It was truly inconceivable that the treasury of a county government office—of all places—contained only a dozen or so silver coins.

When Yan Shaoxuan asked for an explanation, Yu Jing clasped his hands and said, “Your Honor, when I took office, there were only a few hundred left in the treasury. During the past few months before your arrival, I did not dare to act on my own initiative, so I continued to distribute salaries to my colleagues according to the previous regulations. Combined with the expenses for sacrificial rites and the county office’s daily operations, the silver in the treasury has been depleted to almost nothing.”

“All specific expenditures are recorded in the ledgers; Your Honor may verify them one by one.” After explaining this, he apologized with a look of contrition: “It is solely due to my incompetence that I was unable to turn the situation around before your arrival, causing you to worry about this matter as soon as you took office.” 

Given the state of the Lingbei County Magistrate’s Office, how easy could it be for a newly appointed deputy magistrate to turn things around in just a few months? Yu Jing’s words were purely a form of modesty.

Although it held no practical significance, it aptly demonstrated his humble demeanor as a subordinate, shifting the blame for the accounting shortfall away from himself. Shen Fu and Wu Neng could not help but feel their blood boil.

That cunning old fox—he’d spoken so boldly earlier, yet now, in the presence of the county magistrate, he was acting like a lap dog, preoccupied only with wagging his tail and begging for mercy to save his own!

The situation Yan Shaoxuan faced was one that every magistrate of Lingbei County had encountered; the deficit in the county treasury was a “test” deliberately set for them. As long as Yan Shaoxuan knew how to play along, the county treasury would soon be filled with silver.

If he “failed to take the hint,” a whole series of tactics awaited him.

Among the previous county magistrates, there were some who were unwilling to collude with local power brokers, but in the end, they all had no choice but to compromise.

Just as there were tactics for the county magistrate, there were naturally corresponding ones for the deputy magistrate as well. Money, silk, beautiful women, luxurious carriages, and fine horses—as long as one catered to their desires, there was no need to worry about them disobeying orders.

Since taking office a few months ago, Yu Jing had accepted every offer of gold, silver, and treasures without refusal, and had already been lumped together with Shen Fu, Wu Neng, and others as part of the same clique.

Seeing him trying to distance himself from the matter, Wu Neng could no longer contain himself.

“Your Honor, you may not be aware that when Magistrate Xu was escorted to the capital earlier, the officials took away more than half the silver from our treasury. Now the county office is strapped for cash—I’m afraid we won’t even be able to pay this month’s salaries!”

“Ah!” He sighed, all the while quietly gauging Yan Shaoxuan’s expression. “Our Lingbei Marquis is a harsh ruler, and commerce here is underdeveloped. We simply cannot compare with those wealthy counties in the south; it’s truly no easy task to support such a large staff! Your Honor cares deeply for the people, but you must be careful not to neglect one thing while attending to another.”

Yan Shaoxuan gave him a lukewarm glance: “Lord Wu, please speak your mind.”

Wu Neng clenched his teeth and took the plunge: “I’ve heard that Your Honor intends to waive the melting tax and charcoal tax in Lingbei. This official is truly deeply concerned. The county office is currently operating at a deficit. If these taxes are reduced, not only will we be unable to cover the next three months’ salaries, but I fear we won’t even be able to provide for our rations or the charcoal we burn for heat.”

Yan Shaoxuan offered a half-smile: “So, according to you, Lord Wu, these melting tax and charcoal tax levies should not be waived?”

As he spoke, his gaze swept sequentially over Yu Jing and Shen Fu: “Do Magistrates Yu and Shen share this view?”

Wu Neng nodded. “Your Honor’s compassion for the people is something we deeply admire. However, the charcoal tax and the melting tax are not unique to our Lingbei region. Since this is the practice everywhere, there must be a reason for it. We hope Your Honor will give this careful consideration.”

After speaking, he gave Shen Fu and Yu Jing a subtle nod, signaling them to voice their support.

Yu Jing kept his eyes fixed straight ahead; he had no intention of responding to Wu Neng, but under Yan Shaoxuan’s gaze, he had no choice but to reply: “Your Honor shows compassion for the people, while Lord Wu is concerned about the county government’s finances. Both of you have valid points. As for whether the melting tax and charcoal tax should be waived, I, the county magistrate, have no opinion on the matter.”

At this critical juncture, he was still trying not to offend either side, which made Wu Neng grind his teeth in frustration.

