Chapter 5: Another Meeting That Shape My Perceptions…

It's been a week since the meeting with the officials and five days after I signed my very first ordinances. It is of utmost importance to me to sign and stamp both ordinances for food storage and meteorological development projects, there's also some other ordinances that I signed such as basic education, health treatment, defense strategy, and especially temple renovations.

But there's also one ordinance that I reject right as I read the title it was ‘Solunoct Duchy's Vassal Incentive to Bolster The Duchy's Economic for Prosperity’’ proposed by Count of Aynev, Titus Coisenmo, as far as I know, he was the only noble in the duchy that was supporting Winfield’s guardianship for me. Huh, even in the past, he was the reason behind the collapse of Solunoct and the subsequent merger between Winfield and Solunoct.

Returning to the project, from the name I can suggest what he wanted, and what I have in my mind is solidified as I open the files. Just like under the pretext of boosting the economy of the duchy through local nobles, especially the counts (heads of every county in the duchies and imperial provinces), he proposed a free tax every two years and gave incentives to bolster the trade and increase the income tax using their companies. For me, it's just another term for fraud, embezzlement, money laundering, and corruption.

It's dark to think this proposal came from a person full of facade and deceit makes me think it's already a bad proposal. It didn't make any sense for me to agree with such a ludicrous proposal. His proposals are still on my desk, I decided to put them on hold for now because there's something I could change the parts of it without completely rejecting the proposals, despite this proposal being branded as being such a noble and good proposal but it came from a person who’s blind with money and power; to add another critical point was he sent his proposals at the worst time of the duchy that I believe he should aware. I could only imagine if my mother was still alive how she would act with it. Speaking of ordinances, I found a stash of already implemented ordinances, thank god, Duke Bailey didn't force any of his rigid reactionary policies to the duchy that I would scrap them immediately.

Today I monitored the approved ordinances progress through the reports that Oliver gathered and then sent to me. While reading, I noticed there was a letter, it was from Kirkwood & Co., the brown envelope with the crest of the business at the top left of the envelope body while on the other side there's a candle crest stamp to seal the envelope.

Reaching the knife, I slowly cut the seal from the left side. When the seals are open, I take the paper inside and start to read the contents.

For a moment I try to subdue my anger, but the paper I grabbed is crumpled.

How dare he…

How in the empire's name did he dare to do this…

Here's the content of the letter:

“To His Grace, Young Duke Noah Albright,

We extend our deepest gratitude to Your Grace for assuming the mantle of leadership over the esteemed Duchy of Solunoct and continuing the lineage of the Albright family to lead the duchy to prosperity. We also express our deepest gratitude for your consideration in choosing Kirkwood & Co. for your financial endeavors. Your trust in our institution is greatly valued.

It has come to our attention that an application for a loan of 200,000 gold coins was recently submitted by your honorable father, Duke Bailey de Winfield, on January 16, 1861, at our main office in the heart of the capital city of Terones Empire, Colilestal to myself. Despite his persistence to immediately proceed with the application, we recognize the importance and sensitivity of this situation to which bring us to this letter to humbly seek your confirmation regarding the use of your esteemed name as the guarantor for this loan. Kindly indicate your consent at your earliest convenience, so we may proceed with the application in a manner that best serves Your Grace and the duchy.

Should you find that you have not granted such consent, we stand ready to discuss the matter further, including the terms of the duchy's existing loan, which is approaching its due date. Your guidance in this matter will be most appreciated, and we are committed to working alongside you to achieve a resolution that befits your noble station.

We are honored by Your Grace's time and attention and remain at your service.

With the utmost respect and sincerity,

Baron Arnold Kirkwood

Chairman of Kirkwood & Co.

It didn’t take long for me to grab a piece of paper and then the pen; as I dipped the paper inside my head, I already started to think about what I should write.

Here’s the response:

“To Baron Arnold Kirkwood,

I extend my heartfelt thanks for your esteemed letter dated January 16, 1861, and for your continued support and dedication to the Duchy of Solunoct.

After careful consideration, I must respectfully inform you that I did not grant consent for the use of my name as guarantor for the loan application submitted by Duke Bailey de Winfield on January 16, 1861. It is important to clarify that Duke Bailey de Winfield is my stepfather, not my biological father. As such, his actions concerning this loan application were undertaken without my direct authorization.

Given these circumstances, I kindly request that you refrain from proceeding with the application under my name. I am open to discussing this matter further and exploring alternative arrangements if necessary. Additionally, I am aware of the existing loan and am prepared to address any related concerns or terms that may be approaching their due date.

Please let me know a suitable time for us to discuss these matters further. I value the relationship between the Duchy of Solunoct and Kirkwood & Co., and I am committed to finding a resolution that honors both our interests.

Thank you once again for your understanding and for the respectful manner in which you have handled this matter.

