In the warehouse of the Shanghai Shipping Department, a special area was opened up for the office of imperial inspectors. The abacus was crackling, and people kept walking around with ledgers.
In an office next door, the first and second leaders of the Shibo Department are all there. Compared with Cong Wupin and Cong Liupin in the Ming Dynasty, the official ranks of the Datong New Dynasty's Shibo Secretary and Deputy Promoter were Zheng Wupin and Zheng Liupin respectively, while the supervisors of provincial customs units were Cong Sipin. Taste.
Cao Benshu from the Procuratorate smiled and said to the officials of the Shibo Department, "Don't be nervous, we won't arrest people randomly. If the Shibo Department has business to do, you can go to work first, there is no need to stay here Come with us."
The Shibo Secretary promoted Wang Cai and said with a smile: "Although I am busy with official duties, I can still squeeze out time. You have come from afar, and the Shibo Secretary must do his best to be a landlord. Tonight, I will prepare a banquet at Wanghai Tower .Shanghai is a small place, so it¡¯s definitely not as good as Nanjing. Please make it easy, all censors. Zhou Shouyu from the Ministry of Finance said with a smile, "Cao Yushi has the final say."
Wang Cai saw that these people were unwilling to show respect, so he made a close relationship, "Cao Yushi used to be a member of the Datong Club, but he was not an official, and he was also a swordsman under Mr. Xu (Xu Ying).
"Then we were colleagues before," Cao Benshu asked, "why do you come to the Shibo Department again?"
Wang Cai said: "After the imperial court regained Jiangsu, many brothers changed their careers. They were scholars before, and they were good at accounting. They first transferred to the bank to work. Not long after that, they were transferred to Shanghai Jiangang Kaifu. The Shanghai Shipping Department is a low-level official.'
Cao Benshu smiled and said, "That's right, this low-level official has already achieved the fifth grade. I have been working in Shanghai and have not been transferred to other places." "I was transferred to Ningbo for three years, and I am transferred back again." Wang Cai said laughingly.
Of course Cao Benshu knew the details of Wang Cai. This guy was originally from Shandong, and his family fled to Xuzhou to avoid the war. Now the whole family has moved back to their original place. Wang Cai continued to make friends there, and Cao Benshu chatted without saying a word.
Until the evening, accountants from the Ministry of Finance and the bank came in, "There is no problem with the accounts checked today, and it is estimated that there is no problem after all the checks. After all, they have to be checked every year, and any problems have been discovered long ago.
Cao Benshu got up immediately, "There is no need to check the Shibo Department, and I will go to the Shanghai General Department tomorrow. I have informed the Shanghai County Commercial Department and the Finance Department to cooperate and let them seal up the accounts of Shanghai's commercial companies. Transaction records. Also, the account books of the Shibo Division are also sealed, so don¡¯t accidentally catch fire again.¡±
From the Song Dynasty to the early Ming Dynasty, China adopted the single-entry bookkeeping method.
With the prosperity of business, "three-legged account" appeared in the middle of Ming Dynasty, which is a transitional accounting method from single entry to double entry. At the end of Ming Dynasty, "three-legged account" developed into "longmen account", which belongs to a relatively rough double-entry bookkeeping method.
Following Zhao Han's promotion of Arabic numerals and new mathematical methods, coupled with the prosperity of commerce and trade, the "four-legged account" has finally appeared in recent years. It is a relatively mature double-entry bookkeeping method. Compared with the bookkeeping method hundreds of years later, it must still have many flaws, but the basic principles are exactly the same.
Two years ago, the imperial court issued a decree that all government agencies and private commercial companies must adopt the "four-legged account" as soon as possible. There is only one year of study time. If you can't learn accounting in private companies within a year, you can wait until you learn it before opening the door to do business.
Anyway, the requirements for accounting are getting higher and higher. Many middle school graduates are not sure about being admitted as officials, so they simply go to various companies to work as accountants. Of course, there are also many lawyers, commonly known as litigators. In the entire southern region, lawsuits are becoming more and more popular, and lawsuits are frequent, which is in line with the Ming Dynasty.
Longmen account and four-foot account, these two double-entry bookkeeping methods, are very beneficial to commercial lawsuits. Every account book is evidence for a lawsuit. Compared with the three-legged account and the traditional single-entry bookkeeping method, it is impossible to explain clearly in a lawsuit, and many contents that can be used as evidence have not been recorded. It is convenient to file a lawsuit, and of course it is also convenient to investigate the case
Seven or eight days later, the chief judge and probation officer of Shanghai County were also called to start the trial of the first case.
Cao Benshu took the survey results and asked, "Where is Wang Fang?" "Caomin is here." A man who was almost fifty years old replied. Cao Benshu asked, "What position do you hold on the Changyuan?"
Wang Fang replied, "Caomin is the big shopkeeper of Changyuan's Shanghai branch. The head office transports goods from Sichuan to Shanghai, and Caomin is responsible for selling these things."
Cao Benshu nodded approvingly: "The accounts of your firm match the records of the Shanghai Department of General Education. This is very good. Your firm operates legally and pays taxes according to the regulations. On behalf of the imperial court, I commend you."
Wang Fang said happily, "Master Yushi praised it as it should be, the smile on Cao Benshu's face"Where is Lu Guang?" "Caomin is here." A man in his fifties was so frightened that he almost knelt down.
Cao Benshu sighed and said, "Your Excellency's ancestor, Lu Shen, is admired by many scholars. Anyone who compiles history in the Imperial Academy does not know Lu Ziyuan's name. It can even be said that from the Jiajing period to the Datong New Dynasty, all scholars who study history They are all Lu Ziyuan's apprentices and grandchildren!" Lu Guang buried his head and bowed, "The ancestors have a poor name, and the descendants dare not rely on it."
