Once the Chief finished his transaction with Seraphina, he stepped out of the carriage and nodded to the villagers, signaling that they were free to enter and that the visitors could be trusted.
The villagers had already seen the guards bring in multiple magic bags, so they knew their Chief had made a significant transaction. Because of that, many of them suspected there were more treasures to be found once they entered.
Soon, the carriage turned makeshift space-expanded shop was filled with potential customers, forcing Bastion to take his job as a guard seriously. He counted the number of people who entered, limiting the customers inside at any given time and making sure the girls had more than enough space to assist them properly.
By evening, every customer left with a satisfied smile, pleased with their purchases. Most walked away with spell scrolls, potions, leather clothing, and enchanted wooden tools that made daily life easier. These included Plant Growth Potions, Fertilizer Potions, automatic stone grinders, self-care products, and even enchanted wood that granted minor health regeneration.
These were all part of Lilia's experimental line, which unexpectedly proved popular. Every wood-based item she had was sold, while Bastion's metal-based equipment remained untouched.
Meanwhile, Seraphina and Lilia shared the same happy faces while recounting their profits for the day with everyone inside the shop.
"In total, we made roughly 20 magic crystals' worth of pure profit, most of which came from Seraphina's skill scrolls at 18 magic crystals, while the rest came from both of our products," Lilia reported with a smile, though a frown soon appeared on her face.
"However, since this is a Rank 2 kingdom at war, they're taking 90% in taxes. That's 18 magic crystals gone, leaving us with only 2 magic crystals, or about 200 mithril coins' worth of profit."
The tax rate in the Kingdom of Brilliance was 80%, which was devastating for large businesses that earned upwards of platinum coins. Any business that grew too successful would simply be taxed into stagnation, making large scale expansion nearly impossible. Because of this, economic growth in the kingdom was slow, and many ambitious merchants and craftsmen planned to leave for greener pastures once they had enough strength, money, or influence to relocate safely. The same situation existed in the Kingdom of Spores.
Bastion learned early on that the tax system across the continent worked in a way that was somewhat similar to how taxes worked back on Earth. It was largely a self reporting system where merchants and businesses were expected to declare their income and pay the appropriate taxes. If someone underreported their income, nothing would immediately happen, which often gave people a false sense of security.
The difference between Gaia and Earth became obvious when an audit occurred.
In Gaia, there were special classes known as Accountants. These weren't ordinary bookkeepers, but individuals with skills and abilities that allowed them to track every single coin a person had ever earned, every transaction they had ever made, and every tax they had ever paid. If the numbers didn't match perfectly, the punishment depended on the difference.
Offenders were first forced to pay using their inventory and assets. If that wasn't enough, they were placed in debt with compounding interest, required to repay it within a reasonable timeframe based on their past income and remaining lifespan. Failure to settle the debt on time meant they would be enslaved and forced to work off what they owed. It didn't matter which kingdom they were caught in or what that kingdom's laws on slavery stated. Imperial tax law overruled all of it.
"We should avoid selling in places like this from now on," Seraphina said, clearly irritated at the lost profits. "We should focus on kingdoms with lower taxes to sell our goods, rather than wasting time in places where the taxes eat up most of our profits."
"It's all the same," Bastion replied, shaking his head. "It doesn't really matter where we go as long as we're on this continent. Kingdoms with lower taxes will usually have more finished goods available, which lowers prices and reduces profit margins anyway. The high tax kingdoms have higher prices, while the low tax kingdoms have more competition and supply. In the end, the profit balances out."
He crossed his arms as he continued.
"Unlike Earth, where unreported income can vanish across borders and accountants can manipulate the books, the Empires here control trade and taxation so tightly that a simple audit can determine exactly how much each person owes. There's no real way to hide large profits."
"That means the only way for us to make truly significant money without leaving the continent is to find and exploit market imbalances. Something we aren't capable of because of our slow transportation and nonexistent information network."
"Because of that, it doesn't really matter which kingdom we sell our goods in. What matters is that our needs are met and we continue making steady progress and profits while moving from kingdom to kingdom."
It was easy to gather everything they needed for their journey, ensuring they had more than enough to survive and even thrive. Business, however, was an entirely different challenge. Trade was heavily restricted and only profitable for those who could move goods between high-resource, heavily taxed kingdoms and low-resource, lightly taxed ones.
