5-09 破落戸リターンズ (1)
「店長を出せ!」
そんな荒々しい声と共にどやどやとお店の中に入ってきたのは、柄の悪そうな男を五人ばかし引き連れた、若い男だった。
年の頃は二〇代前半、身長は低めで、横にはやや太め。
不摂生が見て取れるその体型からして、金持ちの商人か、貴族か。
どちらにしても厄介事の臭いしかしない。
私はさりげなくロレアちゃんを背後に隠し、一歩前に出れば、アイリスさんとケイトさんも前に出て、私の隣に並んだ。
「私が店長ですが?」
「ほう、お前がこの店の錬金術師か。――悪くないな」
男がにちゃりと浮かべた笑みに、堪えきれない嫌悪感が湧き上がり、歪みかけた表情を努めて真顔に保つ。
「何かご用でしょうか?」
「儂はカーク準男爵だ。昨日、この店で謂われのない暴力を受けたという訴えがあった。訊けば相手には貴族もどきがいたって話ではないか。それではさすがに平民には荷が重いだろうからな。領主たる儂がわざわざ出張ってきてやったのだ」
チラリとアイリスさんに視線を向けつつ、そんなことを言う自称カーク準男爵。
貴族もどきって、もしかしてアイリスさんのこと?
下級ではあるけれど、騎士爵の息女であるアイリスさんは歴とした貴族なんだけど。
しかし、たかが破落戸がアイリスさんの顔を知っている可能性はほとんどないわけで、アイリスさんとケイトさんの苦々しい表情を見るに、コレがカーク準男爵本人であることは間違いなさそう。
つまり、先日お店で暴れた客、あれは仕組まれたものだったってことかぁ......面倒な。
――まぁ、面倒なだけでそんなには困らないんだけど。
眉を吊り上げて前に出かけたアイリスさんを制し、私は口を開く。
「謂われのない? であれば、心当たりはありませんね。お店で暴れた破落戸は叩き出しましたが、あれは正当な行為ですから」
「オイオイ、破落戸とは酷いな。可哀想な被害者だぜぇ? 被害者から訴えられたら、領主の儂としてはしっかりと裁いてやらねばな?」
ニヤニヤと笑いながら言うカーク準男爵に、私は殊更笑みを深めて言葉を返す。
「それはそれはご苦労様です。ですがご安心ください。領主様の手を煩わせることではありませんので」
「あん?」
「錬金術師のお店の中で起こったことに領法は適用されません。つまり、領主様がお心を悩ませる必要もありません」
錬金術師に関して適用されるのは、基本的に王国法。
これは国中にまんべんなく錬金術師を配置したいという、国の方針から決まっているもので、領主がどんなおかしな法を作ったとしても、その法によって錬金術師の権利が侵されることはない。
今回の場合もそうで、『お店で暴力行為があった』と領主が出てきても、私が不当に裁かれることはないのだが、もちろん王国法には縛られるので、錬金術師であれば強権が振るえる、なんてこともない。
そんなことを噛んで含めるように丁寧に説明し、更に「
まぁ、訴え出るようなことはあり得ないよね。
暴力的に店から追い出された程度のことを領主があえて訴え出れば、何か裏があると喧伝するようなもの。
私に何ら後ろ暗いところはないし、それで領主の方に有利な裁定を下すほど、王都の司法当局は腐っていない。
「しかし、その程度の訴えにわざわざ領主様が動かれるとは、随分と勤勉なんですね? ヘル・フレイム・グリズリーの時にはお忙しかったようですが」
事後にすら何の手助けをしなかったことを揶揄するように言えば、後ろに控えていた男たちの内、最も体格のいい男が声を荒らげて凄む。
「テメェ! 黙って聞いてりゃ、カーク様にふざけた物言いを――!」
だがそんな男をカーク準男爵が制し、少し余裕を取り戻したように口角を上げる。
「もちろん忙しい儂が、そのためだけに来るわけがないだろう。そっちはついでだ。税を払っていない畑があると聞いたのでな。儂自ら、
その言葉に、私は思わず眉を顰める。
この村の税金については、私もエルズさんから訊いている。
それによると農業が盛んなわけでもないこの村では、農地の収穫量に関係なく、毎年一定額が税金として徴収されているらしい。
形としては人頭税みたいなものだけど、人口の把握や管理をする手間を掛ける価値もないと、村の人数が増えても減っても、税金は変わらず。
こんな小さな村で集められる税金なんて大した額でもないので、ある意味では合理的。
ただその額はこの村の収益からすれば決して小さくはなく、この国の平均的な人頭税+農地に掛かる税と比較しても多め。
以前ならまだしも、採集者の数が減った近年では、かなり苦労して納めていたらしい。
だからこそ、エリンさんは安定した収益が得られるよう、薬草畑を作ることを計画したんだろうけど......。
「バカなっ!? この村の農地は税金は掛からないはずだ!」
何も言わない私の代わりに、アイリスさんがカーク準男爵に詰め寄ったが、彼はニヤニヤと笑いながら肩をすくめた。
「誰かと思えば、貧乏騎士爵家の田舎娘ではないか。こんなところで、採集者の真似事か? 金がない貧乏人は辛いなぁ?」
アイリスさんとカーク準男爵とは面識があると聞いている。
隠れていたわけでもないアイリスさんに気付かないことなどないだろうに、あえて癇に障るような言い方をするカーク準男爵。
「領主には税を決める権限があるのだ。まともな領地もない貧乏貴族は知らないかもしれないがな? 薬草畑には税が掛かるようになったのだよ、つい先日な!」
そのニヤけ面を見て、アイリスさんが握りしめた拳を振るわせるが、私は落ち着かせるように、その手をそっと取る。
実際、どのような物に税金をかけるかは領主に決定権がある。
住人の数によって割り当てられる人頭税、商売の規模によって掛かる商業税などの一般的な物から、出産税、成人税、結婚税、死亡税など、一部の領地でしか運用されていない物まで、税の種類を決めるのは領主であり、それは重要な権利となっている。
その額も手数料程度の少額から、簡単には払えないほどの高額まで様々。
領地によっては、『生まれたばかりなのに既に言葉が話せる』とか、『年寄りなのに成人してない』とか、『お金を貯めないと死ぬことすらできない』とか、そんな状況すらあるとかなんとか。
だから、『薬草畑にも税金を掛ける』と決めたこと自体は、別に問題はない。
残念ながら自分の領地なら無茶でも通せるのが、領主なんだから。
「それはそれはご苦労様です。確かに税金を決めるのは領主のお仕事ですね」
「ほぅ、お前はそっちの田舎者と違って多少は知恵があるようだな。では――」
――もっとも、私には関係ないんだけど。
「ただ、そんな薬草畑があるとは、私は寡聞にして知りませんが......どこでお聞きになったので?」
嫌らしい笑みを浮かべるカーク準男爵の言葉を遮り、私がニコリと微笑めば、彼は眉を顰めて私を睨んだ。
「あぁん? あるだろうが、すぐ隣に。薬草畑が」
「そうだ、そうだ! あれはどう見ても薬草畑だろうが!」
「柵で囲えばバレないとでも思ってんのか!」
カーク準男爵が顎で隣の畑の方向を示し、背後の男たちもその尻馬に乗るが、私は「ふふっ」と笑って首を振る。
