Chapter 32: The Grand Plan Unveiled

Faulty social structures, unscrupulous market manipulators evading regulations, greedy and conscienceless citizens—any one of the three could be blamed. There was no such thing as a perfect policy in the world. For every policy, if there were those who suffered losses, there were also those who reaped benefits. Evening’s honest sentiment was that as long as she didn’t propose a policy that utterly failed, everything would be fine.

“If you’ve understood, next!”

“Chief of City Beautification, Your Majesty decreed that grand stone roads would be built throughout the capital. What kind of stone should we use for them?”

“Compile a report detailing the price, origin, quantity, and strength of potential stones for the roads. Next!”

While the Imperial Treasurer oversaw the budget, the Chief of City Beautification was responsible for the capital’s myriad minor aesthetic details. It felt as if Evening had become a superintendent of beautification or an interior designer.

“We need to replace the statue in the plaza. Should we commission one depicting Lord Erich and Lady Evening?”

“No, can’t we just use the current one?”

“The current statue portrays Lord Erich and his previous fiancée.”

“Remove it.”

That was certainly unavoidable. Evening immediately changed her stance.

The remnants of Erich’s former fiancées were truly unsettling. Both relationships, devoid of any romantic spark, reeked only of bloodshed and trauma, a terrifying thought.

‘This was not a situation where she could pretend to be cool, thinking, ‘An item from an ex-girlfriend? I don’t care.’

“Please devise a new statue. Not of me, and not of Lord Erich either. Something more artistic? More creative?”

“Creative… exactly what atmosphere are you aiming for?”

“Elegant and graceful… yet made of durable material?”

Evening, having offered only vague ideas like a typical civil servant, noticed the official’s darkening expression and straightened her posture. As a ‘confirmation expert,’ she had made a grave error.

“I will consult His Majesty on that matter and inform you later. I’ll let you know in a week, so please proceed with dismantling the current statue for now.”

“Yes, understood.”

Despite the directive lacking crucial details, the official briskly departed. With the approval chain—Chief of City Beautification, Imperial Treasurer, Imperial Vice-Minister, and Imperial Minister—cleared, work flowed unimpeded.

Having swiftly dealt with the backlog of significant tasks, Evening finally breathed a sigh of relief.

“But Your Highness, it seems we might be short on budget with this.”

Antoine, who had been assisting Evening by her side and feigning departure, paused, tilting his head with approval documents in hand.

“Yes, but His Majesty said this year’s taxes would be higher than last year’s, so we can cover it with that.”

“Will the taxes truly yield that much? The palace budget seems to have been exceeded long ago.”

“Perhaps they’ll reallocate some other budget towards this?”

It wasn’t a baseless assumption; before they began work, Erich had informed her that they could set the budget at 1.5 times the usual amount. Was there a plan for new tax revenue, or perhaps a new budget allocation would be decided in the Privy Council?

“His Majesty must have a plan for everything.”

****

“We will raise the gem tax and the mansion tax. It’s also time to raise the land tax.”

Erich indeed had a plan. A plan to plummet his approval ratings once again.

Tax increases and rising prices are the primary contributors to declining approval. They are rarely welcomed in any era, any country, or under any regime.

The agenda for the Privy Council meeting, her first time attending, was tax hikes. As Evening mentally prepared herself, the Minister of Finance sighed deeply.

“Raising taxes without a clear plan would be problematic, Your Majesty. There hasn’t even been a continuous period of good harvests, so why propose tax increases now? Consider the suffering the common people will endure.”

“Listen closely. I said we are raising the gem tax, the mansion tax, and the land tax. These are all taxes that *you* nobles will pay.”

In Witrn, most land was owned by lords, and house taxes increased with window size or building height. The gem tax, for its part, was a quintessential luxury tax.

The assertion that these taxes would be levied on the nobility was, in theory, correct. But what was the reality? While the gem tax might be an exception, the others would invariably be passed down to the serfs through land rental fees or barley harvest taxes.

“I have told you before that taxes imposed on the nobility are entirely passed down to those below them.”

“Well, then simply don’t pass them on, wouldn’t you agree? Isn’t it time you showed that much responsibility?”

The Prime Minister, having been met with such sarcastic, yet technically sound, reasoning, shot Erich an intense glare.

“Such idealistic words are for a priest, not a minister, to utter. If Your Majesty holds grand ambitions yet fails to observe human nature clearly, then you truly do not know whom you govern.”

“Gasp.”

Evening swallowed a breath, surprised by the eloquence. She had expected stuttering and nonsensical remarks, but the criticism was sharper and more coherent than anticipated.

Evening turned her head, looking at Erich’s profile. Erich, wearing an inscrutable expression that conveyed neither displeasure nor approval, then turned his head and offered Evening a smiling glance.

“However, the Empress needs a lot of money to carry out her projects. This is Evening’s first major undertaking, and I want to support her as much as possible.”

Erich, still smiling with his eyes, reached out and stroked Evening’s lips. While most would play footsie under the table, creating secret intimacies, he boldly flaunted his relationship with Evening.

“Your Excellency, you surely know that raising taxes is not a favorable action.”

