Yamiyo no Hotaru

Chapter 98

　"Hmm, this is an interesting sight to see."

　"Hmm? What's the matter, Head of the Dormitory?"

　Assistant Official of the Ministry of Civil Administration and Principal Tax Office... No, the subordinate who was recently appointed as the Head of the Principal Tax Office of the Ministry of Civil Administration by the Minister of the Left, and the subordinate standing in front of him tilted his head in confusion.

　"...Well, it reminded me of the play we saw the other day. Do you know the theater on Nankin Shunei Street?"

　"Oh, yes! The foreign play performed by a troupe brought from the continent! I believe it was sponsored by the Tachibana Trading Company!"

　"Hahaha. So, you've seen it too?"

　"Well, uh... yes, that is..."

　Upon the Head's remark, the official subordinate chuckled, touching his hat and ruffling his hair. Kabuki and theaters were considered vulgar entertainment for the common people, not something that officials serving the Emperor and the Imperial Court should be interested in.

　Of course, in reality, there were many nobles who secretly enjoyed such "vulgar entertainment," and it was an open secret among the lower-ranking officials right in front of them, even without saying a word.

　"It's not like I'm blaming you. ...But this is just between us. I happened to run into Vice Minister of the Board of Ceremonies the last time I went to see it, and the atmosphere was awkward. They made sure to remind me to keep it quiet."

　"That's..."

　The official subordinate was astonished to hear the whispered information from his superior. He recalled the scene in his mind and smiled ambiguously.

　The Head of the Principal Tax Office smiled at his subordinate and glanced at the report he was given. After confirming its contents, he looked back at his subordinate.

　"Well then, what is this?"

　"Oh, yes. It's a tax revenue record from Fuga Province... Upon double-checking, it seems there is a discrepancy between the estimated revenue based on the population registry and the actual amount collected."

　The official timidly reported the discrepancy he noticed in the records.

　The Principal Tax Office of the Ministry of Civil Administration in the Fusō country had the responsibility of overseeing and supervising local finances through auditing tasks such as verifying tax revenue records, including annual land taxes reported from all provinces, as a subordinate organization of the Ministry of Civil Administration, which handles finances.

　And the document submitted to the Head was precisely a re-calculation of the recorded discrepancies that occurred as a result of the verification.

　If you look at the ledger records, it becomes apparent that the tax revenue in the central province of Fuga is clearly unnatural. In border regions, it is conceivable to have a slight decrease in revenue due to unexpected famine, accidents during transportation, or losses due to decay. However, Fuga is only a four-day walk from the capital, and there have been no recent reports of disasters. The transportation is also well-established. These numbers in Fuga...

　"Hmm, you noticed it well. Diligence is a good thing," the young official lowered his head slightly, feeling somewhat embarrassed by the praise from his superior.

　"It's a clear discrepancy in the numbers. And this... Hmm, you investigated it thoroughly. Did you dig up records from the past ten years?" The young official hesitated to speak, but the Head of the Principal Tax Office shaded his hand, signaling him to stop.