Chapter 35: Officialdom's Struggle for Power (2)

  Zhou Dayuan didn't say a word, but instead straightened his waist and stared at Lu Haoshan with both eyes, the meaning was very clear, as if to say: Come on, I'm waiting for you to make a move.

  Just after the Chinese New Year, he was hastily summoned by this new county magistrate. After being called in, not to mention having tea and pastries, he wasn't even invited to sit down. A clay figure still has a bit of earthy aura, let alone now being threatened by a contemptible county magistrate who looks down on him. Zhou Dàyuan decided to wait and see what kind of tricks this Land-surnamed official had up his sleeve.

  Lu Haoshan pointed at those account books, his face stern, and said: "This official has investigated, your method of accounting is the dispersal method, that is to say, taking large false accounts and dispersing them, dividing them into inconspicuous expenses, then again making a big fuss about grain consumption and firewood consumption, lining your own pockets. Zhou Si Li, do you confess?"

  "The little man does not know what the big man is saying, so I ask the big man to clarify." Zhou Dàyuan said calmly.

  This old guy has become an official oil son, Lu Haoshan thought that if he exposed his tricks, Zhou Dayuan would be shocked and frightened, and then surrender to him, just like he quietly took down Cao Hu. Unexpectedly, at this time, Zhou Dayuan still had a calm expression, not only was his face unchanged, but it also showed a calm and composed look, it seems that he had long been prepared for the audit.

  It's on! Lu Haoshan suddenly gained momentum: Alright, today I'll take you down, you old sly fox.

  "In the first year of Chongzhen, in March, 720 sheets of paper were used, and in April, 880 sheets were used. A small county government like this, why is it using so much paper? It's almost comparable to the Imperial Academy! Zhou, you clerk, how do you explain this?" Lu Haoshan began his "attack".

  "Adults," Zhou Dayuan said lightly, "March and April are the busy farming seasons. Our Jiangyou mainly focuses on farming, so we often need to issue orders and post notices. With the new emperor taking the throne, various imperial decrees have been issued, consuming a large amount of paper. As for using a bit more paper, that's also reasonable."

  Lu Haoshan nodded and said, "Not bad, Zhang's paper, one knife is 120 sheets, several tens of thousands of sheets a month, just relying on a few bookkeepers to use it up. I didn't expect that the subordinate would be so diligent, it's really gratifying. However, why did this paper drop to monthly consumption of 100 knives as soon as I took office? Could it be that all these bookkeepers became lazy when I took office?"

  "When the superior is wise and discerning, during the busy farming season, there are many announcements, and the imperial court's decrees are also numerous. Using a bit more paper is not unusual, as all local government offices do the same, and it's not just the case with Jiangyou County Government. However, after the superior took office, the use of paper suddenly decreased, which precisely explains two things: first, the busy farming season has passed, so there's no need to issue that many orders; second, the superior is intelligent and efficient, and as soon as he took office, the workload of the clerks greatly decreased, and many orders can be conveyed orally, resulting in a significant reduction in paper usage."

  It was expected that Zhou Dayuan would use this excuse, and Lu Haoshan didn't feel surprised. For now, it's just a warm-up. This Zhou Dayuan is indeed calm and composed, neither too fast nor too slow, and while explaining, he also subtly flattered himself, truly brilliant.

  A government office, divided into officials, clerks, runners and slaves, can be described in one sentence: strict officials, oily clerks, evil runners and cheap slaves. This Zhou clerk has fully demonstrated the true nature of Shi.

  The official's oily son, Lu Haoshan was clearly targeting him, giving him a lesson. At first, he still had some temper, but soon he quietly adjusted his attitude and became very respectful.

  Lu Haoshan didn't think much of it, wasn't fooled by these small tricks, and didn't further investigate the purpose of those few sheets of paper. Instead, he continued to say: "Alright, this official accepts your explanation. This official also understands why the county government's expenses are so high."

  Looking at Zhou Dayuan's surprised gaze, Lu Haoshan continued: "Maybe it's because the people in our county government are too capable, so they also have a big appetite. Let's not talk about the past, just take last December as an example. The county government cafeteria consumed nearly 100 stones of rice per month. I checked the records and found that when there were fewer people eating at the cafeteria, there were only 42 people, and when there were the most people, there were no more than 70 people. And in this 100 stones of grain, it's just for one meal, lunch. Calculating this way, even if we assume 60 people are eating, each person eats more than 3 sheng of rice per meal, can they really eat that much?"

  In the morning, one stone is about 150 catties in later generations. One liter is about 1.5 catties, and one catty in the Ming Dynasty is about 590 grams, while one catty in later generations is 500 grams. Calculating this way, a person eats almost five kilograms of rice per meal, which is really a big eater.

  Zhou Dayuan didn't say a word, but nodded slightly. Lu Haoshan took advantage of the situation and continued to attack: "And look at this jade button paper, consuming nearly 300 catties in one month, isn't that too extravagant? It's estimated that it can last for a year; those catchers' clothes, three or two silver coins per set, why not rob them? Even if you buy a good silk shirt in the capital, it would be enough; and this horse, with eight taels of silver worth of fine feed every month, is it eating gold? And here, raising donkeys to grind grain, where is the county government's land for the donkeys, and where are the grinders?"

