The guard pushed open the large double doors to the great hall as Arthur arrived. Inside, he could see the two dukes, their advisors, key council members, and several administrative officials already gathered, their conversations subdued as they waited. The air was thick with anticipation.
Arthur strode confidently past the assembly and ascended the steps to his throne, his every movement deliberate and commanding. Once seated, he allowed his gaze to sweep across the room. The gathered officials and dukes immediately straightened and offered a respectful bow, their murmurs fading into silence.
Arthur’s eyes moved from one face to the next, carefully observing the expressions of those present. When his gaze settled on Ben, the man responsible for Keldoria’s taxation system, he paused. Ben was a striking figure, his demeanor exuding a sense of both sharp intellect and grounded authority. He was a man in his mid-40s, with a lean, wiry frame that suggested more mental stamina than physical prowess. His dark hair, neatly combed, framed a face marked by sharp cheekbones and intense gray eyes that seemed to constantly evaluate and calculate everything around him.
Ben’s appearance was modest compared to the richly dressed dukes and advisors, but there was a quiet confidence in the way he carried himself. He wore a simple yet well-tailored tunic in dark green and blue, the official colors of the Keldoria Tax Office. His hands were calloused, not from physical labor, but from years of scribbling calculations, drafting ledgers, and poring over documents late into the night.
Ben had been a scribe and scholar before Arthur appointed him to oversee the kingdom’s taxation reforms. Known for his meticulous nature and sharp analytical skills, he was the kind of man who could turn chaos into order with nothing but ink and parchment. His reputation for integrity and dedication was unmatched, and Arthur knew that Ben was one of the few people he could trust with the kingdom’s ambitious new tax system.
Ben stood near the council members, clutching a stack of carefully prepared documents. His posture was upright, but Arthur could see the subtle signs of tension in his shoulders.
Arthur broke the silence, his voice calm yet firm. “Ben,” he said, his gaze locking with Ben, “step forward and give us an update on the progress of the taxation reforms.”
Ben bowed respectfully before stepping into the center of the hall. He glanced briefly at the assembled nobles and advisors, then turned his attention to Arthur, his voice steady and composed. “Your Majesty,” he began, “the progress has been steady. The regional tax offices are nearly complete, and the training of the officers is entering its final phase. However, there are a few challenges I would like to bring to your attention…”
Ben cleared his throat and continued, his tone measured and professional. "Firstly, the training program for the tax officers has been progressing as planned. We've been using the framework Your Majesty provided—detailing not just the mechanics of taxation but also the principles of fairness, transparency, and accountability. However," Ben paused briefly, "some of the recruits from the more rural regions are struggling to grasp the full complexity of the system. Their literacy and numeracy skills are below the standard we anticipated, and while we've assigned additional instructors to assist them, it may delay their readiness for implementation."
Arthur nodded, his expression thoughtful but calm. "That is understandable, given the varying levels of education across the kingdom. Continue providing them with the resources they need. If necessary, we can extend their training and rotate experienced officers into those regions temporarily until they are ready."
Ben inclined his head respectfully. "As you wish, Your Majesty. The second issue pertains to infrastructure. While most tax offices are either complete or nearing completion, there are a few remote regions where construction has been delayed due to weather and logistical challenges.
“What kind of logistical challenges? Arthur asked.
Ben straightened, his tone steady as he elaborated. "Primarily, Your Majesty, the issue lies in the transportation of materials. The terrain in these regions is rough—mountainous in some areas and heavily forested in others. Roads are either poorly maintained or non-existent, which slows down supply wagons considerably. Additionally, with winter approaching, certain routes are becoming treacherous due to snowfall and icy conditions."
Arthur leaned back slightly, his eyes narrowing in thought. If only the mages could simply summon the materials directly where needed, he mused. But summoning such resources isn’t sustainable. Materials like stone and lime, when conjured from nothing, tend to dissolve or vanish over time. Magic is best used to manipulate or extract what already exists—drawing stone from the ground, for instance, rather than conjuring it from thin air.
Arthur’s fingers tapped rhythmically on the armrest of his throne as his thoughts deepened. The regions where resources are most needed are the hardest to reach. For now, transporting them remains unavoidable, he concluded with a sigh.
Breaking the silence, he spoke in a calm, commanding tone. “Since there’s no immediate solution to overcome these logistical challenges, proceed as planned and aim to expedite the process wherever possible. Efficiency is key—ensure that every effort is made to complete this sooner.”
Arthur straightened slightly in his seat, his gaze sweeping across the hall. “Now, to the main reason I’ve called you here today. Ben, I want you to personally explain the tax system to both Duke Richard and Duke David. I’m aware you’ve already briefed their advisors and the individuals they sent to Eldoria for training, but it’s important the dukes themselves fully understand the system. This will give them the opportunity to ask any questions directly and ensure they are fully aligned with its implementation.”
Ben inclined his head respectfully. “Of course, Your Majesty. I’ll provide a comprehensive explanation and address any concerns the dukes may have.” He turned toward the dukes, his expression composed yet earnest. “I will walk you through the structure of the new income tax system, including its core principles, its mechanisms, and the roles required for its execution. Please feel free to interrupt me with questions at any time.”
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Ben began, his voice steady and confident, “Since we are implementing a progressive tax system, the primary challenge lies in determining each individual’s income accurately.”
He turned toward the dukes, his tone growing more deliberate. “First, we must rely heavily on local reporting structures. The tax system will function through a tiered network of assessors, scribes, and overseers. Each village or town will have tax assessors—individuals trained to evaluate the income and wealth of residents. These assessors will gather information through a combination of direct interviews, trade records, and observable wealth markers such as livestock, land ownership, harvest yields, etc.”
