Gu Chi settled an account for Shen Tang.

Based on the current output per acre, and according to the minimum standard of living, three to four acres of poor farmland can support one person... This must be done if the taxes are not high and the tax items are not complicated, such as land rent, oral tax, calculated tax, corvee, etc. As a result, the pressure on the common people has become quite heavy.

Basically on the verge of starving to death and not starving to death.

Now ignore other factors and only calculate the average output of one acre of land. One person needs four acres of land to survive. Shen Tang brought people from Sibao County and recruited soldiers, Zhao Feng's 1,000 people, and about 5,000 people. , the minimum standard is to cultivate 20,000 acres!

In addition to these people, the original farmers in Fugu City and the tenant farmers who did not have their own fields...the total number of them was more than ten thousand...The families in Fugu City joined forces to occupy 60% of the land in Heyin, leaving it in the hands of the common people. Most of them are bad fields.

If taxes are added...

Not to mention four acres of land, two more acres would be enough.

Looking at the calculation given by Gu Chi, Shen Tang was almost numb - was she watching Gu Chi settle accounts?

No, what she sees is her own "poverty"!

Holding back the urge to explode, I rubbed my forehead.

Gu Chi was keenly aware of her discomfort.

Concerned: "Master, are you listening?"

Shen Tang: "I'm listening, I'm listening... It's just that I have a headache. The feeling is very subtle and hard to describe. It's like eight hundred Gongxiqiu surrounded me and punched me. Beating and kicking me till I saw stars..."

The key is that these accounts are all recorded in words, and they are in vertical format, from right to left, and are densely packed together. The reading experience is simply ecstatic and "exhilarating"! I can immediately roll my eyes and foam at the mouth. degree!

Such office conditions?

Haha, low work efficiency is really not her fault!

The more I watch, the angrier I get, the more I watch, the more angry I get!

If she continues, she may become bald at an early age.

The corners of Gu Chi's mouth twitched.

"...Young and young...bald?"

"It's bald! It's a midlife crisis that every middle-aged man and woman must face, but some people are lucky enough to experience it in advance."

For example, myself.

Shen Tang can already foresee a future where her hair will fall out a lot! She is going to discuss with Gu Chi whether to reform the accounting method before reclaiming wasteland.

It is all recorded word by word - for example, on XX day, XX year, there were X acres of X acres of land in Fugu City, and the tax was XX stones; or on XX day, XX year, there were ——What year and month will it take?

It’s tiring to write and tiring to read.

I need to check the account if something happens later...

Haha, checking accounts can also make you vomit blood.

If she doesn’t carry out accounting reform, she will not be able to live up to her shining halo as the heroine! Once done, we will be happy for you and me!

Gu Chi: "..."

Shen Tang's thoughts were always fast, urgent, numerous and complicated, with one or two sentences of important information mixed in among the piles of nonsense. Even Gu Chi couldn't figure out exactly what she said.

But one thing he understood was that the master wanted to change the accounting method.

He said gently: "I would like to hear the details."

Shen Tang took a few blank pieces of bamboo - although there is papermaking technology nowadays, the output of paper is not much, and it is still a relatively luxurious consumer product. This is related to the labor cost, raw material cost and technical level. Shen Tang is just a Poor Sheriff.

Even if one becomes rich overnight by confiscating homes, there is still a long way to go before freedom from paper, and offices are still dominated by bamboo slips.

As long as the thinking does not slip, there are always more solutions than difficulties. Shen Tang used the gaps between the bamboo pieces as the "vertical" parts of the form, and then used a carving knife to draw the "horizontal" ones, and finally a simple bamboo slip form was created.

If there are more gestures in words, they are replaced by numbers.

Shen Tang listed the numbers corresponding to the words one by one.

"Look, doesn't this make it clearer?"

Gu Chi took a look at it and found that apart from his awkward reading habits, bookkeeping is indeed convenient and simple. It is not only convenient for recording but also for subsequent accounting. But——

He pointed out: "It's easy to fake."

Inserting a number is also not easy to detect.

Shen Tang's expression froze: "Huh?"

Gu Chi changed the topic and praised with a smile: "That said, it is indeed a clever method and easy to use. As for the falsification of accounts, it is not difficult to solve. Just use the previous description method for settlement. If the amounts cannot be verified, just look at it at a glance Know."

