Chasing Taxes Back a Hundred Years

Blackwater Valley, in the castle's council hall.

Priest Abraham sat upright and proper. The Glimmer Knight stood straight beside him, while Levi sat across from Priest Abraham, with Knight Fred standing guard nearby. Levi looked somewhat restrained and afraid, and Priest Abraham, skilled at reading people, caught every one of those subtle expressions.

Sure enough, he's still just an immature boy, the priest thought. Before coming here, he had naturally investigated the major nobles in the surrounding area. He had paid especially close attention to Blackwater Valley, which had once produced a figure as important as the Black Serpent Knight.

He had heard before that this young Baron was timid and cowardly. Now that he saw him in person, it was indeed true.

After clearing his throat, Priest Abraham said solemnly, "Baron Levi, I came here this time to purchase Blackwater Valley." He got straight to the point.

In this era, The Church itself was a super-landlord. Through all kinds of annexation methods, the land directly controlled by The Church was second only to the Royal Family. Many local churches and monasteries directly or indirectly controlled numerous manors and tracts of land.

One important method of annexation was purchasing territories from impoverished nobles.

Knight Fred's expression changed when he heard that, and he looked at Levi.

Levi did not rush to refuse. If the other side offered a good enough price, selling was not out of the question. He merely lowered his head and remained silent.

Priest Abraham smiled faintly and continued, "Two thousand Gold Coins. This is twice the price I offered the heirs of the Rock Bear Family and Frost Wolf Family, mainly out of The Church's respect for the Black Serpent Knight.

"I also know that Blackwater Valley's annual fiscal revenue has been less than one hundred Gold Coins in recent years. This money would be enough for Baron Levi and Knight Fred to live comfortably for the rest of their lives.

"Surely Baron Levi understands that a remote and impoverished place like Blackwater Valley is destined never to become a Land of Abundance. Its innate natural conditions have restricted its development.

"Rather than continue like this, it would be better to sell it to us and let The Church manage it."

After saying that, Priest Abraham looked at Levi with a smile, calm and confident.

He believed that such generous terms were something this famous "coward" and "spendthrift" would not refuse.

But Levi was no longer the same as before. With his Forging skills, he could earn two thousand Gold Coins back sooner or later. Why would he sell his land? Selling land was easy; redeeming it was difficult! Generally speaking, unless nobles had truly reached the end of the road, like the heirs of the Frost Wolf Baron and Rock Bear Baron, they would never trade away their territories, the foundation of their noble status.

Two thousand Gold Coins for Blackwater Valley was a little low. Though Blackwater Valley was remote and backward, it was large. Most of its area was steep mountain terrain that could not be cultivated, but trying to buy it for just two thousand was going too far on The Church's part.

Most importantly, Levi had already established absolute authority over this territory. That was an intangible value earned through long-term management. Even if he used The Church's money to snap up a new territory at a bargain, he would have to start over and adapt anew. The time cost would be far too great.

"Sorry, Priest Abraham. Our Black Serpent Family has lived here for two hundred years. Every brick and tile here carries our family's feelings. Every subject here sees us as their masters. As their lord, how could I abandon them?" Levi shook his head and refused. Knight Fred visibly relaxed.

That was the backbone a Black Serpent Descendant should have. They had been unable to keep Tulip Territory and Storm Territory because those two lands involved far too many interests, and they truly lacked the strength to intervene. But Blackwater Valley was the ancestral land and final territory of the Black Serpent Family. It absolutely could not be lost.

Moreover, even with Tulip Territory and Storm Territory, Levi was still nominally the owner of those two territories. He simply had no real power. But if Levi gained enough strength one day, he could reclaim them. With that nominal claim, taking them back would be justified.

But if he sold even the deeds and transferred ownership of the territories to The Church, then they would become The Church's territories completely. If he wanted them back afterward, he would either have to buy them back from The Church or wage war against The Church.

Neither option was possible.

"Oh? Baron Levi won't reconsider?" Priest Abraham asked with a smile, though his tone allowed no doubt.