Unfortunately, they didn't have that capability, since they were traveling by carriage. Holding large inventories until the perfect opportunity arose was simply unrealistic. It was far better to take whatever they could get, improve their arts and skills through production, and move inventory quickly between kingdoms, all while still ensuring they lived in comfort and luxury.
"I might have a way to get some of those taxes back," Ariel chimed in, immediately grabbing everyone's attention, especially Seraphina's.
"The reason taxes are higher here compared to the Kingdom of Brilliance is the ongoing war with the denizens of Subterra. To support the war effort, the kingdom offers a tax exemption for each enemy killed. The exemption is a lot bigger than the standard payment per kill, which is why many powerful merchants, nobles, and even adventurers are willing to participate in the war effort."
During times of war or major conflict, the empires may reduce taxes to help the kingdom cope with the demands of an ongoing war. Of course, the empire's protection due to the kingdom's rank still stands, so there shouldn't be any Rank 3 entities fighting in this war, since the Kingdom of Spores was designated as a Rank 2 kingdom.
Because of this system, the kingdom had several ways to use the extra taxes collected for the empires. The funds could be spent on supplies and weapons, paying soldiers, and strengthening the kingdom's defenses. They could even offer payment per enemy killed to entice adventurers, or provide tax exemptions to merchants, tax-paying citizens, and nobles.
Unlike trade, services offered to the kingdoms were rewarded far more than private business. That was how Bastion had managed to earn his hundreds of magic crystals, after all. True wealth, therefore, could only be attained through opportunities such as joining the nobility or taking part in major conflicts. This included wars like the fight against the Demon Lord, and in the current context, the campaign against Subterra.
"To war!" Seraphina shouted as wisps of fire danced around her.
Bastion waved his hand, snuffing out the flames, before ultimately nodding in agreement.
"We'll fight until we get our 18 magic crystals back, along with any other taxes we have to pay between here and the front lines. Then we'll stock up on resources until we're full and move on to the next kingdom, producing more products to sell along the way."
"Sounds like a plan," Ariel said with a smile, eager to mow down armies again.
Sure, the lone brave creature she had encountered while scouting through the Great Forest had been fun. But nothing compared to gunning down thousands of goblins with a wave of her autocannon, especially her new one, which was an entire rank stronger.
Once they had settled on a plan, they began cleaning up the shop and preparing it for the next location. They restocked the shelves and display cases, then moved the raw materials they had received as payment to the back of the carriage.
The rear carriage was divided into three parts: the storefront, the storage room, and the garden.
The storage room measured 50 square meters (538 sq ft) and was filled with labeled shelves holding magic bags of finished products as well as dead raw materials. It was also the most heavily booby-trapped room in both carriages, promising death at the slightest misstep.
The room was filled with a variety of deadly defenses. Scattered magic circles could trigger random elemental explosions, while defensive summoning circles would call forth contracted creatures to attack any intruders. In addition, golems armed with autocannons patrolled the space, a deliberate sacrifice Bastion was more than willing to make. The most important feature, however, was that the entire room operated independently of the main mana supply, meaning that even if the surrounding mana were drained, none of the traps or defenses would be affected.
Lastly, there was the vertical garden, measuring 350 square meters (3,767 sq ft), which held the easiest-to-grow crops for the most popular potions Seraphina made. Among the plants was Mana Leaf, which they still smoked regularly to gain a noticeable boost in mana regeneration.
The garden was arranged as a vertical wall of greenery, with layers of vibrant herbs and enchanted plants growing in stacked planters that climbed from floor to ceiling under Seraphina's care. Automated watering lines ran along each tier, keeping every plant perfectly hydrated, while magical fertilizers ensured rapid growth and vitality. Soft enchanted lights glowed between the layers, providing a constant source of artificial sunlight. The air smelled sweet and earthy, turning the small space into a peaceful green refuge within the carriage.
Once they finished cleaning up, they returned to the main carriage and settled in for the night. Tomorrow, their journey through the Kingdom of Spores would continue, selling finished products, paying taxes, and taking advantage of everything the kingdom had to offer.
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