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Chapter 519: Go All Out, Audit Ten Years of Accounts

The forces outside Asco were merely the strongest among the National Guard. According to reports from the Intelligence Bureau, at least four other National Guard units were active across Corsica.

Though they numbered only a few hundred soldiers, with the weakest unit having fewer than a hundred, they were all the more adept at concealment, making a thorough suppression difficult.

Napoleon lowered his head in thought. 'If this battle could make the Corsicans despise the National Guard even more, then the remaining smaller units wouldn't even require my direct intervention; the Corsican populace would handle them themselves.'

He looked back at the map—a remarkably detailed one drawn by the National Guard, now ironically used against them—and swiftly finalized his new battle plan.

“Relay the order: Captain Benito is to lead three companies, bypass the enemy, and establish a defensive line at the Luo’ao Mountain pass.”

He then pointed to the slopes north of Asco: “Position the cannons here. The moment the enemy approaches, unleash a full bombardment.”

“The rest of the infantry will advance to the enemy’s eastern flank.”

“Have the quartermaster prepare ample supplies at Calvi Port. We may be fighting here for a long time.”

“Yes, Major.”

Over the next day, with Napoleon’s infantry battalion from Marseille at its core, two thousand French soldiers swiftly moved to their pre-assigned positions. From an aerial view, one would observe that the National Guard was now encircled on three sides—north, east, and south—with only the direction of Asco remaining open.

Cesari waited three days without seeing any offensive launched by the opposing side, which made him feel that this French army was even weaker than previous ones. He decided to take the initiative and attack.

Early that morning, nearly 800 National Guard soldiers charged the French forces to the north—the French contingent there being the smallest, and thus presumed weakest.

However, what awaited them was a thunderous, ferocious artillery barrage. Among the battalion Napoleon brought to Corsica, only the artillerymen were truly elite—the very battery he had commanded during his service in the Guards Corps.

The terrifying density of fire and pinpoint accuracy utterly stunned Cesari’s soldiers.

Immediately after, French skirmishers, who had been waiting nearby, charged into the chaotic ranks of the National Guard. Close behind, the two artillery companies advanced as well, delivering two rounds of grapeshot point-blank into the Guard's faces.

In less than half an hour, Cesari’s main force was scattered, retreating in disarray and lamenting their defeat.

Simultaneously, the main body of French infantry on the eastern flank began to press forward.

As Napoleon harbored considerable doubts about the combat effectiveness of this Corsican garrison, he merely put on a grand show of force, with no real intention of engaging in a full-scale battle.

But Cesari, his courage shattered by the artillery bombardment, had completely lost the will to fight. He immediately ordered his entire army to retreat into Asco, preparing for a desperate last stand behind the city walls.

Once all National Guard soldiers had entered the city, Napoleon immediately ordered a halt to the pursuit, then deployed his troops to block the two access routes into the city.

For the next fortnight, the French army simply held their positions, defending stoutly without any sign of intending to attack.

However, Cesari found himself in a predicament—

Asco had fewer than 10,000 residents. This was already considered a sizable town in Corsica, especially when one considered that the capital, Ajaccio, only boasted sixty to seventy thousand people.

Yet, his army still numbered over 1,200 soldiers, and their supplies were long exhausted, forcing them to procure food and wine from within the city.

With so many soldiers, the city’s food reserves were quickly depleted.

How could hungry National Guard soldiers, armed with muskets, simply resign themselves to starvation? Thus, the last remaining grain stores of Asco’s citizens were "extracted" through various means.

Immediately, widespread suffering descended upon the city, with violent incidents over food pervasive. The citizens’ attitude towards the National Guard swiftly shifted from sympathy to hatred.

Finally, one month after Napoleon had besieged Asco, members of the city’s merchant guild organized the citizens to secretly set fire to the National Guard’s ammunition depot.

The next day, Napoleon, having received the news, led his troops into the city. The citizens enthusiastically cooperated with the French army in rooting out the 'grain-stealing scoundrels,' and the battle concluded in less than half a day.

Cesari’s soldiers were almost entirely annihilated; at least a hundred of them perished at the hands of the fierce Corsican citizens.

Napoleon, who had brought large quantities of grain to Asco, became a great hero to the citizens. The Municipal Commissioner even held a grand welcome ceremony for him in the square.

The news of people starving to death in Asco due to the National Guard plundering food quickly spread throughout Corsica, making the National Guard the public enemy number one.

Less than a fortnight later, two more National Guard units were suppressed by Napoleon. For the first time in nearly a century, the island’s separatist armed forces had almost entirely vanished.

...

Second floor of the Tuileries Palace.

Robespierre looked at the Crown Prince with some surprise. “Are you suggesting we audit the Tax Farmers’ accounts nationwide?”

“Precisely,” Joseph affirmed, nodding. “And we’ll be retroactively auditing the tax accounts for the past ten years.”

'Since those Tax Farmers chose not to cooperate, he had no choice but to go all out on them.'

He was certain that these individuals’ tax records wouldn't be clean. As long as irregularities could be found, they could be penalized with hefty fines. At that point, merely purchasing a few National Bonds wouldn't resolve their issues.

Robespierre wasn't very familiar with auditing. Beside him, Fulco, the Director of the Tax Bureau, immediately widened his eyes, expressing his difficulty:

“Your Highness, even if we obtain the Tax Farmers’ accounting documents, there are tens of millions of tax records each year. Trying to find problems within them would be harder than finding a diamond at the bottom of the Atlantic Ocean...”

“What’s more, it’s already nearly impossible to ascertain issues in accounts from even three years ago, let’s alone ten years back...”

Joseph smiled. “You need to approach this differently.”

“If there are problems with the tax accounts, who would know best?”

“The taxpayers themselves.”

“Even if they were overcharged by a single sou in taxes, even if it happened ten years ago, they would remember it perfectly clearly.”

“So we simply need to issue a public announcement, inviting citizens to file ‘tax appeals’ at local Tax Bureau offices. You can then have your people cross-reference the corresponding accounts based on their testimonies, and problems will quickly emerge.”

“Oh, and by the way, I will arrange for the major newspapers to cooperate, listing the tax regulations for each past year in detail for the public to cross-check.”

Fulco and Robespierre exchanged a glance, a sense of profound admiration rising within them. The Crown Prince’s method was absolutely brilliant; it was bound to uncover a multitude of accounting irregularities.

But he immediately wore a pained expression again. “Your Highness, even if it’s just cross-referencing, with the current staff of the Tax Bureau, it would likely take over half a year to complete the audit...”

Joseph nodded. “I can arrange for Archbishop Brienne to reassign personnel from the finance department to assist you.”

“Furthermore, we can invite members of the accounting guilds and students from various universities to help. If we offer them some payment, they shouldn't refuse.”