FERH 05

Chapter 05

The reason Lianel was so stunned when she saw Asil wasn’t simply because he was someone she had known in her previous life.

‘Because Asil was supposed to stay at the Academy.’

Asil had despised his family.
He had lost his parents in a feud among relatives over the position of heir.

Rejecting his grandfather, Duke Novantium’s, offer to inherit the family title, Asil had returned to the Academy to become a full professor — all the way until just before Lianel’s death.

‘But to think he’s now both the head of House Novantium and the director of the Special Taxation Bureau…’

Since she had never met the director in person, Lianel had imagined him as some idle nobleman who left all the work to subordinates while he wandered off to play. Never once had she pictured Asil’s face.

‘The world truly is full of surprises.’

To think things could change this much in only three years.

“You can speak comfortably. I’m not trying to show off, but I do have some connections. I could help you transfer to another department — I can’t imagine any sane person would want to keep working here.”

Lost in thought, Lianel stammered at the sudden question.

‘Why is he asking that? It’s not because he actually thinks highly of my abilities…’

The skills Lianel had shown at the Special Taxation Bureau were only a fraction of her real ability, and she knew full well that such a small display wouldn’t earn recognition anywhere.

‘Then what? Is he testing me? That must be it.’

Perhaps Asil simply didn’t want to keep a troublesome transfer under his command.

‘Maybe he’s looking for an excuse to kick me out.’

But Lianel already knew the comfort of living a “half-hearted” life.

‘No way. I’m not getting fired from here.’

“No, I like the Special Taxation Bureau. Because here… I’ve seen the Empire’s hope.”

“Hope?”

Asil laughed.

“That’s an unusual thing to say. Most people call it one of the former Empress’s failed policies.”

You little—!

Lianel nearly snapped at her student’s harsh criticism, but she forced herself to swallow her irritation, reminding herself this felt more like a pressure interview than a real conversation.

“Of course, I know there are people who think that way. But the Bureau was created to restrain the overwhelming power of the Treasury, wasn’t it?”

To carry out any national policy, one had to go through the Treasury. Even if a proposal passed the State Council, without Treasury approval for funding, nothing could be done.

Officials bribed the Treasury, and eventually, if you didn’t bribe them, you couldn’t even get your budget.

That was why Lianel had made the Special Taxation Bureau an independent body — separate from the Treasury.

It was meant to check the Treasury’s independent authority over budget allocation.

“And taxation itself — the old policies were so distorted. When landlords were taxed on their land, they simply passed the burden on to their tenant farmers.”

It was an age where the rich could easily rob the poor to increase their own wealth.

“But special taxes…”

“That’s why redistribution of wealth is so important.”

“Indeed. A fine lecture.”

“Thank you…”

Lianel, lowering her head out of habit, suddenly realized what she was doing.

She was no longer a professor, and Asil was no longer her student. Yet she had just explained the founding philosophy of the Bureau and the need for special taxes as if she were back in the lecture hall.

Asil brushed a fallen leaf from her stiff shoulder and checked the time.

“Oh dear, it’s quite late. You must be tired — go get some rest.”

After dismissing her, he remained alone in the quiet space, letting out a hollow laugh.

“Hope…”

“…”

“Hope, she says.”

For once, he couldn’t stop himself from thinking it absurd.

“Not even funny…”

If Ensillen had been the teacher who gave his life purpose, Lianel had been one of the people who publicly tarnished that teacher’s name.

[They say it was Her Majesty the Empress who ruined Lady Flen’s painting…]

[Coughing blood again? Please, she’s just using her illness as an excuse — she probably doesn’t want to attend the New Year’s Ceremony.]

Ensillen had always been destined to become the enemy of the nobility.

She spoke too frankly, prioritized commoners over nobles, and gave them no real faults to exploit.

The nobles had even created secret social circles to spread malicious rumors about her.

Lianel had been one of their attendees.

Sometimes, she had even been the one exaggerating the rumors.

Asil hadn’t liked Lianel, but his dislike had never been particularly strong. There had been plenty of scum in the Empire who’d done the same thing.

But today, he was genuinely disgusted. He hadn’t expected to see that same scum standing before him, pretending to be virtuous.

‘I can’t tell if she’s shameless… or just too stupid to remember what she did.’

His lips twisted.

‘No… maybe she’s cunning.’

Three years ago, Asil had intended to stay at the Academy and continue his mentor’s academic legacy. When Ensillen had decided to leave, his plea for her to remain had been completely sincere.

If she hadn’t died—
If not for his guilt over failing to be by her side when she passed—
If not for his burning desire to protect her legacy—
He would have remained at the Academy.

