In a small parlor beside the rear garden of the Military Governor's Estate in Kaifeng, Zhang Zhenfang and Zhou Zhentao sat facing each other. Perhaps due to his strict upbringing, Zhang Zhenfang himself did not care much for luxury items. His father had always taught him not to "sap his will by trifling with hobbies," so the tea in the cups before them was the mass-produced tea from the Base Area. Tea brewed from these leaves had a strong flavor but didn't last many steepings. It lacked fragrance but was quite bitter, making it very refreshing. Manual laborers could afford it and liked it very much.

"Commander Zhou is such a talent, why not stay here with me?" Zhang Zhenfang urged.

Zhou Zhentao was completely unmoved. "Governor Zhang, I received a letter from home a few days ago. The reward money you gave has already been delivered to my family, and my parents are very grateful. However, my parents urge me to return home immediately. I am also anxious to see my parents, so I will take my leave today."

Zhang Zhenfang knew he couldn't keep Zhou Zhentao, but he couldn't help but continue to persuade him. "Commander Zhou, this matter of tax collection is extremely urgent. Why not stay a few more days?"

Zhou Zhentao naturally understood Zhang Zhenfang's mindset. He said seriously, "Governor Zhang, I have already said what I needed to say. As we part, I will waste a few more words. Collecting taxes is not about seeing how much the common people pay, but about how much the government office can receive. If the Governor's Estate wants to get the taxes into its own hands, it can only rely on the Governor's Estate personally handling the tax collection. Counting on those tax clerks is absolutely not going to work. The tax collection system Governor Zhang has currently built is completely identical to the People's Party's tax collection system. Why is the People's Party always able to collect taxes? Because when they set a tax of thirty percent, the People's Party can truly collect all thirty percent into the People's Party's treasury."

Zhang Zhenfang was not used to Zhou Zhentao's "bluntness." If someone else had dared to speak like this before, Zhang Zhenfang would have at worst scolded them as a "cruel official," or at best given them the cold shoulder. Facing Zhou Zhentao before him, Zhang Zhenfang did not show a hint of dissatisfaction on his face. Even though he had studied the classics since childhood, he had also mixed in officialdom for so long. Zhang Zhenfang knew that he could sit in the position of Military Governor of Henan entirely because he had Yuan Shikai's Beiyang Central Government as a backer, and the People's Party was currently focused on internal strife and temporarily had no time to attend to him. If he couldn't collect taxes and couldn't support the army, Zhang Zhenfang would either be dismissed or easily wiped out by the People's Party.

Having said this much, Zhou Zhentao stood up. "Governor Zhang, I have been away for nine years and have never been able to be filial to my parents, instead causing them to worry about me. It is only thanks to the five thousand taels of silver rewarded by Governor Zhang that I can give my parents some explanation. I thank you again here."

Zhang Zhenfang knew that Zhou Zhentao was formally saying goodbye. He had tried offering official positions and rewards many times, but Zhou Zhentao remained unmoved. Knowing he couldn't keep Zhou Zhentao, Zhang Zhenfang also stood up and replied, "Commander Zhou's advice has benefited me greatly. Since Commander Zhou insists on leaving, I will not detain you. I wish Commander Zhou a safe journey. Men, take Commander Zhou to the train station."

After ordering men to see Zhou Zhentao off, Zhang Zhenfang had intended to study the entire plan again. The complete set of plans, which had taken great effort to organize into a thick volume, felt unreadable in his hands no matter what. This was a very rare thing for Zhang Zhenfang. He had been trained very strictly when studying since childhood. When reciting poetry and prose, he was never allowed to light a lamp, only to burn two incense sticks. This was to make him concentrate and calm his mind, slowly cultivating the habit of diligent study and strong memorization. Being unable to read a book was an extremely rare occurrence for Zhang Zhenfang.

In his current state of mind, Zhang Zhenfang knew he wouldn't be able to read no matter what. He simply stood up and had his personal attendants prepare a car to go inspect the Kaifeng Tax Police School.

