Chapter 53: Agricultural Tax Reform (Part 2)

October 26, 1938. Headquarters of the 2nd Provisional Division in Qifeng County.

"Commander, why are we only collecting millet? As far as I know, many ordinary folks in Qifeng County don't grow millet at all." Li Wula suddenly raised his hand and asked with some hesitation.

"For the sake of convenient storage and usage, of course. Naturally, we can be flexible during practical execution. This will require everyone to pool their wisdom and continuously refine this agricultural tax collection plan." Wang Yue could hardly admit that he also wanted to collect cash directly, but it was simply unfeasible. The common people were truly impoverished and genuinely had no money in their hands. Many farming households possessed nothing more than ancient copper coins from the previous dynasty, and even those were scarce in quantity.

"What about corvée labor? The autumn harvest is drawing to a close. Do the roads in the county need maintenance? And what about water conservancy facilities, defensive fortifications, airstrips, and barracks? All of these require a massive input of human labor," questioned Wang Dahua, the commander of the garrison. Although internal affairs of the 2nd Provisional Division ostensibly fell under Gu Yufei's purview, they were actually managed by Wang Dahua and He Danah.

"That's not a problem. Since we have both funds and grain in our hands, we can completely hire people directly. My proposals are as follows:

1. Permanently abolish corvée labor for farmers who own land.
2. The mandatory corvée labor days for landless farmers shall be no less than 330 days per year. We will be responsible for their meals; after all, people must be well-fed if they are to work. In addition, each person will receive a daily subsidy of two cents in silver dollars.
3. Permanently abolish corvée labor for urban residents who own property and have jobs—though there seem to be very few of those, but that's fine.
4. The mandatory corvée labor policy for propertyless and jobless urban residents shall follow Article 2.
5. The subsidy standard for hired corvée labor shall be double that of mandatory corvée labor.
6. The dietary standard for hired corvée labor must exceed that of mandatory corvée labor by more than 50%.
7. Hired corvée labor shall adhere to the principle of voluntarism, without any form of compulsion.
8. The elderly, weak, sick, and disabled shall be handled with flexibility."

Wang Yue continued to elaborate. Corvée labor was a system that persisted all the way into the 1980s and 1990s, where it was known as obligatory labor, though it was essentially the same thing. Given that funds were not lacking, Wang Yue truly did not wish to make the common people work for nothing.

"Isn't this a bit too high? Many long-term hired farmhands for landlords in the Taihang Mountains don't have even a few silver dollars left at the end of the year." The speaker was Jia Youfu. Li Fugui was a major local landowner who employed a large number of farmhands and treated them fairly reasonably, yet even so, they could hardly save much money—ten silver dollars was definitely out of the question.

"This can be appropriately adjusted, but the core objective is to allow the common people to earn money. To put it bluntly, I want to buy the loyalty of these several thousand common people." Wang Yue suddenly felt that his own strength was quite formidable.

"What about the head tax? If we don't even collect the head tax, Qifeng County will be left with virtually no tax revenue." Gu Yufei glanced at Wang Yue. A moment ago, she had thought Wang Yue resembled someone from the Eighth Route Army side, but now he didn't seem like it at all. At the very least, that side would never be that harsh on landless farmers—330 days of mandatory corvée labor a year sounded like a pace designed to work people to death.

"The head tax is simple. My thoughts are:

1. External residents whose stay exceeds one month must apply for a 'Temporary Residence Permit' and simultaneously pay an annual temporary residence fee of six silver dollars.
2. External residents who frequently enter Qifeng County within a year may have their time accumulated.
3. After passing a review, external residents may obtain local household registration and apply for wasteland plots to cultivate.
4. Local residents who meet the tax-exemption standards shall be exempt from the head tax.
5. A head tax of one yuan per person per year shall be collected from local residents who meet the criteria for mandatory corvée labor.
6. The collection of the head tax should have age limits—for instance, females aged 16 to 50, and males aged 18 to 60.
7. Specific conditions such as illness, disability, frailty, and pregnancy shall be dealt with according to individual circumstances.

Remember this: when that fellow Li Yunlong comes over next time, he will need to apply for a temporary residence permit." Wang Yue smiled mischievously. A temporary residence permit indeed—he simply had to arrange one for fellows like Li Yunlong. As for the reason, he could only chuckle inwardly. Truly, apologies to old Li.

"Then what about the county's normal expenditures? Water conservancy projects, road and bridge maintenance, running schools, and supporting the elderly and orphans—even if there's no cash, we at least need some grain for these?" Gu Yufei was locking horns with Wang Yue today. There was no help for it; Qifeng County still had a magistrate, and everything was temporarily under her charge.

"All these expenses will be personally covered by me. As long as the expenditures are reasonable, you can apply for funds directly from Sister Hua. The upper limit is temporarily set at one hundred thousand silver dollars; if an increase is needed, just give me a word." Wang Yue nodded. He understood Gu Yufei's concerns, but it did not matter. He truly was not short of money right now. Even without the funds acquired from Jiangcheng, the daily refreshing amount in his spatial inventory alone was enough to cover it.

"Young Master—" Wang Dahua started to speak, then stopped. She rarely tried to dissuade Wang Yue unless the funds in her hands fell short. Although Wang Yue still had some private savings with her, that little bit of money was truly not enough. Yet, a moment later, she thought of Alexei, who was currently also in Jiangcheng.

"In addition, given the current surrounding situation of Qifeng County, I hope to obtain the joint signature of the Eighth Route Army on our new tax collection plan, and it must be an official document." Wang Yue gave Wang Dahua a reassuring look. Seeking the joint signature of the Eighth Route Army was an unavoidable measure because he had long since planned that once victory in the war was achieved, he would take his brothers abroad. By then, it would certainly be impossible to take all the common people with them. Since that was the case, he naturally had to strive for more benefits for the common people beforehand.

"Commander, the superiors might not be pleased." The one speaking now was Xu Zhongyi. He was genuinely worried that if Gu Yufei continued to press the issue, she and Wang Yue would end up at each other's throats.

"That won't be a problem. Qifeng County is too small. My plan is to gradually nibble outward in the future. As long as we put things into action, the superiors won't say anything; in fact, they might even take the initiative to expand the scope of Qifeng County." Wang Yue smiled. It was true that Qifeng County was easy to defend and difficult to attack, but there was always an upper limit to reclaimable land. If he wanted to make adequate preparations before the great famine, expanding his territory was an absolute necessity.

Of course, he had never intended to go head-to-head with the Eighth Route Army. The Taihang Mountains were truly too impoverished, and who controlled certain areas was really not all that important. If those places held genuine value, the little Japanese devils would likely have pushed deep into the mountains long ago.

"The Commander is wise. If that's the case, we might perhaps submit the plan secretly in advance to secure the superiors' support. Over the past few months, the superiors have developed a deep wariness toward them." Even Gu Yufei herself did not realize when she had begun to identify with the collective entity of the 2nd Provisional Division.

As for whether deceiving the superiors would cause psychological burden—don't joke around. She had seen far too many things of this nature; everyone was doing it this way, so why couldn't their 2nd Provisional Division? Rather than letting precious funds be carved up by others, it was better to give them to the 2nd Provisional Division. At the very least, this would allow the common people to reap some tangible benefits.