In the afternoon, Du Heng finally picked up the county accounts Jiang Zuowu had delivered. The more he read, the worse his headache became. Over the course of the afternoon, he drank a full five bowls of strong tea.
Qiuyang County was a complete mess of accounts. Although he had anticipated that they would be bad, he had not expected them to be this bad.
At present, the public treasury held less than two hundred taels of silver. For an entire county as large as Qiuyang, that was all the money available—less than what a modestly prosperous shopkeeping household might have on hand.
This sum was not even enough to pay one month’s salary to the more than one hundred officials currently in service.
The lack of funds in the accounts was one thing; Qiuyang County’s poverty was well known.
A few years earlier, the county had suffered a drought and borrowed two thousand taels of silver from the court to provide disaster relief. Du Heng remembered clearly that relief had hardly been distributed at the time; otherwise, there would not have been such a large number of refugees leaving the county to beg for food elsewhere.
The disaster victims likely never received much relief. The money, however, had been borrowed—and then vanished. Year after year, the county had continued reaching upward to borrow more, little by little. Now it owed the court more than six thousand taels of silver.
Demand letters from the prefectural authorities had piled up—two or three dozen of them—stored together with the account books. Du Heng grew angry as he read.
County expenditures were substantial. Setting aside the cost of maintaining a whole cadre of officials, there were also monthly stipends paid to xiucai and juren, repairs to county infrastructure, ritual ceremonies, poverty relief, and other expenses. Everywhere money was needed. Whenever the county needed to handle even a small matter, the treasury had to be shaken yet again.
The county’s income came primarily from land taxes, population taxes, and commercial taxes. There were many categories of revenue, but sixty percent had to be turned over to the court. Only the remaining forty percent could be retained for use within the county.
Since the disaster struck, Qiuyang County’s population had steadily declined. Grain yields were low, merchants found it hard to do business, and one by one people abandoned their homes to seek livelihoods elsewhere. As a result, the land taxes, head taxes, and commercial taxes collected by the county yamen plummeted.
The county accounts were no longer sufficient to cover expenses, yet the officials feared the court and dreaded losing their vermilion gauze hats. Left with no other choice, they increased the tax burden in order to meet the demands from above.
For the common people, honestly farming the land and for merchants, running their businesses properly, became ever more difficult. Many, driven to desperation by relentless pressure, were forced to turn into mountain bandits and thieves. Others sold off their shops and traveled far away to make a living elsewhere.
Thus it became a vicious cycle: the county grew poorer and poorer, until it finally reached the state it was in today.
Du Heng knew that changing all this would not happen overnight. Problems that had accumulated over many years could not simply be fixed at a word. He understood perfectly well that Jiang Zuowu had deliberately dumped the most troublesome and rotten accounts straight into his hands in order to intimidate him—hoping that Du Heng would grow afraid and end up humbly going to ask Jiang Zuowu how to stabilize the situation.
During his two days of rest, Du Heng had not simply lain idle at home. He had spent no small effort asking around about affairs within the county yamen.
It was said that Jiang Zuowu had originally harbored ambitions for the post of County Magistrate. He had been assigned to Qiuyang County for less than five years, and under normal circumstances would not have been transferred after the grand selection. When the previous magistrate was demoted, Jiang Zuowu had applied for an official evaluation, hoping to be promoted, but his assessment fell short and he failed to secure the magistracy. He had been deeply frustrated and resentful ever since.
After the former magistrate was transferred away, Jiang Zuowu took over the county’s affairs and, for a time, indulged in playing the role of magistrate.
Unfortunately, that brief flowering ended the moment Du Heng arrived. Jiang Zuowu’s dream had to come to an end.
Jiang Zuowu was already dissatisfied that the court had sent a new magistrate to replace him, and Du Heng, for his part, had shown him no particular deference. How could Jiang Zuowu possibly let him have an easy time?
Du Heng pressed his fingers against his temples and took another mouthful of strong tea to clear his head.
If the team could not be put in order, nothing else could be accomplished. If he wanted to properly manage the county administration, the first priority was clearly to deal with Jiang Zuowu. Otherwise, with a seasoned old hand controlling the subordinates below and openly opposing him above, how could there be any peace? Deceiving superiors and concealing matters from below—how could the county ever be settled?
