Although the five major merchants have obtained a huge share of tea trade from the Beihai Town regime in the past two years and brought in an income of up to one million rubles, they will never be on the same side as Beihai Town.

The most important contradiction among them is that their economic and political interests have been "infringed". As for the issues of ethnicity and belief, they are just a tool that can be used at any time.

Two years ago, in view of the pitiful handicraft and agricultural situation in Irkutsk, Zhao Xin ordered the abolition of the poll tax and all taxes that were not related to the transaction of industrial and commercial products. In this way, the subject of the taxation was naturally transferred from farmers and small citizens to merchants - especially large merchants.

At that time, both the trade between Chaktu and Nibchu had been interrupted for several years, and the market was in extreme recession. The five major and other small and medium-sized merchants had reached a thirst for tea and rhubarb. Everyone was concerned about the massive amount of tea and rhubarb provided by Zhao Xin, and we will talk about it later on whether it is taxed or not.

In both the East and the West, it would be natural for officials and businessmen to collude with less taxes. Although the five people have no privilege to interfere in urban management for the time being, they feel that they can return to the new city council with money offensives. However, half a year later, with the arrival of a large number of tea and the newly issued tax regulations, the entire businessman group was immediately exploded.

Simply put, the tax system of Beihai Town refers to the "Uniform Industrial and Commercial Tax Regulations" and implementation rules promulgated in the 1950s to impose taxes on 126 types of industrial project products, commercial retail, service industry and construction processing projects. Among them, the highest tax rate is externally imported tobacco, up to 66%; the lowest tax rate is stamp duty, one thousandth of the contract amount.

Since Beihai Town is a "public" economy dominated by Zhao Xin's personal capital, and at the same time, all industrial projects and most commercial projects in Beihai Town are Zhao Xin's personal investment, tax collection is actually a matter of going to the left hand to the right hand for Beihai Town.

In order to encourage farmers under their jurisdiction to actively sell grain, Beihai Town currently only sets the tax rate for grain commodity transactions at 1.5%, and the tax rate for agricultural, forestry, animal husbandry and fishery products transactions is only 3%.

But for Irkutsk merchants, Beihai Town imposed a 5% commodity trading tax, not only tamping with the cheese on their plate, but also cutting it hard.

From the beginning of the 18th century, in order to solve financial troubles and carry out tax reform, the poll tax replaced tax collection by households. At the same time, since the rural population has always accounted for more than 95% of the total national population, the poll tax paid by "state farmers", "landlord farmers" and the citizens has become the most important source of fiscal revenue for the Tsarist Russian Empire.

The merchant class was also included in the "citizen" class in the first half of the 18th century. They paid the same counties as ordinary residents, and the trade and handicrafts they engaged in also had to pay much more taxes than ordinary citizens to make up for the tax deficits of those poor.

By the time of Catherine II, the Queen had reformed to develop industry and commerce. The new tax system implemented from 1775 to 1785 divided the urban residents into privileged first, second and third-class merchants and unprivileged citizens. First, second and third-class merchants were exempt from count taxes and military service.

The taxes paid by merchants are directly related to their capital amount, that is, pay direct taxes according to the percentage of the capital amount. Members of the first level have the right to conduct foreign trade, with their capital not less than 10,000 rubles; merchants of the second level have the right to conduct trade in various parts of the country, with their capital amount not less than 5,000 rubles; merchants of the third level can conduct trade activities within the county and city where they are located, with their capital amount not less than 1,000 rubles. As for those citizens with capital less than 1,000 rubles, I'm sorry, continue to pay the cap tax!

The most interesting part is here. How did the Tsarist Russian Empire determine the amount of merchants' capital and the amount of tax they should pay? Hehe, they are making a declaration by themselves. Everything is witnessed by God, and everyone is a good citizen who abides by the law under the rule of the Queen.

When it comes to paying less taxes, there is never any distinction between ancient and modern times, both in China and abroad. Even if all gods in heaven and earth are wide, it is useless.

All first-level merchants, regardless of their property, declared numbers are between 10,000 and 10,500; so the annual tax amount they pay is 100 to 105 rubles, the second level is 10 rubles, and the third level is 5 rubles.

