On the first day of the promulgation of the Joint Tax Decree, the entire Empire was in an uproar.
This was not the first time the Galactic Empire had issued a Joint Tax Decree. Several iron-fisted military Emperors in the royal lineage had used the Joint Tax Decree to fill the empty national treasury.
For instance, there was the Emperor Hiram, who developed the Asimov Collar, and Vashir II, under whose rule many renowned generals emerged.
Despite the variations in implementation, these emperors shared two visible commonalities: their royal power was at an unrivaled peak, and the emperor commanded a formidable and terrifying army.
They required those with titles to pay taxes on behalf of the untitled poor farmers, and affluent planetary leaders to cover the taxes for impoverished ones. For the weak, this was akin to a divine blessing, but for the nobles and landowners, it was essentially daylight robbery.
Each time the Joint Tax Decree was issued, the Empire was rife with rebellions; yet, any Emperor daring enough to issue this decree was never a pushover.
They typically responded to insurgents with extreme brutality. During the reign of the Slaughterer Emperor Hiram, for instance, executions were rampant, directly causing the nobles to be unable to challenge the authority of the Royal Family for the next hundred years.
During his reihn, the treasury, which had been depleted due to the eradication of Tarka Grass, was rapidly replenished, leaving a substantial legacy for future emperors.
“How could His Majesty issue the Joint Tax Decree at this time!! And demanding ten years of taxes to be paid!! Ten years!!”
Some mid-level nobles and landowners, upon receiving the decree, nearly fainted.
“Even if I sell everything I own, I still wouldn’t have enough money!!”
Before the new emperor’s ascension, during the rebel period, mid-to-lower-level nobles with titles but unable to join the upper echelons, landowning fief lords without titles, and interstellar business magnates with no power but business acumen were the primary targets of exploitation by the high nobility led by Rupert.
Having barely survived the rebel period and seeing Rupert’s downfall, they thought better days were coming with the new Kaises Emperor. However, the Privy Council remained dominated by a new group of high nobles.
Although they were less arrogant than Rupert due to the presence of a legitimate monarch on the throne, they continued to secretly annex fiefdoms, abuse public power, and transfer private assets.
The mid-level nobles and landowners were already in a precarious position and continued to be squeezed by the high nobles, their status barely different from commoners, aside from owning a few more private soldiers and properties.
The Joint Tax Decree, though effective, would inevitably be discontinued with the next emperor, usually not lasting beyond three generations.
This was because while laws may be static, social classes and power dynamics were always in flux. As the Joint Tax Decree progresses, it also reveals significant drawbacks in its later stages:
In principle, the tax decree was equally applied to rich and poor, but the upper nobility always had more means to evade taxes, ultimately shifting the burden entirely onto the middle class, leading to widespread bankruptcies within the Empire.
“We can’t survive like this! We thought things would improve with the new Emperor, but now there’s no hope at all. Ugh! Now we only have two options: either we die, or we…”
Before the noble could finish saying the word ‘rebel,’ the financial advisor beside him quickly raised a hand to silence him.
“Wait, Your Excellency, this isn’t right This time, the supplementary regulations of the Joint Tax Decree are more extensive than ever before. The decree states that, considering the immense suffering brought upon the Empire by the rebels… nobles should set an example, etc. The back taxes will not be levied on anyone below the rank of Marquis, and those with the direct jurisdiction range of twelve thousand light-years—”
“Twelve thousand light-years?! Good! That has nothing to do with me!”
The mid-level noble was relieved, then suddenly jolted up as if waking from a nightmare. “Wait, twelve thousand… I remember this number…!
“Before the late Emperor Karagu passed away, didn’t he issue the Fiefdom Restriction Decree? ‘The upper limit for the domain of nobles shall not exceed twelve thousand light-years.’ But right after that, during Rupert’s reign, the high nobles rendered the Fiefdom Restriction Decree null and void…”
He and his financial advisor exchanged looks.
Their faces, initially shocked and panicked, gradually turned solemn.
“Yes, Your Excellency,” the financial advisor slowly revealed the truth, “This time, the Joint Tax Decree is unlike any of its predecessors. It doesn’t even belong to the realm of tax reform.
“—This is His Majesty’s declaration of war.”
When Nero received the urgent communication request from Heidrich, he wasn’t surprised.
He answered the call and even managed a relaxed jest, “Good afternoon, General. Why do you look so grim? I heard the recapture progress of the fallen sectors in the western frontier has already surpassed 90%.”
The deep-eyed, handsome general on the other side of the screen merely gazed at him, his eyes dark and intense.
We’re sorry for MTLers or people who like using reading mode, but our translations keep getting stolen by aggregators so we’re going to bring back the copy protection. If you need to MTL please retype the gibberish parts.
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“It’s simple,” Nero replied. “The treasury is empty.”