After some thought, Du Heng summoned the county yamen’s only remaining Assistant Magistrate and asked him a few simple questions about the administration.
Ordinarily, an Assistant Magistrate could only serve for about five years. As the saying went, “With a new emperor comes a new set of officials.” When a new county magistrate took office, it was rare for him to continue using the assistant left behind by his predecessor. For that reason, when a magistrate left office, some assistants would voluntarily resign.
Of course, there were also officials who favored clerks with prior experience as Assistant Magistrates, believing they were capable and required little instruction. Such officials would deliberately recruit them when taking office.
Others who did not wish to leave would remain and allow the new magistrate to observe them. Those with real ability might be reappointed once more.
Du Heng looked at the man who came in. He wore a neatly trimmed mustache shaped like the character “eight.” His back was slightly hunched, and he was neither tall nor slender. On the contrary, he was somewhat plump—perhaps from years of bowing and scraping before others, which had left his posture less than dignified.
He maintained a constant smile, and the lines etched into his weathered face were all smile lines.
“Before I took office, the county’s affairs were handled by the Instructor on an acting basis. With so many matters in the county, you must have helped shoulder that burden for him, correct?” Du Heng asked.
“Reporting to Your Excellency,” the man replied, “the six offices each performed their respective duties, and county affairs were handled in an orderly manner. This humble one merely attended to his own responsibilities and would not dare claim merit in sharing the Instructor’s burdens. When the former magistrate was transferred, it happened to be the busy season of spring plowing. The Instructor took over the yamen and labored day and night. He has grown noticeably thinner. Whenever this humble one sees him, I always reproach myself for being unable to relieve more of his worries.”
Du Heng smiled faintly. The man was quite generous in speaking on Jiang Zuowu’s behalf.
After the former magistrate departed, Wang Liangxin had naturally continued on as the acting magistrate’s Assistant Magistrate, and the two had worked together very smoothly.
“The Instructor has indeed worked with great dedication and truly deserves commendation,” Du Heng said.
Then he looked at Wang Liangxin and continued, “Today I briefly went through the treasury ledgers the Instructor delivered. The county’s finances are extremely strained. If we recruit a large number of clerks, it will inevitably cost money and manpower.”
He paused, then added, “If the existing staff can be retained, that would be best. They are already experienced in their work and would save on expenses. What do you think, Assistant Magistrate Wang?”
At these words, a flicker of light passed through Wang Liangxin’s eyes. He naturally understood the implication. His mustache twitched as he immediately replied, “Even if Your Excellency had not said so, this humble one would still do his utmost to serve you. Clerks may belong to the county yamen, but the Assistant Magistrate belongs only to the County Magistrate.”
Du Heng curled his lips into a slight smile. “I am young and have only just taken office. If Assistant Magistrate Wang assists me at my side, many matters will surely be accomplished with half the effort.”
Wang Liangxin left the Administrative Hall brimming with pride. Not long afterward, under the pretext of handing over official business to the magistrate, he turned around and went straight to the Instructor’s office, where he repeated Du Heng’s words—his attempts to win people over—without missing a single detail.
Jiang Zuowu said, “Since the County Magistrate values Assistant Magistrate Wang so highly, whether you follow him or continue as before, everything will be decided by Assistant Magistrate Wang himself.”
“Since we are speaking plainly,” Wang Liangxin said obsequiously, “the former magistrate was mediocre and incompetent. If not for the Instructor handling all the county’s major and minor affairs, how could he have lasted five years until the grand selection? Though this humble one is dull-witted, he knows that only by following a capable person can there be a future. Our County Magistrate may be young, but how could he compare to the Instructor, who has navigated the official world for so many years?”
He continued flattering him. “I only ask that Your Excellency not disdain this humble one’s foolishness and allow me to stay and serve like an ox or a horse.”
The flattery pleased Jiang Zuowu immensely. “Without Assistant Magistrate Wang, I would not have made it smoothly to where I am today. If there is a day when I rise higher, I will certainly not forget Assistant Magistrate Wang’s contributions.”
“That little magistrate does not know his own limits. Yesterday he dared to lecture me in order to warn the people in the county yamen. I want to see how long he can stay smug once those rotten accounts are in his hands.”
