16. The Worst Crisis
16. The Worst Crisis
Clip-clop.
"We'll reach Collin Territory shortly. A few more territories after that, and it's Grandis Academy."
"Doesn't look like we'll be terribly late, at least."
Finance Officer Marcus nodded at the escort knight's report, map spread wide. His sprained leg had mostly healed with the knight's help, and the road ran through flat plains — they could keep a good pace. That was a relief. At this rate, they'd reach the academy without much delay.
Riding toward Collin Territory, the finance officer opened a notebook atop his horse.
"Hm? Sir Marcus, what is that?"
"A personal habit. Something I always keep close when heading into a financial audit."
"What sort of...?"
"Checklists of what must be verified without fail during an audit. And notes on various methods of accounting fraud, tax evasion, and slush fund creation — along with how to detect them."
"Ah!"
Marcus Lutel had spent over a decade as a finance officer. Put another way, audit dispatches like this were nothing new to him. From his experience, he'd compiled something of a manual: how to quickly spot ledger manipulation like accounting fraud or tax evasion, where to dig deepest, which methods were most common, and so on.
The larger the organization, the grander the scale of the deception — but the more cracks it showed. Marcus was preparing for this Grandis Academy audit with his usual thoroughness.
The escort knight voiced his admiration, but his expression soon soured.
"But this is Grandis Academy. As long as the Chairwoman is there, there's no way anyone's been tampering with the books."
"I think so as well. In the academy's early days, she dealt with bribery and the like without mercy. She's also the wealthiest person in the kingdom, so her money management must be impeccable. This is merely an old man's excessive caution. The audit will be thorough regardless."
"And frankly, even if you do find something, is it really a problem? The other party isn't some nobody — she's 8th Rank. And the academy is the kingdom's finest."
"I have my own methods for such situations, so fret not. More importantly, is that Collin Territory...?"
A territory didn't have sharply defined borders. Typically, a city where the lord resided sat at the center, with small villages, pioneer settlements, and farmland scattered around it.
So when entering a territory, it was common to find a sign reading "From here, XX Territory" near the main road, or a small village functioning as the gateway.
Collin Territory was somewhat unusual in that regard. Despite being on the smaller side, the lord's own city began right at the entrance village. That kind of placement usually meant one of two things.
'Either toll revenue makes up a large portion of the territory's income, or a core resource is located here.'
Collin checked both boxes. Its management revolved around an iron mine, while tolls from travelers heading to the academy were also crucial.
Marcus knew all this, of course. When heading to audit the academy, reviewing which territories lay along the route, their characteristics, and where supplies could be replenished was basic preparation.
But the atmosphere at the city entrance was anything but ordinary.
"...That's a knight. And a fairly high-level one at that."
"6th Rank? A knight of that caliber is regulating passage?"
"The mood is quite tense. What happened here?"
Given how heavily Collin relied on toll revenue, its entrance was broad and pleasant — or would have been, if the massive iron gate hadn't been sealed shut. Collin Territory, which sweetly milked tolls from merchant companies and visitors heading to the academy, had barred its doors. Why?
Marcus and the escort knight passed grumbling merchants and travelers stuck outside and stepped up to the 6th Rank knight controlling the entrance.
"Halt! No one enters Collin Territory! Stand by or turn back!"
"I am Finance Officer Marcus Lutel of the Royal Tax Administration Office. I'm en route to Grandis Academy for a financial audit under royal orders. May we pass?"
"...A finance officer, you say?"
"Here are the orders and my identification."
The writ commanding the audit and the identification proving his status as a royal finance officer — documents that reliably opened doors anywhere. Yet the 6th Rank knight's reaction was lukewarm. If anything, his gaze grew more suspicious.
Still, after scrutinizing the mana-and-blood-inscribed identification and the writ bearing the royal seal several times, he exhaled a resigned sigh.
"I am Walter, Knight-Commander of Viscount Collin's house. My apologies for the discourtesy."
"Not at all. More to the point, the atmosphere here is unsettling. Has something happened?"
"Even coming from the capital, you must have heard what happened at the academy recently."
"Of course. That's precisely why I'm heading there for an audit."
"Those audacious bastards who attacked the academy have committed an act of terror here."
"Pardon?"
"Damn them. Because of that, the Viscount himself has gone to the scene, and we're guarding the territory — no one in or out."
The knight-commander's summary was brief. The perpetrators who had terrorized the academy, the Wish Order, had struck a village on the territory's outskirts.
Both the academy and the royal court had publicly named the Wish Order as the culprits, so there was no room for doubt. The Chairwoman had personally slain one of the order's leaders, yet the Wish Order had suddenly revealed itself and razed the village.
