Count Liam’s reception room was unusually chaotic.
“Count, when will you be giving us the incense?”
“Now that Baron Steel has been imprisoned, does this mean we can no longer obtain the incense?”
Some nobles, upon hearing that Baron Steel had been imprisoned, were anxious about the possibility of no longer receiving the incense in the future.
“Haha, is incense really the most important thing right now? Isn’t the bigger issue the embezzlement of taxes?”
“If it’s a matter of taxes, won’t Duke Blake handle it well, as he always does?”
“That’s right. Duke Blake has always dealt with such difficult issues for us, hasn’t he?”
Watching some of the nobles speak so casually, Count Liam silently added their names to a list. He decided that this was a good opportunity to weed out a few incompetent nobles.
“Count, is it true that it will be difficult to obtain incense from now on?”
In contrast to how he treated the other nobles, Count Liam responded kindly to the question from a young man.
“Baron Dos, I have some remaining stock, so you don’t need to worry.”
“Thank you, Count.”
As the young man repeatedly bowed his head, Count Liam also smiled warmly.
Baron Dos was someone the Chancellor had no choice but to use due to his moderate wealth and excellent administrative abilities. Such individuals needed to be continuously courted with incense.
“Ah, and I have something to tell you regarding the tax embezzlement.”
“Count, why such a serious expression? You look as though you’re about to throw us all in prison. Haha.”
The nobles, seeing Count Liam’s serious expression about the embezzlement, tried to lighten the mood with jokes.
“It’s because I may need to deliver some unfortunate news to a few of you.”
“Unfortunate news? With Duke Blake backing us, and all of us united under the noble faction, who could possibly create such a situation?”
“As you say, Duke Blake intended to let this matter slide.”
The Count had no intention of following the Third Prince’s plan to divide and weaken the noble faction by pitting lower-ranked nobles against each other. Duke Blake needed to remain the ‘focal point’ who continuously protected his subordinates. Managing and dealing with the lower nobles was Count Liam’s responsibility.
“Then what is the issue?”
“I told His Grace, the Duke, that it wouldn’t be wise to do so. I insisted that in order to uphold the dignity of the First Prince and Duke Blake, the nobles involved in the tax embezzlement must be held accountable.”
One of the nobles, catching the hidden meaning in Liam’s words, spoke with a trembling voice.
“C-Count, what do you mean by that? Why… why would you take such actions?”
“You all know it as well, don’t you? The Emperor’s gaze upon our noble faction has not been kind. Though Duke Blake refused several times, he eventually entrusted everything related to this matter to me.”
“Then… are you saying that the nobles involved in this embezzlement will be arrested?”
“If the investigation reveals their involvement, what reason would I have not to do so?”
Count Liam’s calm words brought a chill to the room.
Of course, a quick-witted noble immediately approached Liam with a respectful tone.
“Count Liam, how may I assist you?”
“Haha, don’t worry. What connection could you possibly have with Baron Steel and tax embezzlement?”
The quick-witted ones were useful and therefore worth keeping around.
And as the other nobles overheard the conversation between the Count and the shrewd noble, they realized that Count Liam was the one who would determine the outcome of the investigation.
“Count, I’ll send you that wine you’ve always wanted.”
“Do you need any expenses covered for the investigation? I’ll support it out of my own pocket if necessary.”
“If you require any additional manpower for the investigation, please let me know. I’ll do everything I can to ensure this matter is thoroughly investigated.”
Some of the nobles, especially those with ties to Baron Steel, began to curry favor with Count Liam even more fervently. They instinctively knew that failing to do so could mean their downfall.
“Ahem, I appreciate your sentiments. However, this matter requires a meticulous investigation, one thorough enough to be reported to His Majesty the Emperor. I will visit each of you individually to hear your honest thoughts on this matter.”
“Of course, Count. Just let us know, and we’ll be ready.”
“Then, I’ll conclude this meeting here. I need to rest as well.”
As the nobles exited the reception room, they were overly polite to Count Liam, making sure to express their hopes for his favor.
As the nobles were leaving, Count Liam called out to one figure.
“Baron Dalent.”
“You called for me, Count?”
“I’ve told you before, haven’t I? You’re always overly stiff.”
Among the nobles, Baron Dalent had never shown proper respect to Count Liam, likely due to his overconfidence in his abilities. He was one of the few nobles who didn’t use the incense.
“How could that be?”
“If you’re still going to maintain that attitude, so be it. As I understand it, didn’t you work directly under Baron Steel?”
Baron Dalent’s expression darkened at Liam’s mention of his work under Baron Steel. He had once been slated to be the next director, but his position had changed after Baron Steel lobbied Count Liam.
“That’s correct.”
“Then you bear significant responsibility in this matter. To have ‘colluded’ with such a massive embezzlement right under your nose.”
“What do you mean, collusion? If you interrogate Baron Steel, you’ll see that I warned him many times not to play games with the empire’s money.”