……
The next day, just after the start of the mao hour, the sky was still gray and dim. Yet the front yamen’s six offices and all the administrative rooms were already lit with lamplight. The Registrar of the Office of Rites called the roll, and to his surprise, everyone was present without exception.
Even Jiang Zuowu, who was habitually late every day, arrived at the county yamen right on time.
After Du Heng’s brief warning the day before, no one dared arrive late again. If their names were truly posted on the notice board outside the county gate for the townspeople to see, it would be nothing but an embarrassment.
People had their pride, just as trees had their bark. Officials cared most about face. If they lost their dignity in front of the common people, how could they expect the populace to respect and trust them in the future?
“Where is the County Magistrate?” Jiang Zuowu asked.
He had come in a hurry precisely so that Du Heng would have nothing to say today. Yet when he reached the front yamen, he saw that the candles in the Administrative Hall were not yet lit.
“Today it seems that Your Honor, the County Magistrate, has not come.”
Jiang Zuowu lowered his gaze slightly: “Has not come?”
He had rarely risen early to come to the county office, and today he hadn’t even eaten breakfast. Yet the County Magistrate had not arrived.
“Your Honor truly acts as you please.”
Jiang Zuowu did not flick his sleeve. He wanted to retort, but to do so would be unseemly, so he held his tongue, his face darkening.
Wang Youxin, who was always perceptive, stepped forward and said, “Yesterday, the County Magistrate was at the office going through the county accounts until sunset, and returned home looking utterly exhausted. Perhaps he is simply worn out.”
Li Dian-shi added, “After all, the County Magistrate has not yet officially assumed office, so he may come to the office as he pleases. As long as everyone arrives on time, there is no fear of being held accountable.”
Jiang Zuowu paid little mind to Li Dian-shi’s grandiloquent speech, but Wang Youxin’s words brought a small pleasure to his heart. He glanced briefly at Li Dian-shi and then turned away, causing a cold sweat to break out on the latter’s back.
At this moment, Du Heng had already risen. In the study of his inner residence, he wrote two letters and handed them to Yi Yan to deliver via a messenger—one openly sent back to Luoxia County, the other secretly delivered to Ma Yingfan’s household.
Two days later, Du Heng returned to the office, hanging a letterbox on the wall of the Administrative Hall.
“I am newly arrived at the county office and not yet familiar with all my colleagues. No doubt many of you have things to say but hesitate for various reasons. I am placing this letterbox here in the corner of the Administrative Hall. Anyone with concerns or suggestions may submit them here.”
Du Heng pointed at the letterbox. “I will review the letters daily. Chief Clerk Wang, you shall hand any letters directly to me.”
The officials exchanged uneasy glances. Suddenly, everyone felt unsure of their usually familiar colleagues, viewing the letterbox as if a hidden thunderbolt might explode at any moment.
Only Wang Youxin seemed to relish his new responsibility, stepping forward cheerfully: “I will carry out the task entrusted to me by Your Honor diligently.”
“Does the County Magistrate mean… that he does not trust his colleagues here?”
After Du Heng left, Jiang Zuowu furrowed his brows and spoke, as if genuinely concerned for the welfare of his colleagues.
Then, shaking his head in resignation, he said to everyone, “Colleagues, return to your duties. Work together properly, and the Magistrate shall be at ease.”
The officials clearly understood the meaning behind “work together” and surmised that the two of them were somewhat at odds. No one dared speak further; they all bowed and returned to their posts.
“Keep a close watch,” the Instructor whispered to his subordinates. “If anyone misbehaves, do not blame me for being strict.”
Jiang Zuowu stood behind the Administrative Hall, hands clasped, considering the method to coax someone into confiding in him. It had taken him two days to devise this—a mark of youthful ingenuity.
Those two days passed quietly, but this morning Du Heng arrived at the office wearing a cold expression. His mood was plainly sour; no one dared act recklessly.
At the third watch (9–11 a.m.), Du Heng summoned Jiang Zuowu to the Administrative Hall.
“Instructor, examine this carefully. What is going on here?”
Jiang Zuowu picked up two complaints on the desk. They were from scholars dissatisfied with his administration of the county school. Anyone meeting the school’s admission requirements who failed to pay the high fees imposed by him was denied entry.
