Chapter 1997 - Huang Ping's Sanya Diary
Observing this True Bandit smiling broadly, uttering several perfunctory "Good, good" remarks as if nothing consequential had transpired, Liang Cunhou felt increasingly uneasy. By his reckoning, with a dozen police deployed outside and the accountants the Bandit had brought inside, such an imposing formation could only mean one thing: forcing the Liang family to bow their heads and carve off flesh—or perhaps even fabricating crimes to "plough the clan and break the family." Yet now, a few laughs and everything was finished?
Just as the household servants secretly breathed sighs of relief, Liang Cunhou's apprehension only deepened.
August 23, 1636, Saturday, Overcast
Finally returned to Lingao again. Pity I can't go home for a visit this time—schedule's too tight.
Mood not good. Ran into Wang Muqing in the corridor while reporting to the Finance and Tax Bureau this afternoon. The corridor was too narrow to avoid her, so I had to offer a greeting. She seemed much thinner. That little dimple on her left cheek—the one that shows when she smiles—I couldn't see it anymore. A young man stood beside her, talking and laughing. Probably one of the Young Chiefs, right? Sigh. People just thought you were decent at ball games, nothing more. I was truly indulging in wishful thinking back then. What's the use of ruminating over it now, besides adding to my troubles? The pity is that I distanced myself from several girls who'd shown interest in me because of her. Now none of them contact me much anymore.
Didn't see Director Zhang. People in the office said she'd gone to Chengmai. Discussed the situation with Zeng Juan. Since we've already received the Letter of Assistance for Investigation, there's no need to wait for leadership. Better to depart for Sanya first thing tomorrow morning.
The bureau's staff has grown again—many new sisters added. I hear they're all graduates of the Accounting Crash Course. The sisters all look quite presentable. Thinking back to my female classmates at Fangcaodi, they really can't compare.
Office space is insufficient. We could only borrow a meeting room to handle our business.
The files in the bureau match the note Director Wang gave us: All businesses in Sanya enjoy Tax Exemption for One Year, followed by Half Tax for Three Years. Truly bold policy. Is the Shi family taking advantage of this? We'll see the specific situation once we arrive in Sanya.
Took Zeng Juan to East Gate Market in the evening. It's not far from the Organ Guest House, so we could stroll for a while. This Guangzhou native has become a country bumpkin now that he's in Lingao—hahaha. That kid Zeng Juan has hands like a sieve when it comes to money. When we set out, she kept saying she wanted to save her entire travel subsidy. But her pocket was empty before we'd browsed half of East Gate Market. I'd originally wanted to treat her to a meal at the Cooperative Restaurant. Then I looked at the menu prices—too expensive. Forget it.
Missed Dad and Mom at the guest house tonight. Haven't seen them since going to Guangzhou. Don't know how they're holding up. I'd written them a letter, but the reply was just a few sentences—all "zhi hu zhe ye" classical literary phrases. Couldn't make clear sense of it. They probably asked Accountant Sun to write on their behalf again.
Family matters are troublesome too. Ever since Old Master and Big Master divided the household, they've dispersed many servants to avoid the Servant Tax. Old Master and Big Master still show some sympathy for the old household staff, keeping Dad and Mom on temporarily. But from the look of things, that won't last much longer. Last time I met Huang Ji, he said Old Master's intention is to keep only three or four people for cooking and washing—no one for personal attendance. Thinking about it makes me anxious. Dad and Mom served the Old Master's household their entire lives. If they lose their positions, what will they do? It truly gives me a headache.
August 28, 1636, Thursday, Sunny
Amazing luck today. The Great Wave ship was running late, so we didn't arrive in Sanya until well past working hours. I thought we'd accomplish nothing. Unexpectedly, I ran into a fellow native at the bureau! This guy had clearly been assigned to Wenchang upon graduation. How did he end up in Sanya after just one year? And he's already risen to Person in Charge of the District Bureau Office. Truly tm capable.
With a fellow native looking after us, I didn't need to worry about food or lodging for the night. He turned out to be quite particular—the restaurant he treated us to was impressive. The meal, wine, and refreshments were all excellent. I'd guess it's no worse than the Lingao Cooperative Restaurant. According to him, since Chairman Wang returned to Lingao, Sanya has been reclassified from a Grand Region to a Special Zone—essentially demoted by one level, now subordinate to Hainan Grand Region. Honestly, what a waste of worry. What difference does it make where you work? Can a Grand Region or Special Zone pay you less wages?
Speaking of which, this is actually my first time in Sanya. When I was young, I never heard the elders mention such a place. Probably another New City built by the Chiefs from scratch. Everyone says the Chiefs like everything big. Big schools. Big machines. Big factories. Even women's backsides and breasts—big. Truly words of ultimate truth. Take that massive lighthouse at the port entrance: the body is pure white, almost half again taller than the one at Bopu. And the trestle piers—five of them lined up, each comparable to the widest at Bopu. The wharves are packed with merchant ships heading to the East Ocean and West Ocean. The Port Commercial District teems with various foreigners, crowding and jostling. Many "Yellow Ticket" merchants doing business. Actually quite a few foreign women too—black and white alike. They all look like ghosts and monsters to me. I hear the Chiefs have a taste for such things, even specifically purchasing foreign servant girls. Truly beyond my comprehension.
My fellow native mentioned that Sanya has a special port in a remote area where ships trafficking people dock. But there's a wall around it, with barbed wire and trenches outside. Watchtowers too. Usually, forget about entering—even approaching will get you questioned by guards. Sometimes you can hear gunshots. At first I found it strange. Does trafficking a few foreign girls really require such an elaborate setup? Later a colleague explained: they transport not just foreign women but hundreds upon thousands of Southern Natives—all destined for the Tiandu Mine as laborers. My fellow native says miners there can't survive more than three years. So every year, they need several shiploads of native slaves incoming.