Note! This tax is not only for the merchant himself, but is levied from his family, including his parents, wives, children, brothers, and all relatives who have not separated; of course, their servants.

So each of the five families, which are almost monopolizing all commercial trade in East and West Siberia, only needs to pay 105 rubles per year. What's wrong with this?

However, after the promulgation of the new regulations of Beihai Town, the five great masters and other third-level merchants, led by Sibiakov, were stunned as if they were hit by a heavy hammer on their foreheads. Beihai Town, regardless of how much capital you have, will be taxed based on the commodity transaction volume.

In the past, they only paid 105 rubles in total no matter how much goods they bought and sold. Now, for tea alone, they have to pay tens of thousands of rubles every year; not to mention the large amount of fur trade and silver mine projects in Nibchu.

The various industries under the name of Sibiakov were taxed in excess of 100,000 rubles last year. Moreover, Beihai Town does not collect paper money from Her Majesty the Queen's streets, only cash coins or gold coins. The silver content of a silver ruble is 7.8 grams, and a hundred thousand rubles is at least 780 kilograms of silver ingots.

How can this not attract people's hatred? He can't extract so much silver in a year in the silver mine of Nebchu.

In addition, Beihai Town also deprived merchants and priests of participating in urban management and suspended the city council. All newly established public facilities are not allowed to be interfered with. At the same time, the new tax regulations also include that the church must pay taxes based on the land area it owns.

Since then, not counting new immigrants, Beihai Town has gained a small amount of support among the original lower-class farmers and petty citizens. The first, second and third-level merchants and priests, the large landlord class, all stood opposite. For them, if the rule of the Tsarist Russian Empire cannot be restored, their interests will suffer greater "loss".

The problem is, Zhao Xincai doesn’t care about this!

It is imperative to eliminate all the rule of Tsarist Russia in East and West Siberia in Beihai Town. Those unruly merchants will sooner or later get out. If you want to stay on this land to make money, you have to follow the rules of Beihai Town. The land, mountains, forests, lakes, and oceans must all be returned to the public.

Some people say, I am gold, I want to shine.

Zhao Xin said, silver is mine, gold is mine, so how do you want to flash it!

On August 29, 1790, after 12 days of difficult trek, the Fourth Northern Navy Regiment led by Pan Xiucheng, led by the reconnaissance team, arrived three kilometers south of the settlement Jima Village, located on the west bank of the Oka River, along the primeval forest on the northern foot of the Sayan Mountains.

According to the early reconnaissance of the reconnaissance team and the information obtained before, there is a small village called Moldino two kilometers north of Jima Village, and there seems to be a mine nearby. The Russian army stationed here only has a hunting cavalry squadron, responsible for guarding the bridges and ferries on the Oka River. At the same time, some of the materials transported from Xiawujinsk are also stored here.

After connecting to the radio station, Pan Xiucheng, following Liu Sheng's order, after a short rest for half a day, asked his two battalions to move, so as not to let one person go.

More than 1,000 people from two infantry battalions launched an attack at 1:00 pm, and in just twenty minutes, they wiped out more than 100 Russian troops near the river bank. Then they quickly headed north. An hour later, the village of Mordino was also conquered, and none of them ran away from the villagers to the miners.

Afterwards, Pan Xiucheng ordered his men to take all the mine workers and dozens of villagers from Mordino Village back to Jima and take centralized detention in case anyone escaped and reported to Xiawujinsk.

Jima is not far from Irkutsk, only more than 200 kilometers. The settlers here have long heard of the name of the Northern Navy, and some people have even gone to Usolier many times to buy salt and tea. After learning that as long as they do not escape, they will not be hurt, the hundreds of shocked villagers went to honestly.

Then, Pan Xiucheng sent troops to cross the Oka River, destroyed several ferries on the other side, and confiscated all ships, but did not destroy the ferry bridge.

Liu Sheng said to Pan Xiucheng very clearly in the telegram. If you break the bridge, the Russian army will definitely not leave here. A group of more than 2,000 people in a regiment cannot be defended no matter what. But if you want to keep the bridge, the enemy will feel hopeful and they will rush over desperately.

After studying the terrain, Pan Xiucheng decided to deploy most of his troops on the north and south wings of the crossing bridge in order to form cross firepower against the enemy across the river. At this moment, he only asked the Russian army to escape slowly so that he could leave time to build fortifications.