Shen Tang's eyes brightened several times.

"So, my method can be used?"

Gu Chi said amusingly: "Since it's easy to use, why not use it? However, this method shouldn't be created by the lord himself, right?"

"Hey, how can you make your own? It's commonly used in my hometown."

Gu Chi didn't delve further when he heard this.

He has traveled in the northwest countries in the past few years. He dare not say that he has visited every place and understands every custom. But this kind of strange symbols representing numbers, table-style account books... I have never seen it before, maybe. …

Is he ignorant?

Or maybe, there is something special about the Lord.

As a smart person, Gu Chi naturally understands that distance is needed between people, especially when one party is the lord. His way of being a scribe has made the lord no longer have "secrets". If he is still curious, sooner or later he will Got killed.

"Proportion" is also a compulsory course for literary scholars.

Furthermore, using this convenient accounting method is also a benefit to yourself. As long as you enjoy the benefits, why bother to find out where this method originated? Gu Chi changed the previous calculation content to allow Shen Tang to see the current calculation more intuitively. gap.

It is imperative to reclaim wasteland.

And it's still urgent.

It must be done before spring plowing.

If the spring plowing is missed, it means that the next year's harvest will not be harvested. Without harvest tax revenue, there will be no more capital to absorb the refugees. At the same time, the construction of Fugu City must be on the right track.

Otherwise, where would there be place to resettle so many refugees?

Shen Tang folded his hands in worry, and Gu Chi asked again: "What does the lord plan to do with the confiscated fields? Divide or..."

"Rent it out."

It is impossible to divide.

Shen Tang doesn't have so much land to divide.

She held her head in worry: "If the land in your hands is given to the common people for farming, who will get the good land? Who will get the bad land? How many acres of good land? How many acres of bad land? These are complex issues, and the workload is also huge. It’s too big... Moreover, in today’s world, it is difficult for ordinary people to hold on to the land in their hands. If there is a serious illness or minor disaster in the family, they may sell the land, either actively or passively..."

It would be better if it was in Shen Tang's hands.

The rent is incorporated into the field tax, and they can farm and harvest as much food as they can. As long as they work hard, they can support their families. Based on the quality of the farmland and the average yield per mu in a region, a fixed proportion of the field tax per mu will be sufficient.

If the harvest is good, collect more.

If the harvest is poor, collect less.

There is also the indicator figure of average yield per mu, so it is relatively difficult to fake the harvest. As for other miscellaneous taxes, we will discuss it later.

There are hundreds of countries in the mainland, and each country has different tax types and proportions. Gu Chi calculated it in his mind, and it seemed feasible.

"...Wait a minute, there is one more thing." Shen Tang rubbed his brows and reflected on what he had not considered, "...I have trouble watching the tide in the past few days and took people to measure the land in person. According to the evaluation of the yield per mu in previous years, Find out the pros and cons..."

It would be best to leave this matter to Gu Chi.

No one can deceive him.

The data collected is also relatively real.

Shen Tang made an inner calculation: "Try to finish this matter before the New Year, and then 'lease' the fields to the common people during the Chinese New Year. The lease amount will be based on the number of men and women in each family, and their age... Oh, say From now on, you have to re-register the population."

She covered her face with a painful expression.

I can't live this day.

嘤嘤嘤(╥╯^╰╥)

Just thinking about the workload, Shen Tang's eyes became dry and he felt dizzy, so he summoned a blue bird and flew it to Kang Shi.

Let Kang Shi take Lin Feng to take charge of this matter.

Originally I wanted Chu Yao to do it.

But considering that Chu Yao had gray hair and suffered so much hardship in his early years, he was afraid that he would not be able to bear it before his health was well restored, so he asked Kang Shi to take over. He was young and could stay up late.

Kang Shi: "..."

Gu Chi asked again: "How much does it cost to rent a male and a female?"

Shen Tang said: "Let's discuss this later at a meeting. If there are brave men in the family who work in farming, they can rent more."

She still didn't give up the idea of ​​letting brave warriors farm, and was ready to encourage them. Shen Tang discussed a lot with Gu Chi. When she came to her senses, it was almost dark outside, so she asked someone to order some for herself. An oil lamp.

Why not a room full of lights?

Because literary scholars have better five senses than ordinary people, and coupled with excellent night vision, one lamp is enough for working.
To be continued...