He was slightly irritated but maintained an air of humility: “Your Honor, the administration of the county school is not a matter of a day or two. How could I commit such injustice? I respectfully request that the complainants be summoned; I am ready to meet them in court.”
He then presented evidence regarding two recent students who had purchased qualifications but were blocked from entering the school, clearing his name of suspicion.
Du Heng’s face reddened slightly. “It was my oversight; I almost wrongly accused you, Instructor. Please do not take it to heart.”
Jiang Zuowu replied, “The county school is vital to the county’s education. Your concern, Your Honor, is natural. I would not take it to heart. I shall administer the school with greater care so as not to trouble you in the future.”
With that, he left the Administrative Hall, his expression immediately turning into a cold, disdainful sneer.
He had thought a few faint traces warranted urgent investigation—this rash temperament was somewhat excessive.
Back in his office, Jiang Zuowu summoned his subordinates: “Has anyone submitted an anonymous letter recently?”
“I monitor this closely every day. Even after leaving the office, I instruct others, but no one has delivered any letters,” a subordinate reported.
Jiang Zuowu furrowed his brows. “Then whom did he see? How did he learn of the county school incident?”
“We have eyes on the inner residence. The County Magistrate has not left home these days, and no visitors have been observed,” the subordinate said.
Jiang Zuowu’s frown deepened. “If no anonymous letters were submitted, and Du Heng saw no visitors, and official business is always conducted with Wang Youxin by his side, with every discussion reported by the six house clerks—then nothing seems amiss. Who else could it be?”
“I am dull-witted, I cannot say,” the subordinate replied.
Jiang Zuowu looked at Wang Youxin, who constantly hovered around Du Heng. His brows tightened slightly.
Though he had suspicions, he did not call Wang Youxin immediately—he did not wish to hurt the feelings of a loyal old subordinate over a minor matter.
On the twenty-first day, Du Heng formally assumed office.
He bathed early, donned his official robe, and proceeded from the county office in a ceremonial procession led by the patrol inspector, accompanied by subordinate officers and the six house clerks, for a public parade so that the populace could witness it.
Official documents were distributed early. The townspeople lined the streets to watch the spectacle. The usually quiet county town experienced a rare day of bustling activity.
Mounted high on his horse, Du Heng received obeisances and greetings, looking down upon the crowd. Pride and a sense of accomplishment naturally filled hearts at the sight.
Scholars jostled to secure minor positions, eager to partake in the prestige of the parade.
“Father! Father! Look high! Look high!”
Cheng Yi, standing on the highest step at the street’s edge, spotted the parade approaching from afar.
Seeing Du Heng, the magistrate, at the forefront in official robes, she jumped with joy. “Father is so majestic!”
“Ride! Ride! Ride!”
Dan Ce, fixated on the horses, echoed: “Father! Ride! Ride! Ride!”
Qin Xiaoman held a child by the hand, craning her neck to watch. “What a scene! Had I known, I would have hired a painter to capture this, so we could look back on it in the future.”
After parading once along the County Magistrate’s road, they returned to the county office entrance and were received together by local gentry and scholars.
Next, Du Heng went into the front office to formally hand over duties with the acting instructor, performed incense offerings, and oversaw a complicated and meticulous set of ceremonial procedures.
In the afternoon, he summoned the village elders from the twelve townships, spoke to them, identified them, and only after this could the elders return to their villages to announce the arrival of the new County Magistrate.
Finally, over a hundred county officials gathered in the assembly hall for a formal meeting.
By the time the ceremony concluded, the usual office hours had long passed. Du Heng did not inconvenience anyone by lingering, and dismissed the officials.
“Chief Clerk Wang, stay a bit longer and coordinate some official business with me.”
The clerk’s duties required absolute obedience to the County Magistrate, so he dared not refuse.
Du Heng leisurely sorted through official documents in the Administrative Hall, lingering until dinner time. He looked up at the window: “It’s already this late, yet I was so absorbed I lost track of time. I’ve kept you from returning home for your meal.”
Wang Youxin replied, “Your Honor, your devotion to official matters is truly a blessing for Qiuyang County. Accompanying you has been a great opportunity; how could I feel delayed?”
