Chapter 1: They Should Be Grateful That Lord Didn't Implement a Breathing Tax

Thune Territory.

The morning light streamed down upon the castle halfway up the mountain, and the faint scent of heather filled the bedroom.

"Lord Romon, do you still plan to continue collecting taxes today?" the maid asked as she tied her waist belt. The morning light outlined her tall figure, with a slender waist and curvy hips, forming a perfect silhouette.

She lifted her fine golden hair, allowing the cool breeze to dry the fragrant sweat on her skin, and glanced back at the man lying on the bed with the slightly faded sheets.

"No," Romon replied.

He lay flat on his back, his arm pressed against his forehead. The worries that had just dissipated began to return, as they always did.

It had been twenty years since he crossed into this world. Aside from a few years when he lacked the means to enjoy life, he had spent the rest of the time dealing with the messes left by others.

His grandfather, a once proud lord with a 2,000-strong army, had been a heavy drinker with a short temper and poor management skills. By the time the title passed to Romon, the army was gone, and the territory had been reduced to a poverty-stricken village.

No matter how much the villagers were exploited, there was little wealth to squeeze out of them.

"But, Lord Romon, the supplies requested by His Majesty must be delivered by October."

The maid said, her voice a bit flustered as she paused, still holding her head as she arranged her hair.

The king was always decisive. If the lord failed to comply with the king's orders, a beheading decree would soon be issued.

"Forget about that for now, Lornis. If we keep going down this path, our only option will be to desert," Romon said, giving her raised backside a slap.

Lornis' face immediately turned red, the lingering sensation from earlier not yet gone, and the sapphire-like depths of her eyes shimmered with a soft, affectionate gleam. "Sorry, my lord."

"What's for breakfast?"

Romon asked, sitting up and dressing. Looking out of the castle window, he could just make out his last remaining village. Thin columns of smoke rose into the sky, signaling that the villagers were starting their day's work.

"Sweet flatbread and mountain spring water," Lornis replied.

"Not even a bite of meat?" Romon asked.

"That was your rule, to economize, my lord," she answered.

"No wonder your backside isn't as round as it used to be."

Romon lamented.

His grandfather had squandered a great opportunity, but if Romon had been in charge, he wouldn't have allowed things to fall this far.

Just then. 

A voice echoed in Romon's mind.

[The Lord Simulator has been activated.]

[The simulator is binding to the host's current territory.]

Hearing the voice in his mind, Romon felt a surge of excitement. The benefits of being a transmigrator at twenty were finally here!

Before he could begin to check the details, the simulator started working on its own. A blueprint appeared in his mind, showing a bird's-eye view of his territory, with the distribution of citizens and resources clearly visible.

[Population: 81]

[Food: 20]

[Production: 1]

[Economy: 1]

[Culture: 1]

[Power: 9]

[Territory Affiliation: Sionnas Empire]

[Remaining Simulation Turns: 9, Cooldown 10 days]

The territory blueprint displayed a series of markers, and with just a thought, Romon could begin planning the future development of his land.

Thune Territory was even poorer than Romon had imagined. He had thought that the villagers might still have some spare grain hidden away, but to his surprise, they were just as destitute as the land they lived on.

Having spent many years in this otherworld, Romon knew full well that farming alone wouldn't lead to wealth. Unfortunately, after the reduction of Thune's land area, the only thing left was farming, and there were no other industries to rely on.

Other lords at least had the option of cultivating adventurers, who could enter the forests to hunt monsters, turning stagnant waters into flowing rivers and stimulating the economy.

But that wasn't an option for Thune. After the territory's size was reduced, the remaining land consisted of only a small forest on the border. That forest bordered the neighboring territory, and if they were to recklessly enter and hunt the monsters there, they could face fines or, worse, immediate arrest.

They should be grateful that Lord Romon hadn't implemented a breathing tax.

Romon took a deep breath. He had many ways to generate income, such as using the villagers' lives to exchange for economic benefits, but such a method was no better than killing the golden goose to eat the eggs. For long-term development, there was only one plan: to let the land rest and recover.

Thus, he followed the "1:1 ratio" plan for population and food, initiating the first round.

[First round complete. Your territory has hardly changed.]

[Second round starting!]

