Saralria Province, the provincial capital of Reararat.
Originally just an oasis in the desert, it had been designated as the administrative provincial capital and had grown into the most prosperous city in Saralria Province.
Even so...
"...Humph."
To me, coming from the imperial capital, it looked like nothing more than a backwater town, and even viewing it through the lens of my previous life's memories, there was no denying its desolate atmosphere.
However, perhaps because the architectural style was tailored to the desert, the appearance of the buildings was completely different from any of the towns I had visited so far.
Though it was an imperial province, it gave me the strange impression that I had stepped into a foreign country.
Furthermore, the residents looked distinctly different.
Almost everyone possessed a cheerful disposition that seemed to match the blazing sunlight beating down on them, but at the same time, most were gaunt, their faces deeply lined with wrinkles.
Living in a harsh desert environment does this to people, I thought with genuine intrigue.
"Well, let's find an inn first."
"Yes! Leave it to me, Master!"
Peiyu replied, jogging ahead.
I followed after her, taking Ivy with me.
Peiyu paused in front of several buildings to peer inside, finally stepping into the third one she checked.
Walking at an easy pace to catch up, I arrived just as Peiyu reemerged.
"Thank you for waiting, Master. They have two rooms available."
"Um."
Nodding, I entered the building.
I couldn't tell from the outside, but it turned out to be an inn.
"Welcome."
As I stepped further inside, an elderly man came out to greet us.
He was thin, his face heavily creased.
Since this was the standard appearance in this town, it occurred to me that he might actually be younger than he looked.
"Sir, would you like to rest in your room right away, or should I prepare some food?"
"Let's see."
I looked around the interior.
Just escaping the harsh sunlight made the indoors pleasantly cool.
In turn, the fatigue from trekking under the scorching sun washed over me all at once, and my body craved hydration.
The area where I stood served as a lobby, with several tables set up in a tavern-like layout.
The layout of the inn was not much different from those in other cities.
"Bring me something to snack on and a drink. Peiyu, take Ivy and drop off the luggage. If you're tired, feel free to rest."
"Understood, Master."
"U-Understood."
After I gave the order, another man emerged from the back.
He was a young man, seemingly in his early twenties.
He guided Peiyu and Ivy as they headed up the stairs.
Meanwhile, I took a seat at one of the empty tables.
The old man, who had stepped into the back when the young man came out, returned carrying a tray with several small plates of snacks and an open-mouthed ceramic jar.
He set them down on my table.
The snacks were mostly dried foods—nothing to write home about.
A rich, mellow aroma drifted from the open jar.
"Liquor?"
"You're from out of town, aren't you, sir?"
"Yeah."
"Around here, liquor is cheaper than water."
"I see."
I had realized on the journey here that water was scarce, but learning that alcohol was cheaper than water was surprising.
"Water can be used for everything, but liquor is only good for drinking, you see."
"That makes sense."
I picked up a piece of the dried food and popped it into my mouth.
As expected, the flavor was mediocre.
"In that case, how do you wash these dishes, for instance?"
"Around here, folks who don't deal with travelers don't even use the word 'wash.' We throw sand over them and scrub the dirt off with that."
"Ho, that is interesting."
Smiling, I pulled a ten-rien gold coin from my breast pocket and handed it to the old man.
It was legal tender within the Empire.
Before coming here, I had already confirmed that it circulated properly in Saralria as well.
When I held it out, the old man's face lit up with delight.
"Are you sure? This is so much..."
"Yeah. Keep the change as a tip."
"Thank you very much, sir! Is there anything else you need?"
The old man asked, his eyes narrowing as his face crinkled into a broad, fawning smile.
Recognizing me as a generous patron, his demeanor had become exceedingly cordial.
"Let's see. Has anything unusual happened around here lately?"
"Lately, you say...? Well, the biggest thing is that the magistrates were replaced all over the place."
"The magistrates?"
"Yes. When the new feudal lord took over, all the previous lord's personal magistrates were recalled, or so they say."
