Chapter 82:
Isaac approached Delia with a logic similar to the one he used with Juan.
“Bishop Juan has decided to dispatch 3 priests and 5 paladins here.”
Delia, who was preparing to leave Issacrea, was startled by this news.
In reality, priests capable of performing miracles hold immense status and influence. If these were priests sent by Bishop Juan, it was certain that they could perform genuine miracles.
Although she had expected that priests and paladins would be sent to the newly established monastery, she hadn’t anticipated such a large number. It was a number suitable for dispatch to a major city like Seor.
“Why so many? Has another angel come here?”
“They probably want to firmly establish this place as a monastery territory.”
Delia frowned deeply and muttered curses about Juan under her breath. While her faith in the Codex of Light was beyond question, it didn’t necessarily extend to reverence for the priestly hierarchy.
To Delia, Juan’s actions seemed transparent.
‘So, the idea is to solidify influence over the territory while the Paladin is away on his noble quest? To sideline Isaac? That sounds like something that greedy old man would do.’
Delia realized that leaving things as they were wasn’t an option. She was already aware of Isaac’s ambitions. Whether or not he joined the Emperor’s faction immediately, having a territory would pose a fundamentally different issue if he ever did join the Emperor’s forces.
“Lord Issacrea, is there anything the territory needs? A new domain like this must have many needs.”
Delia was well aware of what a new lord would most need.
“If necessary, I can offer a substantial loan under very favorable terms.”
Under the Emperor’s patronage, Delia possessed significant wealth.
However, she had no intention of simply handing over money to Isaac. Giving money would end the matter, but creating debt allowed for ongoing influence under that pretext.
Delia didn’t mind if Isaac was unable to repay the loan. It was enough for him to remain under her influence. In fact, she preferred that he couldn’t repay it.
“I have no need for a loan.”
Isaac, who seemed well aware of her thoughts, promptly refused. Delia, knowing he had almost no money aside from what was needed to rebuild the monastery, looked at him in surprise.
However, Isaac spoke like a seasoned merchant.
“Instead, exempt Issacrea from taxes for a while so that it can properly establish itself. Then, the domain can sustain itself with its own strength.”
All territories in the Empire are naturally subject to taxation. However, taxation at that time involved a chain where serfs collected taxes and passed them to their lord, who then took a portion and passed it up the hierarchy. Tax rates and regulations varied wildly from one domain to another.
Since Isaac had effectively received the territory from Duchess Delia Lyon, the authority to collect taxes rested with her. At Isaac’s request for a tax exemption, Delia felt as though she’d been struck, yet she couldn’t help but laugh at the absurdity.
‘It’s something I’d never expected to hear from a Paladin.’
Isaac’s proposal wasn’t novel. Delia, as a grand lord, often heard pleas for tax reductions or exemptions. What made it remarkable was that it came not from a minor lord or merchant but from a Paladin.
Normally, the Codex of Light’s church, which operates on donations, enjoys wealth comparable to the royal family without paying taxes, as they have no essential expenditures for running the Empire. Therefore, the church typically desires money itself, not concerned with taxes they don’t pay.
Delia could sense from Isaac’s tax talk that he was already a prepared lord.
“The position of Isacrea makes it difficult to apply standard tax rates. However, it’s impossible to fully exempt you from taxes, as paying them is a duty of Imperial citizens.”
“Even for a monastery territory?”
“It’s still a territory granted by the Emperor’s representative, me.”
“Very well. Then, could you at least exempt us from mineral and trade taxes for a while? These are the main sources of income for Isacrea, and exemption would allow us to find a way forward.”
Isaac quickly offered a compromise.
Once again, Delia felt that Isaac was a prepared ruler.
From her perspective, she had to concede something comparable to the priests and paladins to Isaac. However, completely exempting him from taxes would almost declare the land as church territory.
Since Isacrea’s main income was from mining, exempting just the mineral and trade taxes could firmly demonstrate the land’s ownership by the Empire.
Since Isacrea’s main source of income was from the coal mining industry, exempting it from mineral and trade taxes alone could definitively show that the land belonged to the Empire.
By naturally securing a concession from Delia, Isaac managed to secure his share of benefits while providing her with a reason to agree.
“That should be acceptable. Let’s see, I will grant an exemption from the related taxes for the next three years. We can adjust the other conditions later.”
After all, in two years, the Dawn Army would be formed. By then, religious fervor would be rampant, and Isaac was confident that he could negotiate even better terms than now.
“Agreed.”
“I will send my secretary to draft a document detailing this agreement. It’s best to have these things in writing.”
With both parties satisfied with the transaction, Delia prepared to depart. Holding the reins of her horse, ready to leave, she suddenly asked Isaac a question.
“Lord Isaac Issacrea, may I ask your age?”
“19 years old.”
Isaac deliberately overstated his age, not wanting to seem too young.
“Ah, older than you look. Are you seeing someone?”
Isaac froze for a moment at Delia’s question, prompting her to burst into laughter.
“No, I wasn’t implying that. Even if you’re handsome, I’m not considering you for courtship. Why would I, at my age? But my daughters would surely fancy you at first sight.”
With a wink, she spurred her horse forward.
“Visit the capital sometime! My daughters, cute like me, are of marriageable age and waiting!”
Delia, not outdone in stature by her accompanying knights, rode off with a hearty laugh. Isaac could only offer a half-hearted farewell.
***
‘Good. The tax exemption went smoother than expected.’
