

I have specially prepared it for all of you.

Prefect Huang

refuses to even eat with us.

Do you think he already knows

you were the one

who secretly asked us to come?

He's allowed to let Shuai Jiamo sneak into the Archives.

Am I not allowed to invite a few

helping hands?

If this silk tax

can be voided,

Renhua County will be able to save

over 3,000 taels every year.

Are you really not interested?

Gaining this

will give me a disaster in the long run.

We can’t verify

what happened 100 years ago.

If you let Prefect Huang

seize this chance

to disrupt our rapport,

in the future,

he will cause trouble

constantly.

In comparison,

this 3,000 taels of silver

is nothing.

Brother Fang,

you truly understand the bigger picture.

I just like peace and inaction,

and minimizing trouble.

Minimizing trouble.

Good.

Then, we have a deal.

This afternoon, we will work together

to refute Shuai Jiamo's

nonsense.

What he said

seems reasonable,

but is actually absurd.

It won't be hard

to refute.

Good!

Very good!

Ren-

Old Mister Ren!

Stop sleeping!

The sun is setting!

Prefect Huang.

Don't stand on ceremony.

Shuai.

It's okay.

I just came here for a stroll

after eating lunch.

Go on.

Shuai Jiamo.

In the afternoon,

I'll find an opening.

You must seize the chance

and cooperate well

to make the seven counties

open their Archives,

so that we can investigate.

Indeed.

I need more primary data

to prove my argument.

This interpretation...

is fine.

It's fine.

Enjoy your meal.

Take care, Prefect Huang.

Later, don't say

I asked you to say it.

Say what?

Making the seven counties

open their Archives.

Okay.

I'll tell them you forbade me from telling them.

No- Huang-

Prefect Huang, calm down.

Calm down.

I'll teach him later.

Prefect Huang, take care.

[Jin'an Prefecture, Silk tax, 6,000 bolts]

The origins

of the Silk Poll Tax

have been made clear by Shuai Jiamo

this morning.

All the county magistrates are here.

Let's discuss

how to deal with the matter.

I read the documents carefully just now.

I found that Mr. Shuai

could pick out the information he needed

at an eye

from such complicated accounts.

He's truly a genius at arithmetic.

He's praising you.

What's more admirable is

how he made up a story

based on the accounts.

He's quite capable,

but his efforts were misplaced.

Why aren't you speaking?

You didn't ask a question,

how should I answer?

You should know

the difference between principal form and converted form taxes

in the Ming's tax system.

Principal form taxes

are paid in goods

such as grains and cloth.

Converted form taxes are paid in silver.

Very good.

Let me continue.

The 6,000 bolts of silk

paid by Jin'an Prefecture to the government army

should be considered a principal form tax.

It was to be paid in silk.

Right?

That's what's written in the registers.

And the Silk Poll Tax

in Renhua County

is a converted form tax.

It's paid in cash.

Right?

Yes.

Mr. Shuai's calculations are accurate.

Unfortunately,

he's not familiar with the processes involved in taxation,

and left a huge flaw in his argument.

He forgot to consider logistical fees.

Logistical fees?

Go on.

Let's take the provisions supplement

in the ninth year of the Chenghua reign.

Please think about it.

If Jin'an Prefecture submitted

6,000 bolts of silk to the army,

would the expenditure have been

only these 6,000 bolts of silk?

Anyone who has worked in county government knows

these are real goods,

so we still need to consider

the transportation fees.

That's right.

To transport these goods

to the army,

Jin'an Prefecture needed to prepare

at least 200 donkey-drawn carriages,

300 footmen,

as well as the corresponding food, feed,

and wages.

These logistical costs

would also have been a huge expense.

Yes.

The value of the goods needs to be added to the logistical costs

to derive the total expenditure.

This is common sense!

The Silk Poll Tax

paid by Renhua County is a converted form tax.

It's paid in silver.

3,530 taels of silver

weighs about 200 jin.

Three donkey carriages are enough, right?

The logistical costs involved

are totally different.

What are you claiming?

That because 6,000 bolts of silk is worth

3,530 taels of silver,

the same value as the

Silk Poll Tax,

the two are equivalent.

Pathetic!

You didn't know to consider the logistical costs

for each sum of tax.

When you do consider the logistical costs,

the expenditure involved in the provisions supplement

would have been far greater than 3,530 taels.

It doesn't tally

with the value of the Silk Poll Tax at all.

Your subsequent inferences

are thus baseless

and not worth a mention.

Well said.

He doesn't even know about logistical fees.

How dare he spread lies

in a court of law?

Atrocious!

Magistrate Fang.

Prefect Huang is new here.

It's fine if he doesn't know.

Why did you get confused too?

Right?

I was confused today.

Usually, I investigate things clearly.

It's not like that.

It's not like that. You're wrong!

Fine.

I'd like to hear

what other ideas you have.

Wait.

What are you talking about?

You must speak politely to your superiors.

You must address him as Magistrate Deng.

Don't be angry, Magistrate Fang.

If he makes sense,

it doesn't matter if he's rude.

If he doesn't make sense,

it's useless even if he pays obeisance.

In the 10th year of the Jiajing reign,

the court instituted the single whip law

in Fengxing.

