Chapter Twenty-Four: The Art of Employing People

“From this day forward, the operations of the Tax Office will proceed as usual, with every effort made not to disrupt its efficiency. Shipowners submit their manifests and tax slips. The clerks will collect these documents and explain the tax rates. The calculators will then apply the rates and issue a detailed tax statement. Afterward, the clerks will inspect the cargo and provide a review list,” Zhu Cilang said, his eyes narrowed in contemplation.

At that moment, Chang Zhilang spoke up cautiously, “My lord, from ancient times the great flaw of the tax checkpoints has been underreporting and omissions. If we continue with the old regulations, how can we ensure accurate reporting?”

Zhu Cilang sighed gently. “It is indeed difficult to resolve this issue,” he admitted. “Adjusting the tax rates will, in practice, only lessen the burden for those selling grain, who may even be exempted. For others, the tax will increase. After all, the court’s current rate of one-thirtieth is... rather frivolous. To help shipowners grasp the seriousness of this checkpoint, I have my own methods in mind. For instance, I intend to establish a separate Audit Office, reporting directly to me, for the purpose of inspections.”

“Of course, only when shipowners feel it is worth their while will they willingly and diligently pay their taxes. Therefore, I intend to abolish the advance quota system to promote tax reform!” Zhu Cilang declared, his tone imbued with an inexpressible resolve.

But at these words, Chang Zhilang and the others immediately sprang to their feet. “My lord! If this is done, the other checkpoints will surely be thrown into turmoil!”

“There are powerful people backing Zhangjiawan and Chongwen Gate. If you take this step, others will certainly impeach you!”

“My lord, please reconsider...”

The group pleaded earnestly.

“I am well aware of the implications of abolishing the advance quota system,” Zhu Cilang said with a faint smile. “I am merely bringing what’s hidden into the light. Officially, the advance system claims only a quarter or a third is collected, but in reality, it provides a pretext for every checkpoint to collect taxes as they please. The court’s original intention was good, but in practice, the so-called quarter often becomes the full amount, depending on one’s ability to negotiate. Most of the time, the full tax is paid. By abolishing this system, I can encourage shipowners to pay their full dues here. Besides, the advance quota differentiated taxes by region, but my reform of the tax rate already accounts for regional differences. To continue with the advance quota would violate the very spirit of reform.”

Hearing Zhu Cilang’s reasoning, the officials internally agreed, though they were daunted by the resistance ahead.

After a long pause, Zhu Cilang spoke again, his voice calm. “As for the other checkpoints, it is only a matter of losing a veneer of respectability and enforcing true, full collections. If, after paying their full dues here, shipowners attempt to find loopholes elsewhere, that is no longer my concern.”

Chang Zhilang and his companions exchanged glances, understanding that Zhu Cilang was resolute in his decision. They sighed inwardly, voicing no further objections.

Zhu Cilang looked at them, thinking to himself that after revealing the difficulties, it was time to boost morale. He cleared his throat and continued, “Take the Audit Office, for example. I intend to place it under the sole authority of Wu Sen, with him as its director.”

Standing behind Chang Zhilang, Wu Sen trembled slightly at these words, looking at Zhu Cilang in shock and excitement. A warm current surged through his heart, making him physically tremble, at a loss for words.

Everyone knew that the crucial point in the Tax Office’s workflow was the final inspection of manifests and tax slips. Any shipowner wishing to underreport or omit would have to overcome the Audit Office. Whether out of trust or importance, this was a clear sign of Zhu Cilang’s regard for Wu Sen.

With this realization, Wu Sen’s eyes reddened. “I... I swear to repay your trust, my lord. Should I ever show favoritism, I will present my head to you!”

At these words, not only Zhu Cilang but also Chang Zhilang and the others changed expression.

Zhu Cilang quickly went over and helped Wu Sen up. “There’s no need for such extremes! I am no butcher—what would I do with your head? I only ask that you perform your duties well. In our ranks, law and order are paramount: the punishment must fit the crime. If I were to behead you for a single coin of corruption, how could I claim to uphold justice? Such severity only breeds deception. Moreover, you’ll be leading subordinates; while strict self-discipline is good, binding yourself so tightly will make it difficult to lead others.”

Having been helped up, Wu Sen realized he had gone too far. Hearing Zhu Cilang’s warm and generous words, he felt both moved and embarrassed, stammering, “My lord’s confidence in me is overwhelming. I only wish not to disappoint you. That is why I spoke so rashly...”

“Haha, just do your job well. Don’t let your thoughts run wild,” Zhu Cilang said, patting him on the shoulder. “And don’t think the position I offer you is a path of hardship and enmity. I haven’t finished speaking yet!”

“Please instruct me, my lord!” Wu Sen replied with solemnity.

Zhu Cilang nodded slowly. “I have decided that if the Audit Office finds any underreporting or omissions, the missing amount will be directly confiscated. The confiscated goods will be auctioned at market price: thirty percent of the proceeds to the Audit Office, twenty percent to the entire Tax Office staff, and the remaining fifty percent to the national treasury.”

As expected, the moment Zhu Cilang revealed this “jujube,” all six officials, including Chang Zhilang, were reinvigorated.

With this policy, the scenario Wu Sen had imagined—where his role would make him universally disliked—was completely reversed.

In the past, this position was certain to offend people, preventing shipowners from evading taxes, and inviting the resentment of bribed clerks. But now, the whole situation was transformed. Not only would shipowners be motivated to report accurately, but clerks would be far less likely to accept bribes. Even in rare cases where bribery succeeded, if Wu Sen uncovered it, most clerks would not resent him; they would thank him for generating new income.

Thus, this role instantly became the most coveted one, with no more need to fear offending others for upholding duty.

Wu Sen and the others were full of excitement, the supervising students especially feeling Zhu Cilang’s regard for them. The leading figure, Chang Zhilang, though pleased, felt a twinge of melancholy. By his rank and merit, he would have been fully qualified for such a position.

Zhu Cilang, ever observant, picked up on Chang Zhilang’s expression. In truth, he had not forgotten him at all.

With this in mind, Zhu Cilang cleared his throat and said, “You are all graduates of the Imperial Academy and, like me, could be appointed directly to office. Yet you also know the Academy’s current state, though improved under my hand, remains deeply flawed and difficult to reform. That is why I have chosen only twenty-two useful candidates. But talent is always in short supply. While the Academy is a resource, I believe there is another way: to establish... a school!”