Entering the city proved even more extraordinary. These roads—what roads! Seven or eight horse carriages running side by side would still have room to spare. Crossing a street with Zeng Juan required breaking into a small trot. Buildings in the city are numerous too. Forget comparing to Guangzhou—even against Lingao, Sanya looks considerably more impressive. At least Lingao doesn't have so many beautiful, neatly constructed buildings. Especially in the Commercial District: arcade buildings line every street. Walking beneath them, you stay shaded from the sun. Truly comfortable.
Good things in abundance—more than Lingao, I'd say. Local products from every region, plus goods from the East and West Oceans, all gathered here. After strolling one circuit through the streets, I was dazzled. My only regret was earning too little money.
The only disappointment: Sanya's Finance and Tax Bureau is far too shabby. It's still crammed into the earliest Public Office building alongside various other departments. Eight or nine nameplates hang beside the entrance. Without police pointing the way, who could find it?
I asked about the local situation over dinner. It turns out that tax reduction and exemption policy was proposed by Chairman Wang himself during his time in Sanya. No wonder it carries such force. And no wonder new businesses are throwing up towers everywhere in this city—even overseas foreigners come to join the action. Meanwhile, Grand Magistrate Liu has governed Guangzhou City for nearly two years without implementing reductions, exemptions, or even specific preferences. How can it possibly compete with Sanya? I wonder how long Guangzhou can keep wearing that "Number One Commercial Port" crown. Looks like even among the Chiefs, having a backer at headquarters makes things considerably easier.
August 29, 1636, Friday, Overcast
Went to check accounts at the Shi family's Tianrui Garden today. The interfacing tax officer this morning was a female comrade—young, with her hair in a neat braid, quite presentable overall. We established rapport quickly. Turns out she's a junior from the academy, one year below me. Being acquaintances made conversation easy. We first did some desk-level preliminary work at the bureau. Tianrui Garden is classified as a characteristic enterprise—a joint venture with the Senate Wood Processing Factory. Their main products are specialty red and white rattan goods. Impressive, truly impressive.
Junior Sister is sharp and detail-oriented. Despite working less than a year, she already has the information on every household in her jurisdiction rolling off her tongue like reciting melons. According to her, shortly after Guangzhou's liberation, the Shi family applied for a Joint Venture Permit from Lingao and was designated as a Sanya Introduced Merchant. The land was practically given away for free. They used the Chiefs' large machinery. Quality goods at low prices—business is booming now. Every month, a large vessel is dispatched specifically to ship out their products. They say that among all newly produced rattan goods under Senate rule, the Shi family accounts for a full quarter.
But Junior Sister's tongue is a bit loose. Later she went on about how the Shi family's Second Young Master has a "dignified appearance," "treats people gently," "possesses refined Confucian temperament," and so forth. I have no idea which eye she saw that with. I clearly observed Shi Second Young Master in Guangzhou—a mass of fat all over. I strongly suspect she has some misunderstanding about what "dignified appearance" means.
During the afternoon field inspection, the bureau sent a Deputy Director of the Assessment Division to accompany us. Counting the Director, the entire Sanya Bureau has only twenty-odd people. They clearly valued our visit. My mood is excellent.
Tallied up with Zeng Juan. We started by examining the General Ledger. The accountant is also a Senior Brother from our Vocational Class—another acquaintance. This saved considerable trouble. At first glance, the accounts look quite orderly. Some minor inventory loss at the end of last year, but nothing concerning. Still, looking at such substantial cash flows that don't generate tax payments—truly makes the heart ache. Accrual and Payment records for the past four months are all normal. But that kid Zeng Juan—rashly asked why several large remittances of hundreds of thousands from Guangzhou last mid-year hadn't moved at all after being converted into Paid-in Capital. Nearly let Senior Brother see us as a joke. Truly embarrassing the Finance and Tax Bureau.
The streets suddenly went under martial law at noon. Police stood guard at every intersection. The National Army mobilized as well, treating it like facing a great enemy. On returning to the office, we found the alert level had been raised there too. No one knew what had happened. Later we learned: a team of mine slaves at the mine had rioted, killing two guards. Though the uprising was suppressed on the spot, seven or eight people escaped. Rumor has it they killed several civilians as they fled—those people truly died tragically, killed for no reason at all.
At night, I could faintly hear dogs barking and gunfire. News came later: all escapees had been caught. Three were beaten to death on the spot. The remaining five will probably face public execution back at the mine compound. Zeng Juan and I were somewhat shaken by the incident. My fellow native remained perfectly calm, however. He said this sort of thing happens regularly.
August 31, 1636, Sunday, Sunny
Weekend. Working overtime.
Quite embarrassed. We're busy, but Senior Brother and Junior Sister have to suffer alongside us. If not for the Finance and Tax Bureau's rules forbidding it, I really ought to treat them.
At today's pace, we'll probably finish by next Wednesday. There's really nothing to dispute. Besides the Workshop Accountant and Cashier, both people managing the accounts are Senior Brothers from our Vocational School. Their accounting is leagues beyond those half-baked old advisors in Guangzhou City.
Today I mainly reviewed the current accounts of the warehouse that Tianrui Garden leases in Hong Kong. Hong Kong operates under the Half Levy system, so several tax tickets used for payment offsetting are still in transit. Perfectly normal. I'll need to find time to return to the bureau and have the Hall verify the Collection Organ Association of Payment Certificate another day.
That Zeng Juan has such a stubborn head. She insisted on cross-checking every single entry on the spot. Doesn't she get tired? Let her do what she wants. That Civil Examination background of hers—it really shows.
Stared at account books all day. Eyes hurt. Sleep.