Du Heng smiled. “Since it is late, you may come with me to the inner residence for dinner before returning—consider it my way of making amends.”
Wang Youxin had little desire for the meal itself, but hearing Du Heng’s invitation stirred some surprise and delight: “Your Honor’s generosity is overwhelming; I shall humbly follow your command.”
Du Heng patted Wang Youxin’s shoulder with a cheerful smile and led him along the ceremonial gate path toward the inner residence.
The early summer sunset bathed the sky, wild geese returned to their nests, and the cool evening breeze brushed past, sweeping away fatigue and lightening the spirits.
Du Heng became more talkative, chatting casually about the customs and local life of Qiuyang County, asking Wang Youxin about local delicacies, which encouraged the clerk to open up.
Their conversation eventually turned to the neighboring Luoxia County. Du Heng’s reminiscences grew more heartfelt, recalling his hard days of study at Bai Rong Academy.
“In those days, my family was poor. Bai Rong Academy required a tuition of ten taels annually. When I first registered, the school gatekeepers demanded extra fees. Lacking funds, I was treated coldly, scorned for being impoverished.”
“During the bitter cold of winter, I rode a bullock cart from my village in the dark, enduring winds that felt like knives, my limbs frozen and stiff by the time I arrived. Even my hair was frosted with ice.”
“To help support my family, I would take to the streets as a small vendor, selling trinkets for a few copper coins, risking the disdain of fellow students and losing the dignity expected of a scholar.”
Du Heng spoke lightly, yet his eyes held a trace of wistfulness. “From then on, I vowed to make my mark in the world, never again bending for a mere measure of rice.”
As he spoke, a sharp glint appeared in his eyes.
Wang Youxin had not expected such words. Seeing Du Heng’s simple attire, he had assumed it was a deliberate display of frugality, unaware that it reflected genuine modest means. He bowed slightly, concealing his own emotions.
He subconsciously raised his sleeve to wipe his eyes, unsure if it was Du Heng’s story that moved him or his own readiness to be swept up in it. “Your Honor is the model of a diligent scholar from humble beginnings. To reach the position of County Magistrate at your age commands deep admiration.”
Du Heng clasped his hands behind his back and lifted his chin. “Yes, today I rode high on horseback through the county, observed by the people, admired by scholars. At that moment, the humiliations of my past seemed like events from another life.”
“Why are you so late? The food has been ready for a long time! Both children are starving—how many more hours must we wait?”
Their lively conversation was interrupted at the inner residence by a loud shout.
The sharp rebuke startled Wang Youxin, who looked up to see a small boy standing in the courtyard, hands on hips, with a fierce expression.
Du Heng hurriedly explained, “Today was full of duties, so I returned a little late. If the children are hungry, you should eat with them first. Besides, did we not agree at noon to eat vegetarian meals at the temple rather than at home?”
“You, as a father, neglect eating with the children and yet worry about my returning for dinner. Where do you think I would go if not at home? Could it be… off drinking and carousing?”
From Wang Youxin’s remarks, it was clear that this boy was Du Heng’s own son. Hearing the reprimand, he quickly interceded: “Master, please excuse him. Your Honor has been busy at the office, and only returned after completing official duties without pause.”
“This is—?”
Du Heng introduced, “This is Chief Clerk Wang from the office.”
Seeing the visitor, Qin Xiaoman’s expression softened slightly. “Why didn’t you say someone was coming? Let’s wash our hands and eat.”
Without further ceremony, she turned toward the dining hall. Du Heng heaved a sigh of relief.
He glanced at Wang Youxin with a slightly embarrassed expression. “My wife has a fiery temper; please do not take it personally.”
Wang Youxin, though already astonished, suppressed his emotions. “Your wife is straightforward; I could never take offense.”
Du Heng said simply, “Let us eat.”
After this encounter, Wang Youxin realized that Du Heng not only did not distance himself but increasingly trusted and relied on him.
As he accompanied Du Heng, he gradually learned that the County Magistrate was a son-in-law, married into a farmer’s household, and that even the two children carried their mother’s family name.
All this, of course, reached Jiang Zuowu’s ears.
He rejoiced inwardly: “I’ve seen many officials rise from hardship, but one who is both suppressed by his spouse and yet diligent is rare. It seems that toppling this young County Magistrate will be far easier than imagined.”