With the highest regard,

Young Duke Noah Albright

As I folded the paper and prepared the letter…

KNOCK…KNOCK…KNOCK

Just in time, I wanted to call Oliver, as the sound of the door opened, Oliver came with a trolley of the refresher, “Ah, just in time, Oliver.” greets me.

Oliver, who walked in while pushing a trolley, looked at me with a questioning look, "Do you need something from me, sir?"

I nodded my head, "Yes, Oliver, I wanted to ask you,” he looked at me closely as he put the trolley beside the table and poured some warm tea into my emptied cup, “...to deliver this letter to Kirkwood & Co. immediately as fast as possible at the first next deliver to their office, and also may I have a detailed report of every financial institution in this empire that both Albright and Solunoct are contacted or in touched!”

Seemingly trying to recall his thoughts with my request, Oliver quickly answered, "Yes, right away sir!”

As Oliver left the room, the sound of his footsteps and the soft click of the door echoed through the study, leaving me alone once more. I waited for him to return with what I had requested, my mind already spinning with plans for the next three years. My hands sifted through the endless stacks of papers, searching for the threads that could be woven into a strategy—a blueprint that would set off a domino effect. Build A must complete and it will be moved on to B. Every possibility needs to be considered, even the foolish, the unlikely, the impossible.

I grabbed my pen.

I needed to assemble these thoughts, to turn them into something concrete, something that could survive this world. Plans were essential–everything had to be aligned for the best possible outcome, for the future.

But as I prepared to write, a drop of ink fell onto the paper, spreading into a small black stain, its edges feathering out like raindrops on a leaf.

“Hum…” A soft chuckle escaped me as I stared at the stain.

My gaze drifted toward the door where Oliver had disappeared. A new thought surfaced. No… I don’t need a single, perfect plan, followed like a lifeline. I should make more. They didn’t have to be long or elaborate. The first step was to impress the emperor, to show that I could manage my territory.

Still dazing at the ink stain, I imagined rain clouds gathering in my mind, lightning flickering on the horizon. Drops began to fall, each one merging with others, creating larger and larger pools of water until, inevitably, they would splash down into the pool at my feet.

KNOCK…KNOCK…KNOCK…

I turned at the door and then towards the clock, it was already lunchtime.

“Pardon for my intrusion, milord!” said Oliver as he entered with books on his hands. I looked at him to begin his report.

“I want to report that the letter is already being sent through Imperial Post Office, it was expected that the letter could arrive between two days the fastest and one week to the longest, usually it takes three to four days,” he paused a moment as he gives me the note from the Imperial Post Office detail about the cost for such hurry letter to be sent.

“Hmm…it cost a shilling?” asked me with a surprised tone.

Oliver nodded his head, “Yes, sir, apparently due to the massive projects you ordered, some vital roads are closed for a moment and the branch post office needs some assurance if when they pass one of the main roads, it was closed!”

“It’s alright, I believe it will come down later,” I signed and stamped the note and placed it on the book consisting of all payment notes in the drawer.

I turned my gaze to Oliver again and said, “I believe that’s the book, I requested?”

Again Oliver nodded his head.

“Why didn't you bring it to me sooner? We can use our found treasure to cover it?”

Oliver looked awkward for a moment then he spoke in a serious but gentle tone and emphasized that he meant no harm, "Well, my lord, I didn't mean to burden you with this, especially after what Duke Winfield did to you,” he slowly takes a step closer with the sound his shoe echoed through the room, “...however, after seeing how you meet my criteria in judging you for your leadership of both your family and the duchy, " Oliver approached and placed two books that were written, 'The Ledger of the Duchy of Solunoct' and one 'The Ledger of the Albright Family'.

"...I am confident that you can lead both of them to the era of glory that your grandfather had hoped for..." he stood back in front of the table with both hands behind his back, like he was a teacher who just gave the result of the test.

Silence and the sounds of clock ticking are the only things besides the wind and birds chirping. Oliver broke the silence and said, “Does Milord want to have lunch here or in the dining?”

I…

With my mouth form letter ‘o’ I answered, “I will have my lunch… at the dining!”

“Very well, milord,” then Oliver bowed his head before leaving the room. Leaving me quite shocked by what Oliver did. Somehow, I feel like something is missing.

Three hours later…

While I was in the study, the sun started to set on the horizon and I still examined the ledgers and found a quite fascinating number of how much that bastard owed to my family. If that treasure is not found, I will already be under heavy debt and insolvency for both the duchy and the family.

If at that time I insist for Duke Winfield to pay the fine, an additional private debt he owed by them that was undetected to the regular report will be paid much of or at least will not become my burden.

