唐德宗一
笔趣阁(biquge2345.com)更新快,无弹窗!
之必畜,早有以会其总于上;而瓜分缕别,举有司之所待用者,统受于司农;以天下之富,自足以给天下之需,而不使群司分索于郡县,则简之道得矣。
政已敝,民已疲,乃取非常之法,不恤其本,而横互以立制。其定也,乃以乱也;其简也,乃以繁也;民咸死于苟且便利之一心,奚取于简哉?杨炎以病民而利国,朱英以利民而害民,后之效之者,则以戕民蠹国而自专其利,简其可易言乎?炎不足诛,君子甚为英惜焉。
五
言治道者讳言财利,斥刘晏为小人。晏之不得为君子也自有在,以理财而斥之,则倨骄浮薄之言,非君子之正论也。夫所恶于聚财者,以其殃民也。
使国无恒畜,而事起仓卒,危亡待命,不能坐受其毙,抑必横取无艺以迫民于死,其殃民又孰甚焉?故所恶于聚财之臣者,唯其殃民也,如不殃民而能应变以济国用,民无横取无艺之苦,讵非为功于天下哉?
晏之理财于兵兴之日,非宇文融、王鉷、元载之额外苛求以困农也,察诸道之丰凶,丰则贵,凶则贱粜,使自有余息以供国,而又以蠲免救助济民之馁瘠,其所取盈者,奸商豪民之居赢,与墨吏之妄滥而已。
仁民也,非以殃民也。榷盐之利,得之奸商,非得之食盐之民也;漕运之羡,得之徒劳之费,非得之输輓之民也。上不在官,下不在民,晏乃居中而使租、庸不加,军食以足。晏死两午,而括富商、增税钱、减陌钱、税闲架,重剥余民之政兴,晏为小人,则彼且为君子乎?
抑考当日户口虚盈之数,而晏体国安民之心,不可没矣。兵兴以来,户不过二百万,晏任财赋之季年,增户百万,非晏所统者不增,夫岂晏有术以饵之,使邻民以归己邪?户口之耗,非果尽死亡也。
贪汙之吏,举百费而一责之农民,猾胥持权,以私利为登耗,民不任其诛求,贿吏而自诡于逃亡死绝,猾胥鬻天子之民以充囊汇,偷窳之守令,亦以户少易征,免于催科不足之罚,而善匿者长了孙,据阡陌,征徭不及,以为法外之民,其著籍而重受荼毒,皆穷乡愿朴者尔。
户日耗,赋必日增,仅存之土著,日毙于杖笔凶系之下,此其所以增者百一、而减者十三也。晏唯通有无、收监利、清輓兑、以给军用,而常赋有经以不滥;且所任以理租、庸者,一皆官箴在念之文士,而吏不得以持权。
则彼民也,既优游于奉公之不扰,自不乐受猾胥之胁索,抑安居晏寝,无漏逃受戮之隐忧,有田而租,有口而庸、调,何惮而不为版籍之良民,以康乃身心邪?
然则非晏所统而户不增者,非不增也,增于吏而不增于国也。晏得其乐于附籍之本情,以杜奸胥之诡,使乐输者无中侵之伤,故民心得而户口实,仁人君子所以体民而生聚者,亦此而已。
岂乞灵于造物而使无夭札,遥呼于胡、越而使受戎索哉?然则晏之于财赋,君子之用心也,不可以他行之瑕责之也。
六
无利于国,无補于民,听奸人之挟持,为立法禁,以驱役天下而桎梏之,是谓稗政。能知此者,可与定国家之大计矣。
刘晏庀军国之用,未尝有搜求苛敛于民,而以榷盐为主。盐之为利,其来旧矣。而法愈繁则财愈绌,民愈苦于淡食,私贩者遂为乱阶,无他,听奸商之邪说,以擅利于己,而众害丛集矣。
官榷之,不能官卖之也;官卖之,而有抑配、有比较、有增价、有解耗,殃民已亟,则私贩虽死而不惩。必也,官于出盐之乡,收积以鬻于商,而商之奸不雠矣。
统此食盐之地,统此岁办之盐,期于官无留盐、商无守支、民无缺乏,踊贵而止耳。官总而计之,自竃丁牢盆薪刍粮值之外,计所得者若干,足以裕国用而止耳。一入商人之舟车,其之东之西,或贵或贱,可勿问也。
而奸商乃胁官以限地界。地界限,则奸商可以唯意低昂,居盈待乏,而过索于民。民苦其贵,而破界以市于他境,官抑受商之饵,为之禁制,徽纆日累于廷,掠夺日喧于野,民乃激而走挺,于是结旅操兵,相抗相杀,而盗贼以起。元末泰州之祸,亦孔烈矣。
若此者,于国无锱铢之利,君与有司受奸商之羁豢,以毒民而激之乱,制法之愚,莫甚于此,而相沿不革,何也?朝廷欲盐之速雠,不得其术,而墨吏贪奸商之贿,为施网罟,以恣其射利之垄断,民穷国乱,皆所弗恤也。
晏知之矣,省官以省掣查支放之烦,则商既不病;一委之商,而任其所往,商亦未尝无利也。相所缺而趋之,捷者获焉,钝者自咎其拙,莫能怨也。
而私贩之刑不设,争盗抑无缘以起。其在民也,此方挟乏以增价,而彼已至,又唯恐其雠之不先,则踊贵之害亦除。守此以行,虽百王不能易也。
晏决策行之,而后世犹限地界以徇奸商,不亦愚乎?持其大纲,疏其节目,为政之上术也。
统此一王之天下,官
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