During Li Cunxu's reign After Li Cunshen's lord and adoptive brother
Li Cunxu the Prince of Jin claimed the title of emperor (of a new
Later Tang) in 923, he made Liu Xu a
Taichang Boshi (), a scholar at the ministry of worship (太常寺,
Taichang Si), and shortly after an imperial scholar (翰林學士,
Hanlin Xueshi). He was also made
Shanbu Yuanwailang (), a low-level official at the ministry of rites (禮部,
Libu), and later promoted to be
Bibu Langzhong (), a supervisory official at the ministry of justice (刑部,
Xingbu). He later left governmental service for some time when his mother died, to observe a period of mourning. After the period was complete, he was made
Kubu Langzhong (), a supervisory official at the ministry of defense (兵部,
Bingbu), and also resumed his role as imperial scholar. After Li Siyuan became emperor, Liu Xu was made a
Zhongshu Sheren (), a mid-level official at the legislative bureau of government (中書省,
Zhongshu Sheng); he later also assumed the posts of deputy minister of census (戶部侍郎,
Hubu Shilang) and scholar at Duanming Hall (). It was said that Li Siyuan respected him for his gracefulness and favored him for his mild disposition. he was also made the minister of justice (刑部尚書,
Xingbu Shangshu). After Li Congke took the throne, he put Liu in charge of the three financial agencies (taxation, treasury, and salt and iron monopolies), after the official Wang Mei (), whom he initially put in charge of the three agencies, was found to inflate the amount of treasury reserves. He was also given the additional titles of minister of civil service affairs (吏部尚書,
Libu Shangshu) and
Menxia Shilang (門下侍郎, deputy head of the examination bureau (門下省,
Menxia Sheng)). Shortly after, Feng Dao, one of whose children had married one of Liu's children, was sent out of the capital to serve as the military governor of Kuangguo Circuit (匡國, headquartered in modern
Weinan,
Shaanxi), leaving Liu and Li Yu serving as chancellors. Without Feng to moderate them, they quickly developed frequent arguments, as Liu was said to be critical and paying attention to details, while Li Yu was said to be strong-willed, particularly because when they discussed what changes might be necessary, Li Yu would satirize Liu and Feng's children's marital relationship by stating, "This was the doing of your wise marital relations. Is it not right to change it?" With them in frequent disputes, not much was being done at the office of the chancellors, causing much aggravation for Li Congke. Li Congke thus made
Lu Wenji an additional chancellor. Meanwhile, after Liu took over the three financial agencies from Wang, he had his secretary Gao Yanshang () carefully go through the records to see how much money the treasury actually still had. He discovered that much of the purported treasury reserves were in fact uncollectible debts that the administrators kept on the books to use as excuses to harshly collect from the people. Liu reported this to Li Congke and advocated a two-pronged approach — that the government make all efforts to collect the collectible debts but forgive the uncollectible ones. Li Congke's chief of staff
Han Zhaoyin concurred in this, and Li Congke issued an edict forgiving much of the debts that were accumulated from before Li Siyuan's
Changxing era (930-933). The poor were very thankful, but the administrators at the three agencies resented Liu for this reform. When, shortly after, Liu and Li Yu were removed from their chancellor posts, with Liu being made
You Pushe () and no longer in charge of the three agencies, the administrators were all celebrating, and none of them accompanied Liu on his journey back to his mansion, as was customary. == During Later Jin ==