Chapter Thirteen: Do You Think It’s All Made Up?

Could it be that this man has never heard of my reputation? Or perhaps he thinks that, coming here alone and with no support, I would be unable to exert any influence even if I had the means? Whatever Chu Lushan’s intentions may be, Zhu Cilang had no intention of backing down.

Thus, Zhu Cilang truly began to examine the documents. Chu Lushan sneered inwardly at Zhu Cilang’s overconfidence, exchanging a glance with the man in the corner of the inner hall. That man nodded slowly, indicating a corpulent clerk nearby. At that moment, the corpulent clerk had just placed a stack of account books alongside the duplicate ship manifests and tax receipts.

Seeing this, Chu Lushan felt thoroughly reassured. He regarded Zhu Cilang as if he were a cooked duck about to be served at the table. He even began to imagine, should Zhu Cilang make a mistake during the handover and fall into the trap he had set, those above might consider the Linqing tax division too important to disrupt and entrust him with maintaining this year’s tax revenues.

With that thought, Chu Lushan’s heart burned with anticipation. He addressed Zhu Cilang, “Master Qin, since the handover is happening today, we must follow proper procedure. All documents and account books are here; how will you conduct the handover? For example, shall we have all the books brought in at once, you review them, sign and seal, and thus complete the handover?”

As he spoke, Chu Lushan promptly handed over a sheet of paper, its ink still wet, bearing the words, “All documents reviewed, no omissions.” He clearly wanted Zhu Cilang to sign off.

Zhu Cilang glanced at it briefly before moving it aside, saying, “Such crude methods are surely improper. I propose we take a single day’s accounts as a standard, list them out, and if there are no errors, I will mark with a circle. Should any issues arise, I will mark with a red cross and conduct a careful inspection.”

“Of course,” Chu Lushan replied, squinting with a smile that betrayed neither joy nor sorrow.

Zhu Cilang cast him a brief glance and continued reviewing the records.

The first documents delivered were from the fifteenth year of Chongzhen—this year’s roll tax slips, ship manifests, official papers, and corresponding account books. These materials were complex; though there were account books, most could not be relied upon. Zhu Cilang knew that these books surely contained hidden notations he could not recognize, and likely another set of internal records existed, with these merely being the external accounts presented for inspection.

But Zhu Cilang had his own methods: mental calculation and checking tail numbers. He would make rough allowances for error, omit decimals, and focus on whole numbers. As for tail numbers, he would add figures at the units place and verify the sum’s final digit. Supplemented by random selection of account books, his skill in mental arithmetic, honed in the Ministry of Revenue, allowed him to spot sloppy falsifications.

As for meticulously forged accounts, why bother examining them? In a short time, they could not be detected. Seeking flaws in the books was akin to attacking a fortified stronghold by brute force. Unless pressed for time with no alternatives, as when Zhu Cilang first entered the Ministry, there was no need to waste effort on such an assault.

Fortunately, Zhu Cilang thought with relief, the various receipts in the dossiers—even if forged—remained the most basic evidence, impossible to alter after the fact.

Thus, Zhu Cilang reviewed the records for January 3rd, 17th, and 21st, checked the calculations, and set them aside. Before long, a receipt confirming the January accounts’ accuracy was completed.

Seeing this, Chu Lushan chuckled quietly.

But his smile did not last.

For Zhu Cilang skipped directly over February’s accounts and pressed his hand on the March records.

He first pulled out a stack of ship manifests and tax slips, then picked up the March account book and said, “In March, this shipowner surnamed Liu had eight vessels, each with a five-foot beam, ship materials taxed at four silver coins and four cents, final payment fifteen strings of cash. Is that correct?”

He spoke aloud, looking at Chu Lushan with a faint smile.

Chu Lushan sensed trouble. “The ship materials were indeed taxed as such. Is there a problem?”

“The ship materials are correct,” Zhu Cilang replied, smiling. “But it’s not about how small five-foot-beam ships form a fleet heading north. Rather, it’s about how the golden nanmu logs from Yunnan, each a yard high, were transported on such small vessels.”

Chu Lushan’s smile froze instantly. Falsifying the beam measurements was a longstanding corruption within the tax division—especially regarding the inspection of carts and ships, a perennial feast for the Ministry’s clerks.

If Zhu Cilang truly intended to tackle this chronic issue, Chu Lushan had no way to counter him.

“Is Master Qin truly going to challenge the entire Ministry’s tax division?” Chu Lushan cried inwardly.

With this thought, his gaze grew cold. “The registry says so, and so it stands. Is Master Qin planning a thorough investigation?”

Zhu Cilang shook his head. “I merely lament that so few in this world understand the times. Talents are scarce, mediocrities abound. The tax slip lists the golden nanmu’s value at three thousand two hundred and fifty taels of silver, which is correct. According to the tax rate, using the advanced collection method, the tax due is thirty-nine taels. But why do the slips for these eight ships show the amount paid? Look closely!”

Chu Lushan was startled, thinking Zhu Cilang had found a flaw. He concentrated, and upon inspection—

He saw clearly: thirty-nine taels written on the slip!

Chu Lushan slammed the table in fury. “Master Qin, did you come today merely to mock me? Do you think I don’t know the rules of thirty-to-one and four-tenths for advanced collections? If the value is three thousand two hundred and fifty taels, the tax is thirty-nine. The slip states thirty-nine taels—how could it be wrong? If you think me easy prey, you are mistaken!”

“Very well!” Zhu Cilang, seeing Chu Lushan’s rage, sneered coldly and raised his voice, “So you believe I am easily bullied! Open your eyes wide and look—the eight so-called five-foot-beam ships paid only thirty-nine taels of tax in total! Now, look closely at this ship manifest!”

He raised the manifest high, revealing that four ships carried golden nanmu, while the other four transported Taihu rice, Songjiang cloth, and Huzhou silk.

Zhu Cilang’s tone suddenly chilled, as if exuding icy air, freezing the atmosphere. He stepped forward, staring at Chu Lushan and said, “Five-foot beams aside, where is the merchant tax for these four ships? Such blatant favoritism and profiteering—do you think my reputation in the capital is mere fabrication?”

With Zhu Cilang advancing, his imposing presence not only crushed the momentum Chu Lushan had gained in anger but also pressed upon him with a force that made even breathing feel frozen.