The Tax Police School was called a police school, but it was actually a quasi-military academy. Zhang Zhenfang himself loved to run schools. As soon as Zhou Zhentao proposed establishing a Tax Police School with the aim of training qualified tax police cadres, Zhang Zhenfang had expressed his support. Personnel everywhere were a mixed bag; only by relying on trustworthy core personnel could anything be achieved in matters like tax collection.

The Tax Police School was divided into three levels of study classes: primary, intermediate, and advanced. The primary class had a total of twenty-four classes, each recruiting a platoon size of 50 people. Four terms were held a year, each term lasting three months. According to the plan, the tax police force of over thirty thousand men would all have to undergo training at the Tax Police School within two years. Any tax police officer who failed the training would have their tax police qualifications cancelled.

As soon as he entered the school gate, he could immediately feel a stern atmosphere. Those running laps, those drilling in formation, and those training in shouting slogans made the large field extraordinarily lively.

"Oppose indiscriminate taxation!"

"National taxation is the foundation of the nation!"

"Put an end to extortion!"

"Scientific taxation!"

These slogans could be seen everywhere on the walls of the Tax Police School teaching building, the school perimeter walls, and the screen wall of the lecture platform. Not only were there slogans everywhere, but the trainees also had to specifically train in shouting these slogans.

When Zhang Zhenfang and his party passed in front of the tax police square formations that were shouting slogans, they heard the tax police shouting these slogans with solemn expressions, not allowing even a hint of frivolity. Those trainees who felt embarrassed to shout so loudly, or felt the content of the slogans was somewhat "laughable," and showed the slightest resistance on their faces, would be immediately pulled out by the instructors. They were ordered to first shout the slogans well with a serious expression, and then punished by standing, running laps, or doing push-ups. When Zhou Zhentao formulated the Tax Police School system, he resolutely demanded one point: absolutely no beating of trainees, and absolutely no personal insults. Zhang Zhenfang felt this was acceptable. Now seeing these systems, they really did have an effect. Even if punished, even if shouted at by red-faced instructors, the trainees felt more shame and grievance, but not anger.

But who knows what lies in another's heart? Zhang Zhenfang did not truly believe these trainees could understand. The Tax Police School's cultural lessons ran parallel to military training, so he went to a classroom to listen to the cultural education.

The teacher's voice was high-pitched. "We are tax police, responsible for the major matter of national taxation. Students, your families have all encountered tax collection matters and know that tax clerks descend on the countryside like wolves and tigers. In the previous lessons, we all studied the historical tax quotas. Everyone now finally knows how much tax the court and the province actually set, but how much did this tax change when it reached the bottom? We have all calculated it. Do the students know what tricks the tax clerks played in this?"

The trainees were all children of good families from various places. Originally, everyone could only let the tax clerks exploit them in their hometowns. After studying a lot of documents in class, they realized that their families had been cheated miserably. With the instructor speaking like this, the trainees were naturally roused to indignation. "I know!" "When we collect taxes, we definitely won't collect indiscriminately!" "No wonder the Manchu Qing fell! This is harming the common people!"

Zhang Zhenfang was originally a Manchu Qing official after all. Listening to the tax police trainees' disrespectful remarks about the Manchu Qing, he felt a burst of unease in his heart. In fact, solely regarding taxation, the tax rate Zhang Zhenfang had now set was not low at all. The Manchu Qing had a slogan "Never raise taxes," but while the land tax was nominally not raised, there was never a shortage of various exorbitant taxes and levies. Once the *lijin* system arose, this slogan completely died out.

When that "Never raise taxes" slogan was shouted back then, the land tax was set at ten percent. Now, the new tax system, after a calculation led by Zhou Zhentao, was set at fifty percent. When Zhang Zhenfang questioned whether this tax was too heavy, Zhou Zhentao laughed, "We calculated it together last time. According to the tax amount Governor Zhang has set now, it is at most fifty percent when fully calculated. It can't be considered heavy by any means. The tax amount Governor Zhang originally set, after conversion, was only thirty percent. When tax clerks were responsible for collecting taxes, they could collect eighty percent. The key point is that the People's Party completely eliminated intermediate exploitation. No matter how it is distributed after collection, during collection, the People's Party is united from top to bottom. In the past tax collection, most of it fattened the petty officials collecting taxes in the localities. As long as the common people can pay fifty percent instead of eighty percent, the common people will be too busy praising Governor Zhang in the first few years to feel it is too heavy."

