"Su Qing's intention is for me to promote this plow among the people in the world?" "That's what I mean. In this way, Taicang's grain and rice will be greatly increased. If there is war and famine, Your Majesty will no longer worry about it. "Su Zheng has seen with his own eyes the effectiveness of this curved shaft plow, which not only saves manpower, but also saves cattle and horses, and the speed is several times faster than the straight shaft plow. Nowadays, there are a lot of wastelands in various places. If it is promoted in various places, a large amount of wasteland will be reclaimed every year, and the tax revenue will also increase greatly. How could Su Zheng disapprove of the implementation of such a great thing? "Your Majesty, I have this memorial." "Tell me." Li Si was in a hurry to get it right, which surprised the First Emperor a little. Li Si cupped his hands and said, "Your Majesty, I am opposed to the implementation of the new plow." Li Si's words not only surprised Su Zheng, but even everyone in the palace, including the First Emperor, was greatly surprised! Since the new plow is so good, why would Li Si oppose it? Li Si naturally saw everyone's reaction, but he remained unmoved and continued to talk. "Your Majesty, I think Mr. Su's proposal is inappropriate. Mr. Su, you don't know the number of acres in the world, that's why you say this." Su Zhengnai is in charge of grain officials. Every year, he has to collect grain and rice into the warehouse according to the number of fields in the world. He doesn't know the number of fields in the world. , then how can taxes be collected accurately? "When Li Si said this, wouldn't it mean that Su Zheng was derelict in his duties, or even that Su Zheng was greedy?" Sure enough, before Li Si finished speaking, the First Emperor's face had already darkened. His deep gaze seemed to penetrate the heart, and he glanced at Su Zheng and everyone else. Wang Wan and Feng Quji couldn't help but look at each other in astonishment. Although Li Si was always relied upon by the First Emperor, he was quite steady in his dealings and was not usually arrogant or domineering, let alone slandering him in person. Could it be that Li Si felt that the Holy Family was growing stronger and could no longer bear the loneliness? But if this is the case, then Li Si should not blame Su Zheng, the official who governs the country, but should find trouble with the two of them. You must know that the position of prime minister, at least in name, is inferior to one person but superior to ten thousand people. Su Zheng¡¯s face turned red, his eyes widened, and he almost wanted to shoot the case. Young Master Zhang Han's face only condensed for a moment, and then he was relieved as usual. He just looked down at the bronze statue on the table, as if he was seeing this bronze statue for the first time. Ji Ping and Xu Kan glanced at each other, then lowered their heads slightly. Judging from the expressions on the two people's faces, they agreed with what Li Si said, but Ji Ping's expression was more complicated. Everyone¡¯s expressions were in the eyes of the First Emperor. Although he had always hated corruption and perverting the law and was never merciful in dealing with it, he absolutely did not believe that Su Zheng, a pure old Qin man who had always been cautious, dared to attack Taicang. At this time, Su Zheng had already stumbled up and left the table. Facing the First Emperor, he knelt down on the ground and shouted sadly: "Your Majesty, I have always been loyal to Your Majesty and I dare not have any selfish intentions." There are accounts for the tax, and there are account books for the amount of land in each county. I ask your majesty to send someone to check the accounts immediately to repay my innocence." The first emperor turned to Li Si again, his eyes were extremely sharp. That look clearly said, 'It is a serious crime to slander an important minister for no reason. Even if you, Li Si, are deeply respected by me, if you cannot explain clearly today, I will never spare you. ' Li Si looked at the Emperor's expression as if he hadn't seen it, and said calmly: "Master Su has misunderstood what I meant. I didn't mean that Master Su is greedy for Mo Kufu." Su Zheng shouted in a hissing voice: "Li Si, I am not greedy for Mo. , how can you say that I don¡¯t know the number of acres in the world?