Truthfully, Priest Abraham felt somewhat impatient inside at being refused by such a minor Baron. But he was extremely skilled at hiding his emotions.

"Sorry. If the purpose of your visit is to take away my family's last territory, then I cannot agree. Even if I agreed, my subjects would not," Levi said. He looked somewhat nervous, but his tone was extremely firm.

He might still be weak, but that did not mean he had to yield without limit when it came to his core interests.

The Boar Gang had taken Old Toby, who was only a blacksmith. The territory could still function without him. But without territory, how could Levi cultivate the Breathing Technique? Without territory, every aspect of his food, clothing, shelter, and travel would require enormous expenses, while he would no longer have any source of income. He could not possibly go work as someone else's blacksmith. Two thousand Gold Coins might look like a lot, but they would not last long at all.

"Very well. Let us put that matter aside for now. However, Baron Levi is always welcome to come to Silvermoon Territory and discuss it with me. Let us move on to the second matter: Blackwater Valley's overdue taxes.

"Baron Levi should know that you have three territories under your name, all of which must pay taxes to The Church.

"After your father's death, Tulip Territory and Storm Territory received the greatest possible tax concessions from The Church out of consideration for the Black Serpent Family. As for Blackwater Valley, because it is so remote, The Church has always turned a blind eye.

"Baron Levi, you should know that according to the rules, The Church may levy taxes on all territories beneath the glory of the Heavenly Father, regardless of whether The Church has taxed them before, and there is no limit on the period of retroactive collection. The Church may decide whether to collect those taxes retroactively.

"In other words, from the time your family took possession of Blackwater Valley until now, The Church has the right to collect two hundred years of taxes. It simply never did so before.

"Baron Levi, how do you intend to deal with Blackwater Valley's previously unpaid taxes?"

Priest Abraham asked calmly, but the meaning behind his words was obvious.

"We will pay the taxes we owe," Levi said. He sneered inwardly. He could not enjoy any of those tax concessions The Church had supposedly granted the Black Serpent Family, since the income from those two territories was not going to him anyway. To put it bluntly, after the death of his father, a top-tier powerhouse, all sorts of large and small forces in this chaotic and Greed-filled era wanted to carve up the last scraps his father had left behind.

The Church wanting to buy land was already considerate, at least they were offering money. Back when Tulip Territory and Storm Territory were taken, the situation had been far more severe. The lackeys of the Black Mountain Duke had bared their fangs at Levi, threatening him directly or indirectly.

Being weak really feels awful.

Awful or not, taxes were something even nobles could not directly refuse to pay.

If he refused this as well, it would mean Levi was openly defying The Church's authority. Levi was not afraid of Priest Abraham alone.

What he feared was the Holy Radiance Church, that enormous force made up of monasteries, churches, clergy, and an intricate network of connections throughout the Kingdom. This included the Holy Radiance Church's strongest armed force: the Radiant Knight Order! An overwhelmingly powerful force consisting of several hundred Formal Knights and seven Great Knights, The Church's invincible sword, capable of flattening every force in the Kingdom that dared resist The Church.

Levi had the Proficiency Panel. Becoming a wizard might carry unknown risks, but becoming a Great Knight or even a Legendary Knight was certain as long as he remained alive.

That was why he knew he had to endure certain things when necessary. Priest Abraham had changed the matter from buying land to collecting taxes. Honestly, among the people of The Church, that was already a very "merciful" approach. He was giving Levi a way out.

"Very well. Thank you for your cooperation, Baron Levi. This is the total amount of overdue taxes Blackwater Valley has accumulated over the years. In view of the Black Serpent Knight's great contributions to The Church's cause, we have waived the enormous late fees and will collect only the principal. Please make payment, Baron." Priest Abraham handed over a tax bill. He had clearly prepared it long ago.

He had first discussed buying the territory with Levi. If Levi agreed, that would be best.

If not, then Levi would immediately make up the overdue taxes.

Levi took the tax bill and looked at the figure written on it. The corner of his eye twitched involuntarily.

"1,000 Gold Coins."

That old bastard had really traced the unpaid taxes back a hundred years.

Thanks to Lost Fish for the 100 reward.