Chapter 32

（There's another update tonight, please give me your recommendations!）

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In the outer signing room, Sima Qiu said to Wang Xian, "Actually, you misunderstood me. I sincerely wanted to help you get a position as a regular clerk. Who knew that the stubborn clerk would argue with me? Although the magistrate is close to me, he can't afford to offend the clerk, so he had to leave the position vacant for a fair competition between you and his brother-in-law... But don't worry, his brother-in-law is uneducated, how could he be your match? As long as you establish some merit, I guarantee the magistrate will choose you for the position."

"I am also uneducated..." Wang Xian was unmoved.

"You are different; you are a true talent who doesn't show off." Sima Qiu kept flattering him, but the more he did, the more cautious Wang Xian became. He sighed and said, "Sir, please speak directly. If I can do it, I will try my best..."

"Heh, you're a clever little guy..." Sima Qiu said with a forced smile, "Here's the thing, the magistrate plans to assign you to the household department. This is a top-notch job..."

"I heard that Li Sihu and my father are old enemies." Wang Xian said expressionlessly.

"Is that so?" Sima Qiu was taken aback, "This makes things even more complicated."

"What was the original complication?" Wang Xian asked.

"The original complication was..." Sima Qiu said offhandedly, then realized he had been tricked into speaking. He couldn't help but laugh bitterly, "Forget it, I'll be honest. It's almost time to collect the autumn grain. According to the rules, the county must send people to the wards and villages to guide the ward heads and village heads in registering and verifying each household, then汇总 the results to determine the tax amount. Do you know what the Yellow Register is?"

"Uh..." Wang Xian thought for a moment, "Not really."

"Cough, cough." Sima Qiu couldn't understand how this clever boy could be so lacking in common knowledge, so he patiently explained, "The Yellow Register, also known as the Tax and Labor Register, lists households in detail, including their place of origin, names, ages, population, land, and assets. It is the basis for the government to verify household registration and collect taxes. However, due to births, deaths, and other changes, the county must re-register and verify before the summer and autumn taxes."

"Oh..." Wang Xian recalled that last month, the ward head of Jishan Ward had come to verify his family's situation. His mother had shouted at the ward head, saying that no one in Fuyang was worse off than them, and the ward head had quickly changed their classification from 'lower-upper' to 'lower-lower'...

"A few days ago, the household department completed the register and submitted it to the magistrate for review, which made him very angry," Sima Qiu sighed, "According to the department's statistics, the county's population has decreased by over 700 people since April! The number of upper-class households has also decreased by 10%. There has been no major disaster in the county this year, so how could this happen?"

"Oh..." Wang Xian nodded, beginning to understand. It was likely that the local officials and village heads were colluding to underreport the population, reducing the county's tax revenue. However, the people would still pay the full amount, and the extra money would go into the pockets of the officials and gentry, leaving the magistrate to take the blame.

"Actually, this isn't the first time it has happened," Sima Qiu continued, "For the past ten years, the county's population has decreased every year. In the last two and a half years, the county has lost 7,000 people, and the number of upper-class households has been halved..." He sighed, "This means the county's tax revenue has decreased by 20%! How could the magistrate not be angry?"

Wang Xian nodded. In any dynasty, tax revenue is the primary criterion for evaluating local officials. With the county's tax revenue reduced by 20%, Magistrate Wei would certainly face criticism from his superiors.

Not just criticism, but more. Officials are evaluated every three years, and if Fuyang County's tax revenue continues to decline, Magistrate Wei could be demoted or even dismissed if he is labeled as incompetent!

Moreover, he had just been commended by the court. If he were to lose face during the evaluation, he would become a laughingstock in the bureaucracy, which would be unacceptable for a magistrate just starting his career.

"So?" Seeing Sima Qiu frowning and staring at him, Wang Xian asked softly.

"So, the magistrate has returned the register to the household department and set a deadline for re-verification." The Yellow Register is revised every ten years and submitted to the court, while the White Register, which is revised annually by the local government, is the official basis for tax collection. Sima Qiu said, "Although the deadline is tight, the magistrate knows that if there is no way to rectify the situation, it will be like the nephew carrying a lantern—nothing will change!"

"So..." Wang Xian knew he couldn't avoid it, so he asked directly, "What do you want me to do?"

"So, we want you to go to the household department and gather evidence of their deceit, so the magistrate can take action." Sima Qiu smiled, "You don't have to worry about your future. Just secretly give me the evidence, and I guarantee no one will know it was you."

Indeed, you want me to be a spy... Wang Xian was furious. You, Sima Qiu, will leave after a few years of being an official, but I have to stay in Fuyang County for the rest of my life. If this gets out, I'll be a traitor that everyone in Fuyang will want to get rid of!

