Kim Daebung, Secret Royal Inspector (8)

On the large straw mat spread out in the magistrate’s courtyard, the village chiefs sitting in a cluster all wore bewildered expressions.

They all seemed at a loss, unable to understand what this was supposed to be about.

For humble people living in the early 15th century, it would be utterly unfamiliar for a secret royal inspector, someone as lofty as the heavens to them, to explain why the state’s new policy, the Land Survey Law, was necessary.

I was the first secret royal inspector in Joseon—and the first person to explain the need for a policy directly to the people.

"I am Kim Daebung, the secret royal inspector sent here under His Majesty’s direct command to look into the people’s livelihood."

There wasn’t a single person here who didn’t know who I was.

Even if Joseon didn’t have much in the way of information media, no one here could have missed the story of the secret royal inspector who had, in an instant, turned the county magistrate into a soon-to-be headless ghost.

And even if they somehow hadn’t heard that story, the constables or clerks who brought them here would have told them about me on the way.

"As you all already know, the reason I called you here was to explain directly why the Land Survey Law is necessary."

To be honest, the principles behind the Land Survey Law are extremely complicated.

Most Koreans, even if they’ve graduated college—or at least high school—don’t bother reading community posts that run ten or twenty lines long.

So they often ask for a three-line summary.

Some people are so extreme that they skip it altogether, saying even three lines is too long.

Which means that if it’s hard to get modern people with compulsory education to understand, it’s nearly impossible to expect Joseon commoners, who never even had that, to grasp the complicated principles of the Land Survey Law.

I pointed at one village chief who stood out.

"Now that the Land Survey Law is in effect and your taxes have gone down, that’s a good thing, isn’t it?"

"Yes, thanks to the grace of His Majesty the Taesangwang, even when the lean season comes we’re able to keep our families fed. I never thought a day like this would come—not in Goryeo, no, not in my whole life."

It was the same when I first came to Anseong County.

Anseong County magistrate Lee Seok, that bastard, had been skimming off plenty in all sorts of ways, but because the taxes the people actually had to bear dropped sharply, everyone gathered together and threw a feast.

And who in the world would dislike having their taxes legally reduced?

"All of this is possible thanks to the grace of His Majesty the Taesangwang and His Majesty the King, who care for poor people like you."

Before getting into the main point, I briefly praised Yi Bangwon and King Sejong to catch them off guard.

It’s a virtue any Joseon yangban ought to have, and besides, it’s also necessary for explaining what I’m about to cover.

"But no matter how hard the two of them try, they can’t stop a flood or a drought. There are things that simply can’t be helped. One of them is that a country absolutely needs taxes to function... so what should we do when those taxes come up short?"

"If tribute falls short, you’d have to levy extra tribute, so if taxes fall short, I suppose you’d have no choice but to levy more taxes."

"Exactly. That’s why, until the Land Survey Law was implemented, the poor were burdened heavily in order to collect the necessary taxes."

Taxes are like the fuel that keeps a country running.

No matter how high gasoline prices rise, people who have to drive to and from work still have to refuel, even if they end up clinging to the pump in tears.

Likewise, in order to maintain the country of Joseon, a certain amount of tax has to be collected.

Otherwise the country’s functions would grind to a halt, and the Korean Peninsula, turned into a lawless wasteland, would become a survival land where everyone kills and gets killed.

"But once the Land Survey Law was put into effect, the way taxes were collected changed completely. More was collected from those who owned a lot of land and were wealthy, and less from poor people like you."

The principle of the Land Survey Law can be summed up as: taxes where there is property, no taxes where there is none.

But that’s only an ideal principle, and in practice the taxes levied on land are split about half-and-half between the landlord and the tenant farmer.

Once the corruption of the Three Policies becomes severe, it ends up being taken for granted that tenant farmers pay every tax levied on the land.

In Korean terms, it would be like a tenant paying half of the landlord’s comprehensive real estate tax, property tax, and even the income tax on the rent... seriously.

Honestly, if it were up to me, while we’re at it with the Land Survey Law, I’d want tenant farmers to be completely exempt from tribute payments and jeonse rent.

Thinking about it that way does leave me feeling rather regretful.

'Of course, even this alone would already be a tremendous innovation for them.'

"In the past, after paying tenant rent, you were left with only five to seven seom of white rice a year, and three seom worth of rice was taken in taxes. But from Kim Cheomji over there, whose own field next door is ten gyeol and who harvests more than 300 seom of white rice every year, only fifteen seom of rice was collected. That was how the taxes needed were covered."

The actual principles behind tax collection are far more complicated than this.

But the core of what I’m trying to say is the same.