  Lu Haoshan said all this at once, took a breath, and continued: "Also, the imperial court stipulates that for every two silver coins of fire expenses collected, one coin can be taken, with a maximum limit of three coins. However, Jiang You's collection of fire expenses reached as high as three and a half coins. Although your accounts are complicated, I calculated it myself, and only 20% is recorded in the account book. Where did the remaining 15% go? According to the account book, last year's silver submitted to the treasury was 4,000 taels. This 15% amounts to 600 taels. My household officials, can you explain this to me?"

  Wow, Zhou Dayuan's eyes widened in surprise.

  Originally thought that the new county magistrate in front of him was just a figurehead, relying on his backing to come here for training, and then rise higher. This kind of bookworm is easy to be played with, especially when it comes to auditing accounts, he didn't take him seriously at all. He thought he would just go through the motions, but unexpectedly, this guy was a wolf in sheep's clothing, hiding in the dark and waiting for an opportunity to strike. Underestimated, underestimated, not only did he underestimate the young county magistrate in front of him, but even someone as astute as Chen County Magistrate was also deceived by him.

  At first, Zhou Dayuan thought that Lu Haoshan did not have the ability to check accounts. Even if he had it, it would be impossible to finish checking in just a few days. Now it's just deceiving himself and exposing his own shortcomings. However, Lu Haoshan used facts to prove him wrong, which was completely incorrect. He is a master, even an old hand can be used to describe him.

  Doing accounts isn't just about wanting to do them, those who want to do accounts must also consider the degree, that is, if the account is done too perfectly, it will only arouse suspicion. People like Zhou Dàyuan, these old slippery ones, won't make the accounts dead, but will leave some minor unrelated errors, so that when the superiors check the accounts, they can discover them, and in this way, the red envelope can be sent out smoothly without arousing suspicion, and also show filial piety to the superior. It can be said that one move achieves two gains.

  But now, those small mistakes that were prepared to be hidden from the superior were discovered by Lu Haoshan, and those that were not intended to be found out were also discovered by him. Even some very subtle accounts were dug up by him. It was only then that Zhou Dayuan realized that this young county magistrate in front of him was an expert in accounting operations, understanding all the intricacies involved. He was not only a master accountant but also a clever person who could uncover hidden secrets, truly a formidable opponent.

  Suddenly, Zhou Dàyuan felt a sense of being abandoned: Why would this County Magistrate oppose himself? No, it should be said that he targeted himself. What about the chess piece Chen Gui placed next to Lu Xian? How come there was no wind at all? Could it be that Chen Gui saw that Lu Xian's background was too powerful and, in order to curry favor with him, used himself as a scapegoat? In an instant, Zhou Dàyuan was so frightened that he broke out in cold sweat. However, after thinking about it carefully, it wasn't very likely. He knew too much; before they had reached an agreement, pushing himself out would be suicidal. Zhou Dàyuan would rather believe that Chen Gui would kill him than hand him over.

  "Sir, must you say it?" Zhou Dàyuan sighed and asked somewhat helplessly.

  "This is naturally, if you cooperate actively, I may plead for you." Lu Haoshan said magnanimously.

  Zhou Dayuan smiled and soon became composed, saying: "County Magistrate, please forgive my boldness, may I ask how many officials are appointed by the imperial court in Jiangyou?"

  "Four people, I am the official, county lieutenant, chief clerk and historian." Lu Haoshan was familiar with this like the back of his hand.

  "That's right!" Zhou Dàyuan said without hesitation: "The superior just said that there are four officials in the county government, but there are 60 or 70 people eating in the county government cafeteria. In addition to the four officials, there are also six houses of clerks, inspectors, postmen, tax supervisors, three classes of yamen runners, cooks, carters, sedan chair bearers, and miscellaneous laborers, etc. Although some of them are assigned to the superior as corvée labor, with their wages paid by the national treasury, the vast majority rely on the superior or the yamen to raise funds for their wages. When superiors or friends pass through, they also need to be entertained. If only relying on the superior's salary, it would truly be a drop in the bucket. Without money, the yamen would come to a standstill. The four officials alone couldn't do it, and would have to hire people. But where would the money come from? Wouldn't they still have to make some adjustments to the accounts?"

  Before Lu Haoshan could speak, Zhou Dayuan continued: "Moreover, the daily food and drink of the various officials and the six houses' historians are also small stoves, and the pens, ink, paper, and inkstones used are all high-quality. When there is an inspection by a superior official, arrangements must be made to entertain them, which increases expenses even more. Just like last time when you fell ill, inviting doctors, buying medicine, and cooking small stoves to nourish your body cost quite a bit of money. However, since you took office two months ago, the monthly salary has only increased slightly. That's because all these expenses are borne by the household department. For example, your maidservants and attendants, who do not belong to the official personnel, also dine in the dining hall but eat from small stoves. Although this is not in accordance with the law, it is reasonable and has become a common practice throughout the country. Every prefecture and county does it this way. Jiang You is no exception. If you say that I am guilty, then I have nothing to say."

  Fine, you want to settle accounts? Then come and settle them. Your daily expenses for food, clothing, and other necessities, as well as the costs of your maidservants and attendants, all came from these embezzled funds. You've taken advantage of this situation, but before you've even wiped your mouth clean, you're looking to blame others? This is what's meant by "those above set an example for those below". When the time comes, let's see how you'll account for yourself.

  Zhou Dayuan looked at Lu Xianling, who was staring blankly, and felt a few points of pride in his heart: Want to investigate me? I've already dragged you into the water, this is called moving stones to knock your own feet, and fighting with me? You're still too tender.