Semi-Coercive Imperialist - Chapter 88

The records room of the Imperial Audit Bureau.
Dozens of accountants and investigators were analyzing piles of documents. It was to uncover any possible tax evasion charges involving the Aternum factory and the Lomilton mine.
Scritch─ scritch─
The sound of pages being turned was loud.
Scritch─ scritch─
Mana Stones are a major material across the entire world. As a mineral that supports human civilization, it would not be an exaggeration to call it the most important resource.
However, Mana Stones also have grades.
Magic Towers use high-grade Mana Stones for magic development and research. High-grade Mana Stones are also required for various complex magi-tech technologies. Going a step further, the recently popular “Aura Spheres”, including high-tier artifacts, absolutely requires the highest-purity Mana Stones.
On the other hand, what is used as a power source for trains or factories is low-purity Mana Stone residue mixed with impurities.
Scritch─ scritch─
Accordingly, under tax law, the tax rates differ between high-purity and low-purity Mana Stones. Families that own multiple Mana Stone mines evade taxes by underreporting high-purity Mana Stones as low-purity, or by reporting them as damaged during the mining process and treating them as losses.
Among Imperial nobles, it was an open secret. Even the Imperial family tolerated this level of tax saving.
In that sense, this audit had in fact originated from lobbying by other Mana Stone families trying to keep Maximilian in check.
But.
“……Director.”
The hand of an inspector reviewing the ledgers came to a halt.
“It’s astonishingly clean.”
“……Ha.”
Director Dietmar let out a hollow laugh.
“This is the first time I’ve seen ledgers like this.”
The inspector made a gesture of shaking the ledger. Literally not a single speck of dust fell out. It was to the point of being absurd.
“What do you think?”
Dietmar looked toward a corner of the records room. A woman wearing round glasses was thoroughly reading through the documents.
“Miss Kandel.”
Sonnet of the Kandel family. She lifted her head.
“……I have no objections.”
Thud. She removed her glasses and placed them on the table.
“Maximilian von Ebenholtz is…….”
Chew chew.
Rolling the gum she chewed when concentrating around in her mouth, Sonnet reached her conclusion.
“He is a loyalist of the Empire whose words and actions are in accord.”
“Yes. The documents make it certain. And as for the disappearance of Department Head Lutz Rozen, the circumstances suggest it was the doing of Reutern II.”
“Yes. That seems to be the case.”
Sonnet neatly folded a tissue and spat out the gum.
“Reutern was too hasty in meddling with the agency.”
A direct institution is the Emperor’s limbs, possessing an independent system of its own. It wasn’t for nothing that a mere department head had been digging into Ebenholtz’s background. As long as they have a solid justification, they possess the power to leave scars even on great families.
“No matter how much Reutern is a key power holder of the Imperial Palace, if he killed an executive of an institution without justification, he crossed the line.”
Now the institution would watch Reutern like a pack of hyenas. The focus had shifted from Maximilian to Reutern.
Reutern II would be torn apart when he was at his weakest.
“Maximilian…… could he have anticipated even this?”
The corner of Sonnet’s mouth twisted slightly.
“……Huh?”
Making Reutern an ally to eliminate Lutz, then turning him into an enemy of the agency and isolating him.
Using one to kill another, eliminating two people who stood in his way at the same time. It was so clean to the point of being contrived, creating a sense of unease.
“No.”
Sonnet adjusted her attire and left the records room.
In her mind’s eye, the shadow of the figure named Maximilian grew one shade darker.
***
At the end of February, waiting for spring, in a penthouse in the Canilan Independent State.
I set up a new office there. It seemed like I would be coming and going quite often from now on.
─Ah, yes. Sir~ This is Russell, Vice President of KNSE. You remember me, right? Lately I’ve only been meeting your agent.
It was a call from Russell.
“I remember.”
─That’s a relief~ How have you been lately? Canilan has been posting! favorable results! day after day.
His voice is quite pleasant to listen to.
He has no manners, but he has so little manners that it makes me want to give him a chance at least once.
“Would you perhaps consider taking a position with me?”
