Shopkeeper Han's teahouse business had been very good the last few days. There had been many major events in Siping City recently. A group of idlers gossiped while worrying. Bystanders were one thing, but the merchants on the street were especially nervous.

Boss Zhu frowned slightly. "It's been four days since Governor He disbanded Commander Song's troops, yet the Chamber of Commerce hasn't collected the contribution money. It's truly strange."

"Does Boss Zhu enjoy paying contribution money?" someone teased.

"Eh~~" Boss Zhu dragged out the sound. "How could I want to pay contribution money normally? But right now, with all this chaos and turmoil, I don't know what big events will happen later. I wish I could just pay the money quickly for peace of mind."

As soon as this was said, the merchants all fell silent. Boss Zhu's words spoke to everyone's concerns. Now that Governor He had taken power, he neither asked for money nor press-ganged men. Presumably, there were big events to follow.

Originally, there were big merchant guilds to shelter the small merchants from the wind and rain, but now even the big guilds were keeping their distance. Which small merchant wouldn't be afraid?

In the silence, someone suddenly said, "I heard that the day after Governor He disbanded the Garrison Regiment, he sent people to occupy the Finance Bureau and sealed the silver vault. He personally led people to audit the accounts. Four or five days have passed, and they still haven't finished checking. Perhaps after Governor He finishes auditing and collects the silver, then takes a few concubines, everyone's life will go on as usual?!"

As the voice fell, a few boorish fellows who weren't afraid of trouble teased, "Auditing accounts is a great thing. Governor He led a group of 'big-headed soldiers' [^1] to check the accounts; maybe they'll be checking until next year?"

A moment later, the guests roared with laughter, bringing a bit of cheerful atmosphere to the depressed teahouse.

Big-headed soldiers were illiterate, and the officers could barely recognize a few characters. In the eyes of merchants who dealt with account books every day, it was fine for soldiers to fight battles, but check accounts? Even if there were tricks in the accounts, laid out line by line, could those soldiers understand them?

Shopkeeper Han felt this was wrong. He heard that this Governor He was a foreign student who had studied abroad; he might not be an ordinary rude martial artist.

***

If Siping Tax Bureau Director Ding Xiadong knew the merchants' thoughts at this time, he would probably roar the words "Nonsense!". However, at this moment, he was sweating profusely as he listened to He Rui's subordinate, Chen Deli, recount the preliminary audit results.

"Report to the Commander. The above are the revenue and expenditure data that Siping should have collected. According to the accounts, up until the sealing of the vault, within the three years since Director Ding took office, there were 3 misappropriations of over 1,000 yuan. There were 13 misappropriations and deficits between 501 and 1,000 yuan. There were 42 misappropriations and deficits between 101 and 500 yuan. As for those under 100 yuan, 179 have been found so far. Report complete."

Cultural Instructor Chen Deli wiped the sweat from his forehead after speaking. He and his comrades had worked day and night these past few days and finally sorted out the mess of these corrupt officials. His mood was exceptionally excited.

He Rui smiled. "Director Ding, do you want to check the accounts to see if Chen Deli made a mistake?"

Hearing this, a ray of hope suddenly rose in Ding Xiadong's heart, but a moment later, he shook his head repeatedly. "Governor He, this subordinate has difficulties! Governor He doesn't know, but all this money was misappropriated by Commander Song! Commander Song was extravagant beyond measure, taking seven or eight concubines. When he ran out of money, he would come to the Tax Bureau with a gun to demand it, as if the Tax Bureau were a bank opened by his family. Ding is but a scholar; I really had no choice!"

He Rui didn't get angry and said kindly, "That really made things difficult for Director Ding. Commander Song is currently studying over at my place; I can ask him slowly about many things. However, the tax collectors are under Director Ding's control, right?"

Ding Xiadong didn't dare answer immediately. After a little calculation, he felt he understood and immediately reported, "Report to the Governor. Many people planted relatives and friends as tax collectors. Those people took bribes and bent the law. This subordinate will dismiss them immediately."

