Santairiku Eiyuuki

Christos Augusto.

Galphis Galeanos.

Lucanos Lucarios.

The three heavy ministers supporting the Lemurian Empire were drinking and talking about their monarchs.

"It's horrible. Our emperor, Your Majesty. So we came here and we got a big win."

Lucanos praised the Elquille that way.

Hadrianus III, father of Erkür, was never a darkness or tyrant.

But he was not a famous man. [M]

The truth is that the proposed tax reform has been performed by many ministers since the time of Hadrianus III.

But the conservative class in the court fuelled anxiety about reform, and Hadrianus III could hardly change the tax system after all.

When it comes to the only thing I've done, it would be a salt monopoly.

It was done to make up for it, as it was making it harder to collect headquarter taxes.

Salt is an absolutely essential necessity for humans to live, so it has become an alternative to the head tax.

In fact, the early days worked well and the finances temporarily improved.

Most importantly, a little bit of dense salt started appearing, and eventually it became dysfunctional.

In comparison, Erkühl was not afraid of reform and had carried out a major reform of the tax system.

And as a result, they increased tax revenues by a factor of one or five.

"It is eye-to-eye scale that merchants are allowed to form unions (guilds) to grant exclusive rights from region to region, and to declare sales across unions (guilds) to adopt commercial taxes because of the way in which individual merchants self-declare commercial taxes."

Christos raises an exclamation.

In the old-fashioned way, it was visibly impossible for merchants to underreport sales and to monitor where and what business merchants were doing in the first place.

So Elquille made the merchants form a union.

The number of union (guild) units that have to confirm sales can be reduced and mutually monitored.

It also made it possible for the government to exercise some control over the economy through the Union (Alliance).

Until now, unions (guilds) have never existed in the Lemurian Empire.

because it was strictly regulated by law.

Because of concerns about high prices and because the very job of 'commerce' was perceived as a mean profession.

Nevertheless, we cannot do business properly in this world, where the economy is underdeveloped and where the number of 'buyers' is small, unless merchants are bound to each other.

That's why it existed informally.

This time, Erkühr approved it.

Nevertheless, it still seems that quite a few criticisms have come out of this policy.

They raised their voices worrying about high prices and the political intervention of merchants.

For this reason, Erkühl had attached a number of conditions which took into account the opinions of the bureaucrats.

They strictly set the highest price for the price and the number of people affiliated with the union (guild).

There has been no dissatisfaction from the merchants who were to be controlled by the government.

The fact that we have been able to dignify what we have been doing informally during the day, and the further abolition of tariffs, make it easier for businesses to do business, is why.

Among the merchants, Erkühr's support has risen tremendously.

For the age of twelve, he said he was well aware of His Majesty the Emperor.

By the way, at the same time as abolishing the monopoly on salt, Erkühl disregarded the salt smugglers and formed a union (guild), which, like the other merchants, placed them under control and sold off all the officially made salt manufacturing equipment to them.

It's easier and better to take it from the guys who do business because of it than the state does because of it.

It is Elquille's idea that

"The problem is the rebellion of the landlords.... Well, I think I've been thinking about that because it's about His Majesty."

Erkühr abolished the headcount tax and obliged the landlord to roll in the headcount tax to the land tax and pay it in bulk.

I feel the same as before when it comes to rolling in...

In fact, it only raised the subdivision tax where the person-head tax would be abolished.

I mean, it's a de facto heavy tax.

Erkühr said, "People can escape and hide sales, but they can't move the land and they can't hide it. It means we can definitely collect taxes."

and.

Furthermore, Elquille has until now changed the tax rate according to the yield of the harvest, from the so-called detection method to the method of collecting the tax at a flat rate each year, and in principle also paid the tax as gold.

And as a result of the aforementioned tax reform, extraordinary manpower and even more Mesian clerics were mobilized, thoroughly surveying the land and thoroughly picking out hidden fields.

"So far, there's been no noticeable move on the landlords. Most likely, the landlords of the non-long-eared (elves) are quite dissatisfied."

Lucanos flaunted his shoulder.

The landlord of the Lemurian Empire is an equals nobleman.

They have land, and they call the wealthy members of their lineage aristocrats.

Since there is no such thing as a title, nobility and civilians can be quite fluid compared to a feudal state, and distinctions can be appropriate.

Among the seventy-seven families of the pureblooded long-eared clan (High Elf) known as the Holy Seventy Seven Gates, there are seventy-six aristocratic families, excluding the royal family Julianos, and about two hundred small and medium-sized aristocrats who obtained aristocratic status (positions) by supporting the invasion of the Lemurian Empire, including non-pureblooded mixed long-eared clans (Half Elf) and non-long-eared clans (Elves) … including beasts (Warbeasts) and humans (Humans).

* (Note that, according to the laws of the Lemurian Empire, the mixed long-eared "elves" with the characteristics of the long-eared "elves" are considered the mixed long-eared "half-eared", whether it be halves or quarters or very thin blood, and whether it is mixed blood close to limitless pure blood.