「あぁ、あれですか? あれは私の畑です。錬金術師の持つ畑は税金の対象にはならない。これも王国法で定められています」
正確に言うなら、地方領主の税収にはならない、と言うべきかな?
錬金術師が栽培・収穫した薬草も、
他の商売なんかに比べると、報告などが色々と細かくて面倒なんだけど、手厚い保護の代償と考えれば、許容範囲。
こうして、面倒な領主にも対抗できるしね?
135 5-09 Broken Door Returns (1)
"Get the manager out!
It was a young man who finally came inside the shop with such a rough voice that he took all five of the men who looked like they had a bad pattern.
When I was in my early twenties, I was low in height and slightly thicker on the side.
Were you a rich merchant or a nobleman because of its shape, which is visible to the reckless?
Either way, it only stinks of trouble.
I subtly hid Lorea behind my back, and if I stepped forward, Mr. Iris and Mr. Kate also stepped forward and lined up next to me.
"I'm the manager, though?
"Well, you're the alchemist in this store. - Not bad."
The grin that the man has put on properly builds up an unparalleled aversion and strives to keep a distorted look on his face.
"Can I help you?
"Non is Associate Baron Kirk. Yesterday, there was an allegation that I had been subjected to unwarranted violence in this store. If you ask, they have noblemen to talk to. Then the civilian population will have a heavy load. Lord Tatsuno came all the way out here."
He calls himself Associate Baron Kirk, who says that while turning his gaze to Chirali and Mr. Iris.
Do you mean Mr. Iris?
Although he's a junior, Iris, the son of a knight, is a historical nobleman.
However, there is little chance that Kaguya Ruptured Door will know Iris' face, and to see Iris and Kate's bitter expression, there seems to be no doubt that Colle is Associate Baron Kirk himself.
I mean, the other day, the customer who broke out at the store, that was a setup... troublesome.
- Well, it's just a hassle. I don't have that much trouble.
I lift my eyebrows and control Mr. Iris, who went out front, and I open my mouth.
"No reason for me? If so, you don't have any idea. I knocked out the broken door that broke in the store, but that's a legitimate thing to do."
"Oui, that's terrible with a broken door. Poor victim, huh? If the victim sues you, you'll have to judge him well as a lord.
To Associate Baron Kirk, who laughs and says, I grin even deeper and return the words.
"That's hard work. But don't worry. It's not about annoying the lord's hands."
"Am I?"
"The territorial law does not apply to what happened inside the Alchemist's shop. I mean, there's no need for the lord to bother you."
Applicable in respect of alchemists is basically Kingdom law.
This is dictated by the country's policy of wanting to place alchemists all over the country, and no matter what strange law the lord has made, that law will not encroach on the rights of alchemists.
This is also the case in this case, when 'there was an act of violence in the store' comes out, I will not be unjustly tried, but of course I will be bound by Kingdom law, so if I am an alchemist, I can wield power, there is nothing like it.
