Kuro no Senki LN – v1-c32


The Empire Callender, the seventh month of the year 430, the tenth day of the month. In the accountant room’s sofa, Chrono lay down while listening to the proprietress and Elena’s words. 

“What is this stove and firewood tax?” 

“Try to read it further… Here, not only the tax on stoves and firewood, even the newly-wed would be taxed after reaching their first night.”

Elena asked quizzically, and the proprietress answered with a disgusted voice. 

“Geez, there’s only taxes, taxes, and taxes, even the cradle to the grave was taxed, this lord… I’m more surprised that the people didn’t revolt…” 

“The taxes were piled up little by little, so we couldn’t revolt. If the taxes were raised suddenly, then the people would have revolted a long time ago—…” 

“So, what are you going to do?” 

Elena ignored the proprietress and asked… 

“I want the incomprehensible taxes to be abolished.” 

Chrono turned his gaze at Elena who was at the desk. 

Red hair, tied on the left and right. Thin freckles could be seen around her nose beam, such a cheeky expression she had. 

She wraps her thin limps in a white dress, and for some reason, wears a leather collar. 

The doctor said she had completely recovered but, her complexion was still not very good. 

He didn’t want to overwork her, but she seems motivated. 

By the way, Alyssa also started to work today. 

He decided to see her situation later today… 

“You sure don’t want to be popular ruler huh?” 

“I don’t want to fall into the same hole as my predecessor.” 

Chrono answered with a bitter smile. 

“I hope this could improve the economy.” 

“You understand this kind of thing?” 

“If the tax rates go up, consumption would be restrained, and if consumption is restrained, the people’s pockets would be empty. which would only cause a circle of evil.” 

Chrono showing off his knowledge as if Elena was a small deer. 

“Hee, Y… Chrono-sama sure thinks a lot isn’t he?” 

“I’m glad to hear your praise…” 

“If only Chrono-sama becomes a lord sooner, I could continue my store…”

“I don’t think anything much would change if I become a lord a little sooner.” 

“You won’t know until you try you know?” 

The proprietress put her hand on her hip and said it while sulking… 

“Nee~, Chronos-sama~…” 

I won’t lend you any money even if you act like a cat and make a sexy voice.” 


The proprietress pouted and dropped her shoulders. 

“Haa, until the end of the apprenticeship I have to hold on tight…” 

“Or rather, you have already in debt of 100 gold coins, it would be annoying to just added it more…” 

“Why are you the one holding my debt, to begin with?” 

“I just took over, since I am in charge of the accounting…” 

As the proprietress turned her suspicious gaze, Elena tapped the book on the desk. 

One could say by looking at the book. 

“You sure fine landing a hundred gold coins to such a woman huh?” 

“Well, that means I have that much worth!” 

The proprietress grinned and folded her arms to emphasize her chest. 

“How much do you worth?” 

“… Ten gold coins.” 

“Well, I guess you do worth that much…” 

The proprietress then stared at Elena’s humble chest. 

“What are you looking at?” 

“Of course at your humble breasts.” 

“Khuu, Big or small, there’s no difference…” 

Elena crossed her arms as if trying to block the proprietress’s line of sight. 

“How much is the tax revenue this year?” 

“Eh? Yes, this year’s tax revenue is it?” 

Elena looked down at the book. 

“Well, the abolition of the incomprehensible tax would reduce the tax revenue by a large margin, but based on the annual tax revenue, I think we could get around 60,000 gold coins.” 

“That is good.” 

Chrono stroke his chest. In this case, even if his subordinates come to pick up the unpaid amount of their salary at the same time, he could handle it. 

“Don’t feel relieved until the time you finished collecting and cashing in.” 

“Well, I guess you’re right.” 

Chrono sighed, thinking of the road ahead, and the distance until that time comes. 

In Hachel, people pay taxes using money, but in rural areas, they pay taxes using crops. 

The former was relatively easy, but the latter requires some steps. 

First, the tax officer would go around the villages by the beginning of the seventh month to estimate whether the expected tax income would be met. 

