I Became the Master of the Empress

30 – Episode 30

He responds with interest to my words.

“What is it?”

Recently, I met with professors from the Imperial Academy and learned that the biggest problem in the empire is taxation.

“According to imperial law, each noble has the right to levy and collect taxes in their respective regions.”

“Yes, isn’t it the long-standing privilege of the nobility?”

Wrapped in the guise of nobility’s rights, it’s nothing more than a right blocking the empire’s path.

Currently, the empire’s taxes are assessed differently depending on the region.

Ranging from as low as 10% to as high as 60%.

Absurdly, there is even a system where merchants passing through city gates must pay 10% of the value of their goods as taxes.

So, while flour is abundant in the Ezeb, it is traded relatively expensively in the neighboring Principality of Francesco.

Previously, I thought it was high due to distribution costs, but…

It turns out that it’s because each gate or city gate continuously takes 10%, a fact that was shocking to learn.

Of course, the local lords who collect these taxes do give 10% each to the royal family, but this ridiculous tax system is considered one of the culprits disrupting the empire’s market.

Certainly, there are probably many other issues, but we have to unravel them one by one for now.

However, stating this directly would be unacceptable to Joanes, a staunch supporter of aristocracy, so I decided to use a trick.

“First, the queen and I must bring many nobles to submission in the future.”

Continuing as if expecting him to listen, I speak as Joanes gestures for me to continue.

“If we attack them, they will retaliate by squeezing the imperial citizens indiscriminately. In other words, the enemies will try to endure by raising taxes substantially.”

Joanes, rubbing his chin with the palm of his hand, ponderingly responds to my words.

“So, what do you suggest? Are we going to tell our competitors not to collect taxes?”

Shaking my head in response, I say, “No, that kind of bill will never pass through the Imperial Council.”

The major nobles already have vast territories, so their tax rates are relatively low. However, nobles below the rank of a count have less land, resulting in higher tax rates.

That’s the only way they can properly manage their territories and live extravagantly as they please.

“So, how about creating a tax ceiling and enacting a law that allows the toll to be collected only once?”

“Tax ceiling?”

I explain briefly in response to Yoanes’ question.

“Yes, currently the nobles are collecting taxes under various pretexts such as window tax, marriage tax, and others. We want to create a law that combines all of them and limits the taxes to no more than 30% of the taxpayer’s income.”

Yoanes ponders over my words slowly.

“Then we will also be aware that our income will decrease?”

“However, that will shake the estates of the small nobles rather than the high nobles. In the meantime, we can swallow them up.”

In reality, even if the tax ceiling is set at only about 30%, it is estimated that quite a few estates will go bankrupt.

Well, they will try to stop this bill by any means.

But I have thought everything through.

The votes in the Imperial Council are more influential the higher the rank.

Kingdom-level or Grand Duchy-level ranks have the most votes, followed by independent duchies, marquisates, and viscountcies.

“Hmm…, will that really work? I still can’t exercise the votes of Epirus and Ezip.”

When I calculated the numbers a while ago, there was still a slight gap.

But I don’t think it will stay that way.

“And do you think other nobles will simply support the bill we submit?”

I nod in response to his words and express my thoughts.

“First of all, the high nobles will have similar thoughts to us, as the small nobles unite to oppose them. This is an opportunity for us to weaken their power and devour them. Even if they don’t think that way, they will join us if we create such a public opinion targeting the high nobles.”

Even if we manipulate most of the high nobles like this, we cannot guarantee a definite victory.

Even if Yoanes, myself, and other high nobles show support, I think there will be a slim difference in the calculations, leading to rejection. But…

“But even the Free Cities will cast their votes in favor. They thrive on trade and inherently despise tolls on transit, that’s a given.”

In the end, even if they dislike me, they would welcome this bill with open arms.

Might as well involve the Free Cities in my faction at this point.

The conclusion is, combining my influence with Johannes, the votes of the aristocrats, and those of the Free Cities, the minor nobles won’t stand a chance.

-Tock… Tock…

Johannes, who seems to ponder my words for a while, taps his fingers on the table, lost in thought.

If he’s as cautious as I think, it must be a tough decision.

“Hmm… I’ll give this some more thought and inform you by letter. Right now, I want to focus on seizing Epirus and Ejup. Ah!”

After saying that, Johannes, as if recalling something, continues.

“Within the Imperial faction, it was mentioned that you plan to hand over Epirus and Ejup a year from now. The reason being, it was delayed to appease the Emperor’s wrath.”

-Chuckle.

“Of course, that’s how it is.”

As I smile brightly and nod, Johannes nods as well, then rises from his seat.

“I’ll be heading in now. You should go in early too.”

Upon this, the men sitting nearby us also stand up and follow Johannes.

“Sigh… I’m tired.”

Did I not sleep well? Today, I feel unusually exhausted.

“But is this the right move?”

The reason we hold secret meetings like this is for Johannes to discreetly control Epirus and Ejup without facing opposition from other noble factions within the Empire.

Inside the Imperial faction, the plan is for me to announce next year’s handover of Epirus and Ejup, citing a delay to pacify the Emperor’s anger.

-Chuckle.

“Naturally.”

However, I don’t intend to use this.