“…Your previous directive to me was that we would endure ‘a period of calm and patience together.’” Heidrich spoke slowly. “I need to confirm once more. So, Your Majesty, has that period now ended?”
“Yes, General,” Nero said indifferently. “It has ended.”
No sooner had he finished speaking than the young Emperor could clearly sense that he had severely angered the man, even more so than when he sought out Asaga.
Heidrich couldn’t even maintain his courtly composure. He shut his eyes tightly, his chest heaving as if taking a deep breath. Then, using a voice as steady as he could manage, he said to Nero:
“It’s too soon, Your Majesty. This decision will place you in unprecedented danger. The Empire cannot afford to lose the last of the Kaises bloodline.”
“I know,” Nero remained calm. “And I won’t let it happen.”
For a moment, Heidrich felt a string in his mind snap.
He knew Nero’s character very well, and he knew that once this Emperor made a decision, no one could shake his resolve.
But the Heka Star System’s forces had been assembled for too short of a time. Despite having many elite soldiers and commanders, their scale couldn’t match the centuries-old resources amassed by the high nobles.
Even during the exile period, where every battle he commanded was a risky gamble of outnumbered forces triumphing against larger armies, the disparity had never been this vast.
Moreover, the thought of placing the silver-haired Emperor on the frontline made him Heidrich feel his pride in his own calm rationality slipping away in an instant. The tactics and strategies ingrained in his mind were all swept away by the rush of blood to his head.
Especially since Nero was adding fuel to the fire across the screen, slightly curving his lips:
“What’s wrong? Are you lacking confidence in your abilities? Or is it because you’re panicking at the thought of me being part of your strategic deployment? Don’t panic, Heidrich. Because from this moment on, the situation of sending your Emperor to the frontlines will become unprecedentedly frequent.”
Nero’s tone turned cold and stern as if he had recalled something.
“Even if the Emperor falls in battle, as the military commander, you must conceal the truth and continue to inspire the troops until ultimate victory is achieved. Understand?”
…Damn it!
A flash of intense anger crossed Heidrich’s eyes, the dark currents in his gaze becoming more turbulent.
At that moment, he even fantasized that Nero was merely having an episode and that the useless knight behind him was just indulging his master, blindly following him into the abyss even if he saw Nero descending into madness.
But he… he wouldn’t be like that.
If he ever confirmed that Nero had lost his reason, he would unhesitatingly judge him unfit to be the Emperor. He would take Nero away from the brutal throne to a place where even the Wolf Knights couldn’t find them. He would ensure that those cruel words Nero often casually hurled at him would be sealed tight, that if Nero ever opened his mouth, it would only be to emit the cries of utter madness…
System: [Our Hatred Points panel is about to explode, isn’t it?]
Nero was also annoyed by the incessant beeping of the warning in his mind.
The Hatred Points limit was only 100, and Heidrich’s Hatred Points had already been at that maximum for a while now, triggering an overload alert.
The System announced loudly: [Current Health! -18500!]
To spare his ears, Nero tapped the edge of the screen, bringing the man on the other side back to attention and explained:
“The treasury cannot support the construction of the Empire’s defense system. To replenish the treasury quickly, we either target the high nobles or issue indulgence certificates.”
Heidrich was momentarily taken aback, quickly weighing the pros and cons of the two options.
His thinking abilities were on par with Nero’s, and he soon understood.
…For the sake of the Empire’s common people, Nero preferred to choose the more dangerous option.
The man’s Adam’s apple bobbed slightly, and the deep blue of his eyes gradually cleared.
Yes…
As long as Nero remained the noble ruler he knew, there was no way he could disobey.
Even the rash thoughts he had moments ago made him feel instantly filthy…
“But the construction of the Empire’s defense system is a massive project, not something that can be completed overnight.”
Heidrich gradually calmed down, frowning as he spoke. “Is there a reason it needs to be completed so urgently?”
As soon as he finished speaking, he noticed that the silver-haired Emperor across the screen had suddenly fallen silent.
In a flash, various images raced through Heidrich’s mind.
Nero’s unconscious muttering of ‘no time left’ during their conversations;
Nero’s slip of the tongue, ‘before the Zerg arrive,’ when they first visited an Anchor Point star;
The Heka Star System’s Military Bureau consistently allocating a significant portion of its budget to releasing unmanned probes into the depths of the universe at the border of the Empire…
“…There is a powerful alien race about to invade the Empire, right?” Heidrich asked slowly, fixing his gaze on Nero.
Nero’s expression hardened.
He hadn’t expected the other to guess correctly right away. His first instinct was to check the System.
Fortunately, although the System had more free time since returning to the Capital, it mostly preferred to take its own breaks.
