On December 9th, following breakfast, Jin sought out Elsa.
"......Is something wrong, Jin-nii?"
"Ah... well. Um, I was thinking of visiting your family home today, Elsa."
Elsa tilted her head slightly at the suggestion. "Why?"
"What do you mean, why? Well, you know... to pay my respects to your parents."
"Eh..."
As Jin's intention finally sank in, Elsa's face flushed crimson.
"L-Look, I've never actually introduced myself to your mother here. Besides, you're a Baronet now, so it’s getting a bit awkward for you to keep calling yourself my sister, isn't it?"
"T-That’s..."
As they were speaking in the hallway, a flustered Reinhard hurried toward them.
"What are you two doing standing around here? I just received word that Her Majesty is making an imperial progress today!"
"What!?"
An imperial progress meant the Empress was traveling to inspect various regions. Known for her spontaneity and light-footed nature, she had decided to visit this area to conclude the year 3457.
"......I suppose the visit to your parents will have to wait," Jin said.
"......Mm."
With that, Reinhard’s mansion and the rest of Kalts Village descended into a flurry of activity as they prepared for the imperial welcome.
At 11:00 AM, the imperial carriage of Empress Gerhardt Hilde von Rubiss Shouro arrived in Kalts Village.
"Her Imperial Majesty, the Empress of the Shouro Empire, has arrived!"
The guards' voices rang out as the carriage door opened.
First to descend were the entourage and escorts: Degauss, the Magic Technology Minister; Flora, the female knight of the royal ritter; and finally, the Secretary. The Empress herself stepped out last.
"Everyone, I thank you for this warm reception."
After addressing the villagers, who were bowed low in their deepest respects, the Empress turned her attention to Reinhard.
"Lord Reinhard Randol, it appears you have been governing this land quite well."
"I am humbled by your words, Your Majesty."
Flanked by the royal ritter, the Empress made her way to Reinhard's mansion, Rankenhaus.
"This is quite a lovely residence."
Once they were settled in the parlor of Rankenhaus, the Empress's tone shifted back to its usual casual manner. Seated with her were Degauss, Flora, and the Secretary.
"I have received Degauss's report regarding the new ship. Reinhard, Elsa, Jin-kun—well done, all of you."
The Empress then turned her gaze toward Reiko.
"And Reiko-chan hasn't changed a bit, I see."
The Empress spoke warmly even to Reiko, acknowledging her status as an Honorary Squire.
"......I am an automata. As long as Father desires it, my duty is to remain exactly as I am."
At that moment, the maid automata Bella entered to serve tea.
"Thank you.......You are Reinhard's automata, yes?"
"Yes, Your Majesty. My name is Bella."
"I see. A very lovely automata indeed."
Magic Technology Minister Degauss took the first sip of the tea, acting as the official poison tester.
"This is a remarkably fine tea."
Reassured, Flora, the Secretary, and finally the Empress all took a drink.
"It truly is delicious."
"I am honored, Your Majesty."
The group spent a short time enjoying the tea, but given her position, the Empress could not afford to remain idle for long.
"The reason I have visited Lord Reinhard Randol today is that I heard you have successfully implemented a 'family register' system."
"Yes, that is correct."
Since becoming the lord of Kalts Village, Reinhard had dedicated himself to the creation of such a register.
"I will require a detailed written report later, but I would like to hear an overview now."
"An overview, Your Majesty?"
"Yes. The difficulties you faced in creating it, points of caution... but most importantly, I want to know for what purpose you built it and how you intend to utilize it."
Unlike modern Japan, introducing a system to manage residents through a family register into a society that lacked the concepts of permanent addresses or residency records was a monumental task. Above all, the system would never function smoothly unless it provided benefits to both the lord and the residents.
"If you simply create a register for the purpose of collecting taxes, residents will naturally avoid reporting their details, will they not?"
The Empress was pointing out that a system benefiting only the ruler was destined for failure.
"Yes. I took that into account. First, I gathered all the residents and held an explanatory meeting."