"Don't dare to rely on it." Cao Benshu was also a scholar. He was so angry that he yelled directly, "If Lu Ziyuan is still alive, you must be beaten to death, you unworthy descendants." Lu Guang was so frightened that he fell to his knees.
"Stand up, you don't have to kneel down in court!" Cao Benshu roared. Lu Guang stood up tremblingly, but he always felt his knees were weak, and he planned to kneel down again at any time.
Cao Benshu said: "Your Lu family's Fulong account is the biggest business customer of Changyuan account. The account books of Changyuan account can be matched with the Shanghai General Department, but why can't they be matched with Lu family's Fulong account?" Lu Guang was terrified and didn't know how to answer.
Cao Benshu looked at the case file in his hand and asked, "Last year, Changyuan sold you a total of 3,000 catties of Sichuan tea. In your account book, why did you only buy 1,800 catties of Sichuan tea and the remaining 1,200 catties were all taken away by your Lu family children?" Can't drink it up?" Lu Guang couldn't answer.
"And this raw silk, last year I sold you 600 dan of raw silk, why is there only 400 dan in the account?" Cao Benshu patted the table and asked. hey pass!
Lu Guang knelt down again, and cried, "My lord, please forgive me. For the sake ofyou can bypass the Lu family this time." "Oh," Cao Benshu laughed suddenly, "For the sake of For whose sake, you should make it clear." Lu Guang dared not speak. "Say" Cao Benshu roared angrily.
Lu Guang's voice was as thin as a mosquito, "For the sake ofthe Eldest Princess.
Cao Benshu was finally completely angry, "You are talking nonsense, how can the Lu family get involved with the eldest princess?"
Lu Guang actually explained in detail: "The son-in-law is the great-nephew of Mr. Shaohu (Xu Jie), and Caomin's uncle is the grandson-in-law of Mr. Shaohu. Caomin and the son-in-law are of the same generation"
Cao Benshu was speechless immediately, what kind of crooked relatives?
After holding back for a long time, Cao Benshu asked back, "Why don't you say that Lu Xun of Eastern Wu is your ancestor, let me take it easy for Sun Quan's face." Lu Guang muttered, "Zhaohou (Lu Xun) is indeed my ancestor."
Cao Benshu was too lazy to talk nonsense, and asked directly: "Tell me, are these goods that are not tired and fly in the account, have they been sold overseas? If they are sold overseas, how can they be released by the Shibo Department?"
Lu Guang is still stubborn, "It's all bulk goods in Shanghai."
"Local cargo in Shanghai has to go somewhere," Cao Mushu said, "whether it is sold to a store or sold to the common people in your own store, just tell me, and I will check the accounts slowly." Lu Guang said, "sold to the common people." . "m
Cao Benshu laughed angrily, "I bought raw silk from Sichuan all the way, and sold it to ordinary people in Shanghai, do you think I am a fool?" Lu Guang was stunned, speechless.
Jiangnan is rich in silk production, and shipping goods from Sichuan to sell is roughly equivalent to transporting coal from the northeast to Shanxi. Cao Benshu said: "Since you can't tell where the goods are, then you can only be sentenced to smuggling by your Lu family" "My lord, spare me!"
Lu Guang hurriedly shouted, "It's not smuggling, the Lu family did not smuggle. These goods were released by the Shibo Department." The only crimes for shipping through the Shibo Department are tax evasion and bribery of officials. As for smuggling, small amount of exile, large amount of decapitation Cao Benshu asked, "Which city ship official let you go?"
Lu Guang gritted his teeth and replied, "Caomin has no contact with the officials of the Shibo Department, butthe second son of Mr. Chen Futi's family has some contacts with Caomin. The tax evaded every year will give 10% of the benefits to Chen's second son. As for the officials of the Shibo Department, Second Master Chen will take care of them himself. "Go to Chen's house and arrest people," Cao Benshu ordered immediately.
The inspectors and policemen of Shanghai County were seconded, and under the leadership of the inspectorate officials, they immediately went to arrest people in a carriage.
About an hour later, the anti-corruption officer came back and said in a low voice: "Father and son of the Chen family committed suicide in fear of crime. There is a lot of ashes in the study. It may be that some criminal evidence was burned. The ashes from the fire are already cold, and they may have been burned in the middle of the night or in the morning.'
Cao Benshu sneered, "Okay, committing suicide in fear of crime, I really think I can't go on with the investigation and arrested Wang Cai, the secretary of Shibo, and let people watch day and night, don't let this guy die too!"
The Datong court had special measures to prevent officials from committing suicide in fear of crime.
As long as the evidence is solid, officials who dare to commit suicide in fear of crime will have their household registration books confiscated and exiled. Moreover, in order to prevent the separation of families from crimes, those who are separated within ten years will also be exiled.
After the promulgation of this policy, the number of criminals who committed suicide decreased rapidly.
After all, even if it is a case of criticizing Tian Zheng, if so many people are arrested and sent to exile, it will only harm their wives and children, and their parents and brothers will not sit together. Once you commit suicide in fear of crime, you will have to bear all the crimes in your household registration book!
Cao Benshu feels that this case is a bit big, and would rather commit suicide than exile the whole family. Some central officials may be involved behind this.?? Already, parents and brothers will not even sit. Once you commit suicide in fear of crime, you will have to bear all the crimes in your household registration book!
Cao Benshu feels that this case is a bit big, and would rather commit suicide than exile the whole family. Some central officials may be involved behind this.