After Chu Tianjiao returned to the back house and washed up, he had a sumptuous dinner with his family.

After nightfall, the moonlight filtered through the blue screen window, sending a sense of tranquility and serenity into her boudoir.

Chu Tianjiao was half-lying on the bed, holding a thick pile of letters, curling his lips as he read.

She had opened all these letters just now and stapled them together like a storybook.

These are the letters Lu Yu wrote to Chu Tianjiao during this time.

Lu Yu didn't know that Chu Tianjiao had gone to Yuzhou at first, but it still took him three days to send a letter to Longcheng.

Later, I learned about it from Chu Yan and did not stop writing letters.

"Your Majesty, I have not been out in the field recently and have participated in training in the military camp.

The 'Yellow Squad' next door wants to compete with our 'Crow Squad' in their archery skills.

As a result, guess what?

......"

Chu Tianjiao smiled, no need to guess, she must know that Lu Yu won.

At the end of the letter, Lu Yu warned:

"Your Majesty, the weather has been dry recently and I seem to have tanned a bit. I hope you will drink less cold water. Remember to ask Feng Jia to hold an umbrella for you when you go out..."

It was hard for Chu Tianjiao to imagine what Lu Yu's jade-like face looked like when he was tanned.

She opened the second letter.

"Your Majesty, Ling Hanbing has arrived at Yangguan. My fourth uncle asked everyone from the Crow Squad to join me in secretly investigating the spies in Yangguan.

You would never imagine how many people the imperial court had stationed in Yangguan.

If Ling Hanbing hadn't identified him, his fourth uncle would never have believed that there were people from Anyesi in each of his lieutenant's houses.

These people are all under our control, and they will still report the movements of Yangguan to the court on time.

......"

Chu Tianjiao had known for a long time that there must be spies from Anyesi in Yangguan, but he really didn't expect there to be so many.

It seemed that the emperor was extremely wary of the Chu family.

Chu Tianjiao continued to look back.

"Your Majesty, I met Qi Changwei in the army today. He is already a centurion.

Do you remember Qi Changwei?He was the sharp-mouthed monkey-cheeked guy who was convinced by you when he was a kid and clamored to be the second boss.

I didn't expect that he actually joined the army, and now his face doesn't look like a monkey, but like a bear.

He invited me to his house for a drink during my vacation.

......"

Chu Tianjiao remembered Qi Changwei, the grandson of Qi Wenyan, the former Minister of Household Affairs.

When he was a child, he was considered the most resourceful and resourceful person among Chu Tianjiao's minions. In Chu Tianjiao's camp, he played the "great" role of deceiving and abducting.

The little pocket money Wang Ting had was basically stolen by Qi Changwei and given to Chu Tianjiao to buy snacks.

Unfortunately, the Qi family was confiscated and exiled to the border.

Just look at what Lu Yu wrote in the next letter: "Your Majesty, I took a rest today and went to the Qi family as a guest. The Qi family's aunt cooked a lot of delicious food. After eating a simple diet in the army for so long, I was almost killed. Greedy cried.

I met Qi Changping.

Changping is the same age as you, and he used to run behind us with his nose wet. Do you still have any memories?

Now Changping has grown into a young man.

He was good at reading, but it was a pity that he could not take the scientific examination.I was thinking, if you need manpower, could you ask Chang Ping to follow you?

You know, the Qi family members have natural financial management skills, which may be useful to you. "

Seeing this, Chu Tianjiao sat up excitedly.

The Qi family, whose ancestral home is in Jinzhou, has been rich in wealth throughout the ages.

It is precisely because of Qi Wenyan's financial management skills that he became the Minister of the Ministry of Household Affairs, and was known as the "planner".

If Qi Changping is recruited, he may not be able to help figure out a way to cash in the antique calligraphy and paintings of Sun Jinyan that Deng Yong and Chen Lian robbed, and then use the money to make more money.

Chu Tianjiao stood up immediately and wrote back to Lu Yu, asking him to persuade Qi Changping to come to Longcheng to find him.

After replying to the letter, Chu Tianjiao was also tired. He hugged a dozen thick letters from Lu Yu and fell asleep.

The next day, as soon as she entered the government office, she found Master Kong and ten young men waiting for her.

Little Confucius was a talent that Mrs. Chu personally hired for Chu Tianjiao.

His real name was Kong Xuan, who was the queen of Wen Sheng.

