第64章 一拍两散
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张押司看着众人，沉默了一会，才道：“惟今之计，只有鱼死网破一条路！”
谭节级吓了一跳：“押司是说，把知县相公——”
说到这里，手里比了个砍头的动作，连连摇头：“这哪里使得？吏不与官斗，知县相公只要稍有闪失，我们就是诛连满门的罪过！”
“说什么呢！”张押司一拍桌子，“如今清平世界，朗郎乾坤，谁敢做那种造反谋逆的事情！我们只要让知县相公在巩县待不下去，便就足够了！有现在知县的教训，再换一个知县来，必然不敢再追查这些事情！”
宋押司呼了一口气，不由自主地摇了摇头：“二哥的意思，还是要着落在夏税上？”
“不错，只要夏税收不起来，或者引发民变，知县相公的官还想做下去吗？”张押司目光锐利，手指轻刮着桌子，看着众人。
谭节级小声道：“依着旧例，势力人家的钱粮半月内完足，现在时限已过，这些人家的税赋大多已经收上来了。无非是在各地里正和乡书手那里，专等解到县里。如今剩下的都是小民小户，只要县里一催逼，谁敢不纳？此事不容易做！”
宋朝税赋账簿，势力人家，就是那些有钱有势的，包括官户、上等户、在州县有家人为吏的户，等等，专门立账。到了开始收税的日子，这些人家先交，限半月内完足。剩下的平民百姓，则还有两个月的期限，慢慢催收。
这样做的目的最少有两个。一个是势力人家有钱有势，还有的有权，钱粮是最难收上来的。最开始，官府先向这些人家下手，前半个月集中对付他们。不收上他们的税，其他平民百姓的税就先不收，逼着地方官府不得不啃硬骨头。除了开封府外，各地的势力人家占比不大，一般不足一成，是社会上的少数，孤立起来也容易对付。再一个原因，把势力人家的税赋收上来，可以利用他们，去收其他平民百姓的税，减少官府收税的成本。
这样做一举两得，收大户的税成本低，官府下力气是划算的。一般的平民百姓收税成本高，官府一一去催收不划算，再逼着势力人家去收，税收成本转嫁到他们身上。
宋朝的税赋科捐，一个根本原则是“先富后贫，自近及远”，从制度上对乡村上等户特别是形势户从严，对下等户从宽。制度上如此规定，哪怕制度执行不彻底，也不会让国家的税赋负担全压到最贫穷的人家身上，是缓和阶级矛盾的举措。
夏税从五月十五开始征收，七月三十是最后期限。现在已经六月，巩县的形势户钱粮已经催收完毕，最难啃的骨头啃下来了，想让县里夏税难收，不好操作了。是以谭节级觉得让县里收不上来夏税，把知县逼走，现在已经晚了，多半行不通。
张押司冷笑：“只要钱粮还没有解到县里，就有办法可想。里正和乡书手，只要得我们一纸文字，库里的钱粮，要散回去还不容易！”
听到这里，宋押司猛然一惊：“二哥，你这意思，是让我们全都不做了？”
“不错！”张押司猛地一拍桌子，“一不做，二不休，知县相公让我们活不下去，那就干脆把事情搞大！把收上来的钱粮散回去，我们去太室山躲些日子，说落草为寇，那就落草为寇好了！只要逼走了知县相公，我们回来依然过自己的好日子！”
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