I remember what Oliver explained about the money lenders or banks in the empire, currently, there are three big financial institutes in the empire, first, owned by Baron Kirkwood, Kirkwood & Co, House of Hillingham by Duke Hillingham, and, Winfield Association owned by the previous Duke Winfield now led by that bastard. I believe that the bastard is trying to bankrupt my family but he doesn't have time to put them in debt to the associations due to my grandfather's presence and my mother only became the duchess alone for two years before passing away due to fatigue. Because of that, that bastard can only take advantage of my family's wealth. I also could see that the bastard will try to use the Albright name to take a huge loan both from Hillingham and maybe from his association.

And you may guess how much he applied for the loan right? According to the ledger, the duchy is in debt with 38 thousand gold coins to Kirkwood & Co due by March 1861 and 10 thousand gold coins to House of Hillingham due of time was May 1861. I only looked at the total number nor a detailed report like on the ledgers. As for family ledgers, it said that under the family name, a debt mounted 159 thousand gold coins from both House of Hillingham with 19 thousand gold coins due of time was March 1862, 10 thousand gold coins went to small to large businesses he owed to and the rest belongs to Winfield Association due of date is October 1861.

So…he’s trying to bankrupt my family.

What a madman!

Every page of the ledger I scanned to make sure that there was no more debt entitled to my family and duchy.

Before dinner, I decided to clean some debt by paying all the debt he left to me, like those 10 thousand golds of bill receipts of jewels, restaurants, and more. Then as for both the House of Hillingham and Kirkwood, I will deal with them later. For now, I must secure the money to pay all of the debt.

Two days later…

Still in the study, I can’t stop smiling. I looked at the first child I made, I named it, ‘Three Months Short Reform’. This plan I made is finally done, it was three months of reform in every aspect but it can generate a moderate result at the best.

While I was thinking about how they would react, by the way, I already printed this book using my family's print machine. I heard a knock on the door, and then a servant came in with a worried expression, "Excuse me, my lord!"

"What is it?" I asked, usually Oliver would come but it was a servant.

Without hesitation, he answered calmly, "The counts and officials from Duchy are visiting here and wish to ask permission to see you!"

“And Oliver is with them?”

The servant nodded his head.

“Very well, let’s meet them!” I raised from my chair while carrying the book I made, the copies I give it to the servant so he can bring it later.

It took around an hour for me to prepare myself without a servant, I combed my hair alone, chose my clothes, and wore my shoes alone!

While I stared at my reflections in the mirror, on my hands, I carried the book I created, Oliver knocked on my door and called me to follow him to the meeting room. Well, the same nightmare could happen again. In my previous life, they would openly berate me for handing over all authority and management of wealth to that bastard, even though in reality they were not greedy except for one person, but they didn't like that bastard since they were more social than me, later they will left the duchy after that bastard choose to increase the tax significantly by enforcing forced labor for those who failed to pay the tax leaving the duchy under direct control and lowest population as many people choose to leave.

Meeting Room.

Standing in front of a wooden crafted door, my grips on the books tightened, exhaled my breath to calm my nervousness. I opened the door, as I take a step inside the meeting room that's been arranged, I sat at the head of the table, on the left side there were four counts, several nobles representing Solunoct Duchy, on the right side there were four people who were chosen to run the duchy's administration. They raise from their chairs, no greeting, just as I thought, and it was just for formality.

According to the servant who informed me, it seems they showed some doubt about me being the duke, although they, or at least most of them were relieved that I chose not to hand over the duchy to Duke Winfield but, they still worried about the decision that I would make; they also afraid that I would act childish when lead the duchy. Well, they were not wrong, handing over a territory the size of a small kingdom led by a child seems to be a fallen noble. They secretly launched an investigation to determine who influenced my decision in the previous life, they didn't find anything suspicious except my childish stupid act. Another piece of information, Solunoct Duchy is the duchy with the lowest number of nobles, only having 4 counts, 6 viscounts, and 12 barons. The largest duchy with many nobles were Winshire, Impera, and Estolarune.

'Alright, let's show them how educated I am!' or that was what I thought.

"Good afternoon everyone, it seems that you have something you want to talk about, right?" I said starting a conversation in this room. Let’s forget that they didn't greet me, I will achieve that once I show them my brain's capability.

Let’s begin the introduction, on the right side, there are four counts, first, there’s Count Paul Dryden of Hund, who had gray hair, I believe his age same as that of Duke Winfield, he was the only noble who remained before finally choosing to leave the duchy in my previous life due to harsh life, but in the game which I was the final boss, I bound him in slavery because of a huge debt he had to the duchy to support his wife who died due to an incurable disease. Both situations led me to be hated to the core by Count Dryden. Next to him, with black hair and a little bit of gray hair, she was the most stubborn but also hard worker, Countess Estella Maurez of Etvini, had a slim body and, a young adult face despite her age are almost 50, her stamina is like she was in the 20s, she became the Countess of Etvini after her husband passed away and their only child is just 14 years old, she continues to stay on the duchy until fatigue take over her and she falls ill before passed away two years later. The third one was Count Marius Handeroven of Fodi, located at the southwest of the duchy and border with Etvini County on the west. He was just a normal humble count who fled the duchy and went missing after escaping to the south border of the empire. In the game, he is also mentioned as one of the nobles who decide to flee with his followers.