Kong Xuan and Chu Tianjiao's original sister-in-law Jiang Hua are cousins.

Because of Little Kongfuzi's identification, it was discovered that "Jiang Yuehua" who was later in Liyang Palace was actually disguised as Jiang Yueying, a concubine of the Jiang family.

The real Jiang Yuehua had been kidnapped by Dongyi spies after Chu Tianjiao's eldest brother passed away, and was probably killed.

Although Jiang Yuehua is gone, Xiao Kongfuzi and the Chu family can still be considered relatives.

In the past, he was arrogant and unwilling to cling to the Liyang Hou Mansion and break this family relationship.

But privately, he still pays special attention to Chu Tianjiao.

Ever since Mrs. Chu knew about this kinship, she often sent people to Taixue to change the clothes and quilts for little Confucius and bring some soup and food.

Little Confucius couldn't help but brush off the old man's kindness, and started to interact with the Chu family from then on.

This time Chu Tianjiao wanted to serve as the governor of the four states, and the biggest shortage was manpower.

Mrs. Chu immediately thought of little Confucius.

After hearing the reason for the incident, Master Kong was very dissatisfied with the emperor's actions and worried that Chu Tianjiao would really exploit the people, so he readily accepted Mrs. Chu's proposal and agreed to come to the northwest to help Chu Tianjiao.

Not only that, he also brought ten Tai students. These people are all preparing to take the scientific examination and become officials in the future. It is a rare opportunity to come to the northwest to practice government affairs.

Chu Tianjiao suddenly had so many helpers, and he felt confident.

These imperial students saluted Chu Tianjiao one by one.

Chu Tianjiao saw various emotions in their eyes, some were admiration, some were curious, some were awe, some were doubtful...

After thinking about it, she decided to send these people to the governor's offices in each state to start measuring the land and re-register the registered population and land amount in each state.

Chu Tianjiao called the Liang Cao and Chun Guan Qiu Guan of the Prefecture Mufu to come and asked them to take away the ten Taixue students and first hand them some physical objects to the place they were going to.

When available, go with others to the other four states.

Whether it is tax collection or tax reform, it is a huge project.

Chu Tianjiao is also preparing to dispatch five thousand literate soldiers from Ganzhou Camp to the local areas to assist in population and land registration work.

“The purpose of re-registering population and land before the new tax system is announced is to prevent wealthy families from concealing the number of acres of land after the new tax system is announced.”

Chu Tianjiao explained to little Kong Fuzi.

After reading the preliminary tax reform strategy discussed by Chu Tianjiao and Du Ningzhou, the young Confucius put forward his own opinions.

“Abolition of Ding tax, leaving only land tax, implementing land equalization system, and collecting tax according to acres, this can indeed increase tax revenue.

In the future, the field tax will only collect grain, not money, which can also increase grain income.

But after the abolition of the Ding tax, will there be a surge in population and insufficient land? "

Chu Tianjiao shook his head: "Since Taizu founded the country, the population of Liguo has indeed increased rapidly in the past few decades.

But in recent decades, the population has declined significantly.

One is because of natural and man-made disasters, and the more important reason is that the Ding tax limits the fertility of the population.

In recent years, there have been constant natural disasters and frequent wars. Li Guo will only complain about the small population, not the large population.

As for land, there will always be some.

If there is not enough points, my Chu family will go to expand the territory. "

Little Confucius nodded and asked again:

"You changed the tax of one from five to one for fifteen, so that for every fifteen acres of harvest, only one of them is taken. Isn't it too low?

Even if the tax targets are increased, will it be difficult to make up for the lack of lower tax rates? "

Chu Tianjiao said: "So my final tax rate will be determined after the results of the land statistics come out.

The ideal situation is to strive to restore the tax rate of [-]% to [-]% in the Taizong era.

I believe that if the acres of land hidden in Gongtian and Lutian of aristocratic families were registered and taxed equally, the figures would be astonishing.

This number may not be counted by the Ministry of Household Affairs until now.

If there are any deficiencies, I hope they can be made up through commercial taxes instead of land taxes. "

After thinking for a while, the young Confucius suggested: "Let's reduce the tax to [-] out of [-] first, and then gradually reduce it when needed in the future.

Tax cuts are easy to issue, but tax increases are easy to breed dissatisfaction.

Since it is a favor, you don’t have to do it all at once. "

Chu Tianjiao nodded and decided to adopt Little Kong Fuzi's suggestion.

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