At that time, his colleagues, village heads, and wealthy households would hate him, and the common people wouldn't say a good word about him. How could he survive in Fuyang? In this era, you can't just immigrate, and there's nowhere to hide...

Although he cursed Sima Qiu's ancestors in his heart, Wang Xian didn't dare refuse. Offending him would mean offending the magistrate, and he wouldn't be able to survive either. This is the tragedy of a small person...

"Let me think about it..." Wang Xian scratched his head and said sincerely, "It's my first day, and I'm still confused..."

"No!" Sima Qiu said firmly, "What a joke. If Wang Xingye, that old fox, finds out, he definitely won't agree. He said sternly, 'Wang Xian, this is the magistrate's trust. You must give an answer now, whether you agree or not.' He paused and threatened shamelessly, 'If you agree, regardless of the outcome, you will be the magistrate's confidant. If you don't agree, well... the magistrate is magnanimous, but I will be very disappointed.'"

"Alright, then..." Wang Xian nodded dejectedly, "I'll do my best."

"Not just your best, but you must succeed!" Sima Qiu said sternly, "And you can't tell anyone, not even your father. If the news leaks, you will be held responsible!"

"Understood..." Wang Xian nodded quickly, "I won't tell anyone."

"You don't need to say goodbye to the magistrate, just go back." Sima Qiu waved and entered the inner signing room.

Inside, Magistrate Wei had been listening intently. Seeing Sima Qiu enter, he asked, "Can it be done?"

"It's uncertain," Sima Qiu sighed, "This boy is very cunning. He backed down as soon as he heard it..."

"Ah," Magistrate Wei's heart sank, "They say, 'No matter how clean an official is, he can't match the slickness of a clerk.' In Fuyang County, the officials and clerks are in cahoots, and they are all out to get me, an outsider. I didn't expect that even a new recruit on his first day would know which side to take."

"Heh, like father, like son. This boy comes from a family with a deep background, so he can't be treated as a new recruit," Sima Qiu said slyly, "But every advantage has its downside. While he enjoys his father's connections, he also inherits his father's enemies. I heard that the household department clerk, Li Sheng, is a lifelong enemy of Wang Xingye..."

"What do you mean?"

"When he is tormented by Li Sheng, he will remember us." Sima Qiu smiled sinisterly, his goatee trembling, looking unspeakably sleazy.

"Mr. Sima, you are truly clever!" Magistrate Wei was delighted.

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Leaving the signing room, Wang Xian spat in disgust. He had only agreed to Sima Qiu to get by; he had no intention of being a spy.

After composing himself, Wang Xian returned to the clerk's office. Liu Yuan stood up and asked, "How did it go? Where were you assigned?"

"The household department..." Wang Xian smiled bitterly.

"Ah..." Liu Yuan slapped himself, "Look at my big mouth."

"This has nothing to do with me; it's just bad luck." Wang Xian shook his head.

"Brother, take care." Liu Yuan patted his shoulder and went to inform Wang Ziyao. Soon, a clerk in a green robe came out and said, "I'll take you there."

"Thank you, sir." Wang Xian said respectfully.

"Let's go." The clerk ignored him and led Wang Xian to the household department, which occupied two rows of rooms. The clerk led Wang Xian to a room in the middle of the second row, announced his arrival, and a tall, thin clerk with a stern face came out to greet them.

"Old Li, this is the new clerk assigned to your department. I've brought him to you." The clerk said, handing over a stack of papers.

This was Li Sheng, the head clerk of the household department. He forced a smile and said, "Thank you, brother. Would you like to come in for a cup of tea?"

"Another day, I have some things to do, so I'll be going back." The clerk politely declined, not wanting to drink tea with this cold, unsmiling face.

"Alright." Li Sheng nodded. Once the clerk left, the smile on his face disappeared, and he turned to the room and said, "Come in."

"I've heard a lot about your bad reputation and can guess how you got in here." Once Wang Xian was standing in the room, Li Sheng, sitting behind his desk, began to scold him mercilessly, "The court stipulates that clerks should be filled by virtuous and good citizens. How could a rascal like you, with a criminal record, get in here? It's truly ridiculous!"

Wang Xian lowered his head, sighing inwardly, "Sima Qiu, I curse your ancestors..."

"If you are smart, you will have your father find a way to transfer you to another department," Li Sheng said coldly, "Otherwise, I will kick you out of this department, and it will be embarrassing for both you and your father!" He waved his hand, dismissing Wang Xian like a fly, "Get out!"

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