Chapter 27

Well, my brother stayed for a few more days before returning home, giving up on persuading Mother.

...Well, even without Mother and the Queen Dowager attending, the party proceeded as planned and ended without any issues. ...Though it seemed that the absence of the two made it difficult to call it a grand success.

This way, the baron's daughter, Ed-sama's fiancée, became a reality in both name and fact.

In the capital, the first prince still does not appear on the public stage.

And the second prince is graduating this year.

Compared to the first prince, who does not show himself, the second prince, who moves around more flamboyantly, is more often the subject of conversation here.

Moreover, the second prince's camp is made up of people who are, in a sense, the nobility of the nobility... In other words, people with good bloodlines who frequently attend tea parties and evening gatherings, which might be why they are more prominent. Incidentally,

Most of the families in the second prince's camp are in dire financial straits. They consume a lot and have not developed any notable industries in their territories. This information comes from my Azuta Trading Company.

In short, it is a rather delicate camp, consisting mostly of families with only good bloodlines.

On the other hand, the first prince's camp is made up of newly established nobles who have built their families through their own achievements and nobles who focus on managing their territories in the regions.

Thus, it seems that the flamboyant second prince's camp has the upper hand in the royal castle.

I am worried that Father might have a hole in his stomach. Speaking of Father, Mother returned to the capital a while after the engagement party ended. Grandfather, however, remains at home as usual.

As for me, I am still busy with no significant changes in my daily life.

"So, Dean. How about becoming mine?"

To my repeated words, Dean smiles without changing his expression.

"Thank you, but..."

This is the same response I have received countless times. Ah, how frustrating.

If we were to look at this conversation alone, it might sound like a confession... No, it might sound like a young woman trying to seduce a young man. Moreover, Dean is a beautiful man with golden hair and emerald green eyes. His physique is well-built, making him very attractive. It might seem like I am trying to seduce him... Well, in a sense, I am.

"Haaa... I understand. But I won't give up. At least, please stay for this week."

"Of course."

What I am asking for this week is his participation in the administration as my assistant.

...It all started before Mother left. Occasionally, we use the personnel dispatch function of the commercial guild to bring in short-term contract workers when we are particularly busy and need more hands. Dean was one of those contracted workers. At first, I did not even know he existed, as I could not possibly keep track of everyone at the bottom.

However, his competence became highly praised on the field, and the news reached me.

So, I gave him individual tasks, which he handled beautifully. I then gave him slightly heavier tasks, and eventually, he became my assistant.

Mother has also met Dean and said, "I feel I can trust this person." I have full confidence in Mother's ability to judge people, so I not only recognized his competence but also felt secure in appointing him as my assistant.

...In any case, he makes things easy. He understands the purpose of my instructions, thinks of methods on his own, and executes them. The time saved from not having to explain everything allows me to focus on other tasks. Watching him, I truly feel that he is the epitome of "hearing one and knowing ten."

Now, to get back to the point, the "confession" I just made is actually a recruitment pitch. ...I want to hire him officially as an administrator and have him work daily... but he only agrees to short-term contracts.

Apparently, he also helps out at his family home. So, he works here for a week and then returns home for two to three weeks.

Because he is so competent, I am reluctant to let him go, and every time he comes, I renew the contract and try to recruit him.

I sometimes wonder if I should be suspicious, but the administration is not very secretive, and I don't think there is a problem. ...Mother's words also play a big role.

"Here are the financial reports and budget applications for the various academies for the next year."

"...Oh, the format is well-organized."

"I made some adjustments."

"Thank you. The primary schools are open in all regions... Next, I want to open secondary schools for vocational training."

"Given the current budget, it is difficult."

"Well, that's true. We need to transition to a stable tax revenue..."

"However, a consumption tax might be premature. The basic principles of taxation are fairness, simplicity, and equality. Currently, primary schools have just opened, and literacy rates are gradually increasing. The people would not understand it. It would be particularly difficult for small shops, even if large stores could handle it."

"That's the issue..."

"However, it is an innovative idea. Once literacy rates and arithmetic skills improve, it would be ideal to introduce it."

"Hmm... Should we push for it from our side?"

I flipped through the draft of the income tax.

"Abolishing the head tax and transitioning to income tax... I have my doubts about this. As I mentioned earlier, the basic principles of taxation are fairness, simplicity, and equality. The head tax is a good way to make all citizens aware of their participation in the territory."

"Too much equality is a problem. Taxing children who cannot pay is a burden on those who need workers."

Yes, the head tax is ideal in terms of taxation.

It is simple and equal. But it is too equal to be fair. Moreover, because it is imposed on those who cannot pay, it not only cannot be collected but also becomes a burden.

"...Indeed, that is a valid perspective."

"In the current draft, taxes are levied on individual income... However, for farmers, calculating income is difficult, so we will temporarily estimate their harvest based on the land they own and collect taxes accordingly."

"Is that why you have been actively working to clarify land rights in the civil department?"

"Yes. ...Of course, that is not the only reason."

"I see. In that case, it would be better to consider the fluctuations in harvest due to annual climate changes."

"Hmm, indeed."

"Also, do you have the personnel to perform these calculations in the civil department?"

"I am currently rotating the staff in the finance department to participate in the accounting course at the secondary school. I plan to use both the current finance staff and the graduates. Ideally, as the people's education improves, they will be able to file their own tax returns."

"...That will take a long time."

"Well, I am not expecting it to happen immediately. Eventually, though. Also, we need to establish taxes for businesses. Currently, the revenue of the business associations and their presidents are mixed when calculating taxes... So, we need to separate the cases where the president receives a salary from the business and where the business and personal income are treated as the same, and apply a business-specific tax rate to the business."

"...How will you handle the opposition from the business associations?"

"Could we ease the tariffs at the same time? Currently, even within the territory, every time goods are imported or exported, taxes are paid when entering or leaving each city. In the future, we will only collect taxes when importing from other territories or exporting, and we will lower the tax rates. ...This will increase the flow of goods."

"Indeed, if we do it in conjunction, the opposition might be mitigated. The business associations are currently learning double-entry bookkeeping in the accounting course, so they will be able to calculate and submit their taxes on their own. ...This will not be a significant burden on our side."

"Exactly. Let's discuss the details, order, and timing with the finance department again based on this conversation."