Raising the Northern Grand Duchy as a Max-Level All-Master

Chapter 27.2

I played along with the witch’s words, nodding.

“Exactly. Thanks to that, I hear Northern merchants are now standing tall when dealing with Imperial traders.”

With few other sources of income, Northerners scoured the forests, snowy fields, and mountains for the key weeds that went into making Arad’s Salt.

The local merchant guilds bought these harvested weeds, processed them into Arad’s Salt, and sold the product not only to the Empire but across the entire continent.

“Still, don’t you think we’ve essentially given Arad’s Salt away for free?”

I couldn’t help but feel a twinge of regret.

While I understood the Grand Duchess’s intent, it felt like too much had been handed out for nothing.

“When Arad’s Salt sells well, the merchant guilds earn more, and the taxes they pay to the High Tower increase. We gain both public goodwill and increased revenue. It’s not a loss.”

To my concern, Isabelle responded with unwavering confidence.

“Do these guilds really pay their taxes without complaint?”

This was a world without centralized recordkeeping, after all. Tax evasion and bribery were surely rampant. It seemed more practical to impose a one-time salt tax instead.

“Tax evasion in the North is punished by death.”

“Even so, would merchants willingly pay? Surely some would try to cheat the system.”

“The North is cold and dangerous. Bandits, wild beasts, or monsters could strike at any time. Therefore, most trade caravans hire Northern knights, mercenaries, or adventurers for protection. And they can only hire them if they’ve paid their taxes.”

It seemed the protection fee essentially doubled as a tax.

“Moreover, the Northern tax rate isn’t as high as in the Empire or other kingdoms. For merchants, paying a small amount to trade safely is a much better option.”

‘Now that I think about it, I don’t know much about the tax system in this world.’

As the conversation shifted to tax rates, my curiosity piqued. I couldn’t help it—it was an instinct from my previous life as a businessman.

“What’s the tax rate for merchant guilds?”

“Guilds typically pay ten percent of their final profits as taxes. Farmers or blacksmiths, on the other hand, pay twenty percent.”

“Twenty percent?! Does that include territorial taxes?”

“That depends on where the income is earned. If it’s within a territory governed by a Northern noble, they pay territorial taxes. If it’s from the High Tower, the ducal domain, or outside the North, they pay taxes directly to Her Highness.”

“...Are there no other taxes?”

‘A guild! I have to start a guild! My wish could be to establish a sanctioned guild!’

I had already been considering it, but Isabelle’s words solidified my resolve.

‘Tax-free trade—every businessman’s ultimate fantasy!’

Even though this was another world, it felt like a once-in-a-lifetime opportunity.

‘Of course, there must be conditions.’

Nothing in the world is truly free.

“What are the requirements for becoming a sanctioned guild?”

“There are, of course. Formally, the guild’s owner must be the Grand Duchess. Beyond that, there are stringent qualifications.”

Despite our age difference, Isabelle maintained her polite demeanor as she explained.

“Moreover, a sanctioned guild essentially serves as Her Highness’s personal treasury. Whenever she requires funds or supplies, the guild must provide them unconditionally and without question.”

“...I see.”

As expected, there was no such thing as a free lunch. But for someone like me, who would eventually leave this world, it didn’t seem like a bad deal.

Knowing Arina’s personality, she wouldn’t demand money recklessly.

‘Let’s wrap up this idle chatter.’

Having satisfied my curiosity, I decided to steer the conversation toward the main topic.

“So, why did you summon me here? Can we finally get to the point?”

From Arad’s Salt to the North’s tax system, we had covered a wide range of topics, yet we hadn’t even touched on the main issue.

So far, it all felt like preliminary small talk to gauge my reactions.

By Northern standards, which value practicality above all, this approach was puzzling.

‘Could it be that she wants another bag like the one I made for Arina?’

At my direct question, Isabelle responded with a knowing smile.

“Have you truly not noticed, even after all this walking and talking?”