The fantastical spectacle did not last long.
In stark contrast to the awe-inspiring majesty that had just filled the room, the end came with anticlimactic swiftness.
As though the air had been let out of a balloon, Bahamut's power drained from Kate. She reverted to her original form and slumped powerlessly to the ground.
"Are you all right?"
"I'm... fine. Just a little tired..."
"Hmm."
I checked on her.
Her face was paper-white, but that was a typical reaction to severe exhaustion. Other than sheer fatigue, it seemed there was nothing genuinely wrong with her, just as she had said.
"Still, while possession works, it's useless if it wears off this quickly."
"Your Majesty, please allow me to try as well."
"Very well. Bahamut, do the same with Zoe."
"Understood."
The exact same scene played out once more.
Bahamut answered the call.
His power surged from the bracelet and flowed into Zoe.
She transformed into what could only be described as a divine fiend of roaring flames.
And then, almost immediately, she ran out of breath.
Bahamut's power faded, and Zoe collapsed to the floor in a heap of utter exhaustion.
"Are you all right?"
"Y-Yes... It just feels like I haven't slept in days, is all."
"Hmm. Bahamut, I'm next."
"Are you certain?"
"I don't mind. Do it."
"As you command."
Bahamut obeyed my command, and his power took possession of my body.
Looking down at my hands, I saw my appearance shift.
And with it, my abilities.
――――――――――――
Name: Noah Ararat
Emperor of the Empire
Gender: Male
Level: 17 + 1 / ∞
HP: C + C | Fire: E + S + S MP: D + C | Water: C + SS Strength: C + S | Wind: E + C Endurance: D + C | Earth: E + C Intelligence: D + B | Light: E + B Spirit: E + C | Darkness: E + B Speed: E + C Dexterity: E + C Luck: D + C
――――――――――――
My Fire stat had changed.
It had gained another "+".
I see. This definitely makes me stronger.
What was more, I now understood why the other two had collapsed.
During possession, both HP and MP drained by the second.
My HP was C + C—effectively an S—while my MP was C + D—effectively an A.
Even with the continuous drain, I had enough reserves to sustain it for a while.
"Your Majesty... incredible..."
"To maintain it for so long..."
The two of them, who had run out of steam in seconds, looked up at me with profound reverence.
I ended Bahamut's possession with a conscious thought.
A faint wave of languor washed over me from the toll of the skill, but nothing severe enough to hinder me.
I was certain of it now: this would be my trump card for swift, decisive battles.
☆
Inside the study, I sat across the desk from Oscar.
I remained seated while Oscar stood, delivering his report on the imperial finances.
Having asked Oscar, the Imperial Prince Minister of Finance, about the state of the treasury, he gave me a rundown of the current situation.
"Regarding the Imperial Consort Selection... I fear it will be difficult to hold it this year."
"Hmm..."
The only reason I had inquired about our finances was to put Empress Audrey's proposal into practice.
Yet according to him, we lacked the funds.
As he finished speaking, I spread Oscar's submitted documents across the desk and studied the figures closely.
"Tax revenue seems to have dropped slightly again, hasn't it?"
"Yes, Sire. It appears to stem from a gradual decline in salt tax receipts from Gabel."
"The salt tax, is it...?"
Salt was an essential resource.
This wasn't just a trivial matter of food tasting bland without it.
Medical research had long since proven the truth: without salt intake, human life was in jeopardy.
A salt deficiency caused short-term fatigue and, over time, weakened internal organs throughout the body.
Salt was utterly indispensable to human survival.
For that very reason, the empire held a monopoly over it.
Sales were strictly licensed, and taxes were levied upon them to fund the state treasury.
Looking over the report, I asked, "How much has it fallen?"
"It is currently down to roughly twenty percent of its peak, I would say."
"Where has the decline been steepest?"
There were several salt-producing regions across the empire.
"The Gabel Region. It is our largest producer of salt."
"Gabel, huh?"
If memory served, that was where I had sent Lawrence as governor shortly after ascending the throne.
Yet from Lawrence... not a single report had arrived.
No secret missives had been delivered via Huwawa's Box.
Which meant that, on paper, nothing out of the ordinary was occurring there.
And Lawrence was a man I could trust.
After a brief pause, I looked up and met Oscar's eyes.
"Oscar."
"Sire."