Explain that carefully to bite and include, and add the words "If you are (...) harmed (...), please tell them to sue the judicial authorities in the Wang capital", and the face of Associate Baron Kirk will turn red and his voice will leak out of his mouth.
Well, there can't be anything like suing me, can there?
It's like hustling that there's something behind it if the lord dares to complain about the extent to which he was violently evicted from the store.
There is no darkness behind me, and the judicial authorities of the King's capital are not corrupt enough to make a ruling in favor of the lord with it.
"But it's a lot of diligence not knowing that a lord would bother to move to that degree of appeal, isn't it? You seemed busy at Hell Flame Grizzly."
If you tell them to tell you that they didn't even help you after the fact, the most able-bodied of the men who held back behind them roughed up their voices and awesome.
"Temeye! Shut up and listen, and tell Master Kirk a joke -"
But Associate Baron Kirk controls such a man and raises the corner of his mouth as if he had regained a little room.
"Of course there's no way a busy non would just come for that. You're next. I heard there was a field that didn't pay taxes. I came here to check on you.
To the words, I frown unexpectedly.
I have also been asked by Mr Elles about the taxes in this village.
According to that, in this village, where agriculture is not thriving, a certain amount is collected as a tax each year, regardless of the harvest of agricultural land.
It's like a head tax in shape, but if it's not worth the hassle of grasping and managing the population, the tax will remain the same, whether the number of villages increases or decreases.
Taxes that can be collected in such a small village are not a huge amount, so in a way they are reasonable.
However, that amount is never small in terms of this village's earnings, and even more so in comparison to the average headcount tax + tax charged on agricultural land in this country.
Even before, in recent years, when the number of collectors had decreased, they had struggled to pay for it.
I guess that's why Mr. Erin planned to build herbal fields so that he could make steady revenues......
"Stupid!? Farmland in this village shouldn't be taxed!
Instead of me saying nothing, Mr. Iris stuffed up with Associate Baron Kirk, but he shrugged his shoulders laughing with Niyaniya.
"If you think of someone, aren't you the rural daughter of the Poor Knight family? In this place, what's the matter with the gatherer? Is it hard for a poor man without money?
I hear you know Mr. Iris and Associate Baron Kirk.
Associate Baron Kirk dares to put it in a way that would hinder his eclampsia, even though he wouldn't notice Mr. Iris, who wasn't hiding.
"Lords have the authority to determine taxes. Poor nobles with no decent territory might not know, though, huh? The herbal fields are now taxed, the other day!
Look at that niggling surface and let Mr. Iris wave the fist he held, but I take that hand gently so as to calm him down.
In fact, it is up to the lord to decide what things to tax.
It is the Lords who determine the type of tax, from general objects such as headcount taxes allocated by the number of residents, commercial taxes multiplied by the size of the business, to objects operating only in some territories, such as maternity taxes, adult taxes, marriage taxes and death taxes, which are important rights.
The amount also varies from a small amount to a high amount that cannot be easily paid.
Depending on the territory, 'I was born but I can already speak the language', 'I'm old but I'm not an adult', 'I can't even die without saving money', or even there's such a situation.
So the decision to 'tax the herb fields too' is not a problem in itself.
Unfortunately, if you're in your own territory, you can go through it even if you're unscrupulous, because you're a lord.
"That's hard work. Surely it is the Lord's job to determine taxes."
"Ho, you seem somewhat wise, unlike the countrymen over there. So..."
- Anyway, it's none of my business.
"I just don't know that there's such a herbal field, I'm oligarchy...... because where did you hear that?
He frowned and glared at me, blocking the words of Associate Baron Kirk with an unpleasant grin, and if I smiled nicely.
"Ah? There will be, but right next door. The herbal fields."
"Yes, yes! I don't care what you think of that, it's a herbal field!
"You think you won't find out if you surround yourself with a fence!
Associate Baron Kirk shows the direction of the neighboring field with his jaw, and the men behind him ride that ass horse too, but I laugh and shake my head "heh".
"Oh, is that it? That's my field. Alchemist's fields are not subject to tax. This is also stipulated by the laws of the Kingdom."
If it's to be exact, it won't be tax revenues for local lords, should I say?
Herbs grown and harvested by alchemists can also be taxed if processed as smelting drugs (potions), so the fields themselves cannot be taxed.
Compared to other businesses or something, reporting and so on is a lot of detail and hassle, but if you think of it as the price of generous protection, it's acceptable.
So you can fight a troublesome lord?
The Novice Alchemist’s Store
[Web版] 新米錬金術師の店舗経営
https://www.novelupdates.com/series/the-novice-alchemists-store/
Adventure Comedy Fantasy Shoujo Ai Slice of Life Supernatural
Adapted to Anime Adapted to Manga Alchemy Artifact Crafting Artifacts Business Management Carefree Protagonist Crafting Cute Story Fantasy World Heartwarming Herbalist Jack of All Trades Marriage of Convenience Orphans Protagonist Strong from the Start R-15 Store Owner Sword And Magic
https://ncode.syosetu.com/n3174fc/
いつきみずほ