Christos Augusto. Garphis Galeanos. Lucanos Lucalios.
The three men, who were the pillars supporting the Empire, were drinking while chatting about the young emperor.
"His Majesty the Emperor sure is amazing. I think it's safe to say we have hit the jackpot," Garphis remarked about Hercule.
Hercule's father, Hadrianus III was by no means a foolish or tyrannical ruler. But it's difficult to say that he was a wise one.
To tell the truth, many vassals had proposed ideas of tax reform to Hadrianus before. But the imperial court's conservative faction had instigated doubts about reformation so in the end, Hadrianus practically made no change to the tax system.
About the only thing he implemented was the salt monopolization policy. It was to compensate for the head tax that was becoming more and more difficult to collect. Salt was an absolute necessity of life so he was sure that it could substitute for the head tax. Indeed, the policy worked well in the beginning and the financial situation turned around.
But illegal salt slowly began to circulate and eventually, the policy became ineffective.
In contrast, Hercule fearlessly made reformation to the tax system. As a result, the tax yield had increased by one-and-a-half times.
"He did away with the commercial tax that relied on merchants' self-assessment and formed merchant guilds, giving each one the exclusive trade rights to a region. The tax collected is based on the whole guild's total sales instead. Really, it made scales fall from my eyes," Christos raised his voice in admiration.
With the traditional method, it was difficult to tell if a merchant had under-reported sales, and in the first the place it was impossible to precisely monitor as to where a merchant had gone to conduct business and what kind of goods he had sold.
That's why Hercule had merchants form trade guilds. With a single, inclusive guild, there would be much fewer sales reports to verify and merchants would also monitor each other.
In addition, the state now had a certain amount of control over the economy through the merchant guilds.
Until now, guilds in the Lemurian Empire had not existed on the surface because they were strictly regulated by law. Due to anxiety over sudden jumps in prices, "commerce" was regarded as a business of greed.
In this economically undeveloped world where "buyers" were few in number, fellow merchants needed to band together to conduct business. Hence trade guilds existed informally.
Now Hercule had made them official.
Nonetheless, this policy in itself had garnered criticism from bureaucrats. Voices of concern were raised over sudden price jumps and government intervention on mercantile affairs. Hercule had taken the bureaucrats' opinions into account and created several conditions. Commodities had a price ceiling and each guild could only have a maximum number of members.
None of the merchants whom the state had imposed regulations on expressed discontent. The reason is that they could now operate in broad daylight instead of acting sneakily, and conducting business became easier thanks to the abolition of tariffs.
Support for Hercule had risen among merchants. "His Majesty the Emperor is so understanding for a twelve-year-old," they judged.
Hercule also abolished the state monopoly on salt while excusing the illegal salt manufacturers and had them form trade guilds, regulated in the same way as other guilds and he sold all the government-owned salt production facilities to them. Rather than having the state rigorously conduct business, it's easier to just take money from people who were eager to work. That was Hercule's opinion.
"The problem is the opposition from landlords… But His Majesty will probably work something out."
Hercule had abolished the head tax and merged it with the land tax, compelling landowners to pay both at once. The merge made it seem as if nothing had changed…
But In reality, the land tax was raised by an amount equivalent to the head tax. So landlords were actually under heavy taxation. According to Hercule, "People can hide because they can run, but lands can't be moved so they can't be concealed. Therefore you can always determine the correct amount of tax to be collected."
In addition, Hercule also changed the tax rate in proportion to crop yield to the method of collecting a fixed rate of tax annually. Tax also had to be paid in cash as a general principle.
Because of the tax reforms mentioned above, many free hands and Messianic priests had to be temporarily mobilized to do land survey thoroughly, exposing all undocumented farmlands.
"At present, the landlords have not made any noticeable movements. Although the non-elven landlords seem quite displeased." Lucanos shrugged.
Landlords in the Lemurian Empire were basically equivalent to aristocrats. Only wealthy land-owning people with historical lineage were called nobles. Because things like peerage ranks did not exist, the distinction between nobility and commoners was quite fluid compared to feudal countries, so that classification might be appropriate.
The Lemurian nobility was made up by seventy-seven families of high elven blood, called the Seventy-Seven Sacred Clans. If we leave out the imperial house of Julianos, then the seventy-six noble families; the non-pure-blooded half-elven and non-elven houses… including werebeasts and humans; local rulers who were warding off invasions to the Lemurian Empire; people who obtained the noble status (position) through merit or political marriage, altogether made up about two hundred small to medium aristocratic families.
※ (In addition, according to Lemurian law, it did not matter how thick your elven blood was, whether it was a half or a quarter, or even if your blood quantum was infinitely close to pure-blood. Mixed elven families were considered half-blooded even if they possessed elven characteristics.
