Excessive Taxes, Wheat Yield Manipulation, Tax Evasion (1)
The 1st Division of the Inspectorate, to which I belonged, was remarkably idle.
It would be more accurate to say that almost no work was ever assigned to us. And when something did come our way, it was usually utterly trivial.
That was only natural, of course. Corrupt nobles, eager to conceal their crimes, would have colluded with every inspector except those in the 1st Division. Most cases would be handled within their circle long before any official documents ever reached us.
Moreover, the 1st Division was chronically understaffed. If the others used that as an excuse to withhold work, even Division Chief Albert would have little grounds for complaint.
For these reasons, the reality was that the 1st Division could scarcely perform work worthy of the Inspectorate's name. And so, paradoxically, we were busier than anyone. The only way to prove their corruption was to investigate and gather evidence ourselves. In short, we had to do the legwork.
It was a far cry from the life of an inspector I had imagined, but that hardly mattered. One way or another, the fact remained that I could legally throw corrupt nobles into prison.
The reason the office had always seemed so restless. I was beginning to understand how they felt.
My first field assignment—my first investigation—came on the third day after I reported for duty. Division Chief Albert summoned me and my senior inspector, Lena, and said:
"The two of you, go conduct an investigation."
"Who should we investigate?"
"Marquis Geneva. We suspect he's been levying excessive taxes on his territory's people and underreporting his wheat harvest to pay less in taxes. On top of that, he claimed this year was a lean harvest and pocketed emergency subsidies."
Marquis Geneva. That name had appeared in Lydia's diary as well. If my memory served me correctly, he had lived in wealth and comfort until the very fall of the Empire, never once meeting justice.
To elaborate a little further on the chief's words—Marquis Geneva underreported his wheat harvest and foisted the surplus onto the surrounding count families. They served as a kind of warehouse. More precisely, a warehouse that paid the taxes on his behalf.
One might ask why the counts didn't simply file an official report with the Inspectorate—but that was precisely the problem. Why? Because the Inspectorate itself was rotten. A report would go nowhere; no investigation would follow.
Worse, if a colluding inspector failed to protect the whistleblower and simply handed the information over to the marquis? The outcome needed no imagination. An inescapable hell would be born. The man was beyond redemption. Better to cut him out of the Empire entirely.
And so my first inspection investigation of this life began.
"Here—take this, and this too…"
Senior Inspector Lena stuffed all manner of things into a small bag. Documents were one thing, but why survival gear and emergency rations? Anyone watching would think we were heading into the wilderness of some remote noble estate. And that bag of hers—there was something unusual about it.
"Is that an Expansion Bag?"
"Oh my, you recognized it at once. I finally took the plunge and bought it last month. Cost me a full two months' salary, you know."
An Expansion Bag. A type of Magic Tool that expanded its internal space to increase capacity. Prices varied wildly depending on how much room it held. If it had cost an inspector two months' pay, it was almost certainly a high-grade piece.
Once everything was packed, Lena slung the little bag over her shoulder and said,
"Shall we be off, then?"
"Yes. Let's go."
Lena and I left the 1st Division office.
The Geneva Marquisate lay roughly twelve hours by carriage from the Imperial Capital, where the Inspectorate building stood. What that meant was simple: I would have to spend twelve hours in the company of a woman I had known for a mere three days. To say it wasn't awkward would have been a lie.
About an hour after the carriage set out, Lena broke the silence. I had been growing restless with boredom, so it was a welcome development.
"Caenderic, why did you become an inspector?"
"Corruption is treason against the Empire. I simply couldn't stand by and watch it happen."
"You must love the Empire a great deal."
"I consider it only natural as a citizen of the Empire."
It was a thoroughly inflated answer. The truth was that I stood in this position not for the Empire, but to protect the woman I loved. It simply so happened that protecting her and protecting the Empire led in the same direction, and so I did this work.
"And you, Inspector Lena…?"
"You can just call me Lena. No need to be so formal."
"Lena, you don't carry a sword?"
"Ah—you're asking why an inspector isn't carrying a weapon?"
"That's right."