I narrowed my eyes slightly at the last of the four counts. He was the one with the snake tongue who was able to suggest and push me to do something reckless and blindly support that bastard, Winfield. He was Count Titus Coisenmo of Aynev, he was maybe your typical noble on Earth. Love a lavish lifestyle ignores duty, blames others if he makes mistakes, tries to stab from behind but doesn’t want to admit it, totally capital noble. Of these counts, only Count Coisenmo experienced the capital city lifestyle but he was married to the spoiled daughter of Count Coisenmo after she was knocked up with him in the palace garden. Hah…let’s discuss this later. His light brown caramel hair with brown eyes didn’t suit him at all. The charisma he had was being used just like Duke Winfield.

From the left side, there’s Viscount Richard Palarine, a middle-aged man. He was silent and this was the first time I met him in person, both in the game and in the past, he was not mentioned, as the chairman of the council. A council was a term for the regional body composed of the nobles who worked for the duchy’s administration and operated the bureaucracy effectively. Despite there's the law, some duchies, and imperial provinces decided to not establish it due to the arrogance and the feeling of inferiority of their duke or afraid losing control of their territory.

"Good afternoon to you too, my lord, first, forgive us because we suddenly came to your residence without notice and properly greet you,” he paused a little, “...second, the purpose of our arrival is none other than, to ask about the continuation of the duchy policies and its service which is currently in a state of suspended after since the duchess passed away, there has been no movement at all after the meeting until three days after the meeting,” he still looked at me, “...apparently, you signed quite huge quantities of ordinances, which…pardoned me for asking this, but we need a clear reason for your ordinances, especially…”

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“Especially the incentive, my lord!” spoke Count Coisenmo as he stood up and bowed, “Apologies for my reckless action, milord, but it seems my proposal was not being enforced like others, I also believe that…” Viscount Palarine could only keep quiet since Count Coisenmo is of higher rank and he can’t expect me to help him.

“Count Coisenmo, I believe that policy can be discussed later, for now, we need to discuss the ordinances that the young duke enforced, like using a high quality of wood and some kind of steel research for bridges!” cut Count Dryden with a warm smile toward me leaving the dissatisfied face show by Count Coisenmo as his remarks are disregard easily,

“Huft…it would be good if he was under Duke Winfield so he can take action and not waste thousands of gold coins for repairing such waste bridges!” muttered Count Coisenmo as he folded his arms in front of his chest and returned to his seats.

I decide to take over before both of them continue their debate, "Thank you for the information, Count Dryden, it is truly a matter of pride for me," I looked at them then opened both my hands like embracing them, "...to have good subordinates who are very kind, observant and brave enough to convey their worries about the future of the duchy, I looked forward to cooperating with all of you," I put my hands together as if praying.

"...well, I apologize for making you wait too long, but, right now, I already finished my plan," I sent a code to Oliver to share the proposal I made. Two trolleys entered the room and each person was given a book with the title I mentioned earlier.

"What's this, duke?" asked Countess Estella Maurez as she pulled out her glasses and tried to read the contents of the book.

"It was a proposal that I made, about the future policies and what Solunoct Duchy steps will take in the future, in case you wondered why I wasted such money and enforced more than 10-15 ordinances on the first week was to repair all the infrastructure that was on disrepair until now, the reason I decide to use steel on key infrastructure like bridge since it was important. We can’t continue to use woods which have a maximum of five years of usage before needing to be changed, we need something that can long the durability of the pivotal infrastructure like bridges.”

As I finished my explanation, a lady, second behind Countess Maurez. She was Baroness Mary Ruvelia, she became the head of the Ruvelia family after succeeding her father who is now gravely ill. She was the one who led the Ruvelia Trading Company in the south of the duchy and also worked as Magistrate of the Court of South Solunoct.

“That is the reason my lord, they all act according to 'your orders' but we who are in charge of the bureaucracy can do nothing except watch them do their jobs. We also cannot demand or supervise their transparency and accountability in their work, because 'we' were not informed of this information except through letters. Therefore my lord I would like to..."

Before Baroness Ruvelia could answer, Viscount Palarine quickly raised his hands and asked, it seems he was trying to stop Baroness Ruvelia from her words, “Pardon my lord, but what it said here was Tax Reform, could you explain what’s the meaning of this book?”

With a smile, I said, “It was one of my attempts to reform the duchy and modernize our rigid duchy, let's begin the first one, it's tax reform in the duchy!" as I said that, all eyes are directed to me.

"A what?" confused Count Dryden.