Creating discord among the Imperial Faction by instigating them against each other is the only way to drive out Johannes.

It will be difficult to retrieve Ephirus and Ezip from the Imperial Faction. So, for now, I’ve decided to go along with what Johannes wants.

That way, I can later fully recover Ephirus and Ezip.

While Johannes seizes control of Ephirus and Ezip and swallows up the Imperial Faction, we won’t just stand idly by.

In the midst of such complicated thoughts, the peaceful everyday scenes that enter my eyes stand out.

But… coming out like this and seeing people enjoy themselves makes me feel good.

As if what I’m doing right now feels right.

“Will I come out often in the future?”

With such thoughts, I return to the palace.

***

-Kkiik!

“I’m here.”

As I open the door to my office, a woman is sitting on the sofa, sipping tea.

“Teadora?”

“You’re late. Where did you go today?”

I speak as I take off my outerwear.

“I had some business.”

I sit across from her, gently closing my eyes and sipping tea.

“Oh, right. You were curious about how Ifa is doing, weren’t you?”

The fact that she was in my home office on such an ambitious night means only one thing.

She must be curious about why Ipha is alive during the tournament.

And she nods as if confirming my thoughts.

“Yes, you must have thought Ipha was dead to me…”

I shake my hand in response to her words.

“No. I’ve never said she’s dead or alive. I just showed her hair.”

She frowns at my words.

“Isn’t that the same thing?”

-Snicker.

“No, it’s different. I never had any intention of killing Ipha in the first place.”

Theodora, making a puzzled expression as if she doesn’t understand, speaks.

“Then… why…?”

“Do you remember the day you told me to release Ipha?”

She remembers, judging by the way she rests her chin on her fingers in response to my words.

“You made me write a contract transferring authority, right?”

“Yeah, that’s right. If you kept refusing to write it, what do you think I would have done?”

She frowns at my words.

“Then what about Mother and Joy…”

Seemingly unable to continue speaking, Theodora doesn’t finish her sentence.

“No, I couldn’t do that. Because it would turn the strengthened alliance with the Emperor’s faction and the imperial citizens into enemies.”

“Um… well?”

Ignoring the trembling voice, I continue speaking.

“In the end, my threat was just a bluff. It was an empty threat for that performance, and I happened to hear that Ipha was going to pass my information to someone else.”

Something seems to anger her at my words. She gently closes her eyes and gets lost in thought.

And then, she opens her crimson eyes sharply and speaks.

“So, that’s what it was… then why didn’t you kill Ipha? If it were you, you would have wanted to kill her because she would be on my side, right?”

As if dumbfounded by her words, I respond.

“Who said anything about seeing her as a killer? On the contrary, I actually like Ipha.”

Seeing her loyal and strong character, I wish there were more people like her.

Even though she doesn’t like me, that doesn’t mean I need to kill a loyal servant like her.

But, unable to believe my words, Theodora, with a scrunched-up face, asks.

“You like her?”

“Yeah. She’s deeply loyal. She wouldn’t hesitate to do dangerous things for her master. I actually wish I had a servant like her.”

After hearing all my words, she deeply contemplates something, and I speak to her.

“So, does that satisfy your curiosity?”

Theodora nods her head slightly in response to my words.

“Yes, well then, I should be going now.”

Looking at her shoulder as she prepares to leave her seat, I say.

“Yeah, go and rest well. I’ll probably come back late.”

There’s not even a tiny thought of going to our room, but I reassure her with these words.

However.

-Twitch…

She seems not to care, and a faint tremor runs through her as she stands there.

-Creak…

Watching Theodora leave without answering, I ponder.

Does she really dislike me going into the room?

Well, staying overnight with a man who dislikes me is already strange enough. It’s more normal to prefer not being with him. Indeed, that’s a perfectly normal reaction.

I brush off such thoughts and take my seat to attend to my tasks.

-Swish.

I spread out the reports and documents that had been piling up on the desk.

Tax reforms will benefit Johannes, so it should go well.

“Hmm. Should I get some work done now?”

It’s been quite a while since I’ve been so piled up with tasks.

I also need to handle the aftermath of the Anti-Imperial Faction.

War supplies originally stocked in preparation for the Imperial Faction.

“Hmm… Should I summon the entire Anti-Imperial Faction for the first time in a while?”

The nobles who were originally part of the Anti-Imperial Faction but left due to Baloran’s rampage have approached me as soon as Johannes and I formed an alliance. Perhaps it’s a plea for mercy…

But I need their territories.

Therefore, I cannot spare them.

I open the desk to find the document.

Found it.

-Swish.

I look at the list of war materials stored in preparation for the previous war with the Imperial Faction.

“Plenty.”

I doubt anyone has stockpiled war materials to this extent now.

The defectors from the Imperial Faction probably thought I would fall.

It should be easy to subdue the remaining Imperial Faction forces along with Agrippa and the Grand Army.

Like that…

As I review the war preparedness documents, the scenery I saw at the café earlier comes to mind.

-Sigh.

“No monsters to be found.”

I’m sure they thought they prevented a war earlier to secure the smiles of the imperial citizens.

Now they are trying to start an unjust war.

I feel a deep self-loathing.

But I only have to do what needs to be done.

With that emotional thought set aside, I turn the document to the next page.

-Swish.