─Ehehe~ I’m fine with that. I’ll politely! decline. Ah, but I heard you’ll be participating in the Land Protocol demonstration this time? I heard your agent picked up the invitation.
Russell still thinks of me as the Empire’s “Ebert”. Since exporting photographs of Imperial nobles overseas is a very serious crime, and since I am famous for my blond hair and golden eyes, if I only change my hair and iris color, it is not easy to recognize me.
“I’m rather skeptical about that technology, so I’m thinking of short selling.”
─Short sell, puhahahaha!
The laughter was extremely hearty.
Nice to hear, very nice to hear.
─Ah, I’m sorry. Your thinking is just so apocalyptic. Hahaha.
An apocalyptic thinker, huh…… Financial people really do have a sharp sense for things.
“Yes. I’ve been thinking a bit about the end of the world as well.”
Thanks to Russell, something I needed to do came to mind. I took out paper and a fountain pen out of my bag and placed them on the desk.
One of the tasks absolutely necessary for my purpose.
I had been completely busy at the end of the year and couldn’t find the time, but these days, having gained some breathing room, I was planning to seriously try my hand at “writing”. It was the first draft of an autobiography that would spread my intentions throughout the Empire, something I had always thought about but never quite gotten used to putting into practice.
─Wow~ That’s impressive. If you short sell the entire continent, you’ll make a fortune.
Scratch. Scratch.
The nib of the fountain pen scraped across the paper.
─Still, if you have that level of confidence…… very well! I’ll bet 100 dollars!
“What’s the payout ratio?”
─Hmm. About 1,000 times, I suppose. Anyway, let’s see each other on March 3rd. I’ll give you the 100 dollars then.
“Sounds good.”
─Yes~ Hanging up now!
Russell hung up, and I scrawled some random sentence on the blank page.
[ I was born in the main Ebenholtz Castle at the center of the Empire. My father is Sebestian, and my mother is Cecilia…… ]
─Pause.
I froze from the very first page.
Cecilia. My mother whom I loved most in the world, whom I lost far too quickly because I loved her so much.
Thinking about you was always painful. Your death left a tremendous scar on me, and perhaps on Sebestian as well.
“…….”
I closed my eyes for a moment, then moved the pen again.
I reduced the sentimentality and simply lined up the words.
This manuscript is only a draft, after all. I plan to find a ghostwriter later. I know someone who will later gain notoriety as a war criminal, but whose writing ability is unrivaled.
What matters is the content.
[ ……The Aran are the purest master race and the leading driving force of civilization. Therefore, we have the duty to quell the chaos of the continent and establish a new order. ]
Aran. The most superior race proclaimed by the Emperor and the Empire.
However, because the Empire failed to clearly establish the subsequent “hierarchy”, it created far too many enemies.
[ The people of Genen are historically the undeniable friends of the Aran. They are qualified to go to the battlefield together with us……. ]
[ In addition, the many nations of the west can be considered collateral branches of the Aran, and thus must one day gather again under a single banner. ]
A sentence hinting at the unification of the west, which the Emperor so strongly advocates and fervently desires.
[ On the other hand, the east is inferior. They are unassimilated barbarians, and subjects that must inevitably be dominated by the Empire……. ]
The Eastern Union that I will face someday will probably be the main stronghold of the Ezenheim race. I might even encounter countless Ezenheim just walking down the street.
[ And, subspecies. ]
My thoughts on subspecies are firm.
[ Subspecies may be impurities of the continent. However, the characteristics of each race are too different to lump all of them together as the same subspecies. ]
We must not antagonize all Subspecies. There must be “exceptions” as needed.
[ Especially the Yaken, who are like ferocious beasts, but if one holds the leash and tames them, they can become the most loyal hunting dogs of the Aran……. ]
Scratch. Scratch.
Words filled the paper densely. My sentences are crude. I am merely spewing out the thoughts in my head, but once they meet a professional, they will be refined closer to what I intend.
Scratch-
[ Ezenheim. ]
At the enemy of humanity, the Ezenheim, my hand paused for a moment.
Unfortunately, I cannot write the truth that they are an otherworldly race that will bring about the destruction of the world. I would only be treated as a madman. Instead, I must clothe them in a logic of hatred that perfectly suits the tastes of the Emperor and the Empire.
