The Abandoned Duchess Seems to Want a Peaceful Life - Chapter 143

Chapter 143: Taxes and the Livestock Farmer

The carriage slowly rolled along the road connecting Enkar Village and Melto Village.

The rainy season had ended, and the carriage rode smoothly, unlike before. The wind blowing in through the open windows was dry and pleasant, a comfortable early summer day.

“The calves were born in spring. They’re growing well, and it seems like things are stable, which is good.”

I glanced through the documents Marie had compiled and murmured.

“It’s nice that there are some farmers who are willing to raise livestock. I thought it would be several years before this happened.”

“Farmers who engage in livestock raising typically have enough livestock to make it worthwhile and own land with enough area for grazing. They are those who have been engaged in livestock farming for many years. This case is truly exceptional.”

Helmut, who was riding in the carriage with us, answered, flipping through the documents written on plant paper.

“The policy Lady Melfina proposed, reducing or exempting taxes for the first year for new businesses, has been successful.”

“Ideally, we could have one or two more families start raising livestock as a family business.”

Last year, we prioritized increasing the number of livestock for their manure, which we used as fertilizer. So, currently, most of the dairy farming and livestock raising in Enkar is directly controlled by the lord.

However, it’s not a healthy situation for the lord to be the only one involved in such an important industry.

I had the authority and funds to withstand the rapid changes necessary to prepare for the famine. However, I want to gradually transfer most of the businesses currently under direct control of the lord to the private sector.

Therefore, I was happy about the influx of settlers willing to engage in livestock farming as individual families.

However, as new industries emerge in the private sector, it’s inevitable that a new management system will be required.

Until now, Enkar was a frontier area, and people didn’t have jobs other than farming. Livestock was raised only to a minimum by each household for consumption. So, taxes were simply paid in the form of a set amount of wheat based on the size of the field. However, as secondary and tertiary industries develop, new tax methods will be necessary.

This is particularly true in this case, as this is the first time a commoner family in Enkar has specialized in livestock farming. It will set a precedent for how taxes will be collected from all occupations in the future.

“In the case of livestock raising, it’s common to set a tax based on the type and gender of the animals being raised, with a set amount per head. It’s simple to calculate, and the tax collector can easily review it. It’s also beneficial for the livestock farmers, as they can easily manage the number of animals based on the size of their facilities and the amount of tax.”

I nodded at Helmut’s words.

Most commoners don’t know how to read or write, nor do they know how to calculate, so it’s difficult for them to keep books. For this reason, farmers typically pay taxes in wheat, based on the amount determined by their cultivated acreage. Livestock farmers generally pay taxes based on the number of livestock they own.

Furthermore, since there isn’t a system established to monitor tax evasion like in my past life, using mobile tax collectors to track money flow is the most practical and logical approach.

“Ideally, I want to hire tax collectors as officials directly employed by the lord, but I wonder if that’s feasible.”

“It’s easier and less troublesome to entrust the task to noble children or educated commoners. In fact, most lords outsource tax collection. But… Lady Melfina is concerned about excessive taxation, aren’t you?”

As expected of a skilled administrator, he immediately understood my intention.

“Yes. It’s something that inevitably happens, but I want to make sure it happens as little as possible, for the sake of healthy economic activity.”

Entrusting tax collection often leads to tax collectors demanding inflated payments, becoming a source of dissatisfaction among the citizens.

From the time the Bible was compiled, merchants, tax collectors, and millers have been the target of commoner resentment.

In the history of my past life, during the French Revolution, tax collectors were put on a wanted list and arrested. Many of them had their property confiscated, or, depending on their reputation, their heads and torsos were separated, which shows how much hatred they incurred.

“It shouldn’t be a problem given the current scale of Enkar, but we’ll reach our limits eventually.”

Helmut’s reply was straightforward and merciless.

In reality, since the taxpayers can’t keep records, the easiest and most practical approach is to establish a set of uniform standards and monitor whether they’re being followed. It’s impossible for the lord to hire officials to monitor every resident, and it’s only logical to entrust the task to individuals who can benefit from it.

There’s a reason why the systems used in this era exist.