"What do you mean by tax reform, my lord?" asked one of the government officials, who was attending the meeting, I could barely remember him, but I believe he was Viscount Martin Jadenive, the Magistrate of Court of North Solunoct, while the one besides him was Baron Harris Moreno, Magistrate of Court of Central Solunoct. These eight nobles represent fairly between the nobility on the right, and on the left are from the bureaucracy.

"Yeah, you heard it, I want to propose tax reform in the duchy!" I smiled and tried to calm them down, maybe they expected some childish law or I forcefully asked them to grant my request like a spoiled and arrogant child.

"But sir," the first rejection can be heard from Viscount Palarine as he raised from his seat, "...reforming the tax policies was a difficult policy that needs some consideration, my lord, you can't just propose and impose in the duchy, it will affect the opinion of peoples, merchants and the emperor itself your decision still hanging on the air!"

Count Coisenmo nodded his head and said, “We are aware that any reckless act without the legality of my lord status as the leader of the duchy, can be seen as we allow a child to act recklessly!”

“Then what are you?” asked me in return with a low tone towards him.

Looks like he was unaware of the situation. He said, “We are supposed to be the council of elders of the duchy, we are here to propose our proposals for you to agree, like for example my incentive proposal, or something that can favor the duchy more!”

“If you’re all indeed the council of elders, is there any legality about it? From what I know, my status is half legal since it was agreed by the family, duchy, Count Marion, and Duke Winfield. And what about your allegations of the Council of Elders? Count Coisenmo? Did you have any legalities about it? I believe the legalities of such a council need confirmation by the emperor together with my confirmation as the leader of the duchy and family?”

Checkmate…

Indeed between they’re fools or others are fools more.

Countess Maurez then speaks, “I think it will be good to hear the young duke's proposal about tax reform rather than continue this wasted time discussion about the council of elders and also my lord,” Countess Maurez’s eyes looked at me, “...we come here to discuss the continuity of the duchy, but it seems you surprised us with your plan to reform the duchy, is this made by yourself?”

With a quick nod, I answered, “Yes, Madam Countess Maurez, I made the plan alone, after reading through the history of the duchy and its report!”

“You wouldn’t mind if I asked a few questions?” asked Countess Maurez.

“Yes, of course, but please can you give only three questions, this reform will need a long discussion!”

“Sure, now, first questions, what date duchy was established, what’s the capital of the duchy, and who’s the current emperor of Terones? That’s my question, my lord.”

“Thank you for the questions, countess. The date of duchy was established was after the signing of the Treaty of River Banks in winter, November 16, 1525. The capital of Solunoct Duchy was Silverwood, and the current emperor of Terones was The 75th Holy Emperor of the Empire of Terones, Charles Izora Lockridge. I guess that answers all the questions, Countess Maurez?” answered me as I looked at the countess's eyes who smiled with approval.

“Does by this, I regain your approval?” I asked as I scanned everyone in the room, only Count Coisenmo who looked so dejected that no one raised their voice again to go against my proposal.

Then I started to explain the core of the reform, emancipating the fact that the empire was such a vast territory that almost controlled a quarter of the continent, the emperor gave the duchy the authority to govern their territory to the point it could be called a semi-autonomous kingdom on earth. The empire allowed every duchy to create its own tax and law system as long as it did not violate imperial law and cause a disturbance in the empire. But making a mistake on taxation can affect the duchy as a whole, that's why no one dared to change the rates significantly except when the war broke out. Unlike duchy, the imperial provinces are allowed to change but it needs to be sent to the emperor and discussed by the imperial court before receiving its approval.

I smiled and tried to appease them, "Don't worry, I don't have any intention to remove all taxes or change them arbitrarily, I'm just reducing taxes to make them less complicated!"

"But my lord, it's the same, with the current tax conditions where tax revenues are currently decreasing, I don't think this is the time to propose a new tax policy!" said Count Coisenmo as he continued to resist any changes. Apart from the rest of them who try to understand, Count Coisenmo using the words I speak and rarely read the book constantly tries to oppose.

"Count Coisenmo," I sent a code to him like if you don't want a 12-year-old kid to scream and cry, you better read the proposal which he reluctantly did. He chose to sit down and started to read the paper, meanwhile, the others also read the paper, "...before you comment further, it would be a good idea for you to look at the proposal I made, the contents of the proposal include reducing the amount of tax, tax rates, and others,"

I take the first chapter, "As you can see, currently, Solunoct Duchy follows every basic tax by the empire such as land tax, free slave tax, trade tax, poll tax, customs duty tax, military tax, and monopoly tax on mining and agriculture. These tax rates have not changed for almost a decade since the law is only changed every decade later in summer, so…” I put the book back to the table, “...this will be my decision," I closed my eyes for a moment then opened it.

