Taxes in Shashato City were categorized into three main types: the poll tax, the land tax, and the port entry tax.
The poll tax was a flat fee levied against every resident regardless of age. It targeted anyone who owned a home in the city, which meant travelers were exempt. As for those living on the streets... they weren't exactly exempt, but the authorities tended to look the other way. Last year’s poll tax was set at six Large Copper Coins per person. By paying this, a resident gained access to various municipal services, so few people begrudged the expense; they wanted what the city offered.
The land tax was a fee applied to the sale of property, paid by the buyer. The rate fluctuated depending on the situation, but it usually hovered between ten and twenty percent of the land's value. Customarily, this was paid at the same time the new owner registered the change in title.
Finally, there was the port entry tax. This was paid by every ship that docked in Shashato’s harbor, with the specific amounts determined by the vessel's type and size.
That was the extent of it. Did you notice the pattern? Unless you were buying land or owned a ship, the only thing you had to worry about in Shashato City was the poll tax. In other words, there was no tax levied on business profits.
One might wonder how such a thing was possible. The answer was simple: literacy.
The root of the issue was the incredibly low literacy rate in this world. Reading and writing were considered the domain of the elite; the common folk had little use for them. While one might expect merchants to be literate, that was generally limited to international traders, the Shop Managers of major establishments, and their senior clerks. It was perfectly normal for the owners of small shops or Food Stalls to be unable to read or write a single word.
Naturally, someone who couldn't read or write wasn't going to keep a daily ledger. And without a ledger, it was impossible to tell exactly how much profit or loss a business had made. How could the government collect taxes from a shop in that state? Since the land and port taxes covered the city’s operating costs well enough, the officials didn't see the point in zealously pursuing more.
You might think that meant big businesses were free to rake in as much as they wanted. It wasn't quite that simple, however. While they weren't officially called "taxes" to avoid the appearance of unfairness, there were several other mandatory costs that functioned much the same way. These were the water utility fee, the disaster prevention fee, the garbage disposal fee, and the sewerage usage fee.
The water utility fee existed because the city had very few wells; instead, water was piped in from the upper reaches of the river. This fee covered the maintenance and management of that Water Supply System.
The disaster prevention fee was for fire safety. When a fire broke out, the citizens worked together to extinguish it. These funds were used to provide relief for victims and cover medical expenses for those injured while fighting the flames.
The garbage disposal fee was straightforward. Humans produce waste, and this money paid for the workers hired to collect and dispose of it.
Then there was the sewerage usage fee. The city was honeycombed with sewers that led to specific pools filled with Slimes. These Slimes purified the waste, and the fee maintained the system. Incidentally, it was considered a mark of high status for wealthy households to purify their own waste before discharging it into the public sewers.
These four fees were collected directly from the users. I initially thought such things should be covered by the city’s general budget, but the Magistrate’s logic was hard to argue with. He simply asked, "In that case, would it be acceptable for the administration to stop providing those four services whenever it's convenient for us?"
Essentially, the government washed its hands of those four areas, telling the people to handle it themselves. The citizens, deciding it was better than having the government interfere poorly, agreed. That was several centuries ago. Today, the amount one paid in these fees, combined with voluntary donations, determined how much influence a person had over the management of the Shashato City Commerce Guild.
A representative from the Commerce Guild had come to discuss these fees and donations. Since I had set up multiple shops within my own facility, things had become technically complicated, and they wanted a resolution.
"Since the water and garbage fees are based on volume, we can just pay those as a lump sum for the whole building," I suggested.
"And since this shop’s Outhouse uses its own purification pool, the sewerage fee shouldn't fluctuate much," another added.
"The real issue is likely the disaster prevention fee."
"Right. It’s a fixed rate regardless of shop size, so we have to decide how to count the 'shops within the shop.'"
"Food Stalls didn't have to pay it originally, did they? Just because a stall is inside a building now, does that mean they have to start paying for disaster prevention?"
"I’m planning to charge higher rent to the vendors who use open flames to account for that," Michael-san noted.
While the guild representative, Michael-san, Marlon, Tito, and Randy hashed it out, I stepped back. I’d leave it to the experts. I understood the basics, but I didn't know the local precedents or social customs. I had only learned the details from Michael-san earlier, after all. I told Michael-san that I would pay whatever was required as long as it wasn't an extortionate amount, and then I waited quietly with Milford.
Wait, Milford had already slipped back to the Shooting Gallery. He seemed to be busy giving the Mountain Elves advice on target movement and painting designs. I wanted to join them, but as the person in charge here, I couldn't exactly wander off. It couldn't be helped. Since this looked like it would take a while, I grabbed a vacant table.
