At the end of July, the weather is still extremely hot.
However, Zhu Yihai was still busy. While preparing for the Battle of Hangzhou, he even took the time to go to Ningbo. It was here that Zhu Yihai persuaded Wang Zhiren to kill Xie Sanbin, which was the real banner of supervising the country.
After a few months, Ningbo has changed a lot. Yincheng, the capital city, has returned to liveliness. The Qing army has stopped at Qiantang. After the prison flag has been stabilized, the trend of fleeing southward in eastern Zhejiang has also stopped. The vast majority of people are still unwilling to do so.
They left their hometown and saw that the situation was stable, so they all lived a stable life.
In the countryside, in the harvested rice fields, the planted seedlings have become green again. Many farmers are hoeing and watering the fields, and there are shepherd boys grazing cattle leisurely.
The sound of reading aloud has also resumed in schools in Yinxian County.
"Ningbo Prefecture is now re-assessing the fields and making up for the shortfall, and the progress is pretty good." Qian Sule and Lin Shi accompanied Ge Dazhen and others to inspect the city while making reports.
"Our province in Zhejiang accounts for one-ninth of the country's tax revenue. The province has more than 46 million acres of farmland, including 3.9 million acres in Ningbo Prefecture. During the Wanli period, the tax revenue was more than 170,000 dan, and there are various miscellaneous items.
The recruitment process is now simplified according to the imperial decree."
"Oh, how is it done here in Ningbo?
"First of all, we have a unified tax rate. Based on the output of three shi per mu of farmland, we levy two dan at a rate of 1/15.
Then all the fields, land, ponds, beaches, bases, etc. in Ningbo are converted into upper fields.
According to the different composition and fatness of the fields, adjustments are made. In total, it is divided into three grades: upper, middle and lower. Each grade is divided into three, and the actual total is three grades and nine. The upper grade has a yield of three to three and a half stones per mu, and the medium and upper grades have a yield of three to three and a half stones per mu.
The price is two and a half to two stones per acre, while the lower and upper grades are one to one and a half stones per acre.
For the lower grade and the upper grade, three acres equals one acre. For the upper grade, the land is one and a half acres. For the middle grade and the upper grade, one and a half acres is equal to one acre.
In addition, 12 acres of mountain land can be converted into one acre of farmland, and 24 acres of stall land can be converted into one acre of farmland...
Ningbo reorganized the fields in the government, divided them into different grades according to fields, land, ponds, etc., and divided the fields into grades according to fat and thin soil, and unified them into two hundred and forty steps per mu.
After counting, ranking, and converting, the tax rates for the acres in the land tax rolls were all unified. Unlike in the past, where there were various fields, mountains, ponds, etc., with large and small tax rates, with high and low tax rates, Ningbo used to have two land tax rates.
There are fourteen levels, which are very complicated. Therefore, it is difficult to simply calculate how much land tax can be collected by simply looking at the number of acres of land in the book.
Now after the full conversion into standard acres, it is equivalent to when paying silver in various places, regardless of the fineness, it is first converted into standard grain silver and calculated uniformly.
At the same time, it will be more equitable to divide the land into acres accordingly.
The benefits are immediately visible.
There is no longer a need for the twenty-four types of land tax rates. After they are unified into standard acres, a unified standard land tax per mu will be implemented, that is, two dou per mu will be levied.
"Are the people willing to levy two dou per mu?" Zhu Yihai asked. In Yanzhou, he initially set a levy of one dou and two dou per acre, while here in Ningbo, the levy was two dou.
Qian Sule is also a local, so he will not fail to take care of the local area. He explained, "Although eastern Zhejiang is not as good as western Zhejiang, Ningbo is located in the plains, the fields are more fertile, and the output is more guaranteed. The best paddy fields can even last two years.
It can harvest five seasons, two seasons of morning and evening rice, and one season of rapeseed or radish in the middle of winter. At least it can have four seasons for two years. Therefore, in normal years, the harvest is good."