"...the first tax, land tax, this tax will not be abolished, we will only change the rates from previously based on land area and what purpose of usage the land, now we will change it to a fixed rate based on area, no matter what it used, plus owning an empty plot land in the duchy will be taxed begin with 5%, for the temple will be lowered 3%, and for government-owned it will be 4%. Next, the second tax, poll tax, will be abolished since it's pretty useless and can disrupt the population in the duchy." I took a look around, they all seemed to be trying to consume what I had just said.

Before Count Coisenmo could protest, I continued, "The third tax, the custom duty tax, will be abolished since it can turn off the trade. How do you justify a 20% tax just for purchasing a small quantity of goods? Next, the fourth, the military tax, is one of the taxes imposed on men aged 17 to 25 years and so on until they reach retirement age, that doesn't want to face the empire conscription law. I believe such a useless tax since the income was so small that it barely covered the expense of workers working under this division and sometimes the child became sick to avoid the conscription that's why it's being abolished, next, the final tax was the grand old monopoly taxes on salt, sugar, iron, grain, and cooper will be completely abolished so that trade in the duchy can run smoothly." I take a sip of the tea before continuing my explanation. Looking at them, they already have lots of questions.

"I believe you still tried to consume what I just said and think about how the duchy can survive with only one tax, right? Well, that's what I explain on the next page," they checked the next page, and they followed me, from about abolishing tax to the part called new tax.

"In exchange for the abolition of these four taxes, we will create a new one, the first one, the hospitality tax, this tax will be imposed on any hospitality business in the duchy starting next holiday season which was next year I believe, the rates are at 5% based on their revenues, then the other one was commercial trade tax, this tax will be imposed on luxury, imported, rare and large quantities of goods, the rates are at 7%, and a small for service tax around 2%." as soon as I finished my words about the tax reform, they quickly asked many questions.

"How can the duchy survive if it can only use one tax for the rest of the year?" asked County Dryden, still in his stoic face.

"That's right, other taxes certainly won't be maximum within a year!" this time by Viscount Palarine with a slightly afraid expression that I would get emotional and crying.

"We can't jeopardize the duchy's dwindling finances, for a new experiment, my lord!" said Countess Maurez while re-reading the proposal I wrote.

"How confident are you about commercial trade tax?" asked Baroness Ruvelia as she drank her tea and tried to read the paper closer.

'Are the baroness' eyes starting to get nearsighted?' I thought her age was 42.

"What was the basis for you to come up with this tax reform idea?" asked Viscount Jadenive for the first time.

"How can you be sure that the merchants will come to the duchy?" asked Count Handeroven.

"Okay, allow me to answer your question. Firstly, for tax reform, the reason I propose this reform is because this type of tax will eventually become a burden, can you imagine the amount of taxes you have to pay personally? Speaking of personal matters, this tax from the empire is aimed at individuals, isn't it? Of course, it will make you feel burdened, to add another burden, the business also faces taxation such as land tax, customs duty, and monopoly tax." I explained with a smile. Some members started to understand what I mean.

I tried to make them think about how burdened they were with taxes to be paid both personally and their business, even though they only calculated the surface but it was their subordinates who calculated the details then they just stamped the paper to report to the duchy. That’s a mistake. Since the calculation can be wrong and the tax is already too much to calculate. To add more complexity, this tax reform will also streamline the trade in the duchy as by next summer, the holiday will be at its peak as incentives from noble and rich people are trying to find the best place to holiday.

For now, the burden of the current tax system was at the middle level, which means not too much of a burden on the public and the nobility but, when the famine and drought struck, the empire which was in the War of Domination chose to increase the tax by double to cover the deficit and to pay the expansion war to the north, west, and south, plus they also put an embargo and high tax on business that doing trade outside the empire, in which forced business to shut down their activities for sudden increase on tax, embargo, and the harsh unpredictable situation. Many nobles felt burdened by excessive taxes but they did not dare say anything because of the influence of Duke Winfield's cronies who had a tight grip on the empire.

Meanwhile, commoners were forced to join the battlefield if couldn't pay the imperial war tax, another term of income tax but 40% of income, the increasingly sluggish economy ended up being completely paralyzed as many foreigners boycotted the empire led by the Sarzane Empire in the southeast of the empire and this is the reason people who ironically fueled by burdened nobles revolted against the empire which ended up being destroyed but adding more stressed in an empire that has been paralyzed is now increasingly fragile.

But in the game, it said that I led a rebellion against the empire due to the unfair treatment that Solunoct Duchy received since its location was at the border and focused only on agriculture. Meanwhile in my past life during the war when the business tax was imposed, Solunoct Duchy received the highest rate of tax, the reason? Based on the report made by the bastard, said that the Solunoct Duchy contained rich people and his Winfield Duchy contained many more poor people so the tax rate in his territory was lowered and charged to my duchy. I couldn’t do anything at that time since I only received the insulted report from Viscount Palarine when I was on the battlefield.

