5 Episode 4 Other Reforms




 Christos Auguste.
 Galfis Galleanos.
 Lucanos Lucarios.

 The three vassals of the Lemurian Empire were drinking and talking about their sovereign.

 "It's terrible. Our Emperor. We've hit the jackpot here, haven't we?

 That's what Loukanos said about Hercule.

 Hercule's father, Hadrian III, was neither a dark lord nor a tyrant.
 However, he was not a great ruler.

 As a matter of fact, many of his vassals had proposed tax reforms since the time of Hadrian III.
 However, the conservative faction within the court aroused anxiety about the reform, and in the end, Hadrian III could hardly change the tax system.

 The only thing he did was to monopolize the sale of salt.
 The only thing he did was to monopolize the sale of salt. This was done to compensate for the increasing difficulty in collecting the per capita tax.

 Salt was a substitute for the per capita tax because it was an absolute necessity for human life.
 In fact, it worked well in the early days, and finances improved for a while.

 In fact, it worked well in the early years, and the government's finances improved for a while, although it eventually became dysfunctional as more and more salt was smuggled into the country.

 In contrast, Hercule was not afraid of reform and carried out a major reform of the tax system.
 As a result, he increased the tax revenue by 1.5 times.

 The idea of having merchants form guilds, giving them monopoly rights in each region, and then having them report the sales of the entire guild to collect the commercial tax, instead of having it based on individual merchants' self-reporting, was revolutionary.

 Christos exclaimed in amazement.
 Under the old system, it was obvious that the merchants would under-report their sales, and it was impossible to properly monitor where and how they were doing business.

 Therefore, Hercule forced the merchants to form guilds.
 Guilds would reduce the number of sales that had to be checked, and would also allow for mutual monitoring.

 Also, the government can now control the economy to some extent through the guilds.

 Until now, guilds have ostensibly not existed in the Lemurian Empire.
 This is because they were strictly regulated by law.

 This was because of concerns about rising prices and because "business" itself was perceived as a nasty occupation.

 Nevertheless, in this world where the economy is underdeveloped and the number of buyers is small, merchants cannot do business properly unless they are united.
 So, unofficially, it existed.

 This time, Hercule recognized this.

 However, it seems that there was a certain amount of criticism of this policy from the bureaucracy.
 The bureaucrats were worried about the rising prices and the political intervention of the merchants.

 In response, Hercule imposed a number of conditions based on the opinions of the bureaucrats.
 He imposed strict conditions on the maximum price of goods and the number of members of guilds.

 There were no complaints from the merchants who were subjected to government control.
 The reason for this is that they can now do what they used to do unofficially in secret in broad daylight, and the elimination of tariffs has made it easier to do business.

 Hercule's support among the merchants has increased greatly.
 For a twelve-year-old, he knows his stuff.

 At the same time he abolished the monopoly on salt, he put the salt smugglers under the same control as other merchants by forcing them to form guilds, and sold off all the government-made salt manufacturing facilities to them.

 Hercule thought that it would be easier for the state to take money from those who were hard at work than from those who were hard at work.
 This was Hercule's view.

 The problem is the opposition of the landowners. ...... Well, I'm sure His Majesty has thought of that.

 Hercule abolished the per capita tax and required landowners to pay the per capita tax in a lump sum by incorporating it into the land tax.
 If you say "carry it in," it sounds like it's the same as before. ......

 In effect, the land tax was raised to compensate for the elimination of the per capita tax.
 In other words, it is a de facto heavy tax.

 According to Hercule, "People can escape and hide their sales, but land cannot be moved or hidden. It's a sure way to collect taxes.
 This is a sure way to collect taxes.

 In addition, Hercule changed the tax system from the so-called censuses, in which the tax rate was based on the yield of the harvest, to a fixed annual tax rate, and tax payments were in principle made in gold.

 As a result of the aforementioned tax reforms, the government mobilized manpower and even Messianic priests on a temporary basis to thoroughly survey the land and thoroughly expose hidden fields.

 So far, the landowners have not made any significant moves. So far, there's been no significant movement on the part of the landowners, although the non-Elven landowners seem to be getting quite frustrated.

 Loukanos shrugged.

 In the Lemurian Empire, a landowner is a nobleman.
 A landowner is a nobleman if he owns land and is a member of a wealthy and venerable family.
 Since there is no such thing as a title, the distinction between nobles and commoners is more fluid than in feudal states.

 The nobility of the Lemurian Empire consists of seventy-six noble families, excluding the imperial family Julianos, out of the seventy-seven families of pure-blooded high elves called the Holy Seventy-seven Families, and the half-elves and non-high elves ...... who are not pure-blooded. In the event that you have any questions concerning where and how to use the internet, you can contact us at our own web site.

 The Lemurian Empire's law states that half-breeds, quarter-breeds, half-bloods, and even near-pure-bloods are considered half-breeds if they have the characteristics of the elves.
 If the law only specifies the term "Elves" and does not specify whether it is pureblood or half-blood, it includes both. If either is specified, it is always stated whether they are pureblood or half-blood. (This is the case in this novel.)