Legally when one was asked if they was an elf but not whether they was pure-blooded or mixed, it's fine not to make it clear. But when they was required to specify, they had to write "pure-blooded" or "half-blooded". This novel operates on that basis)
Among them, the high elves belonging to the Seventy-Seven Holy Clans had pledged allegiance to Hercule, so there was little likelihood that they would harbor discontent and rise in rebellion. The half-elven branch families with marriage ties to the Seventy-Seven Holy Clans would never think about going against the will of their head families, so they could safely be disregarded.
However, the loyalty of the non-elven families was somewhat doubtful. At least, that was what the three men thought.
"We should make preparations for the time being. I'll give my all to drilling the troops," Garphis said as he stood up. Christos nodded in response.
"I don't really like you, but it seems we see eye to eye this time. I'll be on the lookout for the nobles' movements."
Lucanos also gave a smile and expressed his agreement.
"I will also make use of the Church's connections to heighten surveillance. His Majesty is without a doubt a great ruler, albeit still a little young. It's natural that he would make an oversight stemming from his inexperience… Us retainers must make up for where he is imperfect."
They needed to support the future great ruler, the savior of the Empire.
The three political rivals who, in fact, did not get along very well, were in complete agreement on this matter.
"That reminds me, where is His Majesty off to?"
"He's on a date with Carolina, apparently. It makes me feel so proud… Hope I will get to see my grandchild soon."
"It's a good thing that he shows interest in women."
"It sounds so heavy when you're the one saying it."
"I managed to do it, not in three years but only two years!"
Hercule threw his chest out in front of Carolina. In response, Carolina stroked his head while praising him wholeheartedly.
This was the downtown of the imperial capital.
As a matter of fact, Hercule also carried out public works and implemented many policies aside from the financial reforms. He took Carolina out on a date to boast about his accomplishments.
Hercule had changed his hair and eye colors with the help of magecraft, so there was no need to worry about the masses swarming over while screaming, "Holy crap, it's His Majesty the Emperor!! Signature please!!"
"So Your Majesty, did you want to show me something?"
"First off is this place," said Hercule as he grasped Carolina's hand.
Carolina felt her heart racing, but Hercule seemed unfazed. Looking at such a nonchalant Hercule, Carolina blushed, feeling abashed that she had gotten all worked up on her own.
Little did she know Hercule was smirking inside while observing her reaction as he began to walk.
First off, Hercule went towards the Hippodrome—the stadium where chariot racing was held.
He showed the receptionist two tickets for special seating that he prepared beforehand and entered.
"You like chariot racing, right Carolina?"
"Yes, but I doubt there's anyone who dislikes chariot racing…"
Watching chariot races was one of the few pleasures in the Lemurian Empire which was sorely lacking in terms of entertainment. It was popular among both the young and the old, men and women, nobility and commoners. But because of her strict father and since Carolina herself was so serious, she only got to watch chariot racing once a year.
After sitting down on his seat, Hercule spoke to Carolina.
"This stadium was only constructed recently. I had it built anew. The one we've been using was poorly maintained due to financial difficulties and deteriorated badly. It was cheaper to just build a new one."
"I see, that's great."
Her mind being drawn to the chariot race that was about to start, Carolina replied to Hercule's boast in a non-committal manner. It made Hercule a bit sullen, but he soon concluded that Carolina was pleased with the date spot he built himself and decided to focus on the race.
"The Reds won!"
Hercule took Carolina, who was in high spirits because the team she supported had won, by the hand and led her outside.
Along the way, Hercule spotted the new, still under construction aqueduct he ordered to be built and wanted to boast about it, but he thought that she probably wouldn't like it much so he held his tongue.
"Next on the list is the art gallery."
"Art gallery…?"
Hercule nodded. Holding Carolina's hand, he headed towards the art gallery that he had constructed.
Just like before, he entered with the tickets prepared in advance.
"Don't these… belong to the imperial house?"
"That's right. Stuff with high historical value and works of art too precious to be sold are exhibited here. Aside from imperial properties, items owned by nobles belonging to the Empire are also on display. Of course, the most numerous among these are imperial possessions."
Hercule had sold off virtually all items that could safely be sold to alleviate the treasury. But he was left with quite a few objects that he couldn't possibly put on sale.
Not knowing what to do with them, Hercule decided to make some cash by putting them on display. It was killing two birds with one stone since he also got to flaunt off the imperial house's extravagance.
There were only imperial properties originally, but some nobles proposed, "We want to show off our treasures too!" so the exhibited items increased little by little. The nobles had to pay a "venue fee", so he made money on that front as well.
He couldn't stop himself from grinning.
Furthermore, the admission fee was set quite high to guarantee a certain "guest quality", and a number of shamans, magicians, and knights were deployed to guard the venue and so far there hadn't been any theft. Though he wasn't sure about the future.
"This jewel is so beautiful."
"If you want something, just tell me. These are all mine after all."
"But… doesn't this belong to the imperial house? I think I'll refrain."
Carolina restrained herself, but her eyes were glued on the jewel. Upon seeing that, Hercule decided on their next destination.
Exiting the art gallery, the two headed towards the commercial area, hand in hand.