Legally, it is only specified as a long-eared "elf" and includes both if it is not specified whether it is pure or mixed. If either is to be limited, it is always specified whether it is pure or mixed. conform to this in this novel)

Of these, the Pureblooded Elves (High Elves) belonging to the Seventy Seven Gates pledge allegiance to Elkhur, so grievances are unlikely to cause insurrection.

It is also possible to ignore those who are members of the Seventy-Seven Households or of the Mixed Ear Clan (Half Elf) who have a marital relationship because they are not considered to be against the intentions of the main house.

However, the non-long-eared (elves) have a slight suspicion of loyalty.

And at least three people were thinking.

"First, we have to be prepared. I focus on soldier troopers."

Galphis stood up saying so.

In contrast, Christos nods as well.

"I don't really like you, but there's a rare disagreement. … I shall be mindful of the trends of the nobles"

And Lucanos smiled, too, indicating his consent.

"Me too, let's use church connections to strengthen surveillance.... Your Majesty is indeed a famous man. But he's still young. There are always overlooks from inexperience… we have to help."

We must support the future eminent lord, the hero of salvation.

The truth is that the three less friendly political rivals were also unanimous on this matter.

"And His Majesty, by the way?

"You're on a date with Carolina. You want to brag about it.... it's close to having a grandson"

"That's good. I'm interested in girls."

"That's heavy when you say it"

"Well, I didn't say three years, I did it in two years and I showed it to you."

Elquille showed Carolina her chest stretched out.

In contrast, Carolina praises Erkühl as she strokes her head just fine.

This is the whole city of Empire.

As a matter of fact, Elquille carries out a variety of utilities and policies besides fiscal reform.

I took her on a date to brag to Carolina about that achievement.

Note that Elquille is magically changing the color of her hair and eyes, so she says, "Kah! There's the Emperor over there!! I need your autograph!! Don't worry about the noise."

"So what are you going to show me?

"I guess this way first"

That's what Elquille says. He holds Carolina's hand.

Carolina's heart beats dodgy.

But Elquille is flat.

Seeing Erkühl's face like that, Carolina became ashamed of herself for thrilling herself on her own, blushing.

Seeing Carolina like that, Erkühl starts walking, niggling inside.

First, Erkühl started off by heading to the tank arena.

When it comes to tanks, they are chariots, not tanks.

Elquille shows the receptionist two tickets for the special seats she had prepared in advance and enters.

"Sure, Carolina liked tank racing, didn't she?

"Yes. Well I don't think anyone dislikes it..."

In the Lesser Entertaining Lemurian Empire, tank racing is one of the few entertaining and a popular event for both young and old aristocratic civilians.

Although Carolina only visits once a year because her father, Galphis, is strict and serious.

Sitting in her seat, Elquille speaks to Carolina.

"This arena is actually new. I built a new one. One of the stadiums has experienced severe aging due to lack of maintenance due to previous financial difficulties. It would be cheaper if it was new and rebuilt."

"Really? That's great."

Carolina is concentrating on the tank race she's about to start, and hammering appropriately on Elquille's pride.

Elquille saw it and decided to be satisfied that Carolina was happy with the date spot she had built, although slightly mucky, and she also concentrated on the race.

"Red won"

Elkühr walks out, pulling Carolina's hand in a good mood for the team she is pushing to win.

Along the way, he tried to find the water bridge under construction he had ordered him to build anew and boast, but Elquille mumbled, thinking that the uke would not be too good.

"So, shall we go to the museum next?

"... museum, is it?

Elquille nodded.

Elquille pulls Carolina's hand and heads to the museum she builds.

And I still went inside with the entrance ticket I had prepared in advance.

"Is this... royal property?

"Oh, yeah. It was decided to exhibit here objects of high historical value and works of art that were too expensive to spare to sell. By the way, besides the royal property, there's also the property of the nobles in the country on display. Well, most of all, naturally, royal property."

Erkühr sold off most of the property that seemed to have no problem selling and added it to the treasury.

But still, there was quite a bit of 'hell of a lot of selling that' stuff left.

After thinking about what to do, Erkühl wanted to make money by exhibiting it.

It can also show the richness of the Imperial Family, so it is called two birds with one stone.

Originally it was only royal property, but the exhibits are growing slightly as some nobles say, 'We also want to boast of our own secrets'.

The nobles had been able to make even more money by charging them 'for places' and had become three birds a stone.

I can't stop laughing.

It should also be noted that high entry fees have been set to create a "quality" border line for customers, and since a large number of spiritualists, magicians and knights have been placed on top of it to consolidate their protection, so far there has been no damage from theft.

I don't know what will happen in the future.

"Beautiful gem,"

"I'll do it if you want. It's my thing."

"Oh no... it's royal property, isn't it? It's just horrible."

That being said, Carolina shows reluctance.

But the eyes nailed to the jewels, no matter what they saw.

Seeing such a carolina, Elquille decides on her next destination.

After leaving the museum, the two headed to the commercial area with their hands held together.

A capital where two-thirds of the world's wealth gathers.

