Chapter 11: Settling Accounts

Gazing out from his study on the second floor of the main castle, Gwenis beheld the majestic North Pole Mountains, their peaks piercing the clouds and capped with eternal snow. Even in the height of summer, the snow atop these mountains, soaring over 3000 meters, never fully melts.

The mountain range lies close to the castle, barely a mile away at the foot of the mountains. The Targus Barony, under Gwenis' rule, extends from these mountains to the Bering River in the south.

Named the North Pole Mountains, they represent the northernmost boundary of the continent in the eyes of the Partil Kingdom's people. Beyond this point, only barren lands lie.

Gwenis redirected his attention from this distant spectacle back to the documents in his hands. On his very first day as the baron, he had made it a point to peruse all records pertaining to the Targus Barony.

The barony, a part of the Anen River Valley County, spans approximately 16 square miles and is home to about 1500-1600 people.

About 1200 of these are ordinary citizens, spread across 150-200 families, forming three distinct settlements around the castle.

Most of these settlers are free farmers who have leased their land from the lord. They tend their own fields and need to surrender only half of their harvest as rent. The rest belongs to them.

Apart from the rent, these farmers are bound to labor for the lord for certain days each year without compensation and pay a tithe to the church, which the lord collects and forwards.

There are also additional taxes imposed, especially when the lord is strapped for cash, for reasons like weddings or wars.

Given the sluggish market economy in the north, demanding farmers to monetize their produce for tax payments would be harsh. Consequently, rural settlements typically use their produce, primarily barley and rye, for tax settlements.

By rough estimates, farmers end up paying about 60-70% of their income in taxes, keeping the rest for themselves.

The reason behind such lenient taxation? This is a frontier area, and the lord has implemented these relaxed policies to attract landless migrants from more central regions for settlement.

Around 400 people live within the baron's manor, constituting about 60-70 families. These are primarily employed farmers.

Unlike free farmers who rent land from the lord, these workers farm the lord's land in exchange for a certain amount of produce and money.

They are exempt from paying land rent and are only obligated to perform labor services and pay the tithe, making their living conditions somewhat better than the free farmers outside the manor. However, their life lacks the freedom enjoyed by the latter, with most of their time bound to the manor.

There are also about 100 serfs in the manor, not included in the total population count.

These serfs, considered property of the lord, lack personal freedom and the right to own any property. They toil daily in the manor, receiving only enough food to prevent starvation.

To the lord, their death from starvation is merely a loss of property, not a matter of great concern.

However, it's important to treat serfs humanely, as the teachings of the Goddess of Mercy, Angnes, condemn the mistreatment of others as sinful and displeasing to her.

Spanning 672 acres, the manor's lands are primarily managed by the people mentioned above. Interestingly, all 82 castle guards are recruited from the manor's employed farmers. They must have a lineage traceable for three generations within the manor, ensuring loyalty and an unblemished background.

As a portion of the grain is acquired from the independent farmers outside, the baron's manor doesn't need to grow a substantial amount of primary crops.

The records detail the manor's cultivation: 100 acres for barley, mainly for brewing beer and producing oatmeal and flour; 100 acres of rye for making black bread, rye porridge, etc.; 50 acres of assorted beans like peas and lentils, essential for soups and protein; an assortment of root vegetables and seasonal greens spread across 50 acres, ensuring a fresh supply for the castle; and crucially, 300 acres of pasture for livestock, including war and pack horses, dairy cows, oxen, and sheep. Additionally, 50 acres are dedicated to fruit trees, mainly apples and cherries, catering to the lord's family; the remaining 22 acres are reserved for herbs and spices like rosemary and basil, useful for cooking and medicinal purposes.

Regarding livestock, the manor boasts 16 war horses (8 stationed at the castle), 12 dairy cows, over 60 sheep, and 30 combined pack horses and oxen, along with hundreds of poultry, though the exact count is unspecified.

This extensive inventory represents the manor's assets as per the records.

Gwenis, nursing a stiff neck, takes another volume from Baldwin. This one covers the barony's land registry.

With a total area of just 16 square miles, the Targus Barony is lucky to have flat, cultivable land along the riverbank, making up 15% of its territory.

Beyond the manor's 672 acres, the remaining 819 acres are leased to the populace.

Each acre produces an average of 13 bushels of barley or rye, but realistically, 1.5 bushels are saved for seeding, leaving an effective yield of 11.5 bushels per acre, or about 80 jin (40 kg).

Gwenis is startled by the figures: 80 jin per acre with a 60% tax rate?

How do these farmers even manage to survive?

He quickly revisits the records and starts calculating.

With 150 households averaging 8 members each, they farm 5.5 acres per household, harvesting a total of 1501 kg of barley or rye. After setting aside 173 kg for seeds and paying 797 kg in taxes, only 531 kg remain.

This leaves just 0.18 kg of grain per person per day for a family of eight...

Intrigued, Gwenis pauses his calculations to estimate his annual income.

Based on market prices, each bushel (approximately 21 kg) of barley or rye is valued at 4 copper coins, translating the entire domain's tax into...

22,771 copper coins.

In the Partil Kingdom's currency, 1 gold coin equals 20 silver coins, and 1 silver coin equals 12 copper coins. This equates to...

1897 silver coins, or 95 gold coins.

This sum represents the Targus Barony's annual land tax revenue, with a significant portion of the harvested grain reserved for the castle and manor's use.

As a baron, Gwenis has other revenue streams like excise and commercial taxes to supplement his income.

However, a small domain of 1200 people wouldn't generate much from these sources; even a single silver coin would be fortunate.

...

Gwenis, in despair, sets aside his calculations, pondering over the financial challenges of sustaining an army with such modest income.