“Just as medicine tastes bitter, there are tasks that must be done, even if they draw resentment. Consider it a celebratory gift for the royal wedding.”

Compared to the coherent arguments of the Prime Minister and Minister of Finance, Erich’s reasoning was merely leisurely, lacking any real substance. His declaration, that he would extort taxes as a wedding gift to honor his fiancée, was tantamount to inviting widespread gossip about their marriage.

Evening, for her part, marveled at Erich, who displayed his desires as clearly as a refreshing stream. He would appoint commoners to the Supreme Justice position, refuse to approve high-ranking officials’ appointments, and now he was proposing to increase taxes on nobles.

Not even a pauper, eagerly awaiting the day to beat the wealthy with a stick, would be this tenacious.

“It is unjust to raise land taxes when the country faces no crisis. Amassing wealth without a clear purpose is akin to a greedy man filling his coffers, and I fear such rash actions would tarnish Your Majesty’s name.”

This time, the Minister of Justice, a man in his late thirties, feigned flattery while attempting to dissuade Erich.

“For my wife, I must endure such ill repute.”

“To suffer such a significant loss for the sake of a single person would earn you the notorious reputation of a man who merely chases after women’s skirts.”

“Is there a problem with that?”

“If the nation were to be ruined by your indulgence in women, would it not also soil the name of the Empress you claim to love?”

Already, the chilling implication that she was ruining the nation had been uttered. Evening surveyed the atmosphere around the round table, a faint smile playing on her lips.

Most seemed to side against Erich, yet the ministers’ expressions were not impassioned. While the prospect of paying unnecessary taxes clearly annoyed them, their faces conveyed an intuitive understanding that it was unavoidable.

“Isn’t Eve an exemplary noble, one I wish to emulate? Isn’t that right, Eve?”

“You flatter me, Your Majesty. Someone like me still has a long way to go to catch up with the other ministers.”

Beneath their sullen, yet secretly pitying gazes, Evening understood her predicament. It was the same as when she became the Imperial Minister and Supreme Justice.

She was merely Erich’s convenient excuse. If things went well, it would be thanks to Erich’s discerning eye for talent. If they failed, it would be blamed on the Emperor’s fiancée, who had used taxes arbitrarily—a convenient scapegoat.

“Imperial Minister, what are your thoughts on His Majesty’s words?”

Meanwhile, due to her original background, she also had one foot in the noble camp. It was the quintessential role of someone brought in to ‘feign harmony’ and serve as a scapegoat.

At best, it was a break-even venture; at worst, she could be thoroughly criticized by both sides. Placed in such a perilous position, Evening made a firm decision.

“If you grant me more budget and time, I will deliver the best possible results.”

‘She resolved to fulfill her role as Erich’s foremost lackey.’

“Are you saying you agree to raise taxes?”

“Yes, I think it’s an excellent idea.”

“Miss Flam, if taxes are raised when no war is imminent, everyone will surely object.”

“Since it is a time of peace, with no signs of war, wouldn’t it be wise to use this opportunity to reorganize domestic affairs and stockpile resources? It’s difficult to undertake major projects during wartime, after all. Of course, you are right that tax increases without just cause will face severe backlash.”

Evening actively acknowledged the other party’s point at the end, ensuring they weren’t offended. Yet, her words were entirely in Erich’s defense.

“You’d increase taxes even when there’s no major crisis?”

“Since circumstances aren’t dire, His Majesty wishes to expand the Empire’s role at this opportune moment, doesn’t he?”

“But the backlash will be severe?”

“He wouldn’t raise taxes so drastically as to provoke intense opposition. Lord Erich is surely considering all of your thoughts.”

Erich and the nobles exchanged glances, each conveying a silent, ‘Oh, really?’ The unspoken question, ‘You?’ seemed to hang in the air between them.

Moreover, both sides had crossed their arms, awaiting Evening’s next words. Even Erich, who had been acting chummy with Evening, now looked at her with a hint of suspicion.

“You might dislike paying something you haven’t paid before, but this is hardly significant. Only commoners would find their livelihoods difficult after paying this.”

“No, so what exactly will you do with it?”

The minister, his pride stung by the insinuation that he was a commoner unable to afford such a sum, quickly changed the subject. The other ministers, too, glared at Evening with slightly piqued expressions.

“Quite right. What you’ll *do* with it is what truly matters.”

“What do you intend to do with the taxes collected from us as a wedding記念? Do you have a plan?”

“That’s a good point, Eve. I want to hear it too.”

For some reason, even Erich, who had initiated the discussion, had now turned to await Evening’s answer. Though it was a moment that might provoke a thought like, ‘This son of a b*tch,’ Evening, ever the diligent sycophant, harbored no animosity towards her superior.

It felt just like when an overly enthusiastic boss asked her to plan a ‘decent event.’ It was a familiar sensation.

“That is—”

The good news, compared to previous situations, was her position to freely utilize the budget. Furthermore, the Emperor, the head of the empire, would support her.

The bad news was that failure wouldn’t just mean a salary cut; her life itself could be at stake. As the profound silence eventually drew to a close, Evening recalled the most famous tyrant’s exclusive possession.

“I intend to open a Colosseum.”