It was just said that properties from various countries were sold.

Elquille was sold there, hanging on Carolina's neck to try out Ruby's necklace.

"Hmmm, Carolina's hair and eyes are the same as Ruby's... no, it's more beautiful than Ruby's, so don't let Ruby get saggy"

"That's a clear compliment."

And so on, Carolina showed only her words back to Cool, but Elquille didn't miss her mouth being nibbled.

Even in moonlit terms, it's something I'd say.

"Maybe the sapphire would look better."

That being said, Elquille received a blue sapphire from the store owner and tried to hang it around Carolina's neck.

"Yeah, you can see blue stones in your red hair and eyes. The blue sapphire brings out your beauty."

"It's a big deal..."

And while I said it, Carolina's face was slightly red.

No woman of the same age is praised by a handsome emperor staring at her and not feeling bad.

A moonlight compliment, I'll tell you.

"Well, shall we go to the sea next?"

"... port, is it?

After paying the store owner, Elquille said so.

But port is not a very good dating spot in the imperial capital Nova Lemuria.

Because of the smell.

Nova Lemuria, the empire capital of the Lemurian Empire, is also rare in this world and has water and sewers in place.

But that's why the harbor and surroundings where the sewage drips away smell so bad.

"Don't worry, Carolina"

That's what Elquille said. He pulled Carolina's hand and headed to the harbor.

Carolina is prepared to smell the filth.

But it doesn't stink.

I just smell the tide.

"... what do you mean?

"It's easy, I built a sewage treatment plant."

Erkühr finally starts to speak out loud that he can boast of his internal affairs achievements.

"Until now, the sewage in the city of Nova Lemuria...... all the dirt and debris was drooling in the sea. So the harbor smelled very bad, and that caused the plague to become endemic. To solve it, we collected all the sewage once and processed it to precipitate, filter, and then let it flow into the ocean."

With a Doya face, Erkühl speaks.

Carolina opened her eyes in amazement.

"... do you purposefully clean the water you throw away?

"But because of that, you don't stink anymore, do you?

Indeed...

and Carolina thinks.

Until now, I hadn't thought properly about where the garbage and dirt would end up.

But if you think calmly, maybe it's natural that you have to clean it up because that's what's causing the stench.

And so Carolina realized.

"Maybe the amount of garbage and dirt falling on the path of the Imperial capital has decreased..."

"Oh. They regulated it by law, decided where to collect it, created a position to clean the trash and dirt that was falling off. By the way, the garbage is being buried and disposed of all away from the Imperial City.... I'm on a date with you, but I don't like it if the road stinks."

Elquille meditated on one eye to show it.

Note that at this time Erkühl tried to "actually come up with a law that he shouldn't throw his cunt out the window, but when I looked closely, I realized that it had already been served dozens of times in the last two thousand years, so I decided to give it up and let it be cleaned," but refrain from boulders.

I'm on a date.

That evening, they were on a hill overlooking the Empire City.

The sun is setting and the empire is lit red.

"Hey, Carolina."

"What is it, Your Majesty?"

You said you'd do anything.

Dokiri, and Carolina's heart bounced.

Two years later, Carolina had recently begun to realize that what she promised to do was a rather dangerous thing, having already learned sexual knowledge to the extent that she knew how to make a baby correctly.

The opponent is even an emperor, assuming.

You can't break a promise...

"Hey, what is it?

"No, I was wondering what you'd do."

That's what Elquille says and looks at Carolina's body.

I crawl my gaze over and over on Carolina's still young, adorable face, her swollen chest, and her glutes, her legs.

Carolina holds on to her roaring heart, blushing and leaning down, confusing her head with a sense of expectation that she feels scared, embarrassed, and vice versa.

Looking at such a lovely Carolina reaction, Elquille thinks.

(I'm fourteen, so hey...... poor thing you do something too radical)

And ordered Carolina.

"Well, kiss me"

Erkühr pointed to his cheek.

"Huh?"

"So it's a reward kiss."

The Lemurians kiss instead of greeting each other for a price.

Regardless, it's not the lips, it's the cheeks, it's actually just the sound without the lips, and that's just a limited number of opponents, such as family and best friends.

If it's cheeky, the hurdles should be low.

That's what Elquille thought.

"... ok"

Carolina, who had imagined all sorts of awesome things, was surprised, bewildered, and embarrassed at herself for her out-of-the-box light demands.

And even though we could be sure that it was definitely both thoughts, we circled our thoughts on the act of kissing the childhood cheeks that had never confirmed our thoughts with each other, and dyed our faces in a pearlescent color.

With her heart rattling, Carolina stands close to Elquille with her fingertips......

"I like it, Your Majesty. Well done."

I said, pressing my lips gently against my cheeks.

In contrast, Erkühr also blushed slightly...

"Thank you. I like you too."

That's what I said, I pressed my lips against Carolina's cheek.

[Hugh Hugh!! Hot!! Master!!

(Shut up, porn demon!!

Erkühr yelled in his brain against the voice that had sounded in his brain.