"Finally, regarding the donations."
Once the bulk of the discussion was over, the guild representative turned to me with a dead-serious expression. This was the real reason he was here. While they were called donations, they were essentially sponsorship fees for the Commerce Guild. The price was set at one Silver Coin per share, and any shop over a certain size was expected to contribute. I had heard about this when I first planned to open a shop in Shashato, so it wasn't a shock.
Michael-san, however, immediately intercepted. "Wait a moment. Custom dictates that donations are waived for a shop's first year of operation."
"That is true, but since this establishment is already generating such massive profits..."
"That may be so, but moving against custom so hastily is a mistake. It’s one thing if we offered, but for you to demand it is quite another, isn't it?"
"I agree with you, but... I'm sorry. This is the intent of those above. They were hoping for a contribution of roughly a thousand shares."
A thousand shares... that was a thousand Silver Coins, or a million Medium Copper Coins.
"You say that to my face? The intent of those 'above'?" Michael-san asked.
"Yes. It is their will."
"I see."
An understanding seemed to pass between the representative and Michael-san, but I was still in the dark. I looked to Marlon for help.
"Basically, the Commerce Guild itself wouldn't dare defy the Goroun Company," Marlon whispered. "My father has packed the guild’s leadership with his own subordinates. In the past, we were just one of the big players, but now we're essentially the representative firm for the city. If 'those above' are pressuring the guild to target a shop associated with us, then 'above' means someone higher than the guild itself."
"The city representative... Magistrate Ifuls? Is this his doing?"
"No, Magistrate Ifuls is far too competent for this. He wouldn't pull such a stunt. In this context, 'above' almost certainly means a noble."
"A noble."
I had momentarily forgotten that I was living in a feudal society. So, some noble was trying to squeeze a million Medium Copper Coins out of my shop. No matter how I looked at it, this wasn't a friendly gesture. I wondered if the guild representative was in on the scheme.
"Ah, actually, he’s probably okay," Marlon said, pointing toward the man. "He’s likely being threatened."
Marlon told me to watch the man's hands. He was repeatedly tugging his right hand against his left sleeve. Apparently, that was a secret sign within the Commerce Guild for "help me."
"Milford has already gone to gather some men," Marlon added.
Milford? He had been at the Shooting Gallery just a moment ago. He must have slipped away to get help while I wasn't looking. I wondered if I should call the High Elves or the Mountain Elves for backup. Come to think of it, where was Galf?
I looked around and saw Galf in the corner of the shop, pinning someone to the floor.
"Marlon, do you recognize that person Galf caught?"
"Eh? I don't know the face, but judging by the clothes, I’d wager he’s a noble."
That was my guess, too. The guild representative noticed him as well.
"...That’s the one," he whispered.
So that was our enemy. I waved to Galf, and he dragged the restrained noble over to us. The man was bound with rope and forced to sit on the floor.
"You fools! You’ll regret treating me like this! You won't get away with it!"
"Michael-san," I asked quietly. "In this situation, can I hit him?"
"That would be legally difficult."
"Can I sue for damages?"
"While he clearly has ill intent, he’s only technically 'requested' a donation so far. Since no money has changed hands, there are no actual damages."
"What about the fact that he's ruined my mood?"
"Regrettably, that doesn't count for much..."
It seemed I couldn't legally retaliate.
"Don't ignore me!" the noble screamed.
He was a young man, probably in his early twenties. He was dressed entirely in black and had sheep horns attached to both sides of his head. I noticed one was a bit loose; they were just fashion accessories.
"Hey! Give me back my horns! I won't tolerate such insolence!"
He felt small-time. No matter how he blustered, he radiated the aura of a petty crook. I even doubted if he was actually a noble, but the guild representative confirmed he was of distinguished lineage.
"He is the heir to the House of Viscount Albatross. He’s officially registered with the Demon Kingdom, so he is a legitimate noble."
A noble, huh? Honestly, it was a headache. I didn't care if I got into trouble personally, but I didn't want Michael-san or the others to suffer. The shop had only just opened, and I didn't want the Village of the Great Tree to be dragged into a political mess.
"How about we just pretend this never happened?" I suggested, trying to find a peaceful way out.
"Don't be absurd!" the noble barked, rejecting the offer instantly. "You're finished! All of you! You dared to defy me!"
I didn't recall defying him, really. Galf had only grabbed him because he was harassing customers and trying to force them away from their tables.
"Silence! I am a noble! I am your superior!"
I wanted to sigh, but Michael-san and the others were already doing it for me without bother to hide it. I looked around for anyone who might have a better idea of how to handle this.