It was also after this conversation that Zhang Zhenfang believed Zhou Zhentao's nature was that of a "cruel official"—emphasizing methods, emphasizing practice, disregarding ethics, and never mentioning the words of the sages. Even after leaving the People's Party, Zhou Zhentao still frequently mentioned Chen Ke in his considerations of government affairs. This surprised Zhang Zhenfang considerably. It seemed that in Zhou Zhentao's heart, Chen Ke was still his mentor.

The trainees' enthusiasm was decent, at any rate. Although they were doing the work of petty officials, this enthusiasm was far from comparable to that of petty officials. Having audited the class, Zhang Zhenfang felt much more reassured.

He then went to the principal's office, preparing to discuss this matter with the principal of the Tax Police School, Zhu Danbi. Just as he entered the principal's office, he saw Zhu Danbi scolding the dean. Even seeing Zhang Zhenfang enter, he only paused slightly. Zhang Zhenfang hurriedly said, "I'll go wait in the inner room first, you continue with your business."

The room was not very soundproof. Zhu Danbi's angry voice penetrated the door and came in. "For fair taxation, the rules originally established did not allow pulling strings to enter the tax police force. Now not only has someone pulled strings to get in, but because he thinks of himself as a young master, he dares to talk back to the instructor. His guts are too big! What are you afraid of? You are the dean. What you say in this school must count. If you don't dare, then you leave with him!"

Zhu Danbi was a fellow townsman of Yuan Shikai and Zhang Zhenfang, also from Xiangcheng. He was studious since childhood and was recognized in Xiangcheng as a talent with a promising future. When Yuan Shikai established the Beiyang Military Academy in Tianjin, Zhang Zhenfang bore all the boarding and tuition expenses for students from the districts and counties under Chenzhou (Huaiyang) jurisdiction (Huaiyang, Xihua, Xiangcheng, Shenqiu, Taikang, Fugou, Shangshui) who went to Baoding to study. There were 10 students from Xiangcheng County in each term. After graduation, some joined the army, some entered politics, and most went into teaching, contributing to the revolutionary construction of democratic republicanism. Zhu Danbi was one of them.

After the establishment of the Republic of China, Zhu Danbi was elected by the people of Xiangcheng as a member of the Henan Provincial Provisional Assembly. In 1912 (the second year of the Republic), Zhu Danbi published many articles attacking the evils of the times. At that time, Zhang Zhenfang served as the Military Governor of Henan. Zhu Danbi mobilized the masses to post slogans and hold demonstrations, opposing Zhang Zhenfang's governorship of Henan. For this, Zhang Zhenfang was very annoyed with Zhu Danbi. At a meeting of assembly members, Zhang Zhenfang publicly stated that Zhu Danbi was only a *xiucai* with a low degree and had no qualifications to be an assembly member. Zhu Danbi said, "My position as an assembly member was elected by the people of Xiangcheng in accordance with the law. You have made not an inch of contribution to the Republic, what qualifications do you have to govern Henan?" This further enraged Zhang Zhenfang, who threatened to dismiss Zhu Danbi as an assembly member. Zhu Danbi showed no weakness and said that Zhang Zhenfang had no right to dismiss him. The two sides had reached a point of tit-for-tat confrontation.

Actually, Zhang Zhenfang didn't truly hate Zhu Danbi; he just felt that Zhu Danbi had really "forgotten his roots." According to traditional rules, as Zhu Danbi's teacher and financial sponsor, Zhu Danbi should have at least become a disciple of Zhang Zhenfang. How could he openly oppose Zhang Zhenfang after becoming an assembly member?

However, Zhou Zhentao greatly appreciated Zhu Danbi. He habitually quoted Chen Ke's words, "Chairman Chen said that even a venomous snake can guard treasure. Since this Zhu Danbi is young and aggressive, and considers himself to be hateful of evil, then we might as well let him manage this tax police matter. Doing tax work, it is impossible not to offend people. At this time, someone has to stand up!"