Romon kept the plan unchanged and continued the simulation.

[Second round complete. There were slight changes in your territory, and the villagers have more smiles on their faces. Despite the poverty, they are filled with hope.]

[Third round starting!]

When the third round began, Romon's blueprint in his mind immediately blared a red warning signal.

Looking at the flashing red beacon, he saw a massive wild boar, the size of a house, charging into his territory from the scrap forest to the north. The villagers quickly gathered and surrounded the giant boar to attack.

However, the boar's health bar didn't budge. Every time it lowered its body and charged, one of the villagers would die.

[Population -1]

[Population -1-1-1…]

In less than a minute, all 81 villagers had perished, and the simulation blueprint turned gray.

[Failure!]

A blood-red failure notification appeared in Romon's mind. The bodies of the 81 villagers were sprawled across the village grounds.

In this world, such occasional invasions were commonplace. Monsters, thieves, and natural disasters could easily lead to the destruction of a village. Normally, lords would station at least one knight in every village to protect it, but unfortunately, Thune was too poor for even Romon to afford a single knight, let alone provide protection for the villagers.

[Simulation complete! You have 7 simulation rounds remaining, with a 10-day cooldown.]

[Simulation score: 5]

[Reward: 5 pounds of roasted pig meat.]

"Lord Romon? Lord Romon!"

At the sound of Lornis's voice, Romon snapped back to reality.

"Lord Romon, are you alright?"

"It's nothing," Romon said, calming himself as he walked to the dining table. He grabbed a water cup and drank it down in one go, then retrieved his reward from the system space.

Five pounds of steaming hot roasted pig meat, sizzling with oil, appeared directly on the dining table.

The aroma wafted through the air, and Romon's mouth watered uncontrollably.

"My lord? What... is this?" Lornis asked.

"Magic," Romon explained simply.

As a noble, even a fallen one, it was reasonable for him to possess some magic.

"Stop salivating, Lornis. Get the knife and fork. Let's divide it up."

In noble etiquette, when someone of higher rank was dining, others could only wait. They could only begin eating once the higher-ranked person had finished or if they were specifically invited.

But since it was just the two of them left in the castle, Romon had abolished this rule within the confines of his home.

People in this world placed great importance on social status. Once you were a lord, you were always a lord, even if you fell into poverty. Similarly, once you were a servant, you would always be a servant, regardless of any favors you received; the servant would always know their place.

Romon didn't have much to offer Lornis in terms of rewards, but he could give her dignity to win her heart. Otherwise, he feared she might leave as well.

Fortunately, according to the simulator, Lornis's loyalty was quite reliable.

"Lornis, how much do we have left in savings?"

"My lord, there are only five silver coins remaining."

"Is that enough to hire a high-ranking knight?"

"My lord, that will be very difficult. Even with your title as a lord, few high-ranking knights would accept a salary of just five silver coins."

Hearing this, Romon silently chewed on the sweet flatbread and pig meat.

The giant wild boar from the simulation was undoubtedly a type of magical beast. Ordinary wild boars were fit only for the pot, turning into delicious food, but magical boar species were highly destructive. Even if it wasn't actively hunted, the boar would still assess the land for its suitability and then claim it as its territory.

Unfortunately, the entire village couldn't even fight back...

So, what about digging traps two rounds in advance?

If he rallied the villagers to work day and night, surely they could dig a deep pit large enough to trap the giant wild boar.

Romon took another sip of water and looked toward the Lord Simulator in his mind.

His life was at stake, and he had to run another simulation.

The territory blueprint appeared again in his mind. The corner of the forest to the north was where the giant wild boar had appeared before. Using the size of the village houses as a reference, he estimated that to trap it, they would need to dig a pit at least ten meters deep.

He drew a rectangle on the map of his territory and then chose to begin excavation. The entire village would automatically gather to carry out the task.

[You have commanded your subjects to dig a trap. Countdown: 2 rounds.]

"Good. We'll dig the trap in the first two rounds, and in the third round, we'll lure it straight into the trap," Romon thought to himself, then confirmed the plan for the current round.

[First round complete. A deep pit is beginning to take shape in your territory.]

[Second round starting! Your villagers have discovered a vein of magic crystals in the deep pit. They are grateful for the blessing of Lady Luck!]