But even in death, Ensillen cast a shadow over his life. That was why he broke his own rule and went to see his grandfather.

[Fine, Grandfather, Duke or whatever you are. I’ll do as you wish… so please, help me.]

But one man’s influence wasn’t enough to protect the Special Taxation Bureau.

The one who had stepped in to help Asil then had been the Minister of State, Duke Vinzenheim.

[I’ll lend my support. I may have disagreed with the majority, but I too believe the former Empress lived for the good of the Empire.]

Asil hadn’t liked him, but since he owed the Duke a favor, he couldn’t refuse when Vinzenheim asked him to hire his daughter into the Bureau.

That was why Lianel — who should have been dismissed long ago — still held a government post.

So perhaps she’d heard something from her father and changed her attitude accordingly.

‘Then that speech of hers earlier… she must have rehearsed it.’

The way she’d spoken — smooth and unhesitant like a memorized oration — proved it.

‘Does she really want to stay in the palace that badly?’

Then Asil recalled a rumor about her.

‘Wasn’t she said to be infatuated with the Emperor?’

Perhaps she was enduring a job she wasn’t suited for, all for the sake of a foolish, one-sided love.

Asil scoffed, then softened.

‘Well, even false virtue is better than none.’

The other nobles who had slandered Ensillen were still spreading gossip, pretending to mourn her as if she’d been some doomed woman.

“For now… I’ll just keep an eye on her.”

On Lianel.

Of course, his leniency came with an expiration date.

If she ever opened her mouth and insulted his teacher again, he would never let it slide.

The next day, the Treasury and Cedric began their offensive against Lianel.

Their claim was that she had insulted them publicly.

Asil gathered the entire Bureau staff in the conference room to explain the situation.

“At the moment, the Treasury is strongly demanding disciplinary action against the new recruit. Suspension or pay cuts are among the options being discussed.”

“That’s ridiculous! The Treasury provoked the situation first! Our junior only responded as minimally as possible!”

After yesterday, Wilbrin had come to see Lianel as a comrade on the same ship — the Special Taxation Bureau.
Whether she agreed or not didn’t matter to him.

Abandoning a comrade in trouble? Unthinkable.

“Of course, I agree. It’s outrageous that a capable employee should face punishment instead of praise.”

Asil was unfazed by Wilbrin’s emotional interjection — he was used to it, as was everyone else.

“So I’ve thought about how to respond, and I realized — perhaps we don’t need to take this as a setback.”

“Sir?”

“I admit our actions were a bit aggressive, but it was still within the Bureau’s jurisdiction, was it not?”

Mel’s eyes widened.

“Are you saying…?”

“I’m saying we could use this opportunity to expand our influence — maybe even reclaim the Treasury’s stolen authority over budget allocations.”

Since the higher-ups were now paying attention to the Bureau, Asil planned to present a strong proposal at the upcoming State Council meeting to draw their favor.

“Then, Director, are you planning to have the rookie attend the Council meeting as well?”

Torvan asked.

“Yes.”

The room erupted.

“Is that even allowed?”

Normally, only department heads or high officials attended those meetings.

“Her Highness the Dowager Empress has issued a special directive — to allow working officials to attend from now on, for freer discussion and administrative innovation.”

There were no rank or seniority restrictions, meaning Lianel could attend.

“Then… I can go, too…?”

“There’s no limit on the number of attendees. You’re free to join.”

“I want to go! I’ll stay still like a rock, promise!”

“Me too…”

They were eager not to miss the chance to witness the Treasury getting humiliated firsthand.

‘Wow. I’m actually excited.’

The tension between the two departments explained their enthusiasm.

Since the Bureau had been created to keep the Treasury in check, the two were natural enemies.

While the Empress lived, their feud had stayed manageable — mutual sabotage from a distance.

But after her death, when the Treasury seized most of the Bureau’s authority, things had turned hostile.

“I’d like you to write the report requesting the Bureau’s expansion of authority.”

“Me, sir?”

“Yes. Judging by what you said at the banquet, you’ve been gathering evidence against Count Bartello for quite some time. It wouldn’t feel right for me to steal that achievement.”

Lianel, who had been quietly nodding, froze.

‘Wait… that report’s going to the State Council, isn’t it?’

And just as she sensed the danger—

“If your work is recognized, it’ll go all the way up to His Majesty the Emperor. Quite an honor, don’t you think?”

Asil smiled pleasantly, folding his eyes.

‘What kind of insane talk is this now?’

Lianel’s lips twisted in dismay.