With a kind of malicious pleasure, Zhou Zhentao had Zhu Danbi take up the post of principal of the Tax Police School. But actual work proved that Zhang Zhenfang had failed to see through Zhu Danbi, while Zhou Zhentao undoubtedly had, and had placed Zhu Danbi in a suitable position. Since taking office, Zhu Danbi had been dedicated and conscientious. In actual work, since he was doing practical work and realized the hardship of getting things done, he never publicly raised those criticisms of Zhang Zhenfang again.

Zhou Zhentao's evaluation of this was: "Although the People's Party is a revolutionary party, what is discussed within the party is entirely the word 'benefit.' Chairman Chen Ke said a sentence: a bureaucratic system is only loyal to the object that gives them power. The current tax money naturally has to have a portion distributed to the tax police force, but the money the tax police get is given by Governor Zhang. Grasping this point, Governor Zhang can govern Henan well."

Hearing this at the time, Zhang Zhenfang couldn't help but smile bitterly. As the dignified Military Governor of Henan for the Beiyang government, to govern Henan he had to borrow the People's Party's methods. This was truly inexplicably absurd. To shake off this pressure, Zhang Zhenfang tried internally to link the People's Party's practices with Yuan Shikai's Beiyang practices.

The secret to Yuan Shikai's troop training was "a gun in one hand, money in the other." On pay day, when every soldier received their pay, the officer distributing the silver would shout, "Everyone is eating Yuan Gongbao's food and taking Yuan Gongbao's money." Military discipline was emphasized repeatedly on ordinary days. If officers or soldiers transgressed even slightly, they were immediately dealt with by martial law. According to Zhou Zhentao's introduction, the People's Party was even more ruthless than Yuan Shikai's Beiyang Army. The Workers' and Peasants' Revolutionary Army specifically set up political commissars to engage in ideological work. Any matter, large or small, had to be discussed with the soldiers in meetings. They absolutely had to obtain the soldiers' agreement and persuade the soldiers to understand these things.

In Zhang Zhenfang's view, Zhu Danbi's approach undoubtedly conformed to the models of the two strongest military organizations in China at the moment. Whether it was the Beiyang Army or the People's Party, their approaches seemed different, but the underlying methods were of the same lineage. Both came down to the word "discipline." In terms of the Tax Police School's internal discipline, the tax police were the Henan Governor's direct armed force, so they naturally only obeyed the Henan Governor. Big families everywhere tried every means to send their children into the tax police force, wanting to be the first to get inside information. Zhu Danbi was ruthless against this kind of person. While he certainly offended the local powerful gentry greatly, this was entirely loyal to Zhang Zhenfang. Even if Zhu Danbi might not think so in his heart, in reality, it was completely maximizing Zhang Zhenfang's own interests.

Thinking of this, Zhang Zhenfang felt somewhat lost. When getting along with Zhou Zhentao, this old rebel from the People's Party, he had actually been cautious. Now that Zhou Zhentao had really left, he felt empty in his heart again. This contradictory state of mind was rare for Zhang Zhenfang. In his life, apart from heroes like Yuan Shikai, he had never associated with someone like Zhou Zhentao who possessed the ability to solve practical problems. The understanding built up over months of working together had unknowingly turned into a kind of trust.

Letting out a long sigh, Zhang Zhenfang felt a burst of unease again. A figure like Zhou Zhentao could be considered an outstandingly capable general if placed in the Manchu Qing or the Beiyang. But according to Zhou Zhentao, in the People's Party, there were at least four or five hundred figures like him. There were also over a hundred people whose level and ability were above Zhou Zhentao's. These extremely rare talents were all gathered under the hands of People's Party Chairman Chen Ke, whom even Yuan Shikai had to bow down to. This couldn't help but make Zhang Zhenfang feel intense unease.

Just as he was pondering, the door opened and Zhu Danbi pushed it open and came in. "Governor Zhang, I was negligent just now."

Hearing these polite words, Zhang Zhenfang stood up and replied with a smile, "Principal Zhu is busy with official duties. My sudden visit is the intrusion."

The two exchanged a few polite words, and Zhu Danbi asked, "The summer harvest is about to end. Presumably, the tax police force should formally begin collecting taxes."