Chapter Fifteen: Spreading Deception, Fraud, and Tax Evasion

The September wind felt sticky against the skin.

The moisture in the wheat quickly evaporated under the scorching sun.

At noon, under the blazing sun, the villagers found a brief respite, gathering beneath the great banyan tree, holding bowls, sipping water, and chatting. Occasionally, they would look up with reverence at Master Zhou and the young lord exchanging cups beneath the canopy.

An Xin could not refuse Zhou Delu’s hospitality and was invited to stay for a meal.

However, he declined to accompany him home, choosing instead to eat and converse right there.

An Xin learned that this village was called Nan Zhou Village, with another called Xiao Zhou Village downstream by the river. Together, the two villages comprised over a hundred households, nearly half of which were tenants under Zhou Delu’s family.

Zhou Delu had once operated a weaving workshop in the city, housing thirty looms. Two years prior, he sold the entire workshop. With the savings accumulated over the years and taking advantage of the recurring droughts and floods that left the people impoverished, he colluded with the grain tax clerk at the county office to purchase over two thousand acres of land at an exceptionally low price—just a tael or two of silver per acre.

Through subtle probing, An Xin discovered that Zhou Delu exploited a fraudulent tax evasion scheme known as “flying and spreading deceit.”

This scheme involved collusion with county clerks to divide the land into small parcels, spreading the tax burden across numerous impoverished households. For instance, clerks would use methods like “page replacement” or “supplementary writing” to alter the real land records, splitting a hundred acres into hundreds of half-acre plots assigned to two hundred poor families, thereby evading taxation.

Such shifting of tax burdens inevitably doubled the per capita tax on farmers, pushing already struggling villagers further into hardship.

Beyond this, other tactics included falsely registering land under officials, scholars, royal clan members, or temple names—who enjoyed tax exemptions—to dodge taxes. These methods were endless in variety.

An Xin intended to inquire further, but sensing he had said too much, Zhou Delu became tight-lipped and refused to elaborate.

Zhou Delu concealed vast tracts of land, which needed labor to cultivate. Many tenants had effectively gone bankrupt due to floods and droughts over the past two years, compounded by grain merchants hoarding supplies. To escape unbearable taxes, these tenants abandoned official registration and became “hidden households.”

These tenants had virtually become Zhou Delu’s private property.

After a few cups of wine, Zhou Delu openly admitted that his two thousand acres were nothing compared to those families with scholars’ titles who enjoyed more tax-exempt land and wielded greater social influence. They often maintained good relations with local officials, allowing their clans and villages to benefit collectively.

“No matter how the system is manipulated, these nobles and landlords, with their clever schemes, strong connections, and extensive networks, always manage to avoid taxation. Meanwhile, the heavier taxes and labor burdens fall upon the common folk, the already vulnerable, making their lives even more unbearable.

Truly, those in power do not want to suffer, the wealthy do not want to suffer, so they make the people suffer even more.

Hence, although the Great Yan appears prosperous on the surface, its officialdom is thoroughly corrupt.

The system is riddled with loopholes, oversight is lax, and the parasites feeding on it erode the very foundations of the dynasty.”

In this world’s bowl of rice, it is the countless common people—the producers—who receive the least and are the most easily overlooked.

As for Wuren County itself, the officials who should serve the people and relieve the ruler’s worries instead deceive both above and below, fostering the conditions for land consolidation.

“Master Zhou!”

While An Xin was conversing with Zhou Delu, an elderly woman of over fifty approached from afar.

Though dressed in clean, new cloth, her skin was withered, her wrinkles deep, her knuckles prominent, her hips bowed outward, and her legs turned outward from years of hard labor, making her walk with difficulty.

Zhou Delu glanced at her, drank the remainder of his wine, then asked, “Sister-in-law Hu, what brings you here?”

“Master Zhou, I have a request,” the old woman said with a hint of hesitation and a flattering smile. “I want to ask if my eldest son can be exempted from labor by paying silver?”

“Sister-in-law Hu, what could it be but this? I agree. Tomorrow have your son bring the silver, and it will be settled. You may go now.”

Zhou Delu, as village headman, was the sky above these hundred or so farming households.

“Master Zhou...” The woman lingered, hesitant, then added shyly, “My eldest son has acquired some skills, and you’ve seen him. He can easily lift the stone roller at the threshing ground. I hope you might recommend him for a position in the county office to earn some wages. If my son gets a job there, surely he could serve you well.”

“I remember that,” Zhou Delu waved dismissively, signaling her to leave.

An Xin looked toward the threshing ground’s stone roller. It was usually used to compact the soil, over a meter in diameter, weighing at least eight hundred kilograms. Even humans had difficulty pulling it; animal power was needed to roll it.

And this son could lift it with one hand?

What strange strength was this?

“Sister-in-law, your eldest son can really lift that stone roller with ease?” An Xin asked.

Seeing An Xin speak, Zhou Delu also rested his hand.

Though no formal introduction was made, the old woman understood this young lord was a distinguished guest of Master Zhou and quickly smiled in response.

“My son has learned many skills. Not only can he lift the stone roller, but he is skilled with a blade. He once told me he could even fell a thousand-pound bear with a single cut.

He is filial, insisting on returning to care for his old mother. His talents could be displayed even in the provincial or capital cities.”

“Filial piety is the root of virtue,” An Xin praised. “Your son’s choice to forsake the outside world’s splendor and return home to care for you is truly admirable. If the chance arises, I would like to meet him.”

The old woman, unsure of An Xin’s identity and unwilling to offend Zhou Delu, stammered a few more words before withdrawing.

“Hah, what masterful skills? Just a rough, uncultured fighter,” Zhou Delu commented. “Blown up to mythical proportions, but just a wandering swordsman at best. He might even be one of those ‘outlaw heroes’ in the green forests. You, a scholar traveling abroad, would do well to maintain some caution.”

“Master Zhou’s words are wise,” An Xin nodded in agreement.

In the afternoon, a group of clerks from the Household Department arrived at the county office to collect the autumn taxes and assign labor for repairing city walls and digging canals.

As village headman, Zhou Delu was obliged to cooperate with the clerks. An Xin took the opportunity to take his leave.

Walking the narrow country paths, the wheat stubble had already been harvested. Women with bare-bottomed children searched tirelessly in the fields under the sun, looking for stray wheat ears that might have been missed.

After a while, in a wooded path, An Xin suddenly heard the sound of rushing wind.

Turning his head, he saw someone sprinting toward him.

It was a woman, dressed in a flowing red gown. Her figure was slender and graceful, her pace swift—each stride covering several meters. Her skirt billowed like clouds in the gusts, her silhouette swayed like smoke and dust.

Though beautiful, she bore wounds and looked terrified. Upon seeing An Xin, her face brightened instantly.

“Young master, this villain wants to kill me—please help!” she implored.

Her voice was soft and melodious like a kitten’s, stirring the heart.