The Lemurian Empire was a state with a well-developed centralized system.
　In addition, the bureaucracy had advanced considerably during the reign of Emperor Hadrian, and many administrative documents remain.

　Hercule spent three months reading the administrative materials and documents available at ...... for about fifty years, and then read one hundred and fifty years' worth of administrative materials at five-year intervals to create a statistical graph.
　He then compared the movements of the graphs with the famines, wars, new laws, and councils that had occurred in the Lemurian Empire.
　He came to a conclusion.

　"So it's the decline in tax collection ability and the increase in military spending.






　Hercule summoned all the bureaucrats of the Lemurian Empire.
　The bureaucrats looked anxious, wondering what the new emperor would say to them.

　In response, Hercule put on a calm face and asked one of the bureaucrats.

　"Mr. Krol?
　Yes, sir!

　The new human bureaucrat's heart leapt.
　Of course.
　The Emperor of Lemuria, reputed to be the "God's representative on earth," had approached him directly.

　The fact that he remembered his name also made him nervous.
　The Emperor remembers the name of a mere new bureaucrat!

　It confused him.

　Tell me about our tax system.
　Yes, yes!

　There are six main tax systems in the Empire.

　Land tax.
　Per capita tax.
　Commercial tax.
　Tariffs
　War dues
　Emancipation tax.

　Add to this the salt monopoly.

　"I see. Thank you. Thank you, Mr. Krol.

　Hercule takes a sip of his coffee and declares.

　"The capitation tax, commerce tax, customs duty, emancipation tax, and salt monopoly are all abolished or revised.

　What?
　The bureaucrats' expressions hardened as if to say, "What?

　What Hercule was saying was too sudden for them to grasp.
　But little by little, the bureaucrats began to understand his intentions.

　He's going to radically change the tax system.
　And.

　Change is scary.
　Because change can make things worse than before.
　Right now, I'm getting by. So it's better not to change.

　Many people fall into that trap and are afraid of reform.
　But Hercule was not afraid at all.

　Why?

　For the sake of "doing whatever it takes," the risk of the country tipping over is insignificant!
　This is indeed a joke. (It may be a joke, but it is a true one. ......)

　Hercule had confidence in himself.
　He was confident that what he was doing was absolutely right.

　"Hey, Your Majesty!　That's .......
　"Wait, wait, I'll explain. Wait, wait, I'm going to explain it to you now, and you can disagree only after you hear what I have to say.

　"Wait, wait, wait.
　It was a list of residents of a certain village for the purpose of collecting a per capita tax.

　"What do you think of this?　Chlor-kun.
　"Well, let's see, .......

　The new bureaucrat, who was strangely favored by Hercule, said what he thought with a nervous look on his face.

　I think it's all women .......
　You're right!　Other than that, there are far too many people with physical disabilities!

　The per capita tax in the Lemurian Empire is heavier for men than for women.
　In the Lemurian Empire, the per capita tax is heavier for men than for women. Also, people with physical disabilities, such as ...... missing limbs, blindness or deafness, are exempted from the tax to some extent, depending on their severity.

　At first, the peasants took the report seriously.
　But at some point, they realized something.

　They could lie and not be noticed.

　The presence or absence of eye or hearing impairment is self-reported.
　As long as the person says so, there is no way for the officials to check.

　Also, if you visit the house of a person who says, "My family consists of two boys and four girls (actually, four boys and two girls!). It would take a lot of time and effort to go into the house of a person who declares, "My family consists of two men and four women (although there are really four men and two women!)" and check if the declaration is correct and if the person is not dressed as a woman.

　The population of the empire is more than ten million.

　In the first place, it is not certain that the reported population is true.
　It is safe to assume that many of the peasants are under-reporting, since a miscalculation of one or two people will not go unnoticed.

　Each individual tax dodger is not a big deal, but ......　
　When the dust settles, so what.
　Of course, this will lead to a significant decrease in tax revenue for the empire.

　"Are you confident that this information is correct?

　The bureaucrats had nothing to say.
　The bureaucrats had nothing to say. It was obvious that the list of residents was wrong.

　We would be better off without a tax system that doesn't collect taxes properly. We therefore abolish it.



　Then, after taking a sip of coffee, Hercule looks at Krol again.
　Krol braced himself.