Next, the tax rate would be determined based on the expected yield. 

Furthermore, after the harvest was finished, the tax collector would go around the villages to collect the crops. 

Finally, the crops were sold to the merchant and then cashed in. 

“And I am not sure if this book is correct.” 

“Don’t say something scary like that…” 

“After all, this book belonged to the subordinates of a man who embezzling military spending. We can’t trust it of course.” 

“I guess you’re right.” 

Chrono sighed again. 

“Ah~, there is more trouble than before.” 

Chrono muttered while putting on a piece of paper… 

“… You’ve been holding that paper since earlier, that is something not rare, no?” 

“Hnn? I made this paper using our workshop, so I was thinking of what to do with it from now on… I want to mass produce it if possible…” 


Elena stood silently and rushed toward Chrono. 

She picked up the paper and opened her eyes wide. 

“I-I can’t believe it!” 

“Paper should be hard to get here, no?” 

The proprietress glanced at the documents piled up on the desk. 

“P-Paper manufacturing method should’ve been kept secret no?” 

“Lend me a bit.” 

Perhaps feeling intrigued, the proprietress walked up to Elena and took the paper. 

“I feel the texture and the color were slightly different, but this was indeed paper.” 

As the proprietress says, the texture of the paper was similar to that of a Japanese paper(Washi). 

“W-Wait! Let me see it a bit more!” 

“How noisy. Even if you look a bit more, you won’t find anything.” 

Elena tries to get back the paper, but the proprietress sticks out her arms to block her. 

Perhaps giving up on it, Elena stared at Chrono. 

“Didn’t you say you make it in the workshop? Did the dwarf make this? From a scratch?” 

“I do give them a rough explanation, but the rest is Goldy’s work. To be honest, I never thought they could make it this far with just those crude explanation…” 

“How did you make them?” 

“I said to them that it was made by using the bark of trees.” 

“Haa, to think you can make paper using trees…” 

The proprietress muttered while looking impressed. 

“But, the cost to make them, it was expensive, no?” 

“I don’t think so. Assuming if we employ ten people with one silver coin as a daily wage, we could secure labor cost by selling 1000 pieces of paper.” 

“Isn’t that too cheap?” 

“Since we set the price based on labor cost, that might be the case, but I think it should be higher… Proprietress?” 

“Ah, no, you sure showed me something amazing.” 

Chrono received the paper from the proprietress who smiled bitterly. 

Even if he was from modern Japan, he didn’t have a life related to Japanese paper making. 

This world was interesting because right now, he was making a Japanese paper in a different world. 

“So, what are you going to do with this paper?” 

“I’m wondering if we can use the paper to enrichen my territory, but I have not decided on the specifics yet.” 

There were many things to think about, such as the mass production method and sales method. 

“Chrono-sama, I will go back to the kitchen. Elena, is this all?” 

“Yes, I’ve heard everything that I wanted to know.” 

“Can’t you say thank you?” 

“Thank you.” 

“It would be better if you said it more cutely you know?” 

The proprietress sighed and left the room. 

“You, you are amazing aren’t you?” 

“The one who is amazing is Goldy.” 

“No, you are amazing.” 

With that said, Elena nestled closer. 

“I’m sure you can do more amazing things.” 

“I hope so.” 

“No, I am sure of it.” 

Elena whispered. The reason why he didn’t feel seduced in this situation was that she had such shining eyes. 

Given how she had just become a slave, it was easy to imagine that she wants to make use of Chrono to take revenge on her uncle and her fiance, but unfortunately for her, he won’t cooperate. 

Now, as he wondering what to do—… 



Leila muffled voice could be heard, and Elena jumped up in surprise. 

“Sorry, it was from the communication crystal.” 

Chrono took out a transparent sphere from his waist pouch, it was a magic item for communication. 

“What happens? If it is about food payment from PICS Firm, you can handle it—…” 

[That is not it! The merchants were being attacked by the thieves, Fortunately, I’m not injured, so please listen to my explanation…] 

“I will go there immediately…” 

Chrono then jumped off of the sofa.