FERH 02

Chapter 02

Even just this much was enough to drive someone insane—
But Lianel had accomplished even more.

“You’ve already finished checking the accounting office’s error logs? Already?”

Usually, we just do a quick review right before the deadline, and if the discrepancy isn’t big, we just toss it in as miscellaneous gains or losses…

“I was merely killing some time by giving it a cursory look. But the numbers didn’t add up, so I checked again and found a missing voucher filed with documents marked for disposal.”

“Would you please stop doing things cursory like that—wait, that voucher, was it actually received?”

“Yes.”

Lianel did know how to read the atmosphere—though it wasn’t something she often needed. She glanced toward Mel and asked,

“Did I do something I shouldn’t have?”

“No, no, that’s actually great! We almost missed the omission in the report! So yes, good work, but…”

Since promotions here were based on seniority, not performance, there were no rewards for finishing work exceptionally fast.

If you got a reputation for being capable, all it meant was that people from other departments—who only knew you by name—would show up with a smile and say, “You’re that genius worker, right? Well then, handle this for me too!”

Even worse, the Q3 report deadline was mid-September.
It was still early September.

If she wrapped up work this fast…

They might move the next quarter’s deadline forward—or worse, dump extra work on her since she “had time to spare.”

There was a reason everyone followed the unspoken rule: “Finish just barely on time, and don’t overperform.”

However—

She wouldn’t understand even if I explained it.

Mel only smiled weakly.

“Well… finishing early is good. Yes. Very good.”

After reviewing all the documents Lianel had written, Mel slumped into her chair.

Even though she hadn’t done anything besides verifying Lianel’s work, she felt utterly drained.

How do I describe this? Like watching a mythical being wearing a human disguise insisting it’s just an ordinary person…

Then Lianel asked again,

“Is there anything else you’d like me to do?”

“Oh, no… Ah! Actually, could you deliver this report to the Administration Department?”

In genuine fear, Mel decided to get her out of sight as soon as possible.

“Once you drop that off, you can go home for the day.”

Yes—send her home.

But—

“Go… home?”

“…”

“Go home?”

Lianel turned her head toward Mel with a stiff, almost creaking motion.

“When you say ‘go home,’ do you mean the dictionary definition—‘to leave one’s workplace and spend one’s personal time freely’?”

At this hour, when the sun hadn’t even set?

“I… I can go home!?”

For someone who had died as a lifelong civil servant—who never knew the meaning of quitting time, let alone retirement—this was deeply moving.

But Mel, who didn’t know her circumstances, was terrified.

I knew it! I’ve done something wrong!

Ordering her around so casually—what was I thinking?!

“P-please, spare me! At least leave my body intact enough for a funeral—!”

Mel screamed in panic.

“…?”

Lianel only stared at him, not understanding a thing.

Within a few days, the entire department had learned to fear Lianel.

Naturally so—she was doing the work of several people by herself.

“Be honest. What did you guys sneak in here behind my back?”

Since the situation made no sense, the senior officers (except Mel) suspected something else at first.

They thought perhaps an automated work-processing machine had been installed while they were too busy closing out reports.

“If we had something like that, we’d have bought it with the department budget ages ago! Why would I spend my own money?”

“You never know—maybe you just didn’t want to deal with the upper management approval forms.”

“I’m telling you, that’s not it!”

But once they realized the truth—

“Hide her. Delay the reports as long as possible. If anyone asks, say it’s still under review.”

“Rookie, this is for your own good. We’re saving you.”

No one was jealous of Lianel.

Her competence wasn’t something you could even compete with; it was overwhelming. Jealousy would’ve been pointless.

Instead, everyone began plotting ways to keep her in their department as long as possible.

If she’s around, we can all go home on time. Why make life harder?

Let’s just share the tricks for doing less work and all relax together.

Of course, being capable and being comfortable to be around were two different things.

People were still intimidated by her being a duke’s daughter. The only one who spoke to her comfortably was Mel.

When lunch break came, Lianel followed Mel to the cafeteria.

“May I ask you something?”

“O-of course!”

Mel tensed up immediately, straightening his shoulders.

Even though she was technically his junior, he couldn’t shake the feeling of facing a superior officer from high above.

“As I understand it, the Special Tax Bureau oversees the proper collection of special taxes and imposes penalties on delinquents, correct?”

There was a reason she asked.

This was a bureau I myself established when I was Empress.

She had overruled the Ministry of Finance’s control over budget distribution—

—and taken direct authority to audit the wealth and income of the aristocracy under the pretext of tax supervision.

Her bureau collected taxes directly and imposed heavy surcharges on anyone caught evading them.

The money was used to fund infrastructure—roads, bridges, public works.

Naturally, it had been a department infamous for long hours.

But back then, no one complained; it was filled with passionate reformers eager to change the empire. They worked tirelessly through the night.

Now, everyone just floats around like ghosts, bleary-eyed, desperate to finish quarterly reports.

Meanwhile, the managers dumped their work onto subordinates.

The team leader hid newspapers between file folders, and the bureau chief wasn’t even in his office.

It’s been only three years since I died, and yet… this place has completely rotted.

“I don’t quite understand what you mean, but assigning auditors is the Inspection Bureau’s job, not ours.”

“I see. Then are you responsible for deciding how the collected special taxes are used and allocating the funds to each department?”

“No, that’s the Finance Ministry’s job.”

“Then do you at least track whether the allocated budgets are used properly and recover any remaining or misused funds—”

“That’s also…”

After hearing similar answers several times, Lianel finally asked, puzzled,

“Then what does the Special Tax Bureau do?”

“We manage… special taxes.”

“…”

Seeing her expression darken, Mel hurried to explain,

“N-no, really! That’s what we do!”

They didn’t handle the tasks she mentioned, but they did have work.

They verified whether the correct tax amounts were collected, cross-checked taxpayer lists,
stored goods that were paid as taxes in kind,
made sure the inventory matched the records,
compiled statistics comparing this year’s and last year’s revenue,
and prepared quarterly forecasts for expected tax income.

So… busywork.

He explained that until three years ago, this department had real authority—but after the late Empress’s death, most of its power and duties were taken by the Ministry of Finance.

Now it was basically a leftover, hollow department.

In other words—

What a pathetic, half-rotted remnant of what it used to be.

Lianel was deeply disappointed.

On the way back to the bureau, Mel glanced nervously at her.

She’s probably going to say she won’t come back to this hopeless department starting tomorrow, right? Of course she will. Damn it, people like her never stay with us long…

He muttered under his breath, feeling a pang of regret.

“W-well, it’s not that bad here… at least we don’t have to work overtime much since there’s less to do than other departments…”

“I know.”

In the past, the old Lianel would never have left things like this alone—she would’ve either reformed or dismantled the department entirely.

But now—

Why should I bother?

She couldn’t be bothered.

After all, the body she had possessed belonged to Lianel, the illegitimate daughter of Duke Vinzenheim.

She’d caused several scandals and had long since fallen out of her father’s favor, effectively exiled from the duke’s estate.

She had no inheritance, no promised fortune—just a small government salary that barely kept her fed.

And this department, the Special Tax Bureau, has no real authority left. It’s impossible to produce any visible achievements here.

In other words—she could live quietly, half-heartedly, without anyone paying her any mind.

Therefore—

“How can I secure a lifelong position in this department?”

She asked calmly.

“…What? W-why would you want that?”

Mel nearly choked, completely misunderstanding her intent.