“Alright, then let’s proceed with an audit system to prevent tax collectors from burdening taxpayers too much.”

“We’ll need to rotate the districts managed by the auditors every few years to avoid collusion between auditors and taxpayers, but I think that will work.”

From now on, everything we do will involve monitoring for fraud. It’s a necessary responsibility as a lord, but I’ll probably start reminiscing about the carefree and simple land management we had last year.

“Oh, Lady Melfina, we’re getting there.”

Marie called out to me, and I turned my gaze to the window. The narrow road that branched off from the road connecting Melto Village and Enkar Village led to a stable, a slightly larger house, and a plot of land surrounded by a fence.

The fence wasn’t very sturdy, and an adult male could easily climb over it. It wouldn’t be much of a deterrent to goats or chickens, but apparently, this type of fence is sufficient for cows and horses.

The carriage stopped after a while, and Helmut escorted me out. The strong sunlight stung my eyes.

Even though it was early summer, the sunlight pouring down from the clear sky was dazzling. The wheat field, which had swayed in the wind with green stalks just a while ago, was starting to fade, as harvest time approached.

Harvest season is coming soon.

Wheat itself has value as an asset, and wheat straw has many uses, from repairing houses to providing coarse fodder for livestock and manure for the barn.

For me, the lord, it was a time of significant income.

“Lady Melfina, your hat.”

“Thank you, Marie.”

Marie handed me a wide-brimmed hat, and I put it on, relieved that the light on my eyes had softened.

As we entered the property, a boy who had apparently seen the carriage came running towards us. He stopped a little distance away and bowed politely, removing his hat.

He was a freckled boy with reddish-brown, unruly hair, a couple of years younger than me. He seemed to have heard that the lord was visiting, and his expression was tense.

“Welcome! We’ve been waiting for you!”

“Hello, thank you for greeting us. Are your father and mother here?”

“Yes! My mother… Mother is waiting for you with tea. This way, please!”

The boy, who seemed to have trouble speaking without raising his voice, awkwardly led us inside.

Inside the fenced area, four cows were grazing. There was also a chicken coop in the back, and I heard a rooster crowing.

“How many are you raising now?”

“Five cows, one of them is a calf. Fifteen chickens, and recently, we started raising pigs too!”

As he said this, a chicken started walking towards us. It was flapping its wings as if warning us, a stranger. The boy nonchalantly shooed it away with his foot.

“Chickens are pretty feisty. They might peck at you, so be careful.”

“Are the chickens free-range?”

“It’s cheaper that way, and chickens usually return to their coop at night, so we keep them that way. But there are so many people raising chickens in Enkar. The price of meat and eggs has dropped, so Father… Father said we should get rid of the coop.”

Apparently, the story I had spread last year about buying the straw used to line the chicken coop hasn’t reached them yet. I’ll need to explain that properly later.

The house was a new two-story building, quite spacious. We went through the wide entrance and into the drawing-room.

“Welcome, thank you for coming today. I apologize for any impropriety, as I am a simple farmer and uneducated.”

As I sat down, a middle-aged woman entered the room without hesitation. She was tall and slender, wearing a simple but elegant long dress.

I was a little overwhelmed by her air, which was decidedly different from the women I had seen in Enkar so far, but I gave a pleasant smile.

“Melfina von Oldrand. This is Helmut, the administrator. We’re here to ask you a few questions today, if you’re willing.”

“I am Joana. Thank you for granting my request to relocate. My husband and I were going to greet you, but several cows on our previous property started giving birth, and we’ve been at my old house with our younger sons since the day before yesterday. I apologize for my absence.”

If they were operating as a family, it makes sense that they had insufficient help after splitting the farm.

Many people would see it as disrespectful for only the wife to greet them, as the head of the household is generally a man. While Joana had a resolute expression, she also seemed a bit nervous.

“Our main purpose today is to observe, so don’t worry. You and your sons are strong, so you can leave with peace of mind.”

“I’m so sorry, but thank you for your gracious consideration.”

Joana seemed relieved, and I smiled at her.

They’ve only just arrived in a new place, with many new regulations and uncertainty.

I don’t want them to regret moving, and I want them to be able to settle into Enkar.