“I’ve never heard such a thing.”
Baron Dalent nearly raised his voice in frustration.
“That can’t be! I’ve told Baron Steel dozens of times over the past few years.”
“Hmm… I see. So, was it you who informed the Third Prince of the tax embezzlement? Someone did tell him about it.”
Count Liam recalled how each tax official had a private conversation with Ian during the audit.
“Well, at that time…”
“If you knew it was wrong, why didn’t you speak up when the Third Prince came as a tax inspector?”
Baron Dalent hesitated at Count Liam’s question. That day, his mother had suddenly taken ill, forcing him to take leave. If he explained his absence, how would Count Liam react? He feared the Count might take his sick mother hostage, offering aid in exchange for an unrefusable demand. Such tactics were typical of the nobles in Liam’s faction.
Baron Dalent felt it was best not to reveal the truth just yet.
“You have nothing to say? It would be strange if you tried to claim otherwise now, considering how actively you were involved.”
Baron Dalent thought over the Count’s words before speaking with a defeated expression.
“The truth of the matter has nothing to do with this investigation.”
“What do you mean? Something that doesn’t exist can never become the truth. But didn’t you work diligently under Baron Steel, following his orders? If the evidence is clear, I suppose we’ll have to apply the charge of insubordination as well.”
Baron Dalent’s hands trembled with anger, but there was nothing he could do. He left the reception room without even offering a formal goodbye.
***
After successfully negotiating with the Magic Tower Master, Ian hurried to meet Count Liam. He knew that Count Liam was a loyal subordinate of Duke Blake, and since Duke Blake had made a move against the Magic Tower Master, it was only fair for Ian to return the favor.
If he could take this opportunity to eliminate a key figure in the noble faction, it would make things easier in the future.
As Ian was heading toward Count Liam’s reception room, a man with brown hair trudged past him.
Ian expected the man to greet him, but when he didn’t, Ian tilted his head in confusion.
“What happened that he forgot to greet a member of the royal family?”
The man’s expression was so troubled that Ian didn’t bother stopping him for a greeting, but for some reason, it stuck with him. Though brown hair was common in this world, the man’s face lingered in Ian’s mind.
“Count, the Third Prince has arrived.”
“The Third Prince? Please, bring him in immediately.”
When Ian entered, the Count greeted him with the utmost respect.
“Your Highness, what brings you to see me?”
“Is this not a place I can come?”
“Of course, there is nowhere Your Highness cannot go. I only ask because this is the first time you’ve sought me out directly, and I’m curious about the reason for your visit.”
‘So it’s the first time.’
Ian had wondered if he might have met Count Liam before, but it seemed that Ian had been managed by Viscount Helington in the past.
“As the tax inspector, I’ve come to inquire about how the investigation into the tax embezzlement is progressing.”
At Ian’s words, Count Liam responded with a bewildered expression.
“What do you mean, Your Highness? From what I understand, this matter is being investigated by the First Prince and Duke Blake.”
“Do you think I’ll just retreat if you pretend not to know anything? Even a passing Shavel Tiger in the palace knows that Duke Blake operates through you, Count.”
Ian looked directly at Count Liam as he spoke.
“And since His Majesty the Emperor has ordered a thorough investigation, how could I, as the tax inspector, stand by? I must assist you as much as possible.”
Seeing the Third Prince openly declare his intention to interfere, Count Liam considered whether he should handle the matter himself or report it to Duke Blake.
“Your Highness, the investigation has not yet begun in earnest. Would it not be better to discuss this after seeing the results?”
“You do know who needs to be investigated, don’t you? Surely, you don’t think Baron Steel is the only one involved in this embezzlement?”
“Of course not. In fact, we’ve already identified a prime suspect who collaborated with Baron Steel.”
Ian’s curiosity was piqued when Count Liam mentioned they had already found a suspect.
“Who is it?”
“Baron Dalent, who worked directly under Baron Steel in the first division of the Taxation Department. He took quite a bit.”
At Count Liam’s triumphant words, Ian’s mind lit up.
‘Dalent!’
He was one of the talents Ian needed to recruit.
In the original story, Baron Dalent had been hated by the noble faction and was later appointed as the lord of the border territory of Ferno, a desolate land known as a hellish place due to its lack of resources and harsh living conditions.
Despite these challenges, Baron Dalent had successfully developed Ferno, which had earned him the envy and jealousy of the noble faction. Yet he remained loyal to the First Prince, who had recognized his talents.
“Baron Dalent… It’s the first time I’ve heard that name. If he truly did that, then he will likely be executed alongside Baron Steel, correct?”
At Ian’s probing words, Count Liam nodded.
“Of course. Since he led the tax embezzlement, there’s no way they’ll be spared. Why don’t you leave it to me and not worry about it?”
Ian shook his head inwardly.
He couldn’t afford to lose a valuable talent like Baron Dalent.