 Of these, the Pureblood High Elves of the Seventy-Seventh Family are loyal to Hercule and are unlikely to rebel, even if they are dissatisfied.
 Also, the half-elves who are branches of the Seventy-Seven Families or who are married to the Seventy-Seven Families are not likely to go against the wishes of the original families, so they can be ignored.

 However, the loyalty of the non-Elves is a bit questionable.
 At least three of them thought so.

 "We should be prepared first. I will concentrate my efforts on training my troops.
 Galfis said and stood up.

 Christos nodded in response.

 I don't like you much, but it's rare that we agree on something. ...... I'll keep an eye on the nobles.

 And Lucanos, smiling, agreed.

 I will also use my contacts in the church to strengthen my surveillance. ...... His Majesty is indeed a great ruler. But he is still young. There will always be oversights due to inexperience. ...... We must help him with his inadequacies.

 We must support the future great sovereign, the hero of the nation's salvation.
 In fact, the three political rivals, who did not get along well, agreed on this point.



 Where is she, by the way?
 He's dating Karolina. You must be very proud of yourself. ...... grandchildren are on the way.
 That's nice. I'm interested in girls, you know?
 That's a heavy thing for you to say.





 Well, I did it in two years, not three.

 I did it in two years, not three." Hercule showed his chest to Karolina.
 You've done it in two years, not three." Hercule patted Karolina on the head and praised her.

 This is the Imperial City.
 As a matter of fact, Hercule has been implementing various public projects and policies in addition to financial reform.
 He took her out on a date to show off his achievements to Karolina.

 Hercule uses magic to change the color of his hair and eyes. There's the Emperor! I have to get his autograph! I need his autograph!

 So what will you show us?
 "Let's start with this.

 Then Hercule grabs Carolina's hand.
 Carolina's heart skipped a beat.
 But Hercule remains unconcerned.

 Seeing the look on Hercule's face, Karolina feels embarrassed at herself for being so nervous and blushes.

 Seeing Karolina in such a state, Hercule smiles inwardly and starts walking.

 First of all, Hercule went to the tank arena.
 The tank was not a tank, but a Chariot.

 He showed the two tickets he had prepared in advance to the attendant at the reception desk, and entered.

 "I thought you liked chariot races, Carolina?
 "Yes. Well, I don't think there's anyone who doesn't like it. ......

 In the Lemurian Empire, where entertainment is scarce, chariot races are one of the few pastimes that are popular with young and old, men and women, nobility and commoners alike.
 In the event that you've got any questions regarding where and the best way to get in touch with us, we're here to help.

 After taking a seat, Hercule spoke to Karolina.

 "This stadium is actually new. I built them myself. One of the stadiums was deteriorating rapidly due to lack of maintenance caused by financial difficulties. It's cheaper to rebuild a new one.
 "Well, that's great.

 Karolina was concentrating on the chariot race that was about to begin, and she made a few random comments about Hercule's boast.
 Hercule was slightly annoyed, but decided to be satisfied with the fact that Karolina was happy with the date spot he had built, and concentrated on the race himself.

 The Reds won.

 Hercule walked away from Karolina, who was in a good mood because her team had won.
 On the way, he wanted to show off the new aqueduct he had ordered to be built, but he knew it would not be well received, so he kept his mouth shut.

 "So, shall we go to the museum next?
 "The ...... museum, huh?

 Hercule nodded.
 Hercule took Karolina's hand and headed for the museum he had built.

 He took Carolina by the hand and headed for the museum he had built, entering with the ticket he had prepared in advance.

 "Is this ...... imperial property?
 "Yes, it is. Objects of high historical value and works of art that are too expensive to sell are displayed here. Incidentally, in addition to the imperial family's properties, the properties of domestic nobles are also exhibited here. Of course, the largest number of them is the imperial property.

 Hercule sold off most of the property that he could sell without any problem to add to the national treasury.
 But even so, there were still quite a few things left that were 'unbelievable' to sell.

 Thinking about what to do, Hercule decided to make some money by displaying them.
 He could kill two birds with one stone by showing the wealth of the imperial family.

 Originally, it was only the imperial property, but some nobles said they wanted to show off their treasures as well, and the number of exhibits has been increasing little by little.
 By charging the aristocrats for their space, they were able to make even more money, killing three birds with one stone.

 I can't stop laughing.

 In addition, since the entrance fee is set high to set a borderline for the 'quality' of customers, and a large number of spiritists, sorcerers, and knights are placed on top of the entrance fee to protect it, there has been no damage from theft so far.
 I don't know what will happen in the future.

 Beautiful jewel, isn't it?
 You can have it if you want. It's mine.
 Oh, come on, ......, it's imperial property. I'm afraid so.

 Carolina refrained from saying so.
 But her eyes are glued to the jewel, no matter how you look at it.

 Seeing Karolina, Hercule decides on his next destination.