"I see. And then?"
"I informed them that I wished to create a ledger recording every resident's name, date of birth, and address."
"Did you not face opposition or complaints?"
The Empress's suspicion was on the mark.
"Yes, quite a lot, actually. Therefore, I moved on to explaining the benefits for the residents."
"That is exactly what I wish to hear."
Thanks to the knowledge provided by the Fuhrer, the Empress understood the theory of managing subjects through registers, but her understanding was limited. While a prototype of such a system existed in Asunt, the capital of the Kingdom of Egerea, the high turnover of people in the capital meant it did not function well in reality.
Furthermore, the Fuhrer's knowledge was fundamentally at an elementary school level, which was somewhat lacking for a high-level statesman. However, Reinhard had been at Jin's side and had acquired far more advanced insights. The Empress suspected that because he was Jin's friend, Reinhard was likely doing something innovative, which was why she had come to see for herself.
"I focused on 'welfare'."
"Welfare, you say?"
Welfare—the concept of providing residents with a baseline of happiness and support.
"However, simply using the word 'welfare' meant nothing to the residents, so I provided concrete examples."
The Empress nodded silently, prompting him to continue.
"I told them that if they fell victim to a crime like theft or violence, those listed in the family register would receive priority assistance. Conversely, I made it clear that if someone committed a crime and was found to be unregistered, their punishment would be significantly harsher."
"Ah, I see. A carrot and a stick."
"Next, I informed them that those in the register could come to me for consultation if they were in trouble. Furthermore, I offered to lend up to fifty thousand Tolls interest-free for a period of up to six months."
"That was a bold move."
Unlike in Loizart, fifty thousand Tolls was a significant sum in Kalts Village—roughly enough to sustain a family of five for four months.
"Yes. It was... for lack of a better term, a 'lure'."
Reinhard added that it was a way to show them the personal value of the system to gain their cooperation.
"Naturally, I conducted thorough background checks before lending any money. I insisted on knowing exactly what the funds were for and required them to report the results of the expenditure. I also made it clear that if the results were unclear, the money would be recalled immediately or their assets seized."
"And? What were the results?"
"Well...... in the first month, we had four loan requests. One of them seemed suspicious, and upon investigation, we discovered the resident intended to use the money for gambling."
"And the consequence?"
"Since I had established that such dishonesty would result in a banishment sentence, the individual was exiled. We have seen no similar fraud since then."
"I see. And for your part, since the tax base is now clearly defined, it becomes much harder for them to hide their harvests. Ultimately, this leads to an increase in revenue, doesn't it?"
"Precisely, Your Majesty."
In almost any territory, farmers sought to pay as little tax as possible, while lords sought to extract as much as they could; a deep chasm usually existed between them. Only in a place like Jin's Kaina Village was that gap nonexistent. By creating a family register, Reinhard aimed to define the tax obligations clearly and bridge that divide.
"I understand the gist of it. You may submit the specifics in your report. We don't have much time left."
The sundial visible through the window was already pointing toward noon.
"If it would please Your Majesty, I would be honored if you would join us for the midday meal."
The invitation came from Jin. Since the words came from Jin rather than Reinhard, the Empress blinked in surprise for a moment before a smile lit up her face.
"My, how delightful. I shall look forward to it, Lord Jin Nidou."
Leaving the parlor, Jin sent instructions to Laojun via Reiko: Send enough miso and bonito flakes for ten people.
The request was fulfilled almost instantly.
"Alright, Reiko, I need your help.......Actually, I'm going to have you do most of the work."
"Yes, please leave it to me, Father."
Borrowing the kitchen of Rankenhaus, Reiko set about preparing miso soup. For the ingredients, she used devil bulbs and onions. Since the kitchen staff were already experts at cooking white rice, Jin had no concerns on that front. He left the rest of the menu to the Chef.
"My, what is this soup!? It goes wonderfully with this nogi... no, with this rice!"
To Jin's immense relief, Her Majesty the Empress took a distinct liking to the miso soup.