"So the reason you want to reform the tax system is for that reason?" asked Countess Estella Maurez while looking at me directly, eyes with eyes. Her green eyes were like a cat staring at me like a sword.

"Yes, that's right, the reason I want to reform the current tax system apart from saving time and reducing the individual's burden on taxes, also ensures that the taxes I abolished have been written off so that they don't become an excuse in the future to punish those who tax arrears and those who can't afford to pay the tax! For that, I will put in law reform later!"

For a moment they were silent trying to digest what I had just said, some of them opened the file and started reading the contents inside again, the proposal I submitted was more than just adjusting the tax.

"Do I have approval from all of you for the new tax system that I am proposing?" I asked carefully.

Honestly, I'm afraid that they think that I act disrespectfully against them and they will act like in the past. But let's hope for the best. I must to careful against Count Coisenmo, I believe he will leak this meeting to Duke Winfield.

After a while, I was confused whether I was unclear in explaining my proposal or they were afraid to ask.

Just as I was about to speak again, a hand rose to ask, "My lord, may I ask a question?" asked Count Dryden. As I rested myself on the chairs.

I nodded my head vigorously, "Of course, of course, Count Dryden, please ask me any questions, I would love your opinion and critique about my proposal!"

He smiled then took the paper and asked a question, "In your proposal, you create a hospitality tax, this tax targets hospitality such as casinos, bars, pubs, taverns, inns, and hotels. Is there any reason why you choose to impose this tax next year and why did you put it on the first list?"

Why does it seem like they are interrogating me? Although it was a good one.

"I want to discuss this next but I think to erase any misunderstanding, I will say it!" I smirked a little then answered the question, "..., so, to increase trade activities in the duchy, I intend to promote the tourism industry of the duchy, I propose a free hospitality tax and give them an incentive through a bank, I believe this will boost both sectors in the duchy and can affect the other sectors!" I explained it in the hope that it wouldn't be taken as a joke.

“This Hospitality Tax itself will include taxes on businesses such as inns, hotels, bars, casinos, pubs and taverns. Apart from that, there is also a special tax in the form of a gambling permit, which is charged at 5% of their business income, then 10% based on the level of income generated by the gambling itself, in which they will be monitored by the duchy, all business will also be needed to publish their finance report every year to the duchy and earned permission to do business in the duchy. In exchange for their compliance with the law. The duchy will give them the incentive to report the truth, but if they report a false one, they will need to pay a fine that’s 100 times more than the incentive they have. The extension period is annual, the same as the tax. Then there's the alcohol tax, 2% for low-quality alcohol and 7% for high-quality. If you think this will be met with opposition, which I believe will come from Count Coisenmo,” I looked at Count Coisenmo who tried to protest my tax reform.

“But I assure you, this will not be met with opposition because with a business-focused tax like now the duchy will also introduce tax rebates, tax discounts, tax holidays, and tax refunds for those who regularly pay taxes. For now, those who paid their tax two years ahead or on time for two years will receive tax refunds, tax holidays, tax discounts or tax rebates”

They seem to be trying to understand what I just said, apart from offering simpler taxes, of course, the duchy will not be confused in calculating business taxes rather than personal taxes which are very numerous.

“Excuse me, my lord, can you explain each term you mentioned about tax?” asked Baron Moreno.

“Of course, first, the tax discount is a term given if the business and people paid their tax before the deadline, let’s say two weeks before the deadline and they paid the tax, they will receive a discount or cut-rate from 5% to 3%. This brings us to the second usage of the tax refunds, as those who decided to continue to pay the full 5%, those overpaid tax revenue will be collected between two to three years, then it will be given to the taxpayers between full or half of them, which brings us to the third and fourth options. The third option, tax rebates is given to anyone who wants credits or business with 0% interest. The fourth option, if the overpaid tax can shadow the next year's tax revenue, we can propose tax breaks in which they don’t need to pay tax at all or maybe if that’s too much, they can pay half of it. As to separate the duchy’s and family’s ledgers, I decided to form a bank to handle this income; the bank can ease the burden of the tax office to pay their tax!”

"Creating a bank? Are you serious, my lord?" confused Count Dryden.

"Yeah, I'm sure about that. By the way, the main point of my reform proposal it's not just about tax reform but it includes bureaucracy, law enforcement, education, health, defense, infrastructure, logistics, foreign relations, finance, and production!" I said, somehow I started to get excited about conveying the contents of the proposal.

