The Twelve Kingdoms: A Thousand Leagues of Wind

Province, called duchies. From the taxes raised within each duchy, a portion is assessed by the kingdom. What remains constitutes the minister's income.
    "The smallest taxable jurisdiction in a duchy is a town, for which the imperial assessment is five percent. To this, poll taxes and other levies are attached. Consequently, the income of a public servant enfeoffed a duchy of a single town often comes to as much as fifty percent of the revenue from the operating homesteads. The largest taxable jurisdiction is a county. There, a county tax assessor can be appointed by the duke. The process is the same in the districts of the provincial capitals as well."
    "So the district the provincial capital is located in is divided up and enfoeffed to the provincial ministers."
    "That's right. So, what do you see as the strong point of this system?"
    Youko tilted her head to the side. "Because you don't have paper money, when you pay your public servants, wouldn't they have a hard time taking it home with them?"
    Enho smiled. "We do have such things as bank notes, so that shouldn't be a concern. The ministers are given land. When there is a famine, the income of the public servants must necessarily decline."
    "Oh, I see. Income levels are free to fluctuate on their own, without lowering and raising salaries."
    "That's right. And the disadvantages?"
    "The possibility of despotic rule?"
    "Yes, indeed. A chief constable is guaranteed to be stationed at least in the capital province. He sends inspectors into every county and prefecture to audit the business of government, but his eyes cannot reach into every nook and cranny. Inspectors are accorded the same authority as county superintendents. But inspectors and superintendents can conspire together and pretty much do as they please. The gross tax rate is set by the kingdom, but there is much room for personal discretion in the assessment of fines and levies. That is why, whenever a duchy in the capital province changes hands, the people have cause for either celebration or despair."
    "I see."
    "In the case of Hokui Prefecture, where Kokei is located, it is in the Duchy of Yellow. It does not have a duke. It is governed instead by the Taiho. Long ago, it was the domain of the Province Lord of Wa."
    "The Marquis Gahou." Youko knit her brows. Amongst the province lords, Gahou was held in considerable disrepute. He was said to be a crafty and conspiring man, cruel in his governance of the province. Many voices clamored for his dismissal, but he never gave them the chance.
    "At the time of the ascension of Yo-ou, Gahou was appointed Daishiba, head of the Ministry of Summer and was enfeoffed Kokui County in Hokui Prefecture. He later left that post to become Marquis of Wa Province. When the people of Kokui heard that, not a few of them wept tears of joy to be free of his clutches. Gahou is a jackal who cut off his tail and stood on his hind legs. A dangerous man, one who never leaves a chink in his armor exposed."
    "The Rikkan doesn't know how to deal with him, either. They've done investigations, but they never turn up sufficient grounds for dismissal."
    "Indeed. At any rate, this kind of thing--"
    A knock came at the door, causing both Enho and Youko to look up.
    "Hey, Gramps, a messenger came!" said Keikei, bounding into the study. "Oops, sorry."
    Enho took the letter from Keikei. He opened it and cast a concerned look in Youko's direction.
    "What is it? Bad news?"
    "Oh, it's nothing," said Enho dismissively, folding up the letter. He said to Youko, "It looks like I'll be having a visitor tonight."
    Meaning there would be no lessons after dinner. Youko nodded.
    Keikei looked up at Enho. "A guest? So he'll need a meal and a room?"
    "Oh, no need to worry about that. He'll be here after dinnertime and will be returning tonight as well. I'll make all the arrangements, so you can go to bed without any concerns."

    That night, in her bedroom, Youko secretly met with a visitor of her own. It was Hyouki, one of Keiki's shirei.
    "And how is everybody doing?" she asked, apparently to no one. There was no one besides her in the room.
    "As always, all are doing well." The answer seemed to come from nowhere and everywhere in the room. A person overhearing the conversation would imagine a voice coming from beneath the floor. That wouldn't necessarily be wrong. Hyouki had hidden himself within the ground.
    Shirei could travel through the invisible conduits and currents in the heavens and in the earth.