Nova Lemuria's reputation as "the capital where two third of the world's wealth is located" wasn't just for show, there were all kinds of goods from various countries on sale. Hercule put a ruby necklace around Carolina's neck to have her try it out.
"Hm, since Carolina's hair and eyes are like ruby… no, since they are even more beautiful than ruby, the ruby gem gets overshadowed."
"Such transparent flattery."
Carolina's words sounded aloof, but he did not miss the smile on the corner of her mouth. Even clichéd compliments are worth saying once.
"Maybe sapphire will suit you better."
Hercule received a blue sapphire necklace from the shopkeeper and put it around Carolina's neck.
"Yeah, a blue gem looks gorgeous with your red hair and eyes. The blue sapphire draws out your charm."
"You're exaggerating too much…" said Carolina as her face turned a little red.
No girl could help feeling gleeful when she's stared at and complimented by the handsome Emperor. Even clichéd compliments are worth saying once.
"Next, let's go to the sea."
"…The port, you mean?"
Hercule suggested after paying for the necklace, but Nova Lemuria's port wasn't an ideal place for a date.
It's really smelly.
Nova Lemuria—the capital city of the Lemurian Empire—was equipped with water supply and sewerage systems, which was a rare thing for this world. But because of that, the area around the port where sewage was discharged stunk very bad.
"Don't worry, Carolina," said Hercule as he pulled her hand and headed for the port.
Carolina was prepared for the foul odor of sewage, but to her surprise, it didn't stink at all. There was only a smell of salt water.
"…How can this be?"
"It's simple, I built a sewage treatment plant."
Finally able to talk about the result of his domestic policies, Hercule started to explain with great enthusiasm.
"Until now, the sewage of Nova Lemuria… all filth and trash were dumped straight into the ocean. Because of that, the port stunk very foul and it caused disease to spread. So I had all the sewage flown to one place, settled, filtered, then discharged into the ocean," said Hercule with a self-satisfied look.
Carolina widened her eyes in amazement.
"…You go out of your way to clean wastewater?"
"And the port no longer smells thanks to that."
That's true… Carolina thought.
She had never thought about where garbage and filth arrive at in the end. But when she thought about it, they were the cause of the foul odor and obviously needed to be cleaned.
Just then, Carolina noticed something.
"Could it be, the reason filth and trash on the streets had decreased is that…"
"Ah, that. I made laws designating filth and garbage collection sites and created a post for cleaning the streets. All trash is transported to a place far away from the capital and buried there… Can't have the streets stinking when we're finally on a date after all."
Hercule winked.
He wanted to add, "I intended to ban people from dumping feces outside their windows, but it seems such a law has been issued dozens of times already in the past 2000 years. I gave up on that and have the streets cleaned up instead." but as one would expect, he didn't say it out loud. They were on a romantic date after all.
When the day turned to dusk, the two were on a hill overlooking the city. The sun was setting, the imperial capital was dyed in a scarlet glow.
"Hey, Carolina."
"Yes, Your Majesty?"
"Remember how you said you would do anything for me?"
Carolina's heart skipped a beat.
Carolina had learned some degree of sexual knowledge in the past two years, at least enough to know how babies are actually made. Recently she had become aware that the promise "I will do anything" she made could be quite dangerous.
The other party was, believe it or not, the emperor. There's no way she could break the promise…
"Y-Yes?"
"What should I ask for, I wonder."
Hercule said as he eyed Carolina's body up and down. Her face that still had an adorable childlike look, her perky bosom, then her butt and her feet, his gaze scanned them over and over again.
Carolina's head was in chaos from fear, embarrassment and an unfathomable feeling of expectations. While trying to keep her pounding heartbeat under control, she hung her head down to hide her flushed face.
While enjoying Carolina's cute reaction, Hercule thought, "Well, she's still 14 years old after all… I shouldn't go overboard."
Then, he gave Carolina the order.
"Give me a kiss."
Hercule pointed at his cheek.
"Eh?"
"I said, give me a kiss as the reward."
Lemurian people exchanged kisses in place of greetings, not on the lips of course, but the cheek. The lips didn't have to actually touch, just making a sound was okay. And it was reserved for family members and close friends only.
Therefore Hercule thought a kiss on the cheek was a rather low hurdle.
"…I understand."
Carolina, who had imagined all kinds of amazing things, was bewildered by the surprisingly light request. She felt embarrassed about her shameless thoughts.
Although she firmly believed that the love was mutual, when she thought about placing a kiss on the cheek of the childhood friend with whom she had yet to confirm each other's affection, she couldn't help blushing profusely.
With her heart throbbing fast, Carolina stood on her tiptoes and approached Hercule…
"I love you, Your Majesty. Thank you for your hard work."
Carolina said and lightly touched his cheek with her lips. Upon that, Hercule's face turned a bit red as well…
"Thank you. I love you too."
He said and kissed Carolina's cheek in return.
"Whizz-whizz~!! It's getting pretty hot in here, Master!!"
(Shut up, you ero demon!!)
Hercule made an inner shout toward the voice that just resounded in his mind.