The tax rate imposed on the poor was effectively much higher, and the tax rate imposed on the rich was effectively much lower.

"Until now, Joseon has collected taxes like this, but His Highness the Taesangwang deemed it unfair and, taking pity on you, created the Land Survey Law. As a result, about eight mal of white rice is collected from you, while 48 seom of rice is collected from Kim Cheomji. Since Kim Cheomji has a lot, he pays a lot, which in effect fills the gap left by the taxes you pay less."

The village chiefs nodded as though they had realized something.

I couldn’t be sure they understood everything I had said, but explained like this, they should have understood this much.

Namely, that even though the taxes I pay are reduced, there’s no problem with the amount collected because Kim Cheomji is paying an enormous amount.

"Now then, if you want to know just how much Kim Cheomji has, what do you think we should do? Try answering me."

The village chief who had been singled out answered, unable to hide his bewildered expression.

"We’d need to find out how much land he owns."

"Exactly. The law for that is the Land Survey Law. Some of the village chiefs here probably already know this, but if you use the Land Survey Law to survey the land, you can determine exactly how much land Song Jinsa’s household has and how much Kim Saengwon’s household has. In other words, you can accurately figure out how much those with a lot actually have, and collect taxes accordingly. That means the shortfall from the taxes you pay less can be covered."

Ah, honestly, this is bullshit.

Just like in Joseon, even in the 21st century—where the wealth gap has been reduced to something absurd compared to the premodern era—the top 1% still monopolize 50% of the world’s wealth.

And in Joseon, too, only a tiny handful of yangban, the royal family, and the king monopolize almost all the land...

In fact, collecting from ordinary people at a 90 percent tax rate brings in far less than taxing the high and mighty at 20 percent.

So really, up through the Daedong Law this was a tax-cut policy for the common people, and the Land Survey Law becomes a policy to secure the budget and expand central finances—but hey, if it’s good, it’s good.

In any case, the common people pay less tax than before thanks to the sustainable Land Survey Law, and the court gets more tax from the rich, so the finances expand.

The rich would hate being squeezed for even more taxes, but... honestly, I don’t think I need to make them understand that much.

If this were a modern 21st-century country, where people who earn little are effectively not charged income tax and people who earn a lot are taxed nearly 40%... then honestly, I could understand being cursed at...

But here, it’s just a flat tax rate applied equally to someone who barely earns anything and to a rich man who owns dozens of gyeol of land... how could you possibly refuse that?

No way.

"So even if the area of the land you’re tenant-farming is measured a little larger, you still plan to oppose surveying land under the Land Survey Law?"

At my words, the village chiefs shook their heads as one.

With such fervor that they’d even be willing to pretend to die if ordered to die.

"No, sir! We like the Land Survey Law."

"Please forgive us for not knowing the benevolence of His Majesty the Taesangwang."

Even though I had only lightly explained the policy, seeing them react like that made a smile rise naturally to my face.

"You all go straight back to your villages and spread the word to the villagers about why they should help with the land survey under the Land Survey Law."

"Yes, sir!"

"If you help me, you’ll be able to enjoy the benefits of the Land Survey Law for a long, long time."

Even if they didn’t help, the benefits of the Land Survey Law would still reach them well enough.

But if they understood the purpose of the policy and sincerely cooperated, the effect would be hundreds of times greater.

The land survey would also go much faster than before.

And even the yangban would never dare think of opposing it when the village residents support it so wholeheartedly.

**

A few days later, several Anseong County clerks led by the ibang arrived in Jangcheon Village to survey land under the Land Survey Law.

As soon as they arrived, the villagers swarmed around them.

Since the harvest was over and they had free hands, they had volunteered to help with state work that would benefit them.

"Ibang, sir!"

The ibang, who led the Anseong County clerks, looked utterly dumbfounded.

Land surveying was also a form of corvée labor, so everyone would normally dislike it...

But these days, wherever he went, whenever a village tried to survey land under the Land Survey Law, villagers who came out voluntarily to help would pour out in droves... and he still wasn’t used to it.

"What would you like us to do?"

Though he was flustered, the ibang had resolved to do his utmost to save his life, keep his property, and move to another village, so he gave them his instructions.

"Just pair up in twos, pull this rope taut as we direct, and measure the length. I’ll explain the details as we go."

"Yes, sir!"

And together, the people of Jangcheon Village and the clerks succeeded in surveying the entire village’s land in just one day.

The work at the other villages also progressed very quickly...

Before even a month had passed, the land survey of all Anseong County was completed.

Kim Daebung, upon seeing the results, could not help but be shocked.

"How much on earth did taxes go up?"