Starting the Strategy from Frieren

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"Evidence? Isn't the evidence inside the house? If you want evidence, you can go in and get it yourself."

"But didn't you just say that only a pile of ashes remains...?"

"Hehe, the secrets hidden in a pile of ashes must be quite significant."

The flickering flames reflected in Ivan's deep eyes. Though his tone and expression remained unchanged, the chief tax official felt an overwhelming sense of fear rising within him.

"Chief Tax Official, I recall you are a noble with a title, correct? A baron, was it?"

"...Y-yes, that's right, Lord Ivan. We nobles are willing to cooperate with your governance and help make Suiye City better. So, please..."

"I'm aware of some of the customs among the nobility," Ivan nodded. "But to get along with them, I'll need to borrow something from you, Baron."

"Borrow what? Whatever I have, just ask, and I'll surely lend it—" The chief tax official's voice abruptly cut off as his head was lifted into Ivan's hand, his face frozen in terror by death.

"Naturally, I'll borrow your head."

Ivan looked at the old man who had been so enthusiastic and cooperative when he first entered the city, feeling a hint of regret. If the man had been willing to submit earlier, he might not have had to die.

He tossed the head to a soldier and ordered, "Wrap it in lime and hang it on the city wall. Make sure to give our noble friend a prominent and honorable spot."

"You—how could you—murdering a noble without cause is a grave crime, even for a lord!!"

The tax official who had been helping to put out the fire was splattered with blood and stood stunned for a long time before finally regaining his senses. His eyes were wide with fear and madness.

"You're finished, Ivan! I'll report this to the king! I'll report it to the central government!!!"

For someone so blind to the situation, Ivan didn't even bother to respond. He grabbed the man by the collar and threw him into the burning granary.

Strangely enough, amidst the man's agonized screams and struggles, the fire was quickly extinguished.

Truly a tax official with a natural talent for firefighting.

"Let's end today's inspection here. Let the news of this spread for a while."

Over the next week, Ivan faced three assassination attempts, and the "VIP section" of the city wall gained a new row of heads.

At first, the city defense troops hesitated when they realized their opponents were noble lords, fighting timidly. But after personally skewering a noble who had once flaunted his power and oppressed the common folk, the illusion of the nobles' inviolability shattered in their minds.

The subsequent battles were swift and decisive.

These days, Ivan had been thoroughly enjoying the process of confiscating properties. The once-depleted warehouses were now overflowing, forcing him to build three additional temporary storage facilities.

Those people were truly outrageous—taking 70% of the grain tax for themselves, leaving only 30% for the lord, who was then expected to thank them.

Ivan was indeed grateful to them—so grateful that he granted their heads a place on the city wall's VIP section, a privilege not even ordinary criminals could enjoy.

They should be grateful too.

After witnessing Ivan's ruthlessness, the remaining tax officials and nobles in Suiye City completely surrendered, flocking to Ivan to confess their sins and pledge their unwavering loyalty from the depths of their souls.

They had thought that such submission would spare them from further bloodshed, but Ivan, now accustomed to killing, continued to enforce his previous standards.

Those guilty of minor corruption returned their ill-gotten gains; those with moderate corruption were fined; those with significant corruption were sent to the mines; and the most egregious offenders were executed and turned into zombies to work in the mines. Men, women, and children were all treated equally.

By the end of the purge, only one young tax official, who had served for just a year and was filled with a sense of justice, remained uncorrupted. The other 90% of the tax officials were sent to the mines—those who were dead worked like the living, and those who were alive worked like the dead.

"Bobbit, from today onward, you are the chief tax official of Suiye City."

Ivan patted the shoulder of a middle-aged man who had been guilty of minor corruption, speaking with a tone of earnest advice. "I hope you will fulfill your duties properly and not end up like your predecessor, who now occupies a central spot in the VIP section."

Bobbit's forehead immediately broke out in a cold sweat.

"Ah... Lord Ivan, I think that young man who wasn't corrupt would be more suitable..."

"He's still too young and lacks the experience you have. I have other plans for him, so stop refusing this important position. Don't make things difficult for me."

"Yes, sir!"

Bobbit quickly stood at attention. "I will remain loyal to my duties and will not disappoint your expectations—"

"Good, very spirited!" Ivan smiled. "Don't worry, I'm very generous to my subordinates. High positions and generous rewards will be yours."

The two chatted for a while about the current situation, and Ivan's gentle demeanor and warm, spring-like smile gradually eased Bobbit's nerves.

Before leaving, Bobbit hesitated and said, "Lord Ivan, there's one thing I'm not sure how to handle."

"What is it?"

"There are far too few tax officials now. Training new ones will take at least a year. How should we collect taxes this year?"

"It's simple," Ivan pointed to his already overflowing warehouses. "If we can't collect them, then don't. We have enough grain this year to sustain military and administrative operations."

He then drafted and issued a decree to be posted on the notice board, containing just one simple sentence: This year's taxes are exempt.

The entire city erupted in celebration.

The joyous atmosphere spread rapidly to every village and town. Though winter had not yet passed, the people's faces were filled with the warmth of spring.

"Grandma, what is everyone celebrating? Is it a festival?" asked a young girl with knee-length hair, exquisitely dressed. She was Zense, who had come to deliver the teleportation array. After delivering it to Flamme, she had been caught in a snowstorm and stayed in the capital for a while, finally arriving in Ivan's territory now.

As she traveled, Zense noticed something striking: unlike other disaster-stricken areas, the villages in Ivan's territory were not shrouded in despair. Instead, everyone seemed full of vitality.

In fact, they carried themselves with even more confidence than the people in the capital.

"Thanks to the lord and Lady Frieren," the old woman replied with a kind smile. "Though this year brought a rare snow disaster, because the lord and Lady Frieren worked tirelessly to deliver supplies, there were surprisingly few casualties. Even an old woman like me, who's of little use, survived."

"So that's why everyone is so happy?"

"That's only part of it. The key is that the lord has also exempted us from taxes this year. Everyone is filled with hope for the future, which is why we're so joyful~"

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