[ ……The Ezenheim are despicable. They are the most dangerous parasites on this continent. They wear the form of humans, but their essence touches upon emptiness and destruction. ]
[ The ideological criminal Kasim, who caused chaos in Genen and tried to burn down the entire Autonomous Region…… ]
By citing real cases as examples, I allocated the greatest amount of space to the Ezenheim. These cases will accumulate more and more as time goes on.
[ They contaminate the purity of the continent, are incapable of assimilation, and compromise means self-destruction. ]
“……Contaminating the purity.”
I was impressed by the sentence I had written without realizing it.
Since the Ezenheim are an otherworldly species, they are certainly contaminating the purity of us humans.
…….
The nights of Canilan cannot even be compared to those of the Empire. In this independent state, night is “real”.
Those words are so famous even among Imperial nobles that I came out to relieve some stress. There had been so many headache-inducing matters, from Gigantes in autumn to Genen in winter…… I also wanted to let my guard down at least once.
─Ah, of course~ There just happens to be a top-class VVIP party today.
I asked Russell. Whether he could recommend a good party.
─It’s a place only VVIPs of the same caliber can enter, plutocrats like yourself. I’ll send you an invitation right away. What’s the address?
Russell willingly sent me a VVIP invitation.
「Luminous Hall」
It was a strangely twisted-looking building, like a braided pastry. The basement seemed to be a club, blasting bizarre music, and at the entrance countless people were lined up trying to get in.
“Hey, don’t cut in line!”
“Hey! Aren’t you managing this? What the hell is that guy!”
I passed them and held out the VVIP invitation to the guard. At that moment, the guard shouted at the person complaining about line-cutting.
“Shut up! How dare you speak so carelessly!”
Then he turned to me with a bright smile.
“Please follow me.”
They say Canilan is a capitalist place where status is money, and it truly is so.
“You may take this elevator. Have a pleasant night.”
The rooftop reached via the VVIP-only elevator was──
Splendid.
Thousands of Mana Stone chandeliers flowed across the ceiling like the Milky Way, and the floor was transparent crystal. Men and women in casual attire burst into laughter while holding champagne glasses.
When a man and a woman’s eyes meet, they go into a room together. Some people gamble with cards, others dance on stage.
Glug glug glug. The glasses were endlessly refilled with alcohol. Occasionally, strange bubbles rose into the air.
Everyone was enjoying the party like that. As if there were no tomorrow, or as if today would last forever.
“…….”
I did not find it laughable. I had no right to find anything laughable. I too was once like them─ no, even more steeped in indulgence than they are.
However, now an even greater weight seemed to press down on my entire body.
The destruction of the world.
That “fact” which only I knew as an regressor, which no one in this world could believe…….
“Hm? You look like someone I’ve seen somewhere.”
At that moment, someone trudged over to my side. A waft of alcohol hit me.
I turned my head to look. Flaming red hair. A woman with a solid build, wearing a leather jacket. Holding a champagne glass, she examined me from head to toe with slightly unfocused eyes.
If it were her, she might recognize my face even though I was disguised with black hair and brown eyes. I was wondering whether I should move elsewhere when,
“Oh~ you’re handsome?”
My concern was unfounded.
“……Nice to meet you.”
“Mmm~ do I know you?”
“Yes. Akarius Mercenary Corps Commander, Ren.”
“Am I that famous?”
“I’m rather good at remembering faces.”
Once I see a face, I cannot forget it even if I want to, because of the virus.
“I see. Then what’s your name?”
Her voice was slurred from alcohol. She seemed to be in a very good mood these days. Well, the immediate returns must be astronomical.
“Ebert.”
I had heard the news from Dieter. That all the contracts and profit rights of the Akarius Mercenary Corps had been taken as collateral by my bank.
From my perspective, I felt sorry.
The loss itself was due to Ren’s own greed, but before the regression, there had never been a case where the Akarius Mercenary Corps itself was put up as collateral.
“I run a small fund.”
“Ebert…… huh? Ebert?”
She didn’t recognize my face, but it seemed she knew the name Ebert.