They looked confused and reluctant, I immediately explained to them, "Solunoct Duchy, as one of the six important families that laid the foundation of the Terones Empire, currently the duchy has nearly two million residents, the fourth most populous, last year, the population in the duchy could only welcome 3000 births and 2705 deaths due to our unimproved healthcare. We also welcomed 6 thousand refugees, ranked last. The people's per capita income is 200 silver cents, ranked sixth and below the national average, fifteen thousand soldiers are on standby of which twelve thousand are assigned to the border, ranked fifth, having only three ships to defend the empire's maritime borders, ranked last, not just that, the duchy also experienced an increase in crime, high maternal and child mortality rates, prices of basic commodities began to rise, the instability mounting by the emperor's desire to wage the war again, judging from the current situation, isn't now the right time to implement the reforms I've created?"

“Are you planning to underestimate, our great emperor’s command?” said Count Coisenmo while hissing and his gaze was quite sharp.

“I’m not trying to underestimate our greatest emperor, Count Coisenmo,” answered me. He tried to confront me again, but he couldn’t do it since no one showed their objection.

I continue my explanation this time I raised from my chair, "The proposal I put forward will have three stages, the first stage will be focused on rebranding the duchy by reforming the bureaucracy, infrastructure, defense, food resources, and duchy finances, then the second stage will focus on society such as education, health, and waste, and the last stage, is about implementation, from first to the second stage will be supported by Albright family's treasury, when I deemed we can go to the implementation, the incentive from the family will begin to reduce and the duchy government will be able to sustain itself until the third stage can begin, I will not receive an incentive as a duke, I will also be focused on business!" what I said made some look surprised. For the first time, a nobleman of the duke's class was willing not to take advantage of his incentives as a leader of his territory and instead sacrificed his wealth to mature his territory's government.

"Approximately how long will it take to complete the policy you created?" asked Count Dryden, yes, finally.

When Count Dryden said from proposal to policy, it meant he agreed with the method for what I proposed. If my guess is correct.

"For my prediction, it can be from 2-7 years!" I answered, and immediately all sides discussed themselves.

Then Baroness Ruvelia raised her hand and asked, "Pardon me, my lord, if this question offends you, but do you realize that you are directly legalizing gambling?" without taking her eyes off the proposal. Gambling is not prohibited, it is just not recognized and is considered a destroyer of atmosphere and peace, many have asked for gambling and nighttime activities to be kept far from the city center. But I see this as a new thing to increase the influence of the port city in the duchy as well as the possibility of forming a new city. No one legalized gambling until the war broke out.

"Yes, if legalizing gambling can make the duchy's economy rebound to its glory age, why not? Of course, this gambling only applies in places that have a gambling license, which can be issued by the office!"

"Oh right," something just came to my mind, "...speaking of the office, I also have plans to reform it, I also want to introduce a civil service exam test for the position in the council, I will reform it heavily, to make sure you can do your job without need a confirmation to continue its public servant, also a raise for the salary level that will include future savings, pensions, health insurance, social assistance, and children."

"What?" shocked both Baroness Ruvelia and Viscount Palarine together. Both Baron Jadevine and Baron Moreno also couldn’t believe what they just heard.

"Don't worry, only half of the incentives, health insurance, pensions, future savings, and social and child assistance will all be deducted from wages, the rest are from the tax that we collected or for now from the treasury!"

"But, my lord? We..." Viscount Palarine seems to want to be against the idea but I know pretty sure that the civil servant salaries are quite low, just around 2 gold coins since everything for now was cheap, nobody would survive the famine, and with the same salary but as the price rose more than 100% it pretty sure many of them choose to corrupting existing supplies for the sake of their families.

Then both Viscount Palarine and Baroness Ruvelia looked at each other before they started to talk with themselves. They discussed for ten minutes and I continued to take a look at my proposal, 'Please god, please! I hope they agree with it.'

“My lord, it seems, we from the bureaucracy didn’t find anything difficult with your reform, as long as you give the order of continuity of the governance of the duchy to the bureaucracy, I think we are on the good side of this term!”

They waited for my response, “Thank you, I would love to work with you!”

Meanwhile on the right side were quiet, I turned my gaze towards them, led by Count Dryden, he said, “We from the counts still do not believe that this duchy will be led by a 12-years-old child, but one thing more unbelievable was that this bright proposal was being against by that end Count of Aynev who try to pressure us to discuss his council of elders proposal. In which we decide to against any discussion after seeing how bright and talented you are my lord.”

It was then continued by Countess Maurez, “By 3-1 votes, we decide to not pursue the council of eldership and give you the right to rule the duchy like a duke, but this was a temporary measure to ensure your leadership was uninterrupted by us. If by what you project turned out to be false, we will assert our demand for a council of elders, my lord!”

“Thank you, for your consideration, countess!” as we exchanged handshakes.

As the meeting was about to conclude, Count Handeroven approached me, with his warm and smiling kindly, he said, "After seeing your great in-depth reform which brought a fresh start for the duchy, we also want to deliver this," he gave me a cream-colored letter stamped with yellow wax with the temple logo.

As I received the letter, those cold feelings once again running down my spine again.

To be continued...