Yu Jing had only recently arrived and wasn’t deeply entangled with them. Although Shen Fu was reluctant, he knew he couldn’t count on Yu Jing. Wu Neng alone couldn’t persuade Yan Shaoxuan, so Shen Fu had to step in.

“You’re mistaken, Deputy County Magistrate Yu. Lord Wu’s concern that the county office won’t be able to pay salaries goes far beyond just the office’s finances.” He gave Yu Jing a wry smile. “There are hundreds of people, from top to bottom, in the Lingbei County Office. If none of them receive their salaries, how can they be expected to do their jobs diligently? How will the county office’s operations continue?”

Shen Fu adopted a righteous and principled demeanor: “Those clerks and laborers working under me are also citizens of Lingbei. Their monthly salary amounts to no more than a few taels. It’s no easy task for them to support their families. If even these few taels of silver aren’t paid out, how can they provide for their families and carry out their duties with peace of mind? If they become disheartened and go through the motions while performing their duties, I fear the current peace in Lingbei will be impossible to maintain. When that happens, won’t it be the people of Lingbei who suffer?”

“The charcoal tax and administrative levies may sound like means of exploiting the people, but in reality, they are unavoidable measures resulting from a careful balancing of various interests!”

Speaking with righteous indignation, he rebuked Yu Jing at length, then turned to Yan Shaoxuan, clasped his hands in apology, and said, “This humble official feared that Your Honor, in your deep concern for the people, might be misled by those with ulterior motives. In my haste, I spoke out of turn; I humbly beg Your Honor’s forgiveness!”

Wu Neng nodded repeatedly. “As for the charcoal tax and the ‘melting loss’—please, County Magistrate, give them careful consideration!”

Yan Shaoxuan’s expression was inscrutable:

“The county government’s accounts are in the red, yet the kitchen is burning through silver. You know full well that there’s been no revenue for the past few months—not a single wen to spare—and yet you still dare to feast on rich foods day after day? If I hadn’t asked about this today, and you’d spent it all, how would you explain yourselves to me?”

“Anyone who didn’t know better would think you deliberately spent all the silver just to intimidate me!”

As soon as he finished speaking, the clerks and attendants in the room held their breath, afraid of being caught in the crossfire.

Neither Shen Fu nor Wu Neng had expected Yan Shaoxuan to see through their scheme at a glance and expose it in front of everyone; alarm bells immediately went off in their heads.

“Your Honor, we’re innocent!” Shen Fu stepped forward, laughing nervously. “The deer meat in the kitchen was specially prepared for Your Honor. As for the meat dishes, we purchased them out of our own pockets to supplement the meal—not a single silver coin was spent from the public coffers. We implore Your Honor to see this clearly!”

The others hurriedly chimed in to second his statement.

“Please see through this, Your Honor!”

“Oh?” Yan Shaoxuan sneered. “I see from these ledgers that the kitchen’s expenses have always been this amount—from last year to this year, they’ve never been reduced. Could it be that the silver you’ve contributed hasn’t been deposited into the treasury yet?”

“In that case, I cannot disappoint your goodwill. I’ll simply wait for you to make up the shortfall. But rest assured, with you all setting the example, I dare not lag behind. If we work together, we will surely weather this crisis in Lingbei!”

Yan Shaoxuan looked at the three of them and said slowly, “My fulang received five jin of roe deer meat from the kitchen and plans to pay ten silver taels for it. I heard the kitchen bought a whole roe deer, so I assume the remaining ten-odd jin of meat was set aside as a side dish for all of you. Add that to the other meat and vegetable dishes over the past few months—you can decide for yourselves how much silver you should pay.”

“Also, Fulang says that winters are long north of the mountain range, and we go through a lot of charcoal in our home. He doesn’t dare use public funds for that. I think he has a point. Since you’re all so understanding, why not cover the cost of the charcoal for our home as well?”

Having said that, his expression turned cold: “As for the melting tax and charcoal tax, my mind is made up—there’s no need to persuade me.”

Yu, Shen, and Wu were left speechless, utterly stunned that not only had they failed to dissuade him regarding the melting tax and charcoal tax, but they’d also been scolded by him and fleeced of a sum of silver. But since they’d made the promise themselves, they had no choice but to accept it and swallow their pride.

When court adjourned at noon, Yu, Shen, and Wu set off together. The more Wu thought about it, the more his eyes seemed to spark with fury.

“What a county magistrate—he’s fleecing us at every turn! If he keeps this up, the county office will never have to worry about running short on silver—he’ll just have a few of us foot the bill!” 

“Watch your tongue!”