Inspectors, like knights, were permitted to bear arms. It was both for the summary judgment of criminals when the situation demanded it, and for the protection of the inspectors themselves. After all, the work inevitably earned them the enmity of others.
"Did you know that the Inspectorate's admission standards include a combat component?"
"I didn't."
"The fact that I'm in the Inspectorate means I passed those standards. And for the record, the reason I don't carry a weapon is…"
Snap.
Lena flicked her fingers lightly, and a tiny flame blossomed at her fingertips. She was one who used mana to manifest miracles upon the world—
"…because I'm a mage. Does that settle it?"
"Thank you for the kind explanation."
"Not at all. It's only natural. We're colleagues who have to watch each other's backs, after all."
The flame at Lena's fingertips vanished in an instant. I didn't know much about magic in detail, but it wasn't hard to tell that her skill was exceptional. Ordinary people couldn't cast magic at that speed.
After that, we passed the time with light conversation. She, like me, was an Academy graduate, so we had some common ground. I was grateful that she was so easy to talk to. Had she not been, the entire carriage ride would have been steeped in silence—a prospect I preferred not even to imagine.
How much time passed after that, I couldn't say. Just as our conversation was beginning to run dry, Lena pulled a bundle of documents from her bag and said:
"Shall we talk about the work for a bit? I'd like to settle on the direction of the investigation and a concrete plan."
"Agreed. For my part, I don't think there's any need to meet the marquis just yet."
"Is that so? I thought a raid on the family warehouses to cross-check their stockpiles would be a fairly meaningful approach."
"He's almost certainly already moved everything. And if he hasn't, there will be plenty of evidence left elsewhere."
"That makes sense. Then let's start by investigating the surrounding areas and gathering evidence."
And so we debated the work for quite a long while. I found myself seeing Lena in a different light. The passion she brought to the task made it hard to believe she was the same person who had been arguing with Frenzy on my first day. Whatever else one might say, she was truly a talent well suited to the Inspectorate.
A good deal of time passed after that, and before I knew it, the sun had set and the hour had grown late. The carriage gradually slowed, then came to a complete stop. We had arrived at Ruintein, the largest city in the Geneva Marquisate.
"Let's find lodgings first and get some sleep."
"Understood."
The night was deep—bordering on the early hours of morning. Moving immediately would have been unreasonable, so the proper course was to leave the real investigation for tomorrow. We set off at once.
Our first night in Ruintein was not unpleasant. I had supplemented the modest travel funds Division Chief Albert had given us with my own money and secured us expensive lodgings. Expensive though they were, it was nothing worth fretting over. Considering the wealth of House Lichtenhaus, I could afford such places as easily as breathing.
For the record, Lena stayed at the same place. She had refused at first—but that was as far as the refusal went. Something about having been taught that declining once was proper etiquette.
And so the second day arrived. It was time to begin the inspection investigation in earnest. After finishing a meal at a nearby restaurant, I dabbed at the corner of my mouth with a handkerchief and said:
"I think we should visit the nearby farmlands. I'd like to look into the tax situation and, while we're at it, ask about the wheat harvest."
"A good idea. Let's do that."
We left the restaurant at once and took a carriage toward the largest farmland in the area. Once we cleared the city, a vast grassland spread before us, followed shortly by fields where the harvest had already been completed.
The expanse was so enormous that the far edge could scarcely be seen. It made me newly appreciate the farmers who worked this land. I couldn't even begin to grasp how much time they must invest.
As the carriage rattled along between the fields, I spotted a man through the window, walking with a hoe slung over his shoulder. He was not far off.
"Lena, I'll go have a word with him."
"Yes, go ahead."
Was she deliberately giving me room to gain experience? Whatever I proposed, Lena accepted it almost without exception. It made things easier to move, but the feeling was rather peculiar. At times it felt as though I were being tested.
At last the carriage came to a full stop. I climbed down at once and walked toward the man.
"Please stop for a moment."
"M-me…?"
"Yes. There's something I'd like to ask you."
Was the work too hard on him? Or was he simply not getting enough to eat? He was terribly gaunt.
Marquis Geneva. As I had thought—he was a man who needed to be cut out of the Empire.