　I'm sorry to keep asking you this, but how do you collect this commercial tax?
　I'm sorry to keep asking, but how do you get this commerce tax?" "Well, it's based on the amount of ...... sales a merchant makes and the goods he sells.
　"How do you determine the amount of sales?
　...... is the merchant's self-assessment.

　In other words, they can lie all they want.

　"It's true that if you taxed commerce, you could make a lot of money. So I'm not going to change my policy of taxing commerce. But the way it's been done so far is too much work. Therefore, this will be revised.

　It is possible to crack down on tax evasion to some extent if there are unannounced inspections by government officials.
　But that would take too much time, effort, and manpower.

　It is possible to crack down on 'income tax' evasion in a nation with a huge bureaucracy like Japan, but it is impossible in the bureaucracy of the Lemurian Empire.

　Then there's tariffs, which are purely a logistical impediment and generate little revenue. It's also a breeding ground for officials to amass ill-gotten gains. Abolish it.

　As if to add insult to injury, Hercule slaps the tariff away and sips his coffee.

　"Then the Emancipation Tax. ...... This should go without saying. It's a wonder why these antiques are still around. Unlike the old days when emancipation was a popular way to gain political support, nowadays hardly anyone emancipates their slaves.　Abolish it. Well, I agree with you about taxing the slaves.

　Then Hercule drank his coffee in one gulp.

　"Finally, the salt monopoly. This is a new system your father implemented to secure new revenue sources. It's a monopoly on the sale of salt at thirty times the list price. Salt is a necessity, so no matter how high the price, people will buy it. Well, great, great, great, great, great, great, great, great, great, great, great, great, great, great, great, great, great, great, great.　I'm sure you'll agree that it's a great idea.

　The bureaucrats looked away at once.
　The bureaucrats looked away in unison, because they were actually buying counterfeit salt as well.

　The salaries of the bureaucrats in the Lemurian Empire are low.
　They can't afford to buy salt from the government.

　Hercule then asks the bureaucrats.

　"Well, gentlemen. If you can say with pride that something I've said so far is wrong!　Can any of you say with pride that I am wrong?　Rest assured, I swear to God, I will not punish you.

　The scene is silent.
　No one could argue with Hercule.

　And then a man raises his hand.
　It's Krol.

　I'm sorry, but ...... you mentioned abolishing tariffs, are you also abolishing customs?　I think abolishing customs is a bad idea from a public safety standpoint. ......
　I'm not going to abolish it, of course. We are not going to abolish the barrier stations. Rest assured.

　Hercule smiled.
　When the bureaucrats saw Hercule's smile, their tension melted slightly and their hands began to rise sparsely.

　"Oh, excuse me, .......
　"May I ask you a question? ......
　I have a few questions. ......

　One by one, Hercule carefully answered the questions of the bureaucrats.
　After an hour or so, all the bureaucrats were convinced of his point of view.

　"Well, gentlemen. Now, gentlemen, I'm going to devise a new tax system. Don't be shy to argue with me. Let us (...) save the empire by introducing a new tax system.

　Hercule finished by handing out parchments with the tax system he had devised.

　Yes, yes, I actually think your salaries are too low. So when the fiscal reform succeeds, I'll be the first to bring your salaries up to a reasonable level. Let's work hard on .......

　Hercule grinned, and the bureaucrats' eyes lit up.

　For the next three days and nights, Hercule and the bureaucrats debated furiously.
　The resulting tax system was promulgated to the Empire: ......

　Two years later.

　The state revenue of the empire increased 1.5 times.

　In addition, the use of tax money for palace personnel and other expenses was reviewed and expenditures were reduced.

　In this way, the imperial treasury, which had been on fire, was successfully extinguished.


　Diary of a Bureaucrat

　Hercule the Great was a terrible man. He had no fear of destroying tradition. He was not afraid of destroying tradition, and he blocked most of the opposition of his seniors. It was hard to believe he was twelve years old. I can believe him when he says he's been a bureaucrat for 40 years.

　Besides, Hercule the Great's tax system was very innovative and effective.

　He also gave me a raise in my monthly salary.

　I became a bureaucrat to serve him.
　It was God's will, it was fate.



　I, no, all of us bureaucrats, thought so.