"Thankfully, there were no casualties, but property damage was immense. For some reason, they seemed damnably skilled at collapsing and destroying buildings, according to reports."
"...How do you know it was the Wish Order?"
"Well, one of the villagers who witnessed it said the bastards shouted something to the effect of 'We are the Wish Order!' Could be copycats or a diversion, but either way, the Viscount moved at once. If those cult fanatics turned this city to rubble the way they did the academy..."
"I see."
As the knight-commander himself noted, it was a strange attack in several respects. An act of terror with no casualties, focused purely on homes and buildings. They'd even abandoned stealth — the lifeblood of terrorism — to announce their identity.
But figuring out the truth of that wasn't Marcus's job. The escort knight seemed to agree, stepping forward the moment the knight-commander finished speaking.
"Then would you open the gate now? The Finance Officer is pressed for time."
"Well, the writ and identification are genuine... Just a moment —"
"—Hold. Walter, stop right there."
"Ah? Young Master...?"
The knight-commander, still wary given the circumstances, had been about to open the gate — but at the voice that rang out, his head dropped in deference.
A noble with a haughty expression was approaching, flanked by several servants.
"Walter, how can you be so careless? Do you mean to disobey my father's orders?"
"But Young Master, he is a royal finance officer. His identity is confirmed, so there's no issue..."
"How could you possibly know that? For all we know, those dog-like cult bastards could have disguised themselves perfectly. Or maybe they killed the real finance officer and knight and are playing their roles."
"...Hold on. That's going a bit far."
"Did I say anything wrong? Hm? So-called Finance Officer?"
".........Hmph."
The young noble called "Young Master" wore a mocking expression and was clearly picking a fight. The escort knight gritted his teeth, but Finance Officer Marcus remained silent.
After a few more sneering remarks, the young noble draped an arm over Marcus's shoulder — blatant disrespect, a breach of decorum. Then he murmured a few more words into Marcus's ear.
"But hey, you might actually be the real finance officer, right? So if you showed just a little... consideration, I don't see why I couldn't let you through."
"I see. You're soliciting a bribe."
"Quick on the uptake, aren't you? Guess that's a finance officer for you — always handling money. Make it worth my while."
"Kingdom Tax Law, Article 25, Section 4."
"Huh?"
"When a royal finance officer uncovers economic crimes — accounting fraud, bribery, tax evasion — in the act, he may render summary judgment on the matter without a separate trial. This is both the right and duty of a finance officer."
"What?"
"In other words..."
Crunch!
"Aaargh!!!"
Finance Officer Marcus seized the young noble's arm where it rested on his shoulder and threw him. Caught off guard in an awkward posture, the young noble slammed into the dirt, a cry of agony ripping from his throat.
"Young Master! You scum! Suddenly —!!"
"Stay where you are. The Finance Officer is exercising his lawful authority."
"What nonsense is this!"
"Didn't you hear him just now? Your young master's business acumen was a little too sharp — he tried to extract a bribe from the Finance Officer."
The escort knight blocked the knight-commander, who had been about to lunge forward. The gap in their Ranks was enormous, but buying a few seconds was possible.
In that interval, the young noble shrieked.
"You bastard! Do you know who I am!?"
"I don't. Do you know who I am? Marcus Lutel. Finance Officer."
"A worthless finance officer dares! A 1st Rank talentless wretch!"
"So you saw my identification. The 1st Rank wretch subdued you — says something about you, doesn't it?"
"You damned son of a bitch! I'll kill —"
Shhk.
"Huh...? Huh?"
"A finance officer holds the right to kill any economic criminal who resists judgment and attempts to flee. Remember that."
A cold sting at his throat, and hot blood.
Finance Officer Marcus had drawn the dagger at his waist without hesitation and lightly sliced the young noble's neck, his eyes utterly murderous. This was no act, no bluff. The finance officer was dead serious. Overwhelmed by that pressure and madness, the young noble fell silent.
"What is this commotion?"
"M-My Lord!"
"Father! This, this crazy bastard — get him off me! And kill him!"
"You are."
"Viscount Collin, forgive my rudeness. I am Finance Officer Marcus Lutel."
"...May I hear an explanation?"
"Certainly."
Marcus's account flowed without a single hitch. He was passing through under royal orders for a financial audit. The young noble — the Viscount's second son — had interfered. His discourtesies, and his demand for a bribe.
Viscount Collin, having heard everything, closed his eyes briefly, then opened them.
"Forgive my foolish son's rudeness. The Finance Officer's conduct was entirely correct. However — for the sake of my face, might you forgo summary judgment?"
"Of course. A Viscount of your esteemed reputation need not bow his head."