Ben paused to let the information settle, then continued. “Once assessors compile this data, scribes will record it in ledgers specifically designed for tax purposes. These ledgers will then be reviewed by regional overseers, who will cross-check the records for inconsistencies or discrepancies. The overseers will also audit the assessors to ensure fairness and prevent corruption. For wealthier individuals, such as nobles and merchants, their income will be scrutinized more rigorously through direct audits and detailed reporting from their estates or businesses.”
Duke Richard furrowed his brow. “This seems... labor-intensive. How will you ensure that these assessors and scribes do not succumb to bribery or bias, especially when dealing with nobles who may wish to underreport their income?”
Ben nodded, prepared for the question. “We’ve anticipated this risk. Every tax office will operate under strict oversight by regional auditors who report directly to the Keldoria Tax Office in the capital. Additionally, assessors and scribes will be rotated between regions periodically to reduce the risk of long-term alliances or favoritism. There will also be harsh penalties for corruption, both for the officials and for those attempting to bribe them. Transparency is key—we intend to keep the records open to public scrutiny within reason, allowing communities to hold officials accountable.”
Duke David leaned forward slightly, his expression thoughtful. “And what of those who might hide their income altogether? Merchants who deal in cash, or farmers who trade goods without documentation?”
Ben smiled faintly, as if expecting the question. “This is where community involvement becomes critical. By creating a reward system for whistleblowers, we incentivize citizens to report those attempting to evade taxes. Additionally, regional tax officials will be trained to identify patterns of underreporting based on observable signs—such as a merchant whose lifestyle far exceeds their declared income. For larger estates, we will rely on periodic inspections conducted by royal officials, much like the land surveys we’ve done in the past.”
Arthur, who had been silently listening, interjected at this point. “One of the pillars of this system is trust and fairness. The people must see that the burden of taxation is shared equitably, with the wealthiest contributing their fair share. We’ll use town criers, village meetings, and even traveling scholars to explain the system to the populace. People are less likely to resist what they understand.”
Ben nodded in agreement, then continued, “The progressive nature of the tax system means that those with higher incomes will pay a greater percentage in taxes, while those with lower incomes will pay less. This is designed to ease the burden on the majority while ensuring the kingdom has the funds it needs for infrastructure, defense, and education. It is a delicate balance, but one we believe is achievable.”
Duke Richard crossed his arms, his gaze narrowing slightly. “And what if this system fails? What if the people resist, or if the officials prove incapable of managing such a complex system?”
Arthur held Duke Richard’s gaze firmly. “Failure is not an option. But even so, we are prepared to adapt. This system won’t be perfect from the start—that is the nature of progress. There will be hurdles, but we will confront them head-on. The alternative is stagnation, which allows inequality and inefficiency to take root. That is something I will not permit.”
Ben cleared his throat and continued his explanation with precision. “The tax officers will be paid directly from the royal treasury to ensure they remain impartial and do not rely on local lords for their livelihood. Each tax office will maintain meticulous records, stored in ledgers specifically designed for long-term use. These records will be duplicated and sent to regional hubs for further verification. By keeping a centralized and decentralized record system, we aim to minimize errors and …”
As Ben continued to speak, Arthur’s thoughts wandered, the enormity of the task weighing heavily on his mind. This system will demand an extensive workforce to record and manage the documentation. In the short term, it will strain our resources, and mistakes are inevitable as we refine the process. But if we succeed, the progressive tax system will be a better model far superior to regressive or flat tax systems.
He paused, shifting his perspective. On the brighter side, this will create jobs—lots of them. From scribes and clerks to supervisors and auditors, the system itself will drive employment and skill development across Keldoria.
Arthur snapped back to the present, his sharp gaze locking on Ben, who was still explaining the finer points of the system such as selective taxation and other kinds of tax that will be implemented together with income tax. Occasionally, Arthur interjected to clarify specific details or answer the dukes’ questions, ensuring the conversation remained thorough and productive.
After what felt like hours, Ben concluded his explanation, stepping back and bowing slightly. “That is the foundation of the system, his highness created, I believe this will lay the groundwork for a stronger, more equitable Keldoria.”
Arthur rose from his throne, his presence exuding quiet authority. His gaze swept over Duke Richard and Duke David, and his voice carried a steady resolve. “You’ve heard the plan. Its success hinges not only on the system itself but on our collective determination to see it through. This is not merely a fleeting initiative—it is the foundation of a stronger, more equitable future.”
Both dukes exchanged a glance before bowing slightly in unison. Duke Richard spoke first, his tone respectful yet resolute. “You have our commitment, Your Majesty. We will follow the plan and see it implemented.”
Duke David followed, his voice equally firm. “The challenges will be met, and our regions will align with your vision.”
Arthur inclined his head, a faint smile gracing his lips. “Thank you both. This is the beginning of something transformative. Together, we will face the obstacles ahead and pave the way for a better tomorrow.”
With the meeting adjourned, the great hall slowly emptied, the sound of retreating footsteps fading into the vast, cavernous space. Arthur remained seated, his gaze lingering on the heavy wooden doors as the dukes and their advisors exited. The echoes of their departure reverberated softly against the walls, leaving a stillness in their wake—a quiet charged with the weight of determination and responsibility.
Arthur turned toward Ben and the King’s Council, signaling for their attention. “There are still details we need to refine,” he said firmly. Together, they dove into further discussions, reviewing contingencies and operational specifics to ensure the plan’s success. Their dialogue was deliberate, methodical, and often punctuated by thoughtful silence as each member weighed in on potential challenges and solutions.
After some time, Arthur finally leaned back in his seat, his tone decisive as he dismissed the council. “That will be all for today. Ensure all necessary actions are underway and send me updates regularly.”
One by one, the council members bowed and exited, leaving Arthur alone in the now-emptied hall with only Ken, his personal guard, stationed silently by his side.