Shen Fu snapped, then exchanged a glance with Yu Jing and Wu Neng. The three of them walked through the corridor into an unassuming room, leaving their attendant to stand guard outside.

Jin and Wu sat down, their chests puffed out, and slammed their fists hard on the table. “What are we going to do? Are we really going to just hand over the silver like good little boys?”

“At this point, we have no choice but to pay,” Shen Fu said, his face darkening. “Not only must we pay, but we must pay in full. Otherwise, we’ll have wasted the silver and still be branded as being less magnanimous than a servant.”

Wu Neng clenched his fists in frustration. “Have you really thought this through? Once we hand over this silver, the county office’s monthly salaries will be covered! Once this pressing need is met, who will be able to rein in our county magistrate’s arrogance?”

“So what if we’re set for now? What about next month? The month after that? The New Year’s festivities are just around the corner—what about the holiday gifts for the hundreds of people in the county office?” Shen Fu stroked his goatee, a flash of ruthlessness crossing his eyes. “Have someone go to the kitchen later and tell them to stop preparing meat dishes. We’ll just wear him down and see how long he can hold out!”

“With salaries not paid in full and rations being skimped on, how can the lower-ranking officials not harbor resentment? How can they be expected to work diligently? I say he’s brought this upon himself—he deserves to die!”

Hearing this, Wu Neng’s anger subsided somewhat, though he still felt a lingering resentment: “I thought the top scholar was some kind of noble, virtuous figure—but who would’ve thought he’d be so short-sighted!”

“Hmph!” Shen Fu snorted derisively. “Just a country bumpkin who’s never seen the world. I hear his family used to be so poor they couldn’t even afford meat, but they struck it rich through his fulang and his older brother’s business dealings. Now the whole family has no sense of propriety—the master doesn’t act like a master, and the servants don’t act like servants. Do you really expect such a person to be upright and virtuous? Waiving the charcoal tax and the administrative levy is nothing more than an attempt to build a good reputation for himself!”

“Still, this is for the best,” Shen Fu said with a meaningful look. “We can start preparing for the next step—no need to worry that he won’t take the bait.”

Wu Neng caught the implication and suddenly felt less reluctant to part with the silver they were about to hand over.

“True. After all, he’s just a peasant’s son with no real background—he’s never seen the world, so he should be easy to fob off.”

Shen Fu looked down on him with disdain: “No wonder a top-ranked scholar like him was sent to serve as a county magistrate in Lingbei. He must be crude and vulgar—unworthy of the Emperor’s favor—and was sent far away.” 

Wu Neng looked pensive: “He certainly has a commanding presence and is as graceful as a jade tree in the wind, but I never expected him to be such a mercenary at heart. You really can’t judge a book by its cover!” The two of them traded barbs, directing a barrage of scathing sarcasm at Yan Shaoxuan. By the end, they even harbored some secret anticipation.

—That Yan fellow is putting on such an air of nobility now, but soon he’ll be brought down to earth. Then we’ll see how he dares to face them with a straight face!

With their pent-up frustration finally vented, Wu Neng and Shen Fu turned their attention to Yu Jing, who had remained silent the entire time.

Shen Fu narrowed his eyes and furrowed his brow: “Deputy County Magistrate Yu sure knows how to play the good guy. He took all that silver from us, but when he stood before the county magistrate, he washed his hands of the whole thing. Could it be that he’s found a powerful backer and is now turning his back on us?” 

Wu Neng added, “Anyone who didn’t know better would think Deputy County Magistrate Yu was on the county magistrate’s side!”

“I’m wronged—utterly wronged! I had absolutely no such intention!” Yu Jing stood up with a bitter smile and bowed his hands toward Shen Fu and Wu Neng. “Honorable gentlemen, please allow me to give a detailed analysis.”

Shen Fu snorted coldly: “Go ahead and explain.”

A flash of sharpness flickered in the corner of Yu Jing’s eye before he concealed it, his face still wearing an expression of meek resignation.

“‘When entrusted by someone, serve them faithfully.’ Since I’ve accepted your favors, naturally I’m on your side. But we aren’t enemies with the county magistrate—he’s someone we need to win over. If all three of us were to oppose him, he’d certainly be displeased, and it wouldn’t do if he were to harbor rebellious thoughts. Forget your warnings—I’ll pretend to align myself with him. That way, he’ll surely grow fond of me.”

“Once he lets down his guard around me, I’ll not only be able to help you persuade him, but I can also go to him to gather intelligence. If he tries to use underhanded tactics to harm anyone, we’ll be able to stay on guard.”