Chapter 27

Chapter 27

#27. The Trend of the Northern Region (4)

Trends flow from the top down.

Since Arina had been so fondly carrying around the bag made by Professor Arad, it was only natural that those around her would be influenced.

Starting with Arina, the maids and noblewomen of High City began to wear or carry bags similar in style around their waists.

In no time at all, this became a trend throughout the entire Northern Region.

Of course, these bags had no magical functions, merely resembling the original in appearance.

Even so, the simple design alone was enough to capture the hearts of the people of the North.

“Seems like we’re seeing Arad’s dedication more frequently these days.”

While on an inspection tour, Arina suddenly looked around and said.

Just as she said, even the bureaucrats and knights accompanying her had similar-designed bags hanging from their waists.

Not only that, but common citizens strolling through High City also carried awkwardly-made bags resembling hers.

Of course, they were only superficially similar. The quality of the leather, the shine, the precision, and the clean finishing were worlds apart from the original. Above all, only Arina’s bag possessed magical properties.

“I bet the leather craftsmen of the North have been thrilled lately.”

A new color—fashion—had been painted onto the Northern Region, which had previously only known battle and survival, following Arad’s salt.

“Would you like me to issue a ban if it bothers you?”

At that moment, one bureaucrat cautiously asked, glancing at his master. A knockoff bag resembling Arad’s creation hung from his waist as well.

“No, it’s fine. It’s quite satisfying to see some vitality return to our land, even in small ways.”

Naturally, Arina shook her head.

“Still, I wonder what Professor Arad is up to right now?”

Instead, she sought out the talented individual from the North who had sparked this trend—Arad.

“That… he’s out on the southwestern outskirts with the witches.”

When asked, High Knight Eopte carefully responded, checking for some unknown reason.

“With the witches?”

Sure enough, upon hearing that Arad was with the witches, Arina’s delicate eyebrows furrowed briefly before relaxing again.

‘Now that I think about it… Grandma hasn’t been around today either?’

“Is Grandma with them?”

“Yes.”

“Hmm…”

She relaxed somewhat upon hearing that Isabel was also there.

“Do you know what they’re doing?”

“Word is that they’re measuring the mana force of this land…”

“Guide me there.”

Arina decided to change her next inspection site to the southwestern outskirts where Arad and the witches were, hastening her steps.

* * *

The North is cold.

It has the worst conditions for farming.

Wheat farming is only possible in the greenhouses of High City and a very small portion of land near the Empire.

Potatoes and other emergency crops are barely cultivated and harvested in a few fields.

Most of the land is just filled with white weeds.

“Thanks to you, Arad, the North is coming back to life.”

“Indeed, it seems so.”

“…? Ho ho ho! Yes, that confidence is nice.”

“Hahaha, excessive humility isn’t good either, is it?”

Further south from the outskirts of Lenslet Castle…

Spring Witch Isabel and the witches of the North giggled together as they strolled across the snowy wasteland covered in white weeds.

“You’re right, Arad. Your salt really is… a salvation. It’s also the lifeline of many wandering citizens of the North.”

“I’m glad my recipe has been such a great help.”

For the umpteenth time, I calmly responded to Isabel’s praise.

By the way, Isabel and the witches all had bags similar to the one I gifted Arina hanging from their waists.

‘They’re not bad at crafting.’

Needless to say, they weren’t the ones I made. They were crafted by the witches themselves.

They boasted neat finishing touches and high-quality craftsmanship that rivaled mine.

Their skill was impressive enough to make me nod in approval.

‘I wish I could teach the witches about magic stones and magic circuits sooner…’

Of course, there was no trace of any enchanted extra-dimensional space in the bags they made.

That’s why the current stagnation feels even more regrettable.

‘Can I transmit knowledge to the witches while maintaining maximum security? After all, they have nowhere else to go besides this land… Why do they keep avoiding me whenever I try to teach them even a little?’

On one hand, I was puzzled by the overly passive attitude of the witches I’ve observed so far.

“Look at the commoners out there picking weeds. If it weren’t for Arad’s salt, they’d be wandering around starving under the name of low-ranking adventurers.”

While I was looking at the bags made by the witches, Isabel continued speaking.

Following her words, I turned my gaze toward the people picking weeds in the field.

Though they wore shabby clothes and looked worn out from poverty and hardship, their expressions were bright with hope.

“Did Her Majesty foresee all this and announce the method of making Arad’s salt for free?”

“Infusing vitality into this land has been a desire since the first Duke.”

Inheritance in the North follows primogeniture.

This was unavoidable. There’s little arable land for crops, and with medieval characteristics where birth control is practically nonexistent, families have tons of kids.

Daughters can somehow be managed by marrying them off, but second sons and younger have to seriously consider their survival when they hit puberty.

Around fourteen or fifteen, they’re practically kicked out of home to become independent.

If they become soldiers, servants to nobles, or laborers for trading companies after leaving home, they’re considered lucky.

Most end up as low-ranking adventurers, essentially vagrants.

If not, they work as mercenaries in the Empire, facing all sorts of discrimination.

Ironically, this suits the nature of Northerners.

Though diluted, they inherited the blood of Druids, making them strong against cold and survival challenges.

“Anyway, it’s better to provide food for the people as soon as possible if a recipe is going to leak eventually. That was Her Majesty’s intention.”

The situation of these people changed overnight with the advent of Arad’s salt.

“The entire Arcadia, including the Empire, wants Arad’s salt. It rivals the spices of the Eastern Continent, maybe even surpasses them.”

Isabel spoke with a moved tone.

“Unlike magic stones available elsewhere on the continent, the main ingredient of Arad’s salt can still only be found in the Northern lands.”

I readily agreed with the witch’s words.

