Ch 140: Ledger And Taxes
Five young men successively walked into the hall. Vig carefully observed their expressions—their faces were gaunt, and faint dark circles remained around their eye sockets, like impoverished tenant farmers who toiled diligently in the countryside.
“How did you get so tired?”
Hearing this, Seibert Nufeng, who was in the lead, complained bitterly: “Ivar suspected a problem with the accounts, so he dumped years of messy accounts on us, treating us like oxen and horses!”
Since capturing Dyfflin in 845, Ivar had been resented by the local nobles. Relying on his outstanding military talent, he repeatedly defeated encirclements formed by surrounding forces, accumulating control of two-fifths of Ireland.
In contrast, his talent for domestic affairs was much inferior. He relied on heavy agricultural taxes to support the war, forcing the lower-class peasants into exile. To procure war funds, he began borrowing money everywhere, virtually borrowing from every noble in Britain.
As time went on, Ivar was determined to change the situation. If this continued, he would only be able to shamelessly go home and ask his father for money. Therefore, he borrowed a team of officials from Vig to help clarify the tax system and improve efficiency.
At the beginning of this year, Seibert and four classmates arrived in Dyfflin and began to reorganize the financial and tax system.
As soon as they took over, the five young men were immediately stumped. The ledgers Ivar provided used a mixture of three scripts: the local Ogham script, Latin script, and unsimplified Runic script（Norse）.
To this, Ivar gave a ridiculous reason:
In the beginning, he appointed some Viking merchants as tax collectors and warehouse keepers, making do for over a year. He discovered that these people were seriously corrupt and, in a fit of rage, beheaded them all, replacing them with a batch of local tax collectors.
The efficiency of the local tax collectors was far higher than that of the Vikings, and their corruption was relatively restrained, within Ivar’s tolerance. As their power increased, dissatisfaction among the Viking community began to accumulate, complaining that the lord was alienating his brothers in arms.
Considering that the locals were prone to rebellion, Ivar appointed some Vikings with high loyalty but questionable ability as civil servants, gradually forming a chaotic and inefficient administrative system.
After listening to more than ten minutes of complaints, Vig quickly changed the subject, asking the students how they dealt with this mess of accounts.
Seibert: “We focused on the big picture and ignored the small stuff, focusing on the agricultural tax of wealthy farmers and above, plus the commercial tax of Dyfflin, cumulatively finding about three hundred pounds of outstanding arrears. The locals dared not directly defy the Duke’s orders and were forced to pay their arrears.
Afterwards, we re-measured the cultivated land area around Dyfflin. Considering Ivar’s limited administrative ability, I suggest he fully promote the feudal system, or simply establish a new system, the ‘farming out taxes’ system you mentioned in class. Although it has many drawbacks, it is at least sufficient for short-term use.”
After the report, Vig raised an additional question:
“Your work has been remarkably effective. Didn’t Ivar invite you to stay in Ireland to work?”
Seibert: “Having lived at school for many years, I have adapted to the thoughts and customs here; it feels like a second home. During my time in Dyfflin, I always felt a strange sense of suffocation. Although we are all Vikings, I and those Viking warriors can hardly find common ground; continuing to stay here is simply uninteresting.
Moreover, our actions of clearing up the accounts have offended many people. Once, during a rural land survey, we were attacked, probably by an assassin hired by some gentleman.”
Vig nodded, acknowledging the students’ answers, and began to read Ivar’s letter:
“Vig, these students are exceptionally capable. It seems that I should also follow the example of Tyne, recruiting shamans to establish schools, and using simplified Runic script for daily documents.”
After reading, Vig remained noncommittal.
These measures sound simple, but they are actually fraught with difficulties, requiring the ruler to expend a lot of energy. According to Ivar’s team’s brutal style, trouble is inevitable later on.
“Roughly estimated, the total population of the Ireland region is nearly five hundred thousand. Ivar controls a population of over two hundred thousand. For him, the cost-effectiveness of fully implementing the feudal system is higher.”
After much consideration, Vig turned his attention to the five students, arranging for them to go to the four northern counties to serve as assistant judges and earl’s secretaries—mid-level positions.
In early October, Vig went to Londinium as usual.
Overall, the situation in Britain this year has been relatively stable. Although the nobles are dissatisfied with the King’s increased taxes, they have not yet reached the point of rebellion.
In the Royal Palace hall, Ulf found Vig and complained, “Because of the trouble you caused, I was assigned to Oslo as an envoy. On my return trip, I was caught up in Halfdan’s actions and almost didn’t make it back!”
“Halfdan? You mean that pillage to Pomerania?”
Vig recalled the rumors on the market:
Some said that Ulf secretly fled with the spoils of war,
others said that Ulf was ambushed by his comrades, taking an arrow in the back during the battle,
and others said that Ulf deserted during the pillage, calling him a cowardly disgrace.
“Nonsense!”
Ulf was particularly angry. “From beginning to end, it was Halfdan and that bunch of berserker lunatics who forced me to join, putting me in danger many times along the way. I have formally filed a complaint, and I don’t know what Halfdan’s response will be.”
After hearing their dispute, Vig guessed that Ragnar would most likely gloss over it. After all, Ulf lacked substantial evidence; both sides stuck to their own accounts, making a fair judgment impossible.
Soon, Halfdan, wearing a bearskin, entered the hall. He didn’t rush to submit the tribute list but instead ridiculed someone’s cowardice, saying that this fellow didn’t deserve to be called a Viking.
His reputation being at stake, Ulf retorted:
“I heard that a certain warrior led three thousand men to attack Wales. When they were ambushed, they panicked and lost to a band of bandits numbering only a thousand. Haha, it would be better to replace them with three thousand wild boars. Let the pig herd charge wildly, and perhaps the number of kills would be far greater than that of this group of warriors.”
Clang!
As soon as he finished speaking, a dark figure lunged at him. Vig, who was standing beside him, quickly drew his sword to block, intercepting the fatal attack for Ulf.
The attack was blocked, but Halfdan was not annoyed, admiring with interest: “What a beautiful Dragon’s Breath Sword.”
Seeing the guards with swords closing in, Vig sheathed his sword and calmly met Halfdan’s gaze. “Eight years, you’ve seen it more than once. Haven’t you had enough?”
With things having reached this point, Ragnar left the throne, slapped his son hard, and ordered him to apologize to Ulf.
Wiping the blood from his mouth, Halfdan forced out a faint smile. “Earl of Kent, please forgive my momentary impulse.”
After mediation by the King, the two nobles promised to let go of their misunderstanding and embraced each other coldly.
To this, Vig was not surprised:
“Gothenburg’s people’s livelihood is impoverished, and the tribute provided each year is only ten or so pounds. If Ragnar deprives Halfdan of his titles, the latter can simply become a pirate, leading that band of berserkers to pillage everywhere. If they pillage the West Frankish Kingdom, a second war is very likely to erupt.”
