Chapter 34: A Hot Potato

"Speak."
The Empress addressed Jing Heng with remarkable courtesy.
Everyone knew that Jing Heng himself was not particularly capable, but his elder brother Jing Tianlie and his younger brother Jing Feng were formidable figures.
Thus, he had been granted the lucrative position of Minister of Revenue.

"I request a revision of this year's taxation, increasing the tax by twenty percent to balance the treasury."
His words startled the ministers present.
The Empress's phoenix eyes narrowed as she demanded, "Twenty percent increase? Is the Ministry of Revenue out of funds?"

The treasury's accounts had always been managed by Princess Imperial Di Yuwei.
Di Yuwei stepped forward and asked, "Minister Jing, hasn't the treasury always shown a surplus? Why the sudden need to raise taxes?"
She had always kept a close eye on the Ministry's accounts.
Each year, tax revenues amounted to 25 million taels of silver, expenditures were about 23 million, leaving a surplus of roughly 2 million taels.
The treasury of Eastern Zhou was, by all accounts, well balanced.

Jing Heng explained, "Last year, the campaign against Linjiang City deployed 250,000 troops and cost 6 million taels. Constructing the Northern Fortress cost 1 million directly and another 5 million indirectly, totaling 12 million taels."
"Moreover, this year's commercial taxes may be hard to collect. The Four Directions Tower has informed me that business will likely be bleak this year."

The expenditures for last year's war and fortress construction were indeed substantial.
But the public accounts for the fortress showed only 1 million taels; the remaining 5 million were unaccounted for.
The Empress's elegant brows knitted as she sat silently on the throne.
Di Yuwei, anxious, said, "We have a surplus every year; even with the 12 million spent, it shouldn't empty the treasury."
She was on the verge of accusing Jing Heng of embezzling government funds.

Jing Heng spread his hands helplessly, "Though the Princess Imperial oversees the Ministry, she doesn't directly manage it. The Ministry of Revenue is difficult to handle; the expenditures are endless."
"Furthermore, my younger brother says the northern barbarians are stirring. It is time to allocate the cavalry's military funds—there's another 1 million tael shortfall."

Di Yuwei grew ever more anxious, the Empress remained silent, and the court ministers murmured among themselves.
None had expected the treasury deficit to be so severe; such a gap was truly troubling.

"Ministers, what say you? How should this matter be handled?"
The Empress asked the court, but none answered.
They knew she did not wish to raise taxes. The people of Eastern Zhou already suffered more than those of Southern Liang; any additional burden might provoke unrest, even rebellion.

"Your Majesty, Four Directions Tower says business is hard this year—commercial taxes will be difficult to collect. If the deficit is too great, raising taxes is the only option."
An elderly woman stepped forward; she was Bai Anning, the censor-in-chief, a veteran of the court.
Her words emboldened the other ministers to echo her sentiments.

"Your servant knows Your Majesty does not wish to raise taxes, but the treasury's deficit is too large. Four Directions Tower predicts commercial taxes will sharply decrease this year. Raising taxes is a last resort; next year, when things improve, we can lower them again."
A middle-aged man with three wisps of beard stepped forward and bowed.
This was Xu Zhong, Minister of Ceremonies, the chief diplomat of Eastern Zhou.
Bai Qiulian, Minister of War, added, "Your Majesty, Southern Liang is preparing for war, the barbarians are eyeing us, and Western Xia is stirring as well; military funds must not be lacking."

Most ministers favored raising taxes, leaving the Empress troubled.
"Minister Long, what do you think?"
Suddenly, the Empress addressed Long Chen.
All eyes in the court turned to him.

"Your Majesty, I believe we should first audit the Ministry of Revenue's accounts to determine the cause of such a large deficit."
Long Chen's words were like stirring a hornet's nest; Jing Heng exploded in anger.

"You eunuch, what do you mean! Are you accusing me of embezzlement?"
"Minister Jing, I said we should clarify the accounts, nothing more. Why are you so nervous?"
"If you want to audit the accounts, you're implying I'm corrupt! Outrageous!"
"If one does no wrong by day, one fears no ghosts at night. I suggest we thoroughly audit the accounts—is there a problem with that?"
"There is! Auditing the accounts is tantamount to suspecting me!"
Jing Heng was so furious he could barely stand still, wishing he could cut Long Chen down where he stood.

Long Chen found it amusing. "Could it be, Minister Jing, that you truly have something to hide and fear our investigation?"
Jing Heng's reaction was so violent it sparked whispered discussions among the ministers.

The Empress interjected, "Minister Jing, there is no need for such agitation. The Ministry of Revenue is the foundation of the nation. If I did not trust you, I would not have appointed you Minister."
"All six ministries are audited yearly; it is a court tradition, nothing more."

With the Empress speaking, Jing Heng finally fell silent, though his glare remained fixed on Long Chen.

"Very well. We shall audit the Ministry of Revenue first, determine the true extent of the deficit, and only then consider how much tax should be raised."
"This matter... Let the Crown Prince's Palace take the lead. Who among you is willing to assist?"

The deficit had startled the Empress. For years, she had been preoccupied with external threats and had not personally overseen internal accounts, never expecting such a gap. She resolved to thoroughly investigate the Ministry's finances.

But auditing accounts was both a technical and a risky task.
If there were problems, it would mean Jing Heng was at fault.
And Jing Heng was the eldest son of the Grand General's House; exposing any issue would offend Jing Tianlie.
Such a hot potato—who would dare take it?

After the Empress asked, the hall fell silent. Not a single person spoke.

Everyone understood that, regardless of whether there was an issue in the Ministry of Revenue, it was best not to get involved.
Jing Heng sneered inwardly: Who would be foolish enough to audit the Ministry's accounts?

The Empress grew displeased at the silence, though she showed no sign of it.
"Perhaps... Minister Long should take on the task? He is capable and excels at tackling difficult problems."
At this moment, Bai Li Bing, Minister of Personnel, spoke up.

Long Chen cursed inwardly; auditing was a troublesome affair, certain to offend Jing Tianlie.
He had only just been appointed Minister, with no firm footing in Eastern Zhou, and clashing with the Grand General's House now would be unwise.

"Minister Long?"
The Empress looked at Long Chen with inquiry.

"The Ministry of Works has so many affairs—Minister Long surely cannot spare the time, can he?"
Jing Heng spoke in a threatening tone.

Long Chen did not wish to provoke Jing Tianlie, but Jing Heng was simply too irritating.
"It is the duty of a minister to ease the ruler's burdens. I accept the command."
He bowed, accepting the hot potato.

Jing Heng's face and neck flushed with anger.
"Fine! If you fail to uncover anything, you will answer to me!"
Jing Heng threatened Long Chen in open court.

Long Chen stood calmly, ignoring the threats.
The Empress declared, "Minister Long Cheng'en of Works, assist the Crown Prince's Palace in auditing the Ministry of Revenue."
Di Yuwei bowed, "Your daughter accepts the decree."

The Empress rose; the ministers dispersed.
Jing Heng approached Long Chen, pointed mockingly at his lower body, and sneered, "A eunuch without roots, daring to challenge me—you must be tired of living!"
Long Chen chuckled, "The imperial decree is absolute—do you intend to defy it and rebel?"
Jing Heng gnashed his teeth. He had thought Long Chen would be intimidated, but he showed no fear whatsoever.
"Hmph! Just you wait!"
Jing Heng stormed out of the Grand Palace, leading a crowd of ministers.