He Rui shook his head. "Tax collectors taking bribes and bending the law is a common practice in officialdom. However, does Director Ding know that the harsh punishments and severe laws of past dynasties were established precisely for such times? Director Ding, tell those tax collectors to collect taxes properly according to the tax rate, and don't slack off just because they can't skim money. There will naturally be benefits for them later. *Punishment without prior instruction is tyranny*; I never play games of borrowing heads [^2]. What I said just now is not intimidation. If these two rules are violated, I will absolutely not spare them."

Tax Bureau Director Ding Xiadong was not a soldier. At this moment, trembling with fear and sweating like rain, he stood at attention and answered, "Yes. This subordinate obeys."

"Also. The Tax Bureau handles both revenue and expenditure, which is truly inconvenient. In He's opinion, it is better to separate finance and taxation. This matter is significant, so why not let Chen Deli help you? I wonder what Director Ding thinks?"

Hearing this, Director Ding was naturally ten thousand times unwilling in his heart. previously, with finance and taxation combined, money entering the left hand and leaving the right was truly convenient in all sorts of ways. Once separated, there would be an extra layer of joints in the middle. If there were matters in the future, it would be greatly inconvenient.

However, *those who understand the times are heroes*. With guns pointed at him, how could Ding Xiadong dare to act big? He immediately nodded and praised greatly, "What Governor He says is extremely true. Since ancient times, bad governance has stemmed from this. In this way, all places will be clean and honest; it is truly a blessing for the people of Siping. Governor He's talent is truly something Ding has only seen once in his life!" He clicked his tongue in praise, "Admirable, this subordinate truly admires you! Finance is the foundation of the government, yet I didn't expect Governor He to have such ingenuity and insight. Your Honor is truly a person born with knowledge!"

He Rui chuckled. This Director Ding was really an interesting person. Having settled the finances, he instantly felt much more relaxed. However, during the afternoon meeting, Tang Gui, who was responsible for secretarial work, actively raised a question: "Governor, since so many corrupt officials have been found, why not punish them severely?"

As soon as this was said, the young men attending the meeting echoed it one after another. Only a few students like Xu Chengfeng, Xu Jia, and Cheng Ruofan, who had attended advanced training classes, looked solemn and didn't echo.

He Rui could understand everyone's mood at this time. In his youth, He Rui also felt that old China was weak because these corrupt officials were playing tricks. As long as political power was seized, severe laws established, and these corrupt officials dragged out for public execution to warn others, the country would immediately get better. This kind of simple revolutionary thought had a big market among the common people.

Recalling his own hot-bloodedness back then, He Rui felt that his fatigue at this moment was diluted a lot. With this enthusiasm, He Rui asked, "Comrades, corrupt officials are so detestable. Have you ever thought about why?"

Someone among the youths immediately answered, "Because they don't do proper work and only know how to bully people."

He Rui was very happy in his heart. Even from the 1930s when China was weakest until before the liberation, American journalists who went deep into the Chinese folk to interview wrote that the Chinese people are a great people; even an illiterate person knows what social justice is.

These young people in front of him all believed that everyone has a responsibility to society. The higher the status, the greater the responsibility.

He Rui slowed down his speech. "The government's duty lies in providing public services to society. But public services cost money. Taken from the people, used for the people. Our seizing the silver vault first is the first step taken to provide public services quickly next."

The young men habitually opened their notebooks and began to record. According to custom, He Rui would start giving everyone a lesson on this topic.

***

[^1]: "Big-headed soldiers" (大头兵) is a somewhat derogatory colloquial term for ordinary soldiers.

[^2]: "Borrowing heads" refers to Cao Cao in *Romance of the Three Kingdoms*, who executed a granary officer (borrowed his head) to quell troops' anger over food shortages, falsely blaming him. He Rui means he won't use people as scapegoats without warning.