¡± Li Si did not look at the frustrated Su Zheng, but still calmly faced the First Emperor and said: ¡°Master Su has lived in Guanzhong for a long time. Paying attention to law and discipline, the number of acres in Guanzhong is truthfully recorded and kept in the government office. " "It is natural for Mr. Su to collect annual taxes from various places according to the account books. However, Mr. Su has lived in Guanzhong for a long time and does not know much about the affairs of the six countries in Shandong." In the past, the mountains and rivers of the six countries were intertwined, and they were constantly attacking each other. Just like the Lu Kingdom, many princes lost their temples and the number of acres of land in each country was unknown. Moreover, during the war, many refugees fled to the mountains and rivers for food. Many privately cultivated wastelands were not included in the official account books of the six countries. Mr. Su did not know the reason for this. He collected annual taxes from each county according to the records. Most of the income from the land goes to the farmers, but the other half goes to the counties" After listening to Li Si's explanation, everyone already understood the meaning of Li Si's words. Li Si is saying that the amount of acres in various places is no longer clear, and many fields are not registered, so naturally they will not be charged land taxes.  Although some landowners who are not registered in the register also turn in land tax, the land tax collected by counties from their respective counties is based on the book. Each county has a lot left over after paying the land tax according to the number. Naturally, these land taxes are collected by the county magistrate. The elders make money into their own pockets. The First Emperor's face was gloomy, and his eyes looked at Xu Kan with coldness. Seeing the First Emperor looking at him, Xu Kan trembled in fright. Suddenly, two of his three souls were missing. He rolled away from the table and crawled to the ground. Seeing Xu Kan like this, the chill on the Emperor's face became even stronger. "Xu Kan, what Li Qing played is true." Xu Kanzhan replied tremblingly: "Your Majesty, what Tingwei played is the truth." The First Emperor snorted coldly and asked lightly: "What about you, Peixian County? How much income does Ling Ke have? " The calmer the Emperor's tone, the angrier he became. People like Wang Wan, Feng Quji, Li Si, Su Zheng, and Zhang Han all knew the Emperor's temperament, and they were all manipulated by Xu Kan. A lot of sweat. But Xu Kan didn¡¯t know that when he saw the First Emperor¡¯s tone softening, he felt a lot more at ease. "Your Majesty, Pei County has a total of 21,300 acres of unregistered land, of which 20,000 acres were opened by County Lieutenant Lu Yuanpeng in order to prepare for the establishment of Liangtun County to exterminate the bandits in Sishui. There is also a quota for the land tax that needs to be collected every year for the 20,000 acres. It has been reported to the county governor for record. However, the reclaimed wasteland will not be harvested until next year. The remaining 1,300 pieces of land are not registered. Every year, the land tax is collected according to the law and the full amount is turned over to the county governor's office. I dare not. He has made half a penny out of his own pocket, and all the land taxes he paid can be checked. " After hearing what Xu Kan said, there was no corruption, the First Emperor's face softened a little, and his eyes turned to calm down. Jing Ping hurriedly left the table, bowed and saluted: "Your Majesty, what Xu Kan said is absolutely not false. Peixian County does pay a lot more land tax every year, and the county has accounts. "Sishui County does not dare to hide these land taxes. , all are paid truthfully, and the land tax paid by the county every year is more than the tax payable on the registered acres. Everything the minister said is true. I also implore your majesty to conduct an investigation to confirm that what the official said is true. " "In fact, Xu Kan is brave. Xiao did not dare to hide the land tax, but this was not the case for Zuping. All the overpaid land tax from Xu Kan was pocketed by him. The governor of the county, Chunsui, has been immersed in military affairs all day long. He has always paid little attention to these government affairs and has acted as an agent for practical matters. According to Qin law, the land tax is 50% tax, that is, two-thirds of the tax is collected based on the actual property of each piece of land. But in this way, the amount of annual tax paid per mu of land has a lot of room for flexibility. It is not a fixed amount, and it is very easy to get started. ???????????????????????????????????????????????????????????????????????????????. The First Emperor thought for a moment, waved his hand and said: "You all get up." Although Xu Kan was frightened, he had no worries and was relatively calm. Su Zheng knew that he had misunderstood Li Si and was already a little embarrassed. Seeing that the First Emperor had no intention of pursuing the matter, the two men stood up and sat down again.