Lin Yan packed away her women's attire that night after showing it to them. She continued to wear men's clothes.
The country had just experienced a period of war. Although the new emperor's army had not caused much damage to the people's property along the way, some losses were still incurred.
Therefore, at the ceremony to enfeoff the Crown Prince, the new emperor issued an edict, exempting agricultural taxes for three years and promising never to increase them thereafter.
This decree was met with gratitude from the common people, even if others remained silent.
While the new emperor's decree was indeed popular, war was costly, and the national treasury was not particularly full. Even though the new emperor was not short of money, he was now stretched thin.
Lin Yan once again encountered the female protagonist who had transmigrated.
"Minister Lin," the female protagonist called out joyfully upon seeing Lin Yan. She had a good impression of Minister Lin, who had helped her before.
Of course, this good impression did not involve romantic feelings.
She could not forget how Minister Lin had intervened when Prince Yan had been pestering her. Later, Minister Lin had even arranged for the princess to send a congratulatory gift for her wedding, which had brought her considerable prestige in her in-laws' household.
"Madam Xu, greetings." Lin Yan had not expected to meet the female protagonist here.
Seeing Lin Yan in her official robes, Wang Linlang realized she likely had official duties. However, it was already mealtime, and Lin Yan looked weary. She couldn't help but add a word of concern.
"Minister Lin, while official duties are important, you must also take care of your health."
It was true that Minister Lin was married, and someone should be looking after her at home. However, though she had only recently returned to the capital, she was aware that Princess Fu An had become the Crown Prince.
Considering that Minister Lin had transitioned from a consort to a somewhat awkward court official, Wang Linlang couldn't help but lament Lin Yan's misfortune.
"Thank you, Madam Xu," Lin Yan replied politely.
"Then I will not disturb Minister Lin's official duties. Goodbye." Wang Linlang then led her entourage away.
Lin Yan was pleased that she referred to herself as "I" rather than "this servant." Perhaps her life was a little better now than in the original story.
Lin Yan did not linger either and left the place.
The tight national treasury, coupled with the emperor's decree to waive agricultural taxes for three years, made the Ministry of Revenue's work even more challenging.
When Wang Linlang saw Lin Yan again, she couldn't help but marvel at their recurring encounters.
"Minister Lin, have you encountered any troubles recently?" Wang Linlang invited Lin Yan to sit down for tea.
This restaurant was her business. Her husband's salary was insufficient to cover their household expenses, so she had been engaged in business. Gradually, she discovered she had a talent for it.
Thus, she continued, her business growing larger and larger. Her husband's official status and her maternal family's influence provided her business with protection, making it a form of "collusion between officials and merchants."
"If it is difficult, Minister Lin, you don't have to say anything."
"There is nothing difficult about it. It's a matter of court, and everyone is aware. The national treasury is strained, but there have been severe floods in Jiangnan, and various regions have applied for funds to repair water conservancy projects.
The Imperial Observatory has also predicted continuous heavy rainfall in the summer, so these projects cannot be postponed. However, besides the labor involved, where will the money come from?" Lin Yan sighed, shaking her head. Although this was a public matter, it was known to all the court officials.
"I see! That would indeed require a lot of money. However, with the floods being so severe, repairs are necessary if possible."
Wang Linlang had not personally experienced floods, but she recalled from the original host's memories a flood during her childhood that left many displaced and resorting to begging.
"Can the court accept donations? I have some surplus funds." She thought of donating money and goods to disaster areas in modern times.
"Madam Xu is most benevolent. It is not yet time for that. If a disaster truly strikes, it will not be too late for Madam Xu to donate," Lin Yan replied, shaking her head.
"Money is not the primary issue. The main challenge in repairing the embankments currently is the use of rammed earth, which is extremely labor-intensive. A better material is glutinous rice mortar, but how much glutinous rice would be needed for such a long embankment!"
Lin Yan's brows were furrowed with worry. Grain yields were too low to feed the population; where would there be enough land to grow glutinous rice for embankment construction?
"You could use cement!" Seeing Lin Yan's predicament, Wang Linlang immediately thought of it.
"What is cement?" Lin Yan feigned ignorance.
"It is..." Wang Linlang meticulously explained everything she knew about cement to Lin Yan.
Lin Yan listened intently. "This matter may be feasible. I will have someone try it immediately. If it is successful, I will petition His Majesty for a reward for Madam Xu."
"There's no need. I merely offered a suggestion; why should I be rewarded? Besides, we don't know if it can be developed or even used!" Wang Linlang quickly declined.
"I will find some artisans from the Ministry of Works to conduct more trials."
After obtaining the concept of cement, Lin Yan sought out some artisans. The artisans, however, received more comprehensive information.
She planned to gradually bring the female protagonist into the public eye. It would be too difficult for her to navigate the court alone as a woman.
With herself, the future Empress, and the female protagonist, a transmigrator with great fortune, this path would be much smoother.
Before the weather turned completely cold, the artisans from the Ministry of Works had already developed a prototype of cement.
Lin Yan inspected it, rewarded them handsomely, and then reported the news to the new emperor.
"Yan'er, you mean?"
"This cement, while somewhat costly to produce, is far cheaper than glutinous rice mortar and has numerous other uses. I have seen it myself, and it is indeed quite remarkable."
"Do you have a finished product?" The new emperor, intrigued by the cement, excitedly expressed his desire to see it.
"Yes, I have asked someone to bring it. It's just outside."
"My child, you should have brought it in," the new emperor said, preparing to go out with Lin Yan to see it.
"This substance is not very clean, so I did not want to bring it in and soil Your Majesty's chambers."
Lin Yan accompanied the new emperor outside, where they saw a strangely shaped "stone" placed on the ground in the courtyard.
The new emperor ran his hand over the rough stone. It was made of cement mixed with gravel, with a coarse surface and an odd shape.
The new emperor drew a long sword from a nearby guard and swung it at the stone.
Sparks flew, and the clang of metal on stone echoed. The new emperor's hand went numb, but only a shallow white mark was left on the stone.
"Good, good!" This material was excellent. Lin Yan had told him that it dried in a day or two and was not particularly difficult to produce, which filled him with joy.
In that moment, he seemed to envision embankments rebuilt and the Great Wall fortified against enemies.