“Yeah. Thanks to it, I hear that our Northern merchants are walking tall when dealing with Imperial merchants these days.”

With no real source of income, Northern residents wandered forests, snowfields, and mountains gathering key weeds for Arad’s salt.

These gathered weeds were purchased by local Northern trading companies, who then processed them into Arad’s salt and sold them throughout the continent, including the Empire.

“But I can’t help but feel that giving away Arad’s salt almost for free was a bit excessive.”

Her reaction made me feel slightly regretful.

Though I understand the Duke’s intentions, it felt like too much was given away.

“If Arad’s salt sells well, the revenue of the trading companies increases. When that happens, the taxes they pay to High City also increase. We gain honor, public support, and increased tax revenue, so it’s not a loss.”

To my regret, Isabel showed no concern whatsoever.

“Do the trading companies willingly pay taxes?”

In a world without computerization, various tax evasions and bribes must be rampant. I thought it would be more realistic to impose a one-time special tax under the name of a salt tax.

“In the North, tax evasion is punishable by death.”

“Even if it’s punishable by death, do merchants willingly pay taxes? Won’t they try to deceive somehow?”

“The North is very cold and dangerous. You never know when bandits, wild beasts, or monsters might appear. Therefore, most merchant caravans need escorts from Northern knights, Northern mercenaries, or adventurers. And you can only hire them by paying taxes.”

It sounds like protection money is essentially the tax.

“Besides, the tax rate in the North isn’t as high as in the Empire or other kingdoms. Merchants prefer paying a small amount of tax to travel safely.”

‘Now that I think about it, I don’t know much about taxation in this world yet?’

When the topic of tax rates came up, I naturally became interested. It’s kind of an instinct from running a business on Earth.

“What’s the tax rate for trading companies?”

“In the case of trading companies, they usually pay 10% of their final profits as tax. For non-merchants like farmers or blacksmiths, it’s 20%.”

“Twenty percent?! Is that the fief tax too?”

“It depends on where the money is earned. If it’s earned in a fief governed by Northern nobles, it’s paid as fief tax. If it’s earned in High City, direct rule areas, or outside the North, it’s paid directly to Her Majesty.”

“…Are there any other taxes?”

“Yes, they’re strictly prohibited by law.”

Despite her apparent age, Isabel answered me respectfully.

‘What?! Corporate tax is 20%?! In the Middle Ages?’

After listening to the old witch’s explanation, I was shocked internally.

‘In Era of Silver 1, all kinds of taxes took away half the earnings… Sometimes as much as 70% in the worst cases.’

Of course, in the game, no one actually paid those absurd taxes. All NPC merchants used bribes and various methods to evade taxes.

I only got ripped off the first couple of times and started evading taxes using bribes afterward.

“As far as I know, the land with such low tax rates is unique to the North. Even the Republic of Feise, established by merchants, doesn’t have rates this low.”

Seeing my rare surprised reaction, Isabel seemed to get excited and added more explanations.

“It’s an incredibly wise method. With this tax rate, there’s no need to prepare bribes for tax evasion. In fact, evading taxes would cost more in both expenses and risks.”

“Yes. This point was considered when insisting on keeping the tax rate low. Instead, anyone caught evading this will face capital punishment.”

Amazing. It’s a surprisingly flexible administration that doesn’t fit the stereotype of the Middle Ages.

Thinking about Earth’s history, where all kinds of taxes like window tax, floor tax, brick tax, divorce tax, and death tax were invented, makes this even more striking.

‘Well, this is probably necessary for trading companies to settle in the North. It’ll help keep the prices in the resource-scarce North lower and prevent citizens from leaving the region.’

I roughly understood the reasons.

Regardless of the reasons, this tax policy has become the crucial lifeline sustaining the North.

“By the way, there are trading companies that don’t pay even this 10% tax.”

“Companies that don’t pay taxes at all?”

Then Isabel’s following words made my ears perk up.

“Yes, if you become a royal trading company of Lenslet, it’s possible. Moreover, becoming a royal trading company allows you to hire high-ranking knights of Lenslet.”

“!!”

Zero corporate tax. Moreover, you gain the right to hire high-ranking knights of Lenslet.

Essentially, being invincible within the North.

‘This is it! I should start a trading company! My goal should be to become a royal trading company!’

I already had this idea, but hearing Isabel’s words made me want to establish a trading company even more.

‘Tax-free business!’

A dream within a dream that every businessman fantasizes about at least once.

And now, it’s possible, even if it’s in another world.

‘Of course, there must be conditions to become a royal trading company.’

There’s no such thing as a free lunch in this world.

“To become a royal trading company, are there any conditions?”

“Of course. First, formally, the owner of the trading company must be His Grace the Duke. Additionally, the qualification criteria are strictly checked.”

Despite the significant age difference, Isabel continued to answer me respectfully.

“Moreover, a royal trading company essentially serves as His Grace’s private slush fund. Whenever the owner desires, you must contribute funds and supplies without question.”

“…I see.”

As expected, there’s no such thing as a free lunch. But the more I think about it, it’s not a bad deal for someone like me who plans to eventually return to Earth.

It doesn’t seem like Arina would arbitrarily demand money based on her character.

‘Let’s wrap up the small talk here.’

Having mostly satisfied my curiosity, I decided to shift the topic of conversation and opened my mouth.

“So, may I finally learn the reason you called me here?”

We discussed various topics from Arad’s salt to the tax system of the North, but the main subject hasn’t even started yet.

All the conversations so far have been mere probing before getting to the main topic.

Considering the practical standards of the North, it’s quite puzzling.

‘Does she want another bag like the one I made for Arina?’

In response to my straightforward question, Isabel silently smiled with her eyes.

“While walking and talking like this, didn’t you notice?”