FERH 19

Chapter 19

Late in the evening.

“I’m exhausted.”

Lianel rolled her stiff shoulders and cracked her neck.

It wasn’t just overtime that made her this tired.

Unexpected situations could happen anytime.

It had been the same when she was a professor, and even when she was the former empress—she had been tripped up countless times by unforeseen issues.

But the real source of her fatigue lay elsewhere.

“Y-you’re really not going to transfer out, right? No job change either?”

“I don’t know why you’re making such assumptions, Senior, but I have no such plans.”

Lianel was someone who was genuinely prepared to bury her bones in this department.

Mel flared up.

“That’s only because this place used to be a relaxed department with no overtime…!”

Oh.

Lianel was genuinely impressed.

How did she find out?

Since Mel had acted distant from day one, Lianel thought she simply preferred to keep others at arm’s length. Yet somehow she had correctly grasped that part.

“That’s not the reason.”

“Really?”

Really. And Lianel had a solid motive.

“Yes. Changing jobs isn’t something you can do ‘half-heartedly.’”

Job hunting was about showing just how valuable an asset you were.

Even when you put in your full effort, it barely worked—so showing a lazy attitude at a time like that would only hurt the outcome. Lianel knew that well enough.

“You’re using that as your reason?”

Mel twisted her face with anger.

As if—what place in the world was out of reach for you, anyway!

In any case—

Only after Lianel solemnly swore that she had no plans to leave, and that even if she ever did want to, she would notify them in advance—and that such a decision would never be because of Mel—did she manage to leave the government building.

Her work seems decent enough, but her comprehension… Is that why she’s in the Special Taxation Bureau?

Thinking something that would have outraged Mel had she known, Lianel hitched up her slipping bag strap.

Maybe because she was heading home far later than usual, the silent surroundings felt oddly awkward.

After who knew how long—

“Heading home now?”

Lianel hugged her bag and turned around.

As she expected, the person calling her was Director Ashil.

“Yes. But what brings you here at this hour, Director?”

His office had been empty by the time she finished work.

She figured he must have left early—she did not expect him to still be in the palace like some unsettled ghost.

And with such a haggard face, at that.

“Did something happen?”

She hadn’t meant to ask—it was almost impulsive—but she couldn’t not ask.

Something fragile, holding him together, seemed to snap. The faint smile on Ashil’s face faded.

“Something… happened.”

He stared at the floor for a moment before speaking.

“I couldn’t do it.”

On some distant day—

I… couldn’t do it.

His voice now was painfully similar to a disheartened student standing before a failed task.

“I couldn’t persuade the higher-ups… meaning Her Imperial Highness the Empress Dowager. I couldn’t stop the excessive workload being pushed onto you all.”

Lianel looked at him with clear eyes.

“And why is that your fault, Director?”

“Well, it’s the agency head’s job to coordinate and negotiate schedules with the higher level, isn’t it?”

“….”

“So that means I failed to do the work given to me.”

Ashil drooped his shoulders miserably.

“I went back to offer help late, but the lights in the building were already off.”

A strange emotion washed over Lianel.

She had thought he’d disappeared to loaf around somewhere.

Yet her once-beloved student had gone to carry out his responsibilities as a superior…

And when it didn’t work out, he had rushed back here.

Despite being so deeply disappointed himself—

Good heavens.

It was pride.

Whose student is so diligent like this?

“Fortunately, I secured all the materials we need. We just need to compile them tomorrow morning.”

“You did everything yourself, didn’t you?”

Lianel didn’t deny it.

“As I’ve said before, I’m worried you may be overexerting yourself.”

No matter how capable Lianel was, she was still human.

Everyone had limits.

Her remarkable teacher had collapsed under the stones thrown by dozens—hundreds—of ordinary people.

Humans were strong, but also fragile.

“I’m fine.”

“I assumed so. Until now, you’d always left work right on time.”

So he knew even that.

“This time was unavoidable.”

When the upper ranks ordered something, civil servants had no choice but to follow—especially those at the bottom.

“…I wished you all would slack off.”

“I know what sentiment you’re expressing, but no civil servant is going to risk their position like that.”