“I heard your name from Russell! Hey~ this is nice! Really nice to meet you. I’d wanted to meet you at least once.”
In any case, we got entangled in a rather strange way.
“……I’m honored then.”
“Well. I heard you bet on Canilan’s decline.”
“Yes. Would you like to join me?”
At my words, she snorted a laugh and shook her head. As if she sobered up instantly, she straightened her posture and scanned me with sharp eyes.
“But you, you really give off the air of a noble.”
Her booze-soaked voice quickly corrected itself.
“Anyone can tell you’re an Imperial noble. Not some nobody, either.”
In truth, the same applied to her as well. Even if she deliberately tried to present herself as rough and tough, the dignity of an Imperial noble dripped out from her words and behavior here and there. From her Imperial language pronunciation to her manner of speaking, it was so.
But…….
“Is that so?”
I gave a bitter smile.
Her family had been annihilated by Sebestian.
And I was about to bring everything she herself had built to ruin.
***
Meanwhile, in District 42 of the Empire. Yukia visited Entikkan’s orphanage.
“……It’s changed a lot.”
The floor, which had once been icy cold due to a lack of heating expenses, now carried warmth, and the ceiling that had been stained from leaking rain had been neatly repaired. The children’s clothes were thick, and above all, the smell of meat wafting from the cafeteria felt unfamiliar.
Entikkan looked at her and said the exact same thing.
“You too have changed a lot.”
“…….”
“…….”
In the director’s office, the two exchanged only silent gazes for a long while.
Entikkan was Eric’s younger brother, and Yukia was Eric’s daughter. They were family bound by blood, but no warm conversation passed between them.
That was the kind of people the Yaken were.
“Ahem. What brings you here?”
Entikkan asked with a dry cough.
“……My pay.”
It was money she had saved without spending a single coin of the wages and bonuses she had received from Maximilian up until now.
“Spend it on whatever you want. I and the children have enough now.”
“I have no use for it. You know that.”
Yukia replied indifferently.
It was true. She ate breakfast and lunch at the Knight Order’s cafeteria, and dinner was the meal delivered to her quarters. For clothes, a few attendant secretary suits and sunglasses were enough, and she slept in the provided lodging.
“Then make some machine you like. Use your abilities a bit. Don’t just stop.”
“……Always nagging.”
“You, do you talk casually even to Knight Maximilian?”
“A little.”
“Huh.”
Entikkan clicked his tongue as if exasperated. It looked like another torrent of nagging was about to pour out. Before that could happen, Yukia lowered her ears and dropped her voice first.
“He’s strange. That person.”
“What do you mean.”
“He had a Yaken carving. A wooden necklace.”
Yukia’s brow narrowed as she tried to recall its shape.
“I don’t know whose it was, but…….”
She had only glimpsed it briefly so she was not sure, but it was definitely a Yaken style she recognized, and what was even stranger was.
“And. He said he had a debt to repay to me.”
At that moment, Entikkan’s expression hardened stiffly.
“…….”
For a while, he bit his lower lip in silence. He lowered his trembling hand beneath the desk to hide it.
The words Maximilian had once said to him echoed in his ears.
‘Yaken always make things like these.’
‘Are they ever given as gifts?’
Gifts…….
Maximilian’s patronage. The reason he deliberately kept Yukia by his side. His goodwill toward the Yaken. And Eric Tariq.
As those words connected of their own accord, a single possibility was assembled itself in Entikkan’s mind.
After thinking deeply, he finally lowered his head. He let out a deep sigh.
“……As expected. So that’s how it is.”
His suspicion had festered into certainty.
“Yukia.”
He looked straight into his niece’s eyes.
“Do you still harbor hatred in your heart?”
“……You’re going to nag again─”
“Not all nobles are the same. The ones who caused your father’s death, and the knight named Maximilian, are different.”
Yukia stood up as if she didn’t want to hear any more.
As she reached for the doorknob, Entikkan grabbed her.
“Yukia. Listen carefully.”
There was a weight to his voice that hadn’t been there before.
“That knight named Maximilian…….”
He slowly chose his words and opened his mouth.
“It seems he has, somehow, special feelings toward your father.”


