Pan Chengyou
Pan Chengyou was an official of the Chinese Five Dynasties and Ten Kingdoms Period states Wu, Min, and Southern Tang, briefly serving as a chancellor during the reign of Yin's only emperor Wang Yanzheng.
Background and service under Wu
It is not known when Pan Chengyou was born, but it is known that he was from Jin'an. At one point, he served the state of Wu as the judicial officer at Guang Prefecture. At some point, there was a major legal case at the prefecture, but Pan's advice to the prefect was not heeded. He thereafter abandoned his commission and returned to his home territory, which was then ruled by the state of Min.Service under Min and Yin
After return to Min, Pan Chengyou served in its government, eventually becoming the deputy chief judge of its supreme court. Sometime after 941, when then-King of Min, Wang Xi, created his brother Wang Yanzheng, who then controlled the important city of Jian Prefecture, the Prince of Fusha as well as the military governor of Zhenwu Circuit, Wang Yanzheng invited Pan to serve on his staff, making Pan his assistant in financial matters.At that time, despite the brief détente, Wang Xi and Wang Yanzheng had been engaged in a long-time military conflict. Pan advised the cessation of conflict, but Wang Yancheng paid no heed to his advice. When an emissary from Wang Xi arrived, Wang Yancheng demonstrated his army to the emissary as a show of force and was very arrogant in his words to the emissary. Pan knelt and advised more humility, and Wang Yancheng responded angrily by stating to his attendants, "Can the flesh of the panguan be eaten?" Despite this implied threat, Pan continued to beg Wang Yancheng for caution, apparently to no avail.
In 943, Wang Yanzheng declared himself emperor of a separate state of Yin. He made Pan the minister of civil service affairs and chancellor with the designation Tong Zhongshu Menxia Pingzhangshi. Pan's colleague, the circuit surveyor Yang Sigong, was made the minister of defense and chancellor as well, but with the lesser designation Lu Junguo Shi. Still, Yang appeared to be trusted more by Wang Yancheng through his ability to extract funds for the emperor's use, including heavy property taxes and even taxes on daily essentials, leading him to receive the nickname "Skinner Yang".
Shortly later, Pan submitted a petition, pointing out 10 things that, in Pan's opinion, were problematic with Wang Yanzheng's rule of the Yin state:
- His battles against his brother Wang Xi.
- His heavy taxation and conscription of labor.
- His conscription of soldiers and giving them heavy war burdens.
- His allowing Yang's heavy taxation's, causing resentment for the emperor, but no other official dared to speak against Yang.
- His establishment of many prefectures and counties in his small state, leading to administrative waste.
- His concentrating on capturing Ting Prefecture from romp Min and thus not being concerned about possible attacks by Yin/Min's northwestern neighbor Southern Tang and northeastern neighbor Wuyue.
- His seizure of assets from wealthy merchants, his selling offices to the rich, and the result that the poor were the only ones punished.
- His taxation of fruits, vegetables, fish, and rice at various river fords, gaining little in tax revenues and causing much resentment.
- His not sending emissaries to Southern Tang and Wuyue.
- His building of palaces and overexpenditures on decorating them.