Isaac’s exemption from mineral and trade taxes was intended not only to maximize income but also to avoid detection.
He planned to secretly sell off parts of the angel while redeveloping the coal mines. Fragments of an angel could be used to create valuable artifacts imbued with miraculous powers, attracting eager buyers. He also wanted to keep whatever happened within the domain as hidden as possible.
Tax records were, in this regard, the easiest means for speculation and scrutiny.
‘It’s not for nothing that the FBI looks into the tax records of drug organizations…’
While such investigative techniques might not exist in this world yet, if the flow of goods out of the domain were tracked, it could raise suspicions.
With this, Isaac had laid the foundational groundwork for veiling Isacrea.
His next task was to send letters to the connections he made in Soer.
“…Why do I have to do this?”
The inquisitor, Isolde, looked at Isaac incredulously.
Isaac shrugged and replied.
“Well, you agreed to monitor me, right?”
“Shouldn’t I stay here to keep an eye on you then, rather than run errands like delivering letters?”
Isaac grinned and tapped two letters in his hand.
“To explain, this letter is for Caitlin, the Seor branch head of the Golden Idol Guild. While the Golden Idol Guild may be friendly donors to the Codex of Light and faithful contributors, their adherence to other faiths hasn’t changed. Doesn’t it concern you that I’m sending a letter to such people, considering the content and recipient?”
“…It does concern me.”
Isolde reluctantly admitted.
She was staying to ascertain if Isaac harbored any heretical beliefs, so it was appropriate for her to be informed if he was contacting other faiths. Isaac tapped on the second letter.
“This letter is for Jacquette, a scoundrel we met in Seor. A former leader of the Barbarian gang who once sought to kill me, but…”
“Yes?”
“…has now reformed and is leading a virtuous life. However, the fact that she was a defector from the Barbarians, and still leads a group of Barbarians, hasn’t changed. I’m sending a letter to such a person. Doesn’t that concern you?”
“Certainly… it does.”
“So, would you rather stay by my side observing mundane administrative tasks, or monitor and verify the suspicious actions of a dubious knight?”
Isaac’s logic was flawless, leaving Isolde no choice but to agree to the errand of delivering the letters. Even if she inspected the letters now, she would eventually have to go to Seor to meet and investigate the recipients.
Before leaving, Isolde asked Isaac.
“May I read the letters?”
“If an inquisitor wishes to inspect the letters, how could I, a servant of the Codex of Light, refuse? Do as you please. However, if you respect etiquette, I assume you’ll seek the recipients’ permission before reading.”
Giving her the choice implied that reading them without permission would be a shameful act.
Isolde sighed heavily.
Normally, in an investigation, permission would not be sought; the letters would simply be taken and read. However, these letters were not hidden or sneaked away; Isaac had handed them directly to Isolde.
This complicated her feelings.
“Since I’ll meet them anyway, I’ll ask them. But I’ll read them even if they refuse.”
Isaac was not worried by Isolde’s declaration.
He wouldn’t have entrusted her with the letters if their contents were dangerous to reveal.
‘Maybe the curiosity will make her hurry back. Will it take about a week?’
It had taken nearly ten days for Isaac to travel from Seor to Isacrea, considering the group’s size and encounters like troll attacks. However, as Isolde was alone and motivated, a week seemed sufficient.
Besides, if the content was harmless enough to risk detection, it was better to openly allow inspection than to create suspicion by using intermediaries like Zihilrat or Hesabel.
‘With a week bought, something is bound to happen in the meantime.’
The last reason Isaac sent Isolde away.
He was waiting for someone.
While Isaac was fully capable of avoiding her scrutiny, the person he awaited might not be. Surely, they would seize the opportunity of the inquisitor’s absence.
Isaac decided to wait and see how to proceed with Isacrea.
***
Night.
A man was climbing a mountain.
He flinched at the remnants of a fierce battle in the valley but continued past the debris toward a cave.
The cave led directly to the abandoned mine. Soon, the man stood before the angel, sealed by the priests of the Codex of Light.
The sight of the angel, encased in numerous seals and golden threads, elicited a sigh from the man. The angel appeared trapped by the golden threads. Attempting to approach, the heat emanating from the threads forced him to recoil.
“I never expected that among those who came with the central nobles, there would be a heretic.”
A voice echoed from the darkness of the cave. Startled, the man attempted to draw his sword but fumbled and dropped it. Hurriedly picking it up, he looked up to hear a mocking voice.
“Eidan Bearverk, was it? The merchant from the northern consortium.”
With grey hair and a beard, Eidan Bearverk glared at Isaac with anxious eyes.
Isaac remembered him.
Though many had left with Delia and Juan, a few remained in the village, including the priests and paladins left by Juan, Isolde, and Eidan.
Eidan, who had been the loudest about securing money or territory over the church and the emperor’s power struggle, had a scholarly air unlike other nobles, leaving a deep impression on Isaac with his sharp remarks.
“Why are you here? To take back the angelic fragment as compensation for the money you couldn’t collect?”
Isaac feigned guessing his motive.
Eidan bit the bait.
“…If I could get an angelic fragment, it would more than compensate for the losses…”
“No, that’s not it.”
Isaac immediately denied it, his smile shining through the darkness.
He produced something from his pocket. Eidan’s eyes flickered intensely.
What Isaac revealed was the very white slab created by Lisfen Hendrake and reviewed by Kalsen Miller.
“Is this what you’re looking for?”