I, Am a Living Yama; Empress Advises Me to Stay Calm

Yang Yi couldn’t help but chuckle.
He feigned ignorance.
“What does Your Majesty mean? I don’t understand.”
Wu Zhao had just asked casually, not expecting him to deny it. She remained expressionless.
“Didn’t you ask the Han envoy, Zhu Fu Yan, to bring you a singer from Han? This matter has been widely rumored…”
Yang Yi pretended to suddenly realize.
“So that’s what this is all about.”
Perhaps feeling that her question was somewhat inappropriate, the Empress nonchalantly tucked a strand of hair behind her ear, her voice calm.
“I only asked on behalf of Wu Mingyue. She heard the rumor and seemed quite upset.”
Yang Yi was speechless.
He replied seriously, “Your Majesty, you misunderstand. I did this for the sake of our Great Zhou…”
“Hmm?” This statement stunned the previously calm Wu Zhao. Even Shangguan Wan’er, who was serving next to her, looked at Yang Yi in shock.
Seeing the incredulous looks of the two women, Yang Yi continued seriously.
“Although this woman is ordinary, her brother and nephew are exceptional, with great talent in military affairs. The reason I asked Zhu Fu Yan to bring this woman was merely a cover. My real targets are her brother, Wei Qing, and her nephew, Huo Qubing. With some training, they will undoubtedly become pillars of our Great Zhou in the future.”
Wu Zhao was taken aback, somewhat surprised.
“So, it turns out you were after her brother and nephew… No wonder you had them brought here. But there are rumors that you are fond of beauty…”
She was already nearly convinced by Yang Yi’s words. After all, if he were only interested in the woman’s beauty, there would be no need to bring her brother and nephew along.
With a self-sacrificing look, Yang Yi righteously said, “A trivial reputation is nothing compared to the welfare of Great Zhou. A strategist must enter the fray. If it means gaining two famous generals, let my reputation suffer a little.”
Wu Zhao raised an eyebrow, giving Yang Yi a strange look. He talks as if he’s making a huge sacrifice.
In truth, Wu Zhao didn’t mind. Even if Yang Yi had taken in a singer, she wouldn’t interfere. After all, it was normal for men to have multiple wives and concubines.
She only asked because the rumors were too outrageous, claiming that the woman was Yang Yi’s childhood sweetheart whom he couldn’t forget—a notion that had made her feel somewhat uncomfortable.
Yang Yi smiled at Wu Zhao.
“Did Your Majesty summon me to the palace just for this matter?”
His gaze was penetrating, as if he could see right through Wu Zhao.
The Empress’s heart skipped a beat, but she remained calm.
“Of course not…”
Her expression suddenly grew serious, a slight frown furrowing her brow.
“Minister Yang, our Great Zhou has just pacified the Qing Dynasty. Although some remnants still resist, they pose no significant threat. I was planning to send Great Zhou’s officials to take over and govern the Qing territories… but recently, I’ve uncovered some troubling issues.
“Someone reported that certain officials are exploiting the Qing people by imposing various taxes to amass wealth. Not only that, they’re also taking advantage of the post-war chaos—where land records have been destroyed or scattered—to secretly seize land.
“These individuals come from noble families. They already own large tracts of land in Great Zhou, and now they’re seizing this opportunity to grab land in Qing. The Qing people have just submitted to us, and their loyalty is still unstable.
“I had planned to lower taxes to appease them, but these people acted first. If this continues, the Qing people will surely resent the court and may even rebel, causing further turmoil.”
The more Wu Zhao spoke, the angrier she became, her face growing colder. Since ancient times, the aristocracy and the imperial power had always maintained a balance.
The noble families of Great Zhou were all too arrogant and domineering, hiding during battles and reaping the rewards afterward.
Taking a deep breath, Wu Zhao looked at Yang Yi. “Minister Yang, I do not want the lands conquered by our Great Zhou soldiers to fall into chaos again because of these scoundrels. Do you have any good strategies?”
Yang Yi thought for a moment, then smiled. “Since Your Majesty asked, I have some plans to deal with these noble families.”
Wu Zhao’s eyes lit up.
“Please, Minister Yang, go ahead.”
Shangguan Wan’er, who stood nearby, had a strange expression.
Yang Yi stroked his chin and met the Empress’s gaze, a smile playing on his lips.
“Your Majesty, may I ask how our Great Zhou is currently collecting land taxes?”
Wu Zhao blinked her clear eyes, thinking.
“Our taxes are divided into household tax, land tax, property tax, and additional taxes, including foot tax, granary tax, and bundling tax, as well as commercial taxes, like dam tax and market tax.”
Yang Yi rubbed his temples and smiled.
“Your Majesty, the numerous and complicated tax names confuse the common people and make it unclear which taxes must be paid to the court. Not to mention the trade and miscellaneous taxes; just the land tax, corvée labor, and other miscellaneous levies are already a mess.
“This gives an opportunity to corrupt officials, who create new tax names to exploit the people. I believe the first step should be to consolidate the land tax, corvée labor, and other miscellaneous levies into a single tax collected in silver.
“In this way, these officials will no longer be able to levy additional taxes on the people under various pretexts. I call this the ‘Single Whip Law.’ Once this law is implemented, it will cut off their sources of illegal income.”
A flash of astonishment crossed Wu Zhao’s eyes, and she said excitedly, “Minister Yang, your proposal is very reasonable. With the implementation of this Single Whip Law, who would dare to blatantly collect taxes illegally? Those corrupt officials will be left with no choice!”
She hadn’t expected Yang Yi’s casual suggestion to strike so effectively. She was already looking forward to seeing corrupt officials gnash their teeth in frustration.
“In addition to the Single Whip Law, the second method is to change our current tax system from one based on the number of people to one based on the amount of land,” Yang Yi said, meeting the Empress’s gaze and boldly proposing his second method.
The hall fell silent. Shangguan Wan’er gasped, her expression full of shock.
The Single Whip Law was aimed at cutting off the income sources of corrupt officials, while changing the tax system from a head tax to a land tax would cut at the roots of the noble families.
Since ancient times, noble families had accumulated wealth by seizing land, allowing them to avoid heavy taxation through the head tax system.
Abolishing the poll tax would reduce the burden on poor peasants while increasing the tax obligations of wealthy noble families. These nobles, accustomed to vast lands and minimal taxes, would surely be driven mad by the change.