Taxes

Death by Taxes

The Royal Exchequer’s Office oversees the collection of all of the king’s revenues and answers directly to the Lord High Chamberlain. As a rule, the exchequer’s office assigns Agents of the Exchequer to each significant portion of the realm, either a county or shire. They are responsible for seeing to it that the king’s goal of “a copper for every gold” is collected and passed on to the royal coffers. Because it is possible for any given gold piece to be taxed more than once, however, the treasury often fares far better than this.

In some regions, it is not uncommon for a tax collector to take a little bit extra from the local populace for himself. So long as he does not push the people to the verge of revolt, the king often allows such “minor abuses” to continue. However, revolutions like those detailed in the classic tales of Robin Hood are born from just such “minor abuses.” The following is a fairly complete list of the common fees and taxes for a feudal fantasy campaign.

TAXES

It’s been said that nothing is certain but death and taxes, and nowhere is that truer than in the largest urban centers. The specific amount might vary, but in most cities, only the exceedingly rich and the completely destitute get out of paying taxes of some variety or other; in some areas, even the latter receive no exemption. In times of peace, the tax rate in most civilized areas ranges from 10 percent to 20 percent, though this range can exist within the same tax year, since not everyone pays the same percentage of tax. In times of war, or among harsher governments, the tax rate can rise as high as 50 percent. Generally speaking, taxes are broken up into national and local taxes, and the responsibility for collecting both is typically left to the city (if a settlement is large enough to be a city, it’s large enough to process its own taxes and deliver them to the government). If the city is beholden to no higher government, as is the case with city-states, the city still collects taxes for both, but typically leaves the distinction between the two invisible. All the people need to know is that some of their taxes go to national efforts, and the rest to the city.

Similar to taxes, tithes are dues paid out to an organized body, in this case a temple or church. Unlike taxes, which the government actively collects, tithes are generally offered freely, a sign of support on behalf of the faithful. Of course, the spirit of tithing is occasionally betrayed by the letter of implementation, and in areas where a particular faith dominates (especially an evil-aligned or law-obsessed sect), tithes can be expected or even demanded. In cities where the power center is heavily infl uenced or controlled by the church, and particularly in theocracies, tithes are often included in the secular taxation process, creating in effect a system of set-asides whereby taxpayer monies can be funneled to religious groups and programs. In most cities, though, tithes are as they’ve always been—voluntary offerings from churchgoers.

Tithes are usually requested on an annual basis, and typically amount to one-tenth of a member’s annual earnings (after taxes). Most faiths make special exceptions to this for adventurers. Due to the relationship of an adventuring member (and his allies) with his church, most faiths request that adventurers tithe 10 percent of their earnings from an adventure as soon as it concludes. Not only does this expedited tithing system prevent massive amounts of gold from burning holes in the pocket of the faithful (many of whom aren’t used to seeing thousands of gold pieces in the same place), but it also acts to keep money in the regions in which it is found. If an adventurer is going to loot an area for all its worth, the least he can do is leave some gold behind at the local church. Needless to say, local secular governments tend to appreciate this practice a great deal.