"Honestly speaking, what is your take on this?"
Silence settled over the room.
A heavy, deliberate pause hung in the air for nearly a full minute before he finally spoke.
"...As expected of Your Majesty. Your insight is flawless."
Oscar gave a wry smile and bowed his head.
"I suspect illicit trade is taking place."
"Illicit trade?"
"Carried out by the local officials."
"The officials..."
I turned the thought over in my mind.
The empire operated on a sales licensing system.
By issuing licenses for permitted sales volumes, the government guaranteed that at least that baseline amount of salt tax would be collected.
Tie that together with illicit trade, and...
"...You're saying eighty percent has been siphoned off into illicit trade—illicit salt?"
"I believe it is precisely as you say. On paper, they claim that salt consumption has dropped due to an economic slump, with receipts dwindling year after year. Because the decline was only a few percent annually, it was brushed off as inevitable each time. Before anyone realized what was happening... we arrived at the current state of affairs."
"I see. By slowly reducing the official quotas over time and diverting the rest as illicit salt, they pocket the evaded taxes as pure profit. With sums that massive, they have more than enough capital to keep every inspector quiet."
"Indeed... Truly magnificent, Your Majesty. To grasp almost every detail in a single instant."
If Oscar was confirming it, my deductions were certainly correct.
In which case, I had to take action.
This wasn't just about the Imperial Consort Selection. I was also planning future military campaigns, and those would require vast sums of gold.
The salt tax was an issue that had to be resolved.
"I shall go there myself."
"You, Your Majesty? In person?"
"Yes. An eighty percent loss in salt tax is not something I can simply overlook."
"...Indeed. They have truly overstepped their bounds."
"Hmph."
I stood up, walked over to Oscar, and patted his shoulder.
The Empress's words—"Clean water is hard to live in"—had been lingering in my mind of late.
Oscar's remark about them overstepping hit the nail right on the head.
If they were skimming a modest few percent off the top, one could turn a blind eye. But concealing eighty percent compared to its peak—no, eighty percent of total output—was undeniably crossing the line.
True to his stature as an imperial prince and Minister of Finance, Oscar understood that delicate balance well.
"Your Majesty?"
"The fact that you can recognize that is commendable. Continue to lend your strength to my reign."
"—Yes, Sire!"
Oscar retreated three paces to ensure he would not step on my shadow, then dropped to one knee and bowed deeply.
☆
At the Eighth Imperial Prince's residence in the imperial capital.
Inside a windowless study, Oscar summoned his confidant, Earle.
"You sent for me, my lord?"
"It concerns Gabel. Do I have any connections to that place?"
Earle looked blank for a moment, then quickly straightened his expression and replied.
"A few, my lord. Nothing direct, but there have been occasional gifts sent along the lines of 'please look favorably upon us.'"
"Send them back, and sever every tie as cleanly as humanly possible."
"Understood... But may I ask why?"
"His Majesty has set his sights on it."
"—!"
Earle caught his breath.
"His Majesty possesses extraordinary intellect. When it comes to uncovering and rooting out corruption, he may be even sharper than the retired emperor. And that very same Majesty has declared he will travel to Gabel in person. He will uncover everything."
"Are you... certain, my lord?"
When Earle pressed timidly, Oscar's reply was absolute.
"Without a doubt. I have watched him since he was a child. There is not a one-in-ten-thousand chance of him failing."
Oscar rose to his feet, clasped his hands behind his back, and paced around the room.
"The situation in Gabel cannot be covered up quickly—not structurally. The only outcomes are slowly restoring the revenue over many years, or having the entire conspiracy dragged into the light and hundreds of people executed. There is no middle ground."
"B-But my lord, His Majesty frequently proclaims that 'people are treasures'..."
"Never forget that His Majesty was once the Imperial Prince Minister of Justice, a man who revered the law above all else."
"—!"
Earle gasped again, his eyes widening in shock.
"When even the Crown Prince was disinherited under the weight of the law, stripping an imperial prince down to a commoner would be trivial to him."
"—Understood! I will see to it immediately and make sure our hands are clean!"
Oscar watched the pale-faced Earle dash out of the study.
Then, left entirely alone in the silent room, he muttered under his breath:
"With Thirteen's brilliant mind, he will undoubtedly see this through to the end. Which means I..."
Oscar found himself left with many things to consider.