Moreover, he told Zhu Yihai that the yield of Shangtian is three to three and a half stones per mu. In fact, it generally only refers to one season of autumn grain. For example, the ordinary lease between landlords and tenants in Ningbo is that the autumn grain is divided into 55 or 64, and only this season is divided.
Half or 60% is given. As for summer grains, or planting some miscellaneous grains in winter, the landlord generally does not care and does not share the share.
"In the 20th year of Jiajing, Zhang Duo, the magistrate of Huzhou, requested that the land owned by the government and the people should be flattened, and the land tax reform should be carried out according to the flattening method. That is, the land would not be classified according to the government and the people, and the taxes would not be divided into equal parts. The tax would start at three dou per mu."
What Zhang Duo did is actually what Ningbo is doing now, which is to consolidate and convert the land into standard land, and then uniformly levy three dou per mu. The tax rate set at that time was actually one tax per ten.
"The heavily leased land in Susong, Lake, Jiahang and other places in Changzhen, Jiangnan, costs between four and more than seven bushels per mu..."
Zhu Yihai also knew that the peak of the Jiangnan expedition reached more than eight dou per mu, but there is a premise here, that is, those fields were actually confiscated in the early Ming Dynasty and other official fields of the Yuan Dynasty, so they were called re-rented fields, which were essentially rented by the court.
For the land given to the common people, you receive rent, which is different from ordinary people's land. In ordinary people's land, the land is your own, and you pay a tax.
The rent of eight dou per mu was actually not high considering the yield of at least three shi per mu in Jiangnan. After all, the common people had to pay more than eight dou if they rented the land from the landlords.
However, Jiangnan is a land rich in grain, and it is true that the field yields are high and the land tax is high. For example, in Jiashan County, Jiaxing Prefecture, the land tax per mu, regardless of the size of the field, is roughly three dou and three liters combined, and the corvee level is five liters.
Zero, it looks like Jiaxing has nine liters, eight combined and three spoons.
"Then through the inventory, how many standard acres are there in Ningbo Prefecture now?"
Qian Sule's answer surprised Zhu Yihai, "After counting and calculating, we finally got 2,182,800 acres of standard-grade farmland, including 1,619,000 acres of paddy fields."
, 563,800 acres of dry land, one million acres of garden land, more than 6 million acres of woodland, and more than 900,000 acres of grassland and wetland..."
After all these fields are converted into standard acres, the total is 2,182,800 acres.
"There are actually so many?"
It turns out that Ningbo Prefecture has 3.9 million acres of land, but these are different fields under 24 tax rates. The actual land tax is only more than 216,900 taels of silver, and the actual amount of grain collected per mu is
It's an average of nine liters.
After Qian Sulelin conducted a comprehensive inventory of Ningbo, he now has 2.18 million acres of standard farmland, with a harvest of two dou per mu, and the actual land tax is 436,560
stone.
"Where's Ding Yin? Have you shared the land with Ding Yin?"
"There are more than 389,800 people in Dingkou, Ningbo. Originally, the various types of corvee discounts and additional distributions were very complicated, which amounted to tens of thousands of taels of silver. So we simplified it a little. Every stone of Tianfu is worth a dou of silver.
.”
The normal price of grain during the Chongzhen period was about one tael of silver per stone, and during the Wanli period it was even lower. Nowadays, due to war, drought, etc., the price is about two taels per stone.
One stone spreads one dou, and each mu of land is originally two dou, so one acre of land is spread with two liters of grain.
"what else?"
Zhu Yihai asked about things other than the official tax. The people in the Ming Dynasty suffered not only from labor, but also from the huge costs of additional taxes. For example, for the eight grain-producing provinces, part of the grain collected was called Cao Liang. The increased consumption of Cao Liang had
There are various items such as transportation consumption, warehouse consumption, rat consumption, etc., each of which can be broken down into details.