"Walter."
"Y-Yes, my lord!"
"Apologize to Finance Officer Marcus, and provide any supplies he requests — all of them. Escort him personally while he is within the territory."
"Understood! Sir Marcus, this way, please."
"I am grateful for your consideration."
At the Viscount's command, the now-snapped-to-attention knight-commander opened the iron gate and guided Finance Officer Marcus and the escort knight through. Once the three had vanished beyond the gate —
The Viscount turned his gaze to his second son, still sprawled on the ground, radiating dissatisfaction.
"Get him on his feet."
"F-Father! Why did you just let that bastard go! Don't you see this on my neck? That son of a bitch laid hands on a noble —!!"
Slap!
"Fa...ther?"
"You fool."
His cheek stinging, the second son stared blankly.
The Viscount motioned to the knights who had accompanied him and dragged his son into a nearby guard post. The moment the door shut, he roared.
"You brainless idiot! Do you have any idea who you just provoked!"
"Wh-What? He's just a worthless 1st Rank finance officer..."
"That is precisely the problem! I've heard you spend every day gallivanting around, but I didn't think your ignorance ran this deep —!! Trying to scrounge pocket money off a 1st Rank finance officer!?"
"F-Father..."
"Listen well, you fool of a son! All that rubbish about kingdom law he spouted? Utter nonsense. On paper, yes — but in practice, a finance officer hasn't had the power to deliver summary judgment like that in a long time!"
"Then why...?"
"You saw him press a dagger to your throat and you still don't understand?!"
The Viscount, seething through clenched teeth, glared at his idiot son.
"Listen carefully. There are two kinds of people you must never touch. One is anyone whose status or Rank is higher than your own. Obviously, you do not provoke them lightly."
"O-Of course."
"And the other is a 1st Rank. Specifically, a 1st Rank who holds a high-ranking post!"
"What? Why would a mere 1st Rank..."
"That 'mere 1st Rank' you mentioned — do you have any idea what it means that he occupies the post of finance officer?! The office still carries enough authority to conduct audits! And a 1st Rank climbed to that post and has held onto it!"
"......Ah."
"Men like that either possess abilities far exceeding their Rank, or they are a breed of ruthless fanatic beyond that!"
Reciting a law long-since rendered toothless while threatening a noble with a dagger — that was proof enough. An ordinary finance officer would never act that way. They'd have followed the second son's prodding and paid a bribe to move on.
But a 1st Rank who came from baronet stock and clung to a finance officer's seat was different. Precisely because they were 1st Rank, they refused to be looked down upon — and they made that refusal stick.
On top of that, the grounds were airtight: solicitation of a bribe. Not a single loose thread to pull. The worst anyone could do was block his promotion, and given his long record of such incidents, his promotion had been blocked for ages anyway. He had nothing left to lose.
"Especially Marcus Lutel — the man's notorious for his rigid integrity...!! Damn it, what happens if he comes auditing our territory next!!"
"Father..."
"You are confined to quarters! Get out of my sight!"
*
"Please disappear. Please, I'm begging you, just go away."
"...Finance Director."
"God, Buddha, Allah, all ye spirits of heaven and earth, please. I have never prayed this hard, not even five years ago, I am begging you...!!"
"Finance Director, snap out of it."
If he'd been praying to the Church's goddess or even the Wish Order, she might have understood — but God, Buddha, Allah? The Finance Director sometimes spouted incomprehensible things when he overused military-grade stimulants or when his mental state teetered on the edge, as it did now.
As if this were routine, the Chairwoman slowly infused him with her Rigid Energy to calm him, then pulled him to his feet.
"...Finance Officer Marcus has passed through Collin Territory, then Markia Territory, then Odel Territory. He'll arrive at the basin I created soon."
"............."
"Is there truly... no other way?"
"We've done everything. We leaked a hair-loss inducer, triggered a landslide, barred passage with a terror incident, and even threatened an attack by having the order show itself. But that damned 1st Rank won't stop. He's still coming."
"Finance Director."
"There's only one option left. Assassination."
Eyes brimming with mania, the Finance Director caressed a dagger he'd produced from somewhere. The Chairwoman quietly exhaled a sigh.
"Or should I simply relocate the entire academy...? Maybe manipulate memories with mental magic..."
She moved closer to tend to the Finance Director, who was teetering on the brink of another psychotic break.
Tap.
"...?"
A sudden footfall.
The Chairwoman silently turned her gaze toward the closed door. She recognized the presence — unsettling beyond words — though she had definitely felt it before.
"I'll just surround the academy with the basin and dig a moat —!"
"Calm down."
But first —
Stopping the Finance Director before he went completely off the deep end took priority...