"Ah."
I nodded.
That made sense. That was standard procedure.
Mere magistrates who were not retainer-class officials didn't warrant reports that reached me as the Emperor, so I hadn't kept track of such personnel shifts.
Incidentally, even retainer-class officials didn't legally require a report to the Emperor, but as a matter of court etiquette, imperial princes made sure the Emperor was discreetly informed whenever retainers departed from an imperial prince's residence.
I gathered various other bits of information from the old innkeeper after that.
When Peiyu and Ivy came back down, I waved my hand to dismiss the old man.
The two girls walked over to me.
Ivy moved to sit next to me, but Peiyu remained standing.
Catching sight of Peiyu, Ivy froze halfway into her seat.
Both of them were technically mistaken, but in terms of practical results, Peiyu was the more mistaken of the two.
"People are watching. Sit down, Peiyu."
"Y-Yes! Forgive me, Master."
Peiyu hastily took a seat beside me.
I then spoke to Ivy, who remained frozen in a half-crouch.
"It's fine for now. Sit."
"Y-Yes. For now, right?"
"Yeah."
I nodded.
Ivy took her seat, muttering under her breath as if reminding herself of the rules.
Ordinarily, servants were never permitted to sit at the same table as me, the Emperor.
Even a Prime Minister or an imperial prince wouldn't share a table without express permission.
Therefore, Ivy's casual attempt to sit beside me was improper.
On the other hand, Peiyu refusing to sit with me while we were traveling incognito was also a mistake.
While wealthy merchants and high lords often forbade servants from sharing their table, I didn't want to draw that kind of attention.
"Humph..."
It seemed I still had much to learn.
Having little experience traveling incognito as Emperor, I clearly had room for improvement myself.
"Peiyu, paper and pen."
"Y-Yes."
While giving Peiyu the order, I produced Huwawa's Box.
Taking the paper from Peiyu, I set my pen to it.
Ivy watched me write with rapt attention.
"Come to think of it, can you read and write?"
"I was in the middle of learning from Lady Mary."
"I see."
"I can recognize the characters, mostly... but even when I read them, I don't really understand what they mean."
"...Humph, I see."
I paused my hand and fell into deep thought.
"D-Did I say something wrong?"
Ivy asked timidly, cutting into my train of thought.
Her naivety showed that she hadn't been worn down by the world yet, which I found somewhat endearing.
"No, you've actually helped me realize something."
"Huh?"
"I've taken it for granted, but out of habit from drafting official documents, I tend to use overly formal, convoluted phrasing. For example..."
Saying that, I drew a line through the first three lines I had just written, crossing them out.
"These decorative clauses have nothing to do with the main message; they're completely unnecessary. Depending on the matter, plain prose—spoken language—works just fine."
"I-I see..."
"In that sense, you brought it to my attention. You have my thanks."
"Huh? But I just didn't understand..."
Not grasping why she was being thanked, Ivy looked thoroughly bewildered and flustered.
"Master is always like this."
"Huh?"
"He listens carefully to what people of our station have to say, and he'll even act on our input if it has merit."
"Ah... that's incredible..."
Seeming to understand from Peiyu's explanation, Ivy looked at me with wide-eyed admiration.
"Important people never listen to anything we say..."
While I wasn't entirely sure how to feel about that assessment, I doubted it was far from the truth.
As a test, I drafted the letter in simple, unadorned language.
It was addressed to my confidant, Don.
The contents instructed him to strengthen our intelligence network and keep closer tabs on the personnel appointments of local magistrates.
Strictly speaking, it shouldn't have been necessary, but I had watched Father.
I had witnessed how Father built his overwhelming intelligence apparatus.
Information is a weapon. Whether one chooses to use it or not, there is never any harm in gathering it.
Realizing that I had lost track of the situation regarding the magistrates, I used this letter to order Don to monitor them as well.
Since intelligence matters did not constitute official imperial decrees, I omitted the imperial seal, placing the letter inside Huwawa's Box so that only Don could open it.