Progenitor-san raised his hand. "Should I bring him over?"
I hadn't even realized he was there. "Bring who?"
The guild representative looked confused, but since Progenitor-san acted like he belonged there, the official didn't question it.
"The person at the very top," Progenitor-san said.
"Someone who can settle this? You mean the Magistrate?"
"Someone even more important than the Magistrate. I think he’ll be able to wrap this up quite thoroughly."
I wondered who he meant. Surely not someone from the village?
"Oh! Well, if you could do that, please do."
"Actually, I already brought him. He's right behind you."
"Eh?"
The Demon King was standing directly behind the guild representative.
"I was in the middle of working, but..."
It wasn't a negotiation or a debate. It was an act of pure, authoritative violence. The heir of the House of Albatross collapsed in total surrender.
His scheme was simple greed. He had threatened the Commerce Guild employee to demand donations from shops that looked profitable. Then, when the shopkeepers were desperate, he would swoop in and offer to "lower" the donation amount in exchange for a hefty personal kickback.
"This was my first time! I’m sorry! It was a momentary impulse! Please forgive me!" the noble wailed, but the Demon King was unmoved.
"I’m afraid I cannot. I have personally issued a decree for everyone to keep their hands off this establishment. If I allow someone who violated that decree to go unpunished, my word will be seen as worthless."
It turned out the Demon King had been protecting my shop behind the scenes without me even knowing.
"I will also be questioning Viscount Albatross regarding his son's conduct. You had best start preparing your apologies."
"Hieee! N-no!"
I couldn't really say anything. I tried to speak up, but Michael-san held me back. "It’s a bad idea to contradict the Demon King in front of so many citizens," he whispered.
He was right. This was my shop, but this was the Demon King's country.
"Should I call him 'Your Majesty'?" I asked.
"Hahaha. In the Demon Kingdom, 'Demon King-sama' works just fine."
Apparently, that was the proper honorific. The Demon King-sama paced around the cowering noble, listing off potential punishments. Each one sounded severe enough to be a life-ender. What was he doing? Was he waiting for something?
He kept glancing at Progenitor-san. Every time their eyes met, Progenitor-san just gave a playful "what should I do?" smile. Then, he noticed me watching.
"Please wait," Progenitor-san said, raising a hand and stepping forward.
"Hm? You are from the Korin Religion..."
"Indeed. It is only right that the guilty are punished. However, if the penalty is too swift and harsh, the criminal might escape to the Land of the Dead without truly suffering. To be a true punishment, shouldn't it be something long and agonizing?"
"A fair point. Do you have a suggestion?"
"I do. Turn him over to the Korin Religion Temple here in Shashato City. I believe that would be a punishment he would find long and agonizing."
"Hmm... I see. Very well. Do not let him escape."
"By your command!"
As Progenitor-san bowed, the crowd of onlookers broke into applause. It felt less like a legal proceeding and more like a theatrical performance. Progenitor-san’s hammy acting was probably to blame. The Demon King, on the other hand, was quite good; he had real dignity.
I suppose that was that. The biggest victim in the immediate sense was probably the guild representative who had been targeted by the noble in the first place.
"It’s because you showed weakness that he targeted you," Michael-san said, sounding quite stern. "If you were more steadfast in your duties, people wouldn't dream of threatening you."
Michael-san was a tough critic. It seemed the representative would still face some form of internal penalty for his role, even though he was coerced.
If it wasn't the guild worker, then the next victims were the guards Milford had rounded up. They had run all the way here only to find the problem solved—and were then nearly scared to death by the unexpected presence of the Demon King.
"Thank you for coming," I told them. It was a wasted trip for them, but I treated them all to curry as a thank you. I might need their help again, after all. I served some to the Demon King as well. I felt a bit bad for dragging him into this, though it was really Progenitor-san who had done the dragging.
"By the way, Progenitor-san. What are you actually going to do with that guy?"
"Oh, who knows?"
"Eh?"
"To be honest, the Demon King was in a tough spot. He couldn't let the guy off, but if he punished him too harshly, he’d face a backlash from the House of Albatross."
"Are they that influential?"
"They don't have land, but they have blood relatives in high places all over the country. It's a political mess."
That sounded exhausting.
"So, by handing him over to the Korin Religion, we’re essentially letting the matter disappear into a bureaucratic fog. I'll just kick him out once everyone’s forgotten about it."
"Is that really okay?"
"It was the Demon King’s decision. Who are we to argue?" Progenitor-san said with a laugh.
In the end, the biggest victim of all might actually be the Korin Religion Temple in Shashato City, which now had to deal with the custody of such a troublesome man.