“I know that too.”

Ashil smiled bitterly.

“I’m only saying this because I’m incompetent.”

Lianel felt frustration rise.

“Why blame yourself? This situation arose from the upper ranks’ capriciousness—something you could not intervene in. A person’s value does not fall because of a single failure.”

Ashil, who had been staring at her for a long while, let out a small laugh.

“You sound just like my teacher.”

Like the day he was left at the academy while she departed for the palace—

“!”

Lianel flinched.

Realizing his slip, Ashil quickly adjusted his expression to blankness. Thanks to that, Lianel managed to hide her own fluster.

“Thank you for your concern. But I assure you, there’s no need to worry.”

Because—

“I genuinely like the Special Taxation Bureau.”

It wasn’t a lie.

People here saw her as eccentric, yes—but they didn’t doubt her ability, nor did they envy her.

If she was strange, then fine—she was strange.

If she was understandable, then fine—they understood what they could.

They accepted her existence as-is, without trying to reshape her in any way.

A calm and peaceful daily life—something she had never gained as empress—was something she could enjoy only as Lianel.

“I’m glad to hear that.”

Having regained his composure, Ashil smiled his usual neat smile.

“It’s quite late. Since our conversation caused this, allow me to escort you home.”

And then—

“Of course, it’s not appropriate for a superior to know a subordinate’s home address, so only part of the way.”

He added the “consideration” in a way that made it impossible for her to refuse.

“Thank you—I’ll accept your kindness.”

The day of the state affairs meeting.

“So those useless pests actually pulled it off?”

Finance Minister Royhelm received a report worthy of fainting.

In a situation where only two days—no, technically one and a half—remained before the deadline, they had received that absurd order and—

Those wretched Special Tax Bureau pests had actually finished it.

We couldn’t have done that amount either!

He could no longer call them “pests,” but Royhelm didn’t bother correcting himself.

From the outside, the explosive workload dumped on the Special Tax Bureau looked like the Empress Dowager’s whim.

That was half right and half wrong.

The Empress Dowager’s “whim” had been triggered by Royhelm.

He had squeezed every connection he had—barely any—to persuade her close aides so the Special Tax Bureau couldn’t submit their report.

And yet this is the result?!

Now, this would only expose the Special Tax Bureau’s competence.

“What should we do?”

One of the Finance Ministry officers trembled.

Once that report was released, many heads in the Finance Ministry were bound to roll.

Royhelm might keep his position since he was the minister, but a mere underling like himself would be cut immediately.

“Maybe we can steal the report—”

“No. Absolutely not.”

Such a petty trick was something only an amateur would attempt.

Besides, Cedric had already tried that once—and failed.

The Special Tax Bureau would surely be prepared for that angle.

“If they submitted a report under such pressure, there must be flaws.”

“…!”

“We attack those flaws.”

The officer let out a relieved grin.

“You intend to undermine the credibility of the entire document!”

“Exactly.”

No matter how excellent a report was, if it couldn’t be trusted, it was nothing but gossip.

Fortunately, Royhelm had prepared a move in advance—so he believed he could overturn the game.

And so, the state affairs meeting began.

Royhelm skimmed the submitted report.

There it is!

He found what he was looking for.

But instead of revealing his delight, he cleared his throat to hide his expression.

“The report submitted by the Taxation Bureau is impressive. Not only in length, but also in its clarity. The lists of tax evaders and delinquents are easy to check. Well done.”

Unexpected praise.

Both Finance Ministry officials and Special Tax Bureau staff stared at him in disbelief, as if wondering whether he had flattened his brain before coming.

Of course, Royhelm had other intentions.

Compliments were merely a setup for criticism.

“But why is the tax evasion case of the Vincenheim family not recorded?”

His lips twisted as much as the look in his eyes as he stared at Lianel.

“One might suspect the reporter deliberately omitted it because it is her own family.”

The tone was so openly mocking that even people not involved felt their chests tighten with anger.

“My answer is simple.”

But Lianel remained calm.

“My family did not commit tax evasion.”

The time for counterattack had come.