Like now, Nero had forgotten to disable the System before meeting Heidrich, but it was still hanging out in its shielded area, muttering to itself and fiddling with the Hatred Points panel that had finally quieted down: [Where to dismantle this damn alarm device%￥&@…]
Heidrich caught Nero’s fleeting, unusual expression.
He couldn’t determine if Nero was under some sort of surveillance or which Empire faction might be monitoring the Emperor, but clearly, now was not the time to delve into it.
Heidrich composed himself, buttoning his uniform as he stood up.
“The western front will be resolved within a week.”
The dark-haired general leaned over, gripping the edge of the screen, his voice deep and resolute, as if stating a fact rather than forecasting military affairs.
“Please allow me to take my leave, Your Majesty. I need to immediately revise our attack plan on the Black Gate.
“Your army will return to your side as quickly as possible.”
***
In the southern part of the Empire, at a noble’s estate.
The fires of the western front hadn’t spread to the south, so the estate’s banquet was peaceful and lively.
Though it was a banquet, it was more refined and quiet than the lavish palace events, resembling a literary salon.
Middle-aged nobles sat in clusters, discussing the current imperial political situation. The hottest topic was the Emperor’s recently issued Joint Tax Decree.
“Count, ‘he’ has returned.”
A servant with a tray whispered to the host noble.
The host immediately stood up and ran towards the shuttle landing in the courtyard, under the curious gazes of the guests.
“Ladies and gentlemen, I would like to introduce someone important to you.”
The host excitedly tapped his glass with a silver spoon.
“But I believe that during the difficult years of the rebellion, many of you have already had personal interactions with him.”
All the nobles stood up, focusing on the young man entering the banquet hall.
The young man was wearing a gray traveler’s robe, with a wide hood covering his face, revealing only his graceful jawline.
He was tall and slender. Despite his attire looking like that of a weather-beaten commoner, his movements were more graceful than those of the actual nobles in the room.
Among the curious glances of the nobles, the young man remained calm.
When he spoke, his voice was light and pleasant, like the sound of a flowing violin: “Please accept my apologies, Count. The destination of this trip was too far, and I encountered time and space turbulence on the way, which caused me to miss your salon. It was not my intention.”
“Ah, no need to apologize!” The host said immediately, rubbing his hands excitedly. “You once saved my life, which is enough to exchange for my entire star! This kind of trivial matter is not worth mentioning!”
“I don’t need your star, Count,” the young man smiled, revealing a sharp canine teeth. “As you know, I am just a traveler who enjoys wandering.”
“Wait, it’s you!”
Another noble, craning his neck to peer under the hood, caught a glimpse of a pair of emerald green eyes, and then, comparing with his memory, suddenly became excited.
“Do you remember me? Five years ago, Rupert’s faction eyed the resources of my domain and attempted to seize my estate and assets, even falsely imprisoning me; it was you who taught my children how to strategize and divide the high nobles, ultimately rescuing me from prison—I have always remembered and been grateful to you, sir! Um… do you not quite remember me? Ahaha, haha…”
The young man tilted his head thoughtfully.
But soon, he quickly moved past the awkward topic.
“Did anything new happen in the Empire during my journey?”
His voice always carried a light, cheerful tone, “Perhaps something more interesting than the reward for deciphering the Asimov Collar?”
“Your Excellency, you’ve come back at just the right time! We’ve been having a heated discussion!”
A crowd of nobles swarmed around the young man, guiding him to the central sofa.
Some busied themselves with handing him tea, others opened screens for him. Despite the noble status of his hosts, the young man accepted it all as if it was normal.
He pulled down his large hood, revealing hair as white as snow.
With one hand on his chin and the other scrolling through the screen, he murmured, “Hmm… Let me see… the Joint Tax Decree?”
His lips, usually curled in a relaxed smile, tightened slightly in that moment.
“…The Joint Tax Decree?”
He repeated softly.
A nearby noble quickly responded, “Exactly! We found it quite sudden too. The Emperor hasn’t even been back for a year, and he’s already moving against those high nobles? Apart from the Wolf Knights, does His Majesty have any other forces that can rival the high nobles’ armies?”
The nobles all chimed in with their opinions, their discussions growing lively once more.
Amidst the bustling conversation, the young man sat quietly on the sofa, repeatedly scrolling through the screen, reading the decree and its details over and over.
After a while, his eyes slightly darkened, and a frown appeared on his forehead.
Wow, never thought I’d find tax reform so interesting. And I love that Nero always sticks to what he believes in and protects the common people first 🙂
Woahhh I never thought about the different rankings of nobles, especially how the middle class ones could be bullied by the upper class.. so interesting!! And the new ml is here~~ ( ⸝⸝´꒳`⸝⸝)
Yayyy yeezy is here!
LAST GONG LETS GOOOOOOOOOOO. From my experience, the real ML is either the first introduced, or the last!!! cannot wait to see who’s the real ML