Chapter 39

Being promoted to major while stationed in the occupied territory felt like a dream come true.

If I had to classify what kind of dream it was… it’s closer to a nightmare.

What’s even worse is that the series of events I’m currently experiencing aren’t even a nightmare.

It’s reality.

“Congratulations on your promotion, Captain Daniel Steiner.”

Lucy’s voice echoes hollowly through the office.

“As you know, General Staff Headquarters has entrusted you, Captain, with the position of Temporary Garrison Commander. The Division Commander is leaving the city with his troops, so from now on, you’ll be responsible for managing the city.”

I understand. Just looking out the office window, I can see the tanks and artillery of the armored division departing with the soldiers.

Heinrich, who pinned the major insignia on me, is also leading his brigade elsewhere.

Who would’ve thought today would be the day he joins the northern frontline?

‘Isn’t this going too far? Handing over the garrison command on the same day they leave?’

I wanted to protest, but shouting here wouldn’t reach Heinrich anyway.

A sigh escaped me involuntarily.

“…How many troops did the division leave behind?”

“Battalion-level forces. The total number reaches around 950 men.”

At least there’s some relief knowing they left a battalion-sized force close to full strength.

Nordia isn’t a large city, so this should be enough to maintain order.

But that’s not the issue.

‘I accidentally racked up too many battle merits.’

Because of the rapid accumulation of merits, I got an unexpected promotion to major.

That means I’ve become an upper-level officer with authority far exceeding any junior officer.

This news will soon reach the Allied Nations, marking me as a “key member of the Imperial Army leadership.”

Which means if we lose the war, I’ll likely face a war crimes tribunal and meet my end.

‘Should I bet everything on the Empire winning?’

Nope. The chances are way too slim.

There’s no country in this era capable of defeating the Empire in an all-out one-on-one fight.

But war isn’t a fair competition with referees.

Just look at how the Allied Nations pulled the Kingdom into their alliance.

The Empire is furious about the Kingdom breaking neutrality, but what happens when the Kingdom bleeds and falls under the Empire’s hammer?

The superpowers might think: Is the Empire becoming a hegemon?

Out of fear, they’ll rush to bolster the Allies.

The prime examples being the Republic of Sochalis to the south and the Velica Federation to the northeast.

Once they join the war, it’ll escalate into a world conflict.

The Empire will have to face the Republic, Federation, and Allies on three sides, excluding the sea.

Betting on the Empire’s victory in such a scenario is like gambling your life away.

‘The stakes are my life. I need to be careful…’

Though things have gotten complicated, nothing changes fundamentally.

Unless the Empire miraculously reverses its future dire situation, my only option is finding a way to escape.

‘Of course…’

With my newfound fame, fleeing via normal means won’t work.

Even if someone accepts me, I doubt they’d guarantee my safety.

But if I offer the Allies a deal they can’t refuse, that changes things.

“Captain?”

Startled, I turned around.

Lucy stared at me with her crimson eyes.

For a moment, I forgot Lucy is an Allied spy.

Now that I’m a major, assassination risks have increased.

Anxiety crept in as I secretly sweated bullets.

Lucy tilted her head.

“While you’re deep in thought, sir, we should probably start planning the city administration.”

“Oh, right.”

Clearing my throat, I tried to sound natural as I crossed my arms.

“City planning mainly revolves around maintaining order, right? Reinforce patrols in crime-prone areas. Administrative tasks follow existing customs…”

I stopped mid-sentence.

I understood why Lucy emphasized city planning.

“…Could the administrative system have collapsed?”

She nodded.

“Yes. Most civil servants fled by boat, including high-ranking officials like the mayor, seeking refuge from the war.”

“So we need to rebuild the administrative system.”

After pondering briefly, I spoke.

“The priority is restoring essential public services. Distribute food rations using military supplies and get the remaining doctors back to work to reactivate medical services. Law enforcement will be handled collaboratively by the garrison and local police. Also…”

I hesitated.

Would carrying out the duties of ‘Temporary Garrison Commander’ assigned by General Staff Headquarters backfire?

If they judge my operational skills as exceptional, I might keep getting these frontline assignments.

Not only dealing with institutional threats but being sent to distant lands for missions? It’s practically signing up for death.

‘Then…’

Maybe it’s already too late, but trying to lower my performance evaluations now would be wise.

Let’s think.

If I mismanage the city administration, citizen dissatisfaction will explode. If protests or riots break out, it’ll expose my incompetence.

Headquarters would then decide I’m unsuitable for the garrison commander role.