Wang Youxin’s eyes gleamed mischievously. “Instructor, handling a fledgling official of this sort is no challenge at all.”
That day, even during his rest hours, Du Heng continued poring over official documents, unwilling to leave early. Wang Youxin, relying on experience, guessed that Du Heng intentionally delayed returning home—partly to avoid being under the roof of his fierce-tempered wife, and partly to maintain his reputation for diligence at the office.
Wang Youxin didn’t hurry off either, continuing to help Du Heng sort through official documents.
“You’ve worked hard all day, Your Honor. Have a cup of tea.”
Du Heng accepted the cup. “You should head back early today; there’s no need to keep me company any longer.”
“It is my honor to accompany Your Honor. I am fortunate to do so.”
Du Heng smiled faintly, neither confirming nor refusing, and drained the tea in one long sip.
Seeing that Du Heng did not react negatively to his remark, Wang Youxin grew bolder. “Pardon my candor, Your Honor. You are now a proper seventh-rank County Magistrate. If still constrained by your household, it could affect both your authority and your reputation.”
Du Heng replied, “Without her, I would not be where I am today. And the children are still young.”
Wang Youxin, sensing Du Heng’s openness, continued: “Your Honor is naturally a man of strong sentiment and loyalty. That you are dominated at home is simply because there is no one else managing the household.”
Du Heng rubbed his brow. “I understand the reasoning. Since marrying in, she has managed the family. I did try to intervene at times, but the uncles in the Qin family are strong-willed; I rarely succeeded.”
In a low voice, Wang Youxin said, “If Your Honor wishes for a bit more freedom and comfort, I am willing to go to any lengths for you.”
Du Heng’s brows lifted slightly. “And what means do you propose?”
Wang Youxin leaned closer and whispered his plan.
Du Heng’s expression changed. “Impossible. Accepting bribes is a grave offense in the imperial court. At best, one is suspended for investigation; at worst, outright dismissed!”
“You overstate, Your Honor. Any competent official in the county accepts minor gifts. You, as County Magistrate, handle countless matters daily; accepting small tokens is expected.”
Wang Youxin added with tact, “Moreover, they offer willingly, not at your request—it is simply one willing, one receiving.”
Du Heng exhaled sharply. “Lately, quite a few gentry and wealthy locals have presented me such tokens. Out of regard for court discipline, I have declined them. I hear some of those refused were somewhat displeased.”
“Too much rigidity drives people away. If you strictly enforce the law and reject these voluntary gestures, the local gentry may not cooperate with future orders. This will make governance difficult.”
Du Heng was silent for a long moment, then said, “Before assuming office, someone told me the Chief Clerk must be personally selected. I should be fortunate to have you by my side, offering counsel and alleviating concerns.”
“Your Honor is so discerning; I simply worry for your welfare.”
Du Heng smiled faintly.
Soon, Wang Youxin noticed that those sent to deliver items to Du Heng’s residence no longer returned empty-handed.
Jiang Zuowu, thrilled, said to Wang Youxin, “These are all valuable items. Make sure nothing goes unrecorded in the registry.”
“Leave it to me, Grand Instructor. I know what to do,” Wang Youxin replied.
Qin Xiaoman watched the warehouse fill with gold, silver, jewels, and precious ornaments. Opening a chest revealed dazzling treasures.
Even having seen many things in his life, he had never seen such abundance. He had assumed that Du Heng had simply married into wealth, but now the offerings dazzled him, reminding him how much of a small fish he still was.
It was no wonder that people are never satisfied: one becomes a licentiate and seeks office, a minor official and seeks higher rank. With greater status come more lavish offerings.
Du Heng rubbed Qin Xiaoman’s head, who was almost crawling into a chest. “Enough, I need to record everything. This must be done meticulously, or else not only will I risk being branded corrupt, but others may find leverage against me.”
Qin Xiaoman raised his head. “I’ve been acting fierce for you these days. Don’t you think you should reward me properly?”
Du Heng picked up his brush and said leisurely, “Acting fierce, are you?”
Qin Xiaoman twisted Du Heng’s arm. “Who’s fierce?”
Du Heng gasped and begged, “I’m fierce, I’m fierce! Spare me, I beg you!”