Having finished, I let my focused mind ease back to normal.
Suddenly, I noticed an uproar outside.
It was a furious commotion laced with genuine anger. Both Peiyu and Ivy turned toward the entrance with puzzled expressions.
"Ivy, go find out what happened."
"Yes!"
Ivy stood up and headed outside.
A few minutes later, she returned with a grim look on her face.
"What was it?"
"They're raising the exchange tax."
"Humph?"
"A new magistrate arrived, and he issued an edict raising the exchange tax by thirty percent over the previous rate. Everyone is furious, and they're marching over to protest at the magistrate's office."
"I see."
The exchange tax, was it?
The exchange tax was a levy unique to rural regions.
When it came to commoners—especially farmers—their annual tax payments were paid in small change.
As those coins were collected, vast quantities of loose change accumulated in the hands of the local magistrates.
Taxes were then delivered to the central government before being redistributed.
Naturally, hauling tons of copper and small coins from the provinces to the imperial capital was completely impractical.
The standard practice was to hire merchants to exchange the coinage into gold coins or promissory notes before transport.
Handling fees and weight loss through wear and tear were inevitable in that process.
The exchange tax was a surcharge tacked onto regular taxes to offset those anticipated losses.
Incidentally, setting the rate fell under the jurisdiction of local magistrates, and it was almost always rubber-stamped at whatever amount they demanded.
In practice, the farther a region was from the imperial capital, or depending on conditions like the weather, the necessary exchange fees fluctuated, which was why local discretion was permitted.
Taking full advantage of that loophole, magistrates lined their own pockets with impunity.
"He's a horrible magistrate! If they raise it by thirty percent all at once, people won't even be able to survive!"
Ivy fumed with indignant rage.
Having grown up in circumstances that required John's protection, she naturally empathized with people suffering under extortionate taxes.
I took a sip of the liquor, merely wetting my lips.
Ivy glanced at me.
"..."
"Um, Master..."
"What is it?"
"Can't something be done about this?"
"It's entirely legal. Even if I were to reveal my identity right now, if he insists it falls within legal parameters, I would have no formal grounds to rebuke him."
"No way..."
Ivy slumped, crestfallen.
Of course, no such magistrate actually existed.
No magistrate in his right mind would defy the Emperor's direct command by arguing, "This is within the law."
In reality, if I stepped forward, the dispute would be resolved on the spot.
On the spot, that is.
Ivy's expression was rapidly shifting from dejection to bitter disappointment.
It was painfully clear what she was thinking: In the end, he won't do anything for the common people...
"Don't worry. I'm sure Master already has a plan."
Perhaps Ivy's disappointment was entirely too obvious, as even Peiyu noticed it and gently reprimanded her.
"A plan?"
"Yes. Right, Master?"
"Yeah."
"B-But you said it was legally sound..."
"Then we simply change the law."
"Huh?"
"There is no rule anywhere stating that laws are immutable. Rather, they are meant to evolve day by day to match the circumstances and realities of the realm."
"Um..."
"Let's head back to our room. Peiyu, prepare the seal."
"Yes!"
"Um... what are you going to do?"
"I will send a letter to Oscar—the Minister of Finance. It's too late for this year, but starting next year, we will make the exchange tax a national tax."
Nationalize it, and handle the redistribution centrally.
Leading the two of them as we ascended the stairs, I fleshed out the strategy in my mind.
"A national tax..."
"I don't understand the details either, but I'm sure it will stop the magistrates from abusing the system."
"Is something like that really possible...?"
"It's simple for Master."
"Th-That's incredible..."
Ivy looked on in awe at Peiyu, who spoke as proudly as if she were boasting about her own accomplishments.
Since this meant dismantling deeply entrenched vested interests, it wouldn't be nearly as simple as it sounded.
Even so, if left unchecked, it would eventually swell into a massive wave of discontent and spark a popular revolt.
I needed to nip it in the bud as soon as possible.