To resolve the doubts I had from the pub visit with Lutz, I went to the palace library after finishing my work.

Despite the owner’s incredible culinary skills, the unexpectedly quiet state of the pub was attributed by Lutz to the recession. However, if it were truly a recession, it should have affected the tax revenue of the empire in some way. Yet, I had not seen Klaus worry about such issues.

He only convened a cabinet meeting to request donations from each noble family in anticipation of the insufficient national budget for the reconstruction of the flood-affected southern region.

Therefore, I decided to check the data myself.

“Hmm.”

The royal library housed materials not available in public libraries, such as the tax payments from each territory that I was currently examining.

“Uh-huh, the numbers haven’t changed much.”

I compared documents spread across my desk, covering the last ten years of tax revenues. Surprisingly, the tax payments from each territory hadn’t changed significantly over the years.

“That’s odd.”

If it were a recession, there should have been a booming economy before, but I didn’t see any increase in revenues during that period. The consistently similar tax figures over a decade seemed peculiar.

Rushing to another bookcase, I found the one dedicated to tax laws.

“Tax laws… tax collection laws…”

Muttering to myself, I skimmed through the densely packed book spines.

“Ah, here it is.”

The law book, heavy like a bludgeon, was pulled from the shelf. After placing it on the desk, I delved into the section on tax payments.

The answer came quickly.

“Ah.”

I couldn’t believe I hadn’t noticed something so simple.

The tax paid by the lords was determined by the size of their territories, not by actual income. Unless there was a war between lords, the size of a family’s territory would not change, nor would the taxes they paid.

Slight fluctuations in the numbers were due to the emperor’s occasional tax reductions.

“Ah, right. This isn’t modern South Korea.”

Although the author of this novel was a modern South Korean, the setting of a romance fantasy novel couldn’t be modern. Hence, the novel combined Victorian era and steampunk elements, with a pre-modern tax system.

“This is somewhat advanced for its time.”

In modern society, tax rates can be set and announced annually due to rapid development. However, in a pre-industrial era, such changes would naturally be slow.

So, using a tax law revised decades ago in this world was not unusual.

“Sigh…”

I looked away from the book. I had finally found the answer to my question from the pub.

The tax amount that a lord had to pay to the crown was fixed by law. Therefore, even if a territory’s income decreased, the lord had to pay the predetermined amount.

Last year, the empire experienced a poor harvest, compounded by severe flooding in the southern region.

The constant national tax income despite the people’s economic downturn was due to this method of tax collection.

I resolved to discuss this issue with Klaus.

“Alright, let’s do this.”

I stretched my fingers, preparing to write a lengthy proposal.

I might have to pull an all-nighter.

The next day, I arrived at the office with bleary eyes.

“Ugh…”
As I walked through the palace with Lutz, groans of fatigue escaped me involuntarily. I was feeling the full impact of pulling an all-nighter, despite the robustness of Musel’s body.

Rubbing my eyes tiredly, I was greeted by Klaus, who had just arrived.

“Hmm? Your eyes are red. Did you stay up all night?”

“I apologize. I did stay up, but it won’t affect my work.”

I quickly bowed my head as I spoke.

Klaus clicked his tongue softly.

“That’s not what I’m asking. I’m curious as to why you didn’t sleep at all.”

A pang of warmth touched my heart.

Was it because Klaus seemed to care? Even a trivial comment uplifted my spirits. Since realizing my feelings for Klaus, I found myself becoming emotionally swayed multiple times a day.

He, the beautiful one, would never understand.

“Would you please read this report first?”

As usual, he sat on the sofa to drink tea, and I carefully handed him the document.

Klaus’s purple eyes met mine.

“Did you stay up all night working on this?”

“Yes, Your Highness.”

Tension ran through my body. It was the first time I had presented Klaus with a sub-thesis written by me, not the original Musel.

Klaus read each page with a very serious expression.

“…”

I fidgeted inwardly, watching his face.

The tea on the table gradually cooled.

“Musel.”

“Yes?”

He called my name after the tea had completely cooled.

His eyes were serious.

“So, you conclude that fixing the amount of taxes or fines by law is unfair.”

“Yes, Your Highness.”

Luckily, he clearly grasped the gist of the lengthy report. As expected of my Klaus.

“Your proposed alternative is to impose taxes and fines based on income, not a fixed amount.”

“Yes, Your Highness.”

The wealthy should pay more, and the less fortunate less. That’s the justice and equality I seek.

Klaus, holding the report, asked me.

“Reform always faces resistance, doesn’t it?”

“Yes, I’m well aware.”

I had already included that in the report.

Yet, Klaus reiterating this implied that he was questioning my courage to proceed despite such resistance.

My answer, ‘I’m aware,’ signified my readiness to face it.

I didn’t understand why I was going to such lengths. Just a secondary character in possession, why was I initiating such a monumental task?

It’s not even my world. Why do I want to make this world a better place?

Back in my own world, I couldn’t have taken such a stand.

Why? As I pondered this, I slowly spoke.

“I remember Your Highness saying you wanted to be a good monarch.”

“…”

“Don’t you wish to be a great ruler for your people, even if it means giving up on being a good person?”

“Right.”

Klaus stared at me intently.

I took a deep breath.

“I also want that. I’m determined to do everything in my power to help you become a celebrated emperor in this empire’s history.”

He spoke without taking his eyes off me.

“You discussed ‘justice for all’ in your previous thesis.”

“Yes. And I also talked about improving the legal system to best embody that justice.”

“Is this report your discovered solution?”

“Yes. The current law, favoring only the wealthy, reveals the ’tilted justice’ of reality.”

Klaus remained silent, and I followed suit.

An oppressive silence filled the room.

After a while,

“…Musel.”

“Yes, Your Highness.”

“Who do you think will find this reform the hardest to accept?”

“Those with more wealth will resist more strongly.”

“And in this empire, who are the wealthiest?”

“Those who possess great wealth will be the most resistant.”
“Excluding the royal family, it would likely be Duke Mecklinger.”

This implied that Duke Mecklinger would be the most vehement opposition to this reform.

Klaus slightly curled the ends of his lips.

“Are you prepared for this?”

“Absolutely.”

Suddenly, I thought of Rumi.

That proud Rumi had come to me with tears, begging me to help her connect with Klaus.

She promised to do everything I asked, longing for a happy ending with the male lead in this world.

“I will do everything in my power to make him kneel before Your Highness.”

Even if it means using Rumi.

If dangling the carrot of a place by Klaus’s side in front of Duke Mecklinger can move him, I am willing to sacrifice my love for Rumi.

For the sake of a true happy ending.

“Alright, Musel.”

Finally, Klaus spoke.

“Let’s do it together. Let’s right the tilted justice of this world.”

He extended his hand towards me.

Without hesitation, I firmly grasped it.

“It’s an honor to serve you, Your Highness. I will be with you to the end.”

I smiled brightly.