By October, the autumn-sown wheat had begun to sprout.
"I reckon they'll be here soon," Martha muttered to herself.
Jin caught the remark. "Who’s coming?"
"The tax collector."
"The tax collector?"
I guess this world has taxes too, Jin thought. The word immediately conjured images of either a greasy, middle-aged man or a gaunt miser obsessed with coins.
Once, back at the Nidou Orphanage, someone from the tax office had paid a visit. They hadn’t been hiding anything or evading taxes, so the official had left quickly enough.
"How much do they take?"
Martha tilted her head as she considered the question. "Hmm, if I recall, last year we paid in wheat..."
From Martha’s explanation, Jin gathered the amount was roughly five tons. Given that the village’s annual consumption was between ten and fifteen tons, the tax amounted to anywhere from a third to a half of their stores. It seemed like a relatively light burden.
"Is the rate fixed?" Jin asked.
"Yeah, it seems to be decided by the number of households."
Apparently, inspecting every individual’s harvest was far too much work, so this was their solution. In Jin’s original world, this was similar to the Joumen Law implemented during the Kyoho Reforms of the Edo period. Since a nation’s budget was hard to plan when revenue fluctuated with every harvest, the system made practical sense.
However, since there were years when people simply couldn't pay due to crop failure, there was a provision called hamen that allowed for a tax reduction.
"They come to check if we can actually pay, and to set the rates for next year," Martha explained.
"I see. And how do we transport the wheat?"
"The tax collector escorts us while we take it to Toka Village. Government officials come to pick it up from there."
It seemed the state didn't bother sending collectors all the way to this remote frontier.
"That makes sense."
Jin decided to ask a question that had been bothering him for a while. "By the way, I’ve been wondering—isn’t a two- or three-day journey dangerous? What about wild beasts or bandits?"
"Bandits? I haven't heard a peep about bandits since the day I was born. In a backwater place like this, what would they even stand to gain?"
"Well, when you put it that way..."
"As for beasts, well, they show up. Wolves are the real danger. But the wolves around here are small, so they aren't much of a threat unless they attack in a pack. Besides, everyone carries a beast-repelling bell."
"There’s such a thing?"
Jin made a mental note to ask to see one later; it might be a magic tool. After all, Jin knew of monster-repelling bells, but he hadn’t heard of a version for ordinary beasts.
As it turned out, the beast-repelling bell was essentially just a low-grade version of the monster-repelling variety.
Two days after that conversation, a traveler arrived in Kaina Village.
"Ah, finally. I made it."
The traveler appeared to be a young woman. She had a small frame protected by a breastplate, and a short sword hung at her waist. Mounted on her horse, she possessed the air of someone with status. She was the tax collector assigned to Kaina Village.
As her horse plodded along, she called out to a nearby villager. "Um, excuse me? This is Kaina Village, right?"
"Yes, that's right."
It was Jin who answered. He had just returned from collecting natural rubber sap.
"Oh, thank goodness. I was afraid I’d ended up in the wrong village entirely."
"U-Um, excuse me, but who are you? I'm Jin, a resident here."
Jin addressed the woman, who looked so relieved she seemed on the verge of tears.
"O-Oh, forgive me! I am Lishia, the tax collector assigned to Kaina Village starting this year."
Internally, Jin felt his mental image of a tax collector shatter with a loud crash. Keeping his composure, he replied, "Ah, how very polite of you. You said you’re new this year? In that case, you must be unfamiliar with the area. Shall I guide you to the Village Chief's house?"
"T-That would be a huge help! Yes, please!"
She accepted his offer with such desperation that Jin couldn't help but chuckle. He took the lead, guiding her toward the chief’s residence. Along the way, Lishia spoke up tentatively.
"U-Um, how is the wheat harvest looking this year?"
"Ah, you’d be better off asking the Village Chief about that. He’ll have the details."
"T-That’s true, isn't it?"
Jin stole another glance at the woman on horseback. She was petite with a youthful face, bright brown hair, and eyes of the same shade. No matter how he looked at her, she didn't seem quite like an adult.
"Um, Lishia-san, if you don't mind my asking, how old are you?"
"Eh? U-Um, I’m fi-fifteen! I-Is that strange?"
Jin gave a wry smile. "I’m not sure 'strange' is the word. You just seemed a bit inexperienced."
"Ah, y-yes! This is my first assignment since entering the service of the Kingdom!"
"Your first job for the Kingdom? That must be nerve-wracking. But you should try to relax a little."
"Y-Yes, thank you very mush..."
She bit her tongue.
Jin was reminded of the kids back at the orphanage who would get just as tense before their high school entrance exams.
"M-My family is part of the new nobility, so I’m not really used to these things yet."
"New nobility?" Jin asked, the term unfamiliar to him.
"You haven't heard? The king before last purged the corrupt nobles, so they’ve been filling the vacancies by promoting wealthy commoners or soldiers of merit to baronet or ritter."
"That's a first for me."
"I suppose so. News from within the castle doesn't exactly travel this far out."
He wondered if she should be spilling all this to a complete stranger, but since Jin had no intention of gossiping, he simply listened. Perhaps because of his calm demeanor, Lishia’s tension finally began to fade, and her speech became less stiff.
"My father was appointed as a ritter because of his service during the border disputes with the southern countries. I’m doing this job because they said I could be made a ritter myself if I prove my merit."
"I see. It sounds like quite a lot to handle."
Power and status were nothing but a headache; Jin felt that realization sink in once more.
"Ah, this is the Village Chief's house."
The village was small, and they had reached their destination while they were still talking.
"You’ve been a life-saver, Jin-san."
"Don't mention it. Well, I’ll be off then."
With a nod, Jin headed back to Martha’s house, bucket of natural rubber in hand.
"I'm home."
"Welcome back, Jin Onii-chan! Did you bring back more rubber?"
Hanna ran out to meet him. She always looked forward to whatever Jin made with the material. He had already added elastic to her undergarments, making them much more comfortable to wear.
"Oh, welcome back, Jin," Martha added.
"I just ran into the tax collector and showed her the way to the Village Chief's house," Jin told her.
Martha tilted her head. "Eh? That person should know the village like the back of their hand."
Jin had expected that reaction. "Actually, there's a new one this year. She’s a fifteen-year-old girl. Said she’s from the new nobility."
"Is that so? Well, it's no wonder she was lost then."
Jin felt a tug on his sleeve. He looked down to see Hanna pouting slightly.
"Was that lady a beauty?"
"Huh?"
"Did you help her just because she was a beauty?"
Jin found himself struggling for an answer. "N-No, that's not it. I mean, she was cute, but—ow!!"
Hanna pinched him.
"Look, if someone is in trouble, you’re supposed to help them, right? That’s all it was."
"He's right, Hanna. You should always lend a hand to someone in need," Martha added, throwing him a lifeline.
Jin quickly followed her lead. "I'm only here because you helped me when I was in trouble, Martha-san."
Hearing that, Hanna finally seemed satisfied and let go of his arm.