At noon on August 29, the Russian army inside and outside the Zaimka Fortress finally tasted the ruthless attack of the Northern Navy's long-range artillery fire. The multi-faceted star fortress, which was once built with countless people, was destroyed one by one by one by one by one by one by one by one by one by one by two hours. The Russian infantry and cavalry responsible for launching field battles outside the castle were also devastatingly attacked by the Third Regiment, Sixth Regiment, Second Cavalry Battalion and Ainu Battalion.

Nearly 10,000 Russian troops who fled from Zaimka were divided into two groups. One fled north to Blatt Castle at the intersection of the Angara River and the Oka River, and the other retreated west to Cheremhovo, 17 kilometers away, and joined the Russian troops stranded here to rest.

Russian commander-in-chief Rumentsev had retreated to the village of Kutulik, 29 kilometers away from Cheremhovo. After lunch, he took his staff and deployed the next step of retreat. As the commander, he not only had to attack with his soldiers, but also organized troops to withdraw from the battle in the unfavorable situation and take them home.

Rumentsev had already received news from his scouts, which might have put the army he led into a more desperate situation. Scouts reported that thousands of "army" of the Tatars had arrived at the village of Mikhailovka, and more than twenty green big box monsters were accompanied by them. The thing was moving faster than horses and could run dozens of miles per hour, which was really invasive. In addition, the enemy also dispatched hundreds of cavalry.

If the scouts said, the enemy might have to cut off his traffic line and surround his exhausted 40,000 troops. If such an idea had arisen before yesterday, Rumentsev would have found it ridiculous. Thousands of troops wanted to surround tens of thousands of people, no one would believe it after hearing it. But today's battle made him understand that there are really people in this world who dared, and they could use thousands of elite infantry to fight an annihilation battle against tens of thousands of people.

Rumentsev thought about it for a long time, and decided to use layers of blocking to retreat the troops across the Oka River first.

At four o'clock in the afternoon, on the road leading to the village of Kutulik, the exhausted 40,000 Russian troops began to retreat. The endless chaotic queues, artillery, carriages, and various baggage chariots lined up in a long queue. The rear chariots chased the front chariots, lined up in three rows and four rows, blocking the road that was not spacious. Wherever hearing was, the sound of wheels, the rumbling of gun mounts, the sound of horse hooves, the sound of horse whip, the shouts of horse urging horses, the curses of soldiers, orders and officers were in chaos.

Hundreds of wounded men squeezed into cannon trucks and baggage trucks, crying helplessly, or looking at the road beneath them with wooden gazes; blood stained by the soil dripped into the carriage's compartment along the bandage, and then fell into the soil under the carriage along the gap between the wooden boards.

From time to time, skinned dead horses can be seen on both sides of the road, those broken carriages are pushed by the roadside, and some scattered soldiers are waiting for something. On the uphill and downhill, the crowd appears even more dense, and people are constantly hearing people shouting and neighing. The soldiers are carrying heavy cannon bodies, or pushing the wheels of the cannon carriages with force, the horse whip is constantly whipping, the lasso is about to break, and everyone is yelling desperately. The officers in charge of the command sometimes move forward and sometimes backward in the convoy, and they can vaguely hear their voices in the noise of the crowd, and they have completely lost control of the chaos.

After dark, when the Russian troops retreated from the village of Cheremhovo, thick smoke rose from the village. Soon, the houses in the village were buried by the flames. The previously abandoned carriage frames were piled up on the road after simple dismantling, and the wood splashed with whale oil quickly caught. When the fire was swept up by the wind, it spread rapidly. The flying hay and branches and leaves were swept into the air by the northwest wind, and then ignited the weeds in the wilderness and swept to the southeast.

At this moment, in the village of Mikhailovka more than 20 kilometers away, the two infantry regiments of the Northern Navy, two artillery regiments and a cavalry battalion had all arrived.

Zhao Xin had planned to rest for a night, and then pursued again at dawn the next day. However, when he heard the scouts report that the Russian army had put a fire in blocking the road, he hurried out of the house, pursed his fingers with his tongue and tried in the air, his face changed suddenly.
Chapter completed!