Chapter 479: The Tax Plan

The council chamber fell silent for a moment before murmurs of dissent arose.

"Why should only the South bear the burden of taxation? What about the North?"

Tyrion spread his hands in a show of exasperation.

"I'd love to tax the northern lords, truly. But winter has arrived, and the North is a frozen wasteland. They'll be lucky if fewer of their people starve this year—how could we possibly expect them to pay more taxes?"

"The Neck and beyond may be frozen," said Lord Leyton Hightower, "but lands south of the Neck aren't entirely barren. In the Vale, the Mountains of the Moon shield the fertile valley from harsh winds, keeping it temperate even in winter. The Riverlands are naturally fertile, and with winter crops, they can still yield a decent harvest. There's no reason those regions can't pay additional taxes."

"No matter how productive the Vale and Riverlands might be in winter, they'll never match the wealth of the South," Tyrion argued.

"Not all of the South is wealthy," Lucas Dayne added. "Dorne's agricultural output is limited even in the best years, and recent wars have devastated the region. Raising taxes there would be unwise."

"For Dorne, we could make exceptions—" Tyrion began, but he was interrupted.

"And what of the Westerlands?" asked Lord Randyll Tarly.

"The Westerlands are mountainous, with little arable land—"

"But plenty of gold mines," Randyll interjected.

"Gold can't feed people or keep them warm in winter," Tyrion countered.

"It can buy food and furs," Randyll replied.

"From whom?"

"From Essos," said Randyll. "The continent isn't connected to the Lands of Always Winter, so it's largely unaffected by the cold. There are even regions of perpetual summer, where harvests are plentiful year-round. With enough gold, we could buy supplies from them."

"True," Tyrion admitted. But then he added with a sharp tone, "However, perhaps you've forgotten that Casterly Rock's gold reserves were stripped clean by the Iron Bank, and even the rights to mine gold for the next ten years were seized by them. The Lannisters are worried about where their next meal will come from, let alone buying food for others."

"There are gold mines outside of Casterly Rock," Randyll pressed. "Castamere, Nunn's Deep, and Pendric Hills all produce gold, do they not?"

"And there's the wealth from the fairies' isle fisheries," added another voice.

"And let's not forget Lannisport," someone chimed in. "Surely the tax revenue from its bustling trade is significant."

---

Surrounded by southern lords, Tyrion felt cornered. Frustrated, he shouted, "The Westerlands are not nearly as wealthy as the Reach! Lord Leyton, your Hightower family is the richest in the realm. If taxes are to be raised, they should start with you!"

Lord Leyton opened his mouth to respond, but the sharp sound of knuckles rapping against the table silenced him.

All eyes turned to King Samwell, who had been quietly tapping his fingers on the long table.

"Winter is a test for all of Westeros," Samwell said gravely. "If the Wall is breached and the White Walkers spread across the Seven Kingdoms, your castles, no matter how strong, and your wealth, no matter how vast, will mean nothing.

To survive this winter, we must set aside personal interests.

Raising taxes is necessary.

That said, I recognize the varying wealth across the realm. Wealthier regions will bear a greater burden, while poorer regions will pay less.

Tyrion, as Master of Coin, you are responsible for drafting a fair and just tax plan that reflects these differences. Do you understand?"

Tyrion wanted to retort, No matter what I do, someone will object. But this time, he held his tongue.

"Yes, Your Majesty," he said instead, understanding the role he had been given.

Tyrion knew why he had been invited to the Small Council. He was there to be the "villain."

The Reach, in particular, had played a pivotal role in Caesar's rise to power. The Small Council was now dominated by southern lords, many from the Reach. As the wealthiest and most prosperous region, the Reach was the prime target for increased taxes to fund the kingdom's war efforts.

But these same lords were also Caesar's most important allies. Directly confronting them could tarnish the King's reputation.

Enter Tyrion Lannister—a Lannister with old grievances against the Reach, perfectly suited to levy harsh taxes on them. Any anger from the southern lords would be directed at Tyrion, leaving the King unscathed.

If given a choice, Tyrion would prefer not to play the villain. It was a thankless and dangerous task, and one that might very well end with him being assassinated in his sleep.

But he had no choice.

For one, his father's murder was a secret Samwell held over him—a secret that could destroy him if revealed.

More importantly, Tyrion needed to secure a future for House Lannister in this new regime.

Samwell Caesar was no Robert Baratheon. While Caesar had risen to power with the support of southern lords, he had no intention of allowing them to grow too powerful in King's Landing. Why else would he place a Lannister on the Small Council if not to balance the southern nobles?

House Lannister's role in the new order was clear: to serve as a counterweight to the southern lords.

Smiling grimly at the Reach lords across the table, Tyrion said, "Your Majesty, rest assured. I will draft a tax plan that is both fair and just."

Satisfied, Samwell nodded. "Good. Ensure that the army's supplies are secured. No failures will be tolerated."

"Yes, Your Majesty," Tyrion replied. He wanted to ask if a failure on his part would result in his head on a spike.

Probably.

Even his Father thought so, especially Caesar.

---

"We must also avoid rushing to send the entire army north," Lord Randyll said. "The soldiers need time to recover from recent battles, and supplies must be prepared. Furthermore, the White Walkers haven't made a major appearance yet.

I suggest sending an advance force to the Wall while the main army prepares. Should the Wall's defenses fail or the threat become urgent, the rest of the army can march north."

"Agreed," said Samwell. "Send five thousand men under Lord Dickon Tarly as the vanguard."

"Understood."

"We should also consider relocating some of the North's population to the South," Samwell added.

"That will be difficult," said Leyton Hightower. "Many northerners will be unwilling to abandon their homes, and the northern lords won't want to see their territories depopulated. And where would these people settle?"

"Relocation will not be mandatory," Samwell replied. "If northerners fear starving or freezing to death, they can move south. As for the northern lords, if they can feed their people, I have no objection. But if they cannot, they will not be allowed to prevent their people from leaving.

Those who relocate will work in the Stormlands, where labor is needed. The wildlings can be settled there as well."

Gavin Mander spoke up. "Your Majesty, we've received word from the Wall. The King-Beyond-the-Wall, Mance Rayder, has refused to lead his people south and insists on meeting with you personally."

Samwell frowned. "What? Does he want to negotiate terms?"

"It seems so," Gavin replied. "And according to reports, Mance has found the Horn of Winter."

Lucas Dayne's expression turned grim. "The horn said to bring down the Wall if blown?"

"Yes," Gavin confirmed.

Leyton Hightower added, "Some legends claim it awakens sleeping giants beneath the earth."

"And some say it does nothing at all," quipped Tyrion.

"We cannot take that risk," Randyll said.

"Indeed, we cannot," Samwell agreed. "Fine. I will travel to the Wall and meet this 'old friend.'"

(End of Chapter)