They’ll quickly appoint a replacement, allowing me to return to headquarters sooner.

Lowering evaluations and speeding up my return—it’s a win-win!

‘Alright.’

Having made up my mind, I smiled faintly and said:

“Recruit those without special professions and assign them military labor. A battalion isn’t enough manpower. If we tell them to help the garrison with miscellaneous tasks, they’ll understand.”

Helping enemy troops? Citizen resentment is inevitable.

Not just those doing the work but their families and acquaintances will share the discontent.

“Also, we need to reassess the city’s tax rates. What were the old ones?”

“I don’t know. The civil servants burned all related documents while fleeing, assuming defeat. However, conducting surveys could give us an estimate.”

“No need.”

Rather convenient.

I can impose taxes however I want.

“Citizens of Nordia will now pay a 30% income tax for war funding purposes. For high-income earners, it goes up to a maximum of 50%.”

The current basic income tax rate for imperial workers is 22%.

Even accounting for the war, it’s relatively low compared to the original 12%.

Dissatisfaction with rising tax rates is already subtly surfacing within the empire.

Setting the basic income tax at 30%, clearly distinguishing it from the empire’s standards, will surely trigger outrage.

“To cover the insufficient administrative staff, post recruitment notices for skilled individuals. However, selection will strictly adhere to Imperial standards, not Kingdom customs.”

Removing the Kingdom’s traditional practices from the civil service process.

This cultural suppression will undoubtedly provoke Kingdom citizens’ discontent.

After hearing my instructions, Lucy gave a light salute.

“I’ll relay your orders immediately.”

Returning the salute, I turned back to look out the window.

The Empire’s magical armored division was almost entirely gone.

Citizens lining the streets watched the scene with mixed emotions.

Looking at them filled me with a slight sense of regret.

“My apologies, citizens of the Kingdom. Life will get harder for you soon.”

But I mean no harm.

This is simply what I must do to survive.

*

Late at night.

In the basement of a tavern, the Secret Society Black Crow Council convened.

“As you all know, Nordia has fallen into the hands of the Empire.”

Everyone seated solemnly nodded in agreement.

Hamtal, the dark-skinned leader of the Black Crows, continued somberly.

“We’ve fought for freedom and equality for nearly ten years. Though we’ve faced many challenges, losing our city due to war is something new for all of us.”

Hamtal slammed the table forcefully.

“But we haven’t given up on the city yet! Removing that ruthless Daniel Steiner might help us reclaim it! Right?”

“Yeah! Voices of agreement echoed throughout the room.

Satisfied with their resolve, Hamtal turned his attention to the door opening.

It was Tarky, the young man serving as the society’s informant, holding a stack of documents.

“Fellow members! The garrison announced their city plan today!”

“That guy finally… Tell us.”

While murmurs spread among the crowd, Tarky glanced at the documents in his hand and began speaking.

“First off, they’re assigning military labor to the unemployed.”

“Expecting us to work for the Empire?! Ridiculous! How are the citizens reacting?”

“Uh… reactions aren’t negative. They’re paying decent wages—by imperial standards, it’s twice the average worker’s salary, considering the exchange rate. There’s already a flood of applicants.”

Decent pay? The unexpected response left everyone speechless until Tarky continued.

“Next is taxation.”

“Hah! Taxation! Of course they’d raise it. How much?”

“It’s… setting the basic income tax at 30%, and for high-income earners, up to 50%. Actually lowering the rates.”

Stunned, the society members could only blink in disbelief.

The Kingdom’s previous tax rate was a basic 45% income tax, with high-income earners taxed up to 70%.

With fears of further increases due to the war, citizens were struggling.

Yet, the garrison commander Daniel Steiner reduced these rates.

Unable to speak, the society members listened as Tarky scratched his cheek and continued.

“Lastly, regarding civil servant recruitment, they’ll use Imperial standards instead of Kingdom ones.”

“Finally showing their true colors! Only loyalists to the Empire will be selected, right!?”

“Um, no. They’re removing all unnecessary bonus points from the Kingdom’s civil service criteria, like those given to nobility.”

Meaning they’ll hire based solely on ability.

As the members processed this information, they exchanged glances and swallowed nervously.

Originally, this should’ve been the time to ignite revolutionary fervor, yet everyone remained silent, tongue-tied like honey-eating bears.

Breaking the prolonged silence, a man in a deep hood tentatively spoke.

“I don’t know if I should say this…”

The hesitant man looked toward Hamtal.

“…Isn’t life actually improving compared to before?”

Ironically, no one could refute his statement.