There is one article in it that stipulates

all taxes are to be

collected and transported by the government.

You're right.

There is this article.

May I ask

what does government collection and transportation mean?

Before the single whip law was instituted,

local taxes

were collected and then transported to storehouses

by the people themselves.

After the 10th year,

the government collected the taxes and transported them.

That is why it's called "government collection and transportation."

How would the cost of transportation

be calculated?

In the past, corvée labor was used.

Later, His Majesty

felt for the difficulties of the people,

and replaced corvée labor with silver.

The people only had to pay

a fixed amount of money to the government.

Magistrate Deng is right!

During the 10th year of the Jiajing reign,

the way the government collected taxes

changed.

The way taxation was recorded

changed with it.

Before the 10th year of the Jiajing reign,

Fengxing's principal form taxes

were recorded in tax registers,

while logistical costs

were offset by the labor of the people,

and recorded in corvée registers.

In other words, the value of the principal form tax

and logistical costs

were recorded in two different registers.

After the 10th year,

with the institution of government collection and transportation,

payment was made in silver,

and no longer involved corvée labor.

A single register was used.

These are copies of the registers

from the 5th year of the Jiajing reign and the 1st year of the Longqing reign.

You can compare the differences.

I see.

Marvelous.

It turns out that there is a difference in bookkeeping

before and after

government collection and transportation was implemented.

No wonder.

This was

over 50 years ago.

Magistrate Mao, Magistrate Deng.

Back then,

you hadn't been born yet, right?

So it's inevitable for some things to fall through the cracks.

Inevitable.

Let's say you're right.

After the 10th year of the Jiajing reign,

the value of the Silk Poll Tax and the provisions supplement

still don't match up.

They do.

When I calculated the sum

after the 10th year of the Jiajing era,

the logistical fees had already been removed.

It's still 3,530 taels.

Do you need me to explain the process?

After all,

you only

found out

there is a similarity in the numbers.

There are countless accounts in the world.

Could it be that

whenever two sums have the same value,

they are the same sum?

How can you prove

the provisions supplement of the 9th year of the Chenghua reign

turned into the

Silk Poll Tax?

Right now, I cannot prove it

because the registers for the 12th to the 15th year

of the Chenghua reign are missing.

Look.

He's just making baseless claims.

But I have another way

to prove that.

Everyone,

we've checked the main registers of Jin'an Prefecture.

But

the registers for the 12th to the 15th year

of the Chenghua reign

are all gone.

However, there must be copies

in the individual registers of the eight counties.

Yes.

Yes.

Yes.

I understand what you mean.

You want each of the counties

to open their Archives

for you to investigate.

Then, it'll be clear, right?

Exactly.

Ridiculous!

Why?

Magistrate Mao,

this is a tax burden of over 3,000 taels of silver.

If we don’t find out the truth,

can you sleep well at night?

Prefect Huang.

The Archives are sensitive locations for our country.

How can we allow a mere commoner

to trespass into them?

Magistrate Deng.

How is this trespassing?

Everyone is here.

Won't he be going

in the open?

We only need to let him check

the old registers in the Archives

to resolve the problem

of the Silk Poll Tax.

Why shouldn't we let him?

We mustn't do it.

Prefect Huang,

don't be fooled

by this petty man.

If you're worried that

this petty man is up to something,

it's simple.

I'll preside over this personally,

and send my trusted subordinate

back with you to your county

for the investigation.

How's that?

Magistrate Fang,

what do you think?

I...

I've said this already,

no matter what the judgement is today,

I will obey your orders.

-I will obey your orders. -You.

Prefect Huang.

Old Mister, are you okay?

I have something

to say to Prefect Huang.

Slow down.

Old Mister.

Assistant Magistrate Ren.

What happened?

Assistant Magistrate Ren is old and weak.

He must be tired

after a whole day of trial.

Guards!

Help Assistant Magistrate Ren off,

let him rest.

Let's continue our discussion.

Old Mister Ren is reputable in Jin’an

and he represents Wancheng County.

If he’s not here for the judgement,

it would be unfair.

It would be unfair.

This...

Prefect Huang,

there's no rush.

Let Old Mister Ren rest first.

Let's stop here for today.

It's not too late if we continue tomorrow.

Old Mister Ren.

Old Mister.

We're here to see you.

You're all here.

Open your eyes. There are no outsiders here.

Old Mister Ren,

if not for your quick wits,

the situation would have become hard to deal with.

That's right.

We're in the same boat.

If anyone dares to retreat,

I'll crush him.

When did such a formidable man

appear in Jin'an Prefecture?

I don't care.

If Huang Ningdao

must open

Lanxi's Archives,

at worst,

I'll set fire to it.

You-

If you are still agonizing

over the details of silk tax,

you would be gravely mistaken.

Cheng Renqing?

What are you doing here?

These is a government affair,

not a lawsuit.

Why are you, a lawyer,

doing here?

Leave now.

Magistrate Mao.

Let's hear what he has to say.

I know your reputation.

The degree of justice you uphold is commensurate with

the amount of money you're paid.

Let's make it clear.

We don't have money for you.

I'm here today

at someone's behest

to bring you something.

[Extensive Records of the Taiping Era]