The so-called Blank Seal Case, when summarized, is actually not complicated.
According to the laws of the Great Sheng Dynasty, the taxes collected from each county had to be reported up the chain, the prefectural governments would check the reported taxes of each county, all the way up to the Ministry of Revenue.
Once the Ministry of Revenue had calculated the true taxes stored in the national treasury, it would then compare this with the reported figures from the various localities to ensure that the two numbers matched.
If there was a discrepancy, then the figures would need to be recalculated and resubmitted.
However, in the early years of the Great Sheng Dynasty, a large portion of taxes were paid in kind, meaning these included not only silver taels but also grain, cloth, silk, salt, and so on, and even trivial items like a few taels of vermilion.