 After leaving the museum, the two of them head towards the commercial area, hand in hand.

 The city where two-thirds of the world's wealth is gathered.
 As the city is said to be home to two-thirds of the world's wealth, there were products from many different countries on sale.

 Hercule tried on a ruby necklace sold there and put it around Karolina's neck.

 Hmm, Karolina's hair and eyes are as ...... beautiful as rubies, if not more so, so the rubies are blurred.
 "That's very flattering.

 It's a good idea to have a good idea of what you're looking for.
 I'm sure you've heard of it.

 Sapphire might look better on you.

 Then Hercule took the blue sapphire from the shopkeeper and put it around Carolina's neck.

 "Yes, the blue stone looks good against your red hair and eyes. The blue sapphire accentuates your beauty.


 "You're overreacting. ......

 But Carolina's face was slightly red.
 There is no woman who feels bad when a handsome emperor of her age stares at her and compliments her.
 Even if it's just a simple compliment, you have to say it.

 So, let's go to the beach next.
 "...... Port?

 After paying the shopkeeper, Hercule said so.
 But the harbor is not a good date spot in the imperial city of Nova Lemuria.

 Because of the smell.
 Nova Lemuria, the imperial capital of the Lemurian Empire, has water and sewage systems that are rare in this world.

 But that's why the port and the surrounding area, where sewage flows, smell so bad.

 "Don't worry, Karolina.

 With that, Hercule took Carolina by the hand and headed for the port.

 Carolina was prepared to smell the filth.
 But there is no smell.

 She just smells the tide.

 "What do you mean, ......?
 "It's simple, they built a sewage treatment plant.

 Hercule is so excited to finally be able to boast about his domestic achievements.

 Until now, all of Nova Lemuria's sewage ...... and garbage had been dumped into the ocean. That's why the harbor smelled so bad, and that's why there were epidemics. To solve this problem, all the sewage was collected, settled, and filtered before being discharged into the sea.

 Hercule says with a smug look on his face.
 Karolina's eyes widened in astonishment.

 ...... You go to all this trouble to clean up the water you throw away?
 But it did get rid of the stench, didn't it?

 Sure, ......
 Carolina thought.

 Until now, I hadn't really thought about where the garbage and filth ended up.
 But now that she thinks about it calmly, she realizes that it is the cause of the stench, so it is only natural that it should be cleaned up.

 And then Carolina realized.

 Maybe the amount of garbage and filth on the streets of the Imperial City has decreased because of ......
 Yeah. We've regulated it by law, set up places to collect it, and created positions to clean up the garbage and filth. I'm sure you'll be able to understand why. I'm on a date with ...... you, and you don't want the street to smell.

 I'm sure you'll be happy to hear that.

 In addition to this, you will find a number of other things that you can do to make your life easier.
 They were on a date, after all.





 That evening, the two of them were on a hilltop overlooking the Imperial City.
 The sun was setting and the Imperial City was illuminated in red.

 "Hey, Karolina.
 Yes, Your Majesty?
 You said you'd do anything.

 Karolina's heart leapt with a start.
 Two years have passed, and Karolina, who already knows enough about s*xuality to know how to make a baby properly, has recently begun to realize that her promise to do anything is quite dangerous.

 She was dealing with the Emperor, after all.
 She can't break her promise, but ......

 What can I do for you?
 No, I was wondering what you could do for me.

 Hercule said and looked at Carolina's body.
 He repeatedly glanced at Karolina's still pretty face, her swollen breasts, her hips and legs.

 Karolina is scared, embarrassed, and confused by the anticipation she feels.

 While watching the reaction of the lovely Carolina, Hercule thinks.

 (She's 14 years old. ...... I feel sorry for her if she does anything too extreme.

 Then he ordered Karolina.

 "Then kiss me.

 Hercule pointed to his cheek.

 "What?
 "That's why I'm kissing you as a reward.

 Lemurians often kiss each other as a greeting.
 Of course, it's not on the lips, but on the cheeks, and in reality, it's just a sound, not lips, and only to a limited number of people, such as family or close friends.

 But cheeks would be less of a hurdle.
 That's what Hercule thought.

 "...... Okay.

 Carolina, who had imagined all sorts of amazing things, was surprised and confused by the unexpectedly light request, and felt embarrassed at herself for thinking such a shameful thing.

 She felt embarrassed at herself for thinking such an outrageous thing, and her face turned vermillion as she thought about the act of kissing the cheek of her childhood friend, who she had never confirmed her feelings for, even though she was certain that they were mutual.

 With a racing heart, Carolina approached Hercule and stood on her tiptoes. ......

 "I like you, Your Majesty. You've done well.

 She pressed her lips lightly to his cheek.
 Hercule responded with a slight blush: ......

 "Thank you. I like you too.

 I like you too," he said, pressing his lips to Carolina's cheek.  


 You're hot! You're hot! Master!
 Shut up, erotic devil!

 Hercule yelled in his brain at the voice that was echoing in his brain.