皇帝策划“被捐款”
清代中央财政结存最高的一年，是乾隆四十二年（1777）。据户部银库黄册，这一年的财务数据，为：旧管，7466万；新收，1811万；开除，1095万；实在，8182万。按，旧管、新收、开除与实在，四个名目，合称“四柱”。四柱清册法为吾国传统会计法，创立于唐代，沿用至清末。用现代会计术语，四柱分别相当于期初结存、本期收入、本期支出与期末结存。
经过顺治、康熙、雍正、乾隆四朝，一百多年的时间，好容易攒下八千馀万两银子，交出一分漂亮的财报，谁能想到，再过七十馀年，国库里的实在银两竟比不上当初的零头。且看是如何败家的。
最大的败家子，不是别人，正是高宗弘历。在他手上，固然录得最高的实在数，然而，到嘉庆三年（1797），只剩下一千九百万。不过二十年，六千万两银子，没了。钱都花哪去了？边疆的战事，名园的兴造，外省的巡幸，诸凡所谓“盛世”必须的文治武功，在在皆要花钱。弘历大胆施行“积极财政”，钱就这样给造没了。钱没了，弘历还挺安逸，自称“十全老人”，以为“旷古未有”。其子仁宗颙琰，乐不起来，只能汲取教训，稳健理财，不再追求虚头巴脑的盛世风光，总算扳回一局，卸任时留下二千七百万。继位的宣宗旻宁，克承父志，崇俭去奢，一度创造了三千三百万的佳绩，颇有恢复元气的指望。无奈，旻宁八字太差，命不该富，陡然与国际接轨，遭遇了鸦片战争，军费及赔款花差极大，最终导致巨亏。道光三十年（1850），国库仅馀八百万矣。然而，其子文宗奕詝更惨，登基即与太平天囯大开内战，敌占区的赋税收不上来，各地军队的费用却不能少，于是，至咸丰三年（1853），实在一栏填的数字是1,696,897两，创了新低。但是，最惨的是，169万并非真金白银，只是账面数据，经审计，当年的库存“实银”，只有118,709两。
就这么点银子，还教人家怎么做皇帝？当时若有退出机制，我敢赌五毛钱，奕詝会选择辞职。奈何做皇帝没有辞职一说，奕詝还得硬着头皮干下去。封建社会真是暗无天日啊。左支右绌，计无所出，奕詝一想，对不起，朕只好玩厚黑了。黑谁？黑“富绅”。请注意，此所谓富绅，不是指有钱的百姓，而是指家资丰裕的在任及退休高官。百姓按时足额纳了税，即已完成对国家的义务，哪怕政府濒临破产，他也不用再多出一文钱来搞什么“同舟共济”。民犹水也，与坐船的可不是一伙。这个道理，今人有不明白的，古人大体却还拎得清。
三年二月，财政上的当务之急，是没钱给在京官员发工资。御史文瑞出了个主意，说，“令富绅捐助，即可凑成巨款”。这一招，八成不是文瑞想出来的，而是先承了皇帝的“意旨”。奕詝装糊涂，问，都有哪些富绅啊？文瑞立马开了单子，包括历任宰相——穆彰阿（革职）、潘世恩（致仕）、卓秉恬（在职）、耆英（降革）与陈官俊（已逝）——在内，共计十八家。奕詝说，好吧，“所指各家均于初十日赴户部衙门候旨，有老病不能亲往者，著子弟一人代之”。
届期，退休高官济济一堂，见面，寒暄数语，各就为啥子来户部报到交换了意见，迅速达成共识：“今日之集，必系劝捐”。随後，又就如何完成这项政治任务，开展讨论，一致认为：各家虽有富名，但多为不动产及投资，并无大笔现金，即算全数拿来充公，也是缓不济急，应请皇帝宽限一个月，才好筹集现金。大概是看老干部们商量妥当了，惠亲王、恭亲王、僧格林沁及户部尚书文庆，方从堂後走出，宣读圣谕：“文瑞所奏之人，皆系受国厚恩，当此时势艰难，谅各情殷报效，……”；穆彰阿历官最显（大学士，军机领班大臣，俗称“首相”），结局最惨（文宗登基即遭罢斥），跪在头一位，在这风雨飘摇的时候，想想国家，看看自己，不由得百感交集，“当即伏地痛哭”。随跪于後的诸人，亦皆内牛满面。
哭毕，“三位王爷即邀诸老在大堂茶话”，泪痕犹在，开始算帐。你来我往，商讨“久之”，穆、卓、耆，三家共捐四万两；潘世恩，三千两；孙瑞珍（户部尚书），五千两。其中，捐额稍巨之家，以筹款需时，允许分期付款；如崇实（通政使），三日内缴三千两，一月内，续缴九千两。王爷们对此表示欣慰，赞他“爽快”。然而，也有报出一个数字，被王爷打回要求加码的；如陈介祺（官俊子，翰林编修），请捐一万，僧格林沁不同意，说，你家最近刚收了一家银号，这些人里就你家最有钱，咋能捐这么少？最终，以四万成交。事後统计，十八家共捐二十馀万。
捐款，一般而言，要自觉自愿，而由皇帝下了圣旨，号召捐款，则可称“被捐款”。今人有抱怨被捐款者，看了这个故事就知道，早有典型，吾道不孤矣。
此外，这次被捐款活动，据说与文瑞素来嫌恶陈介祺有关。僧格林沁当时主持军务，何能对陈家的投资项目如此门清？必也是文瑞事先做了详尽调查，并极力怂恿勒捐巨款所致。而奕詝尽管一年前罢了穆彰阿的官，犹有馀憾，明知他虽曾位极人臣，其实家底不厚，却非要让他列名“富绅”，破财出血，方能泄愤。
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