Days later, in the Hall of Political Affairs.
After the civil and military officials had paid their respects, a Censor from the Censorate suddenly stepped forward.
First, he cupped his hands in a bow, his face tinged with excitement, and shouted, "Reporting to Your Majesty, this minister has a memorial to present!"
"Granted!"
The Empress spoke faintly.
"Thank you, Your Majesty!"
"Your Majesty, as a censor, I have the right to report on rumors. Recently, I received news. It is said that the New Three Laws promoted by Prime Minister Chu have been greatly altered in the remote prefectures and counties, actually becoming a means for local officials to amass wealth!"
"Is this true?"
The Empress frowned, her anger rising, but she asked with a calm expression, "In what way have the local officials transformed the New Three Laws?"
"Replying to Your Majesty, according to the reports of the inspecting censors, local officials have reported that while the agricultural tax has not changed much, commercial tax is levied on every transaction. Furthermore, the tiered tax rates have been changed to a uniform rate, all at fifty percent of the agricultural tax."
"Except for the farms belonging to the Royal Chamber of Commerce, all other self-sufficient farmers and small landowners are taxed at fifty percent!"
"What's more outrageous is! Local officials are indiscriminately levying commercial taxes and privately adding all sorts of miscellaneous and exorbitant taxes, under the guise of them belonging to commercial taxes, causing the local populace to be very resentful of the New Three Laws promoted by the court, and the people are furious!"
The censor poured out all the information he knew.
These words greatly enraged the Empress. She slammed the dragon chair and roared, "This is truly lawless! Do these people really think that the heavens are high and the emperor is far away?"
After speaking, the Empress turned her gaze to the Minister of Personnel, Sun Mo, and asked sternly, "Minister Sun! What are your ministry's inspecting officials in various regions doing? Why is there no reaction to such important matters?"
Sun Mo's face turned bitter. He stepped forward, cupped his hands, and replied, "Replying to Your Majesty, it is not that the inspecting officials in various regions have not reported. It is simply... it is simply that they have classified this matter as impartial enforcement, but it has caused dissatisfaction among the unruly populace."
"Nonsense! Can't you even distinguish right from wrong? How can you be the Minister of Personnel?"
"But Your Majesty, according to the New Three Laws, commercial tax must be paid for every transaction. Although local officials have enforced it a little too strictly, they are indeed acting according to the New Three Laws. This makes it difficult for me to judge. However, if we are to investigate thoroughly, I, I, I simply do not have enough manpower!"
Sun Mo pushed the responsibility away, making excuses.
But how could the Empress not know what this fellow was thinking with such an answer? It was likely that this Sun Mo had become a tool for certain aristocratic families to deceive the emperor's ears.
The Empress's expression turned cold, and she asked, "Nangong Ning, has the Imperial Guard under your command received any news? Is what Minister Sun said true?"
"Replying to Your Majesty, the Imperial Guard has long received the news and forwarded it to Prime Minister Chu. Prime Minister Chu has already ordered us Imperial Guards to investigate each case individually, and we are currently collecting evidence."
Nangong Ning stepped forward and replied, "Regarding what Minister Sun said, this minister dares not agree. The actions of the local officials are no longer strict enforcement, but rather a case of feigning compliance while acting in opposition. According to preliminary investigations, local officials only target the weak and easily bullied, such as ordinary merchants, small shopkeepers, stall owners, self-sufficient farmers, and small landowners. As for others, they use eloquent persuasion to entice them to collude."
"On the surface, they pay taxes uniformly, but in reality, the excess is returned afterward, leaving only the small portion that should have been paid. The remaining deficit is concealed through a dual ledger system, deceiving colleagues in the Ministry of Revenue, Commerce, and Agriculture."
"This is outrageous!"
The Empress's face darkened.
She had thought that by dealing with a count who held real power over ten thousand troops in Lian Shan County, and by uprooting the aristocratic families in his clan and hometown, she could kill the chicken to scare the monkeys, making the local officials and aristocratic families behave themselves.
But now, it seemed that this was simply wishful thinking; these people were all brazen!
"Do these local officials think that because the weather is cold, I cannot send people to deal with them?"
"Must I resort to beheading people?"
The Empress said angrily, but the ministers dared not speak.
They all understood who the mastermind behind this was, and the Empress was also very clear.
She said this because she wanted to see if there were any spokesmen for aristocratic families in the court. Unfortunately, she miscalculated and did not catch any fish.
This made the Empress even more furious. She looked coldly at the civil and military officials and said, "Since that is the case, let the Ministry of Personnel, in conjunction with the Ministries of Revenue, Commerce, and Agriculture, each dispatch personnel to form a joint enforcement team. The Imperial Guard will provide the evidence, and the three ministries will send people to coordinate. All excess taxes collected will be returned to the people, and those who have violated the law will be handed over to the Ministry of Justice for arrest!"
"Your ministers obey the decree!"
The ministers of the relevant ministries collectively stepped forward and replied.
Until the end of the court session, Chu Chen had not uttered a word, but the censor who had made the accusation had received his intelligence from the Imperial Guard in secret.
After the court session, returning to the imperial study, the Empress still felt angry when she thought about the matter in court.
"These beasts deserve to die! There are hardly any good officials in the entire Yun Yue Kingdom!"
"More than ninety percent of the civil and military officials are incompetent fools!"
After scolding several times, the Empress's anger subsided considerably.
"The officials from this year's imperial examinations have not yet grown up. Otherwise, I will definitely make these civil and military officials pay!"
"However, should I also establish an organization similar to the Imperial Guard? Otherwise, not only the civil and military officials are hiding things from me, but even the local officials are hiding things from me! It is truly hateful!"
The Empress muttered to herself, pondering the feasibility.
"The key is manpower. If such an organization is established and still uses external officials, it is hard to guarantee that these external officials will not collude with aristocratic powers. In that case, establishing it would be useless. But if not external officials, then what people should be used?"
The Empress fell into deep thought for a moment.
After a while, the Empress thought of usable people, and that was the eunuchs!
"Someone!"
"Your Majesty!"
A female official entered, bowed respectfully.
"Go and summon the Chief Eunuch for me."
"Yes!"
Soon, Eunuch Zhou arrived at the imperial study. After bowing, he cautiously asked, "May I know why Your Majesty has summoned this humble servant?"
"I wish to establish an organization similar to the Imperial Guard, and I want to use eunuchs as the core! How many eunuchs under thirty years old are there in the palace now?"
"Replying to Your Majesty, there are about three to five hundred. However, we have not kept precise statistics."
"This number is sufficient."
Saying this, the Empress narrated the plan in her mind. Eunuch Zhou listened and thought, and soon understood the Empress's intentions.
"Then, what should Your Majesty name this organization?"
Eunuch Zhou suppressed his excitement and respectfully inquired.
"Let's call it the 'Factory Guard'!"
"It will be divided into the Eastern Factory and the Western Factory. You, the Chief Eunuch, will personally serve as the Director of the Eastern Factory, and the Western Factory will have the Chief Secretary Eunuch as its Director."
"Yes!"