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Chapter 14 - Taking Stock

Morning light entered Eadric's office through the south-facing window. It struck the air above the desk at a shallow angle and revealed a suspended layer of dust, a thin sheet of particles nearly motionless in the beam.

Beorn sat down without waiting to be invited.

Eadric had been in the middle of standing to greet him. He completed the motion anyway, turning it into something smooth, then settled back into his chair. The composed warmth came back into his face. His hands came together on the desk in their usual position.

"My lord. Good morning."

"Morning."

Beorn already had the ledger open across his knee. A piece of charcoal rested in his other hand. He had taken it from the desk drawer just before and slipped it into his coat pocket.

The habit came without thought. His hand began moving along the ledger's margin.

The marks forming on the page didn't resolve into anything clear. One line curved toward a rectangle and failed to close. Another set of strokes looked briefly like a wall section drawn from above before the shape broke apart. A row of parallel marks began as columns and then wandered off.

He let it keep moving anyway.

Eadric watched the charcoal move for a few seconds without remarking on it. Then the composed warmth came back into his face and he continued.

"I hope the full staff accounting was fitting to your wishes," he said.

"It's fine."

Beorn turned a page. The charcoal continued its motion.

"I'm handling the staff arrangements. If I need anything further there, I'll let you know."

Eadric waited exactly long enough to confirm that no additional explanation was coming. Then he inclined his head slightly and proceeded.

"Of course. Is there something I can help you with this morning?"

"Yes."

Beorn lifted his gaze from the page margin.

"Ashmark's formal allocation. What funds arrives from the capital each year."

Eadric did not need to consult anything.

"Sixty gold marks annually, my lord. The funds are disbursed in quarterly installments. The first quarter for this year arrived in late winter and it was recorded in the accounts. The next installment is expected in two months."

"So about fifteen marks per quarter."

Beorn wrote the number down.

"What does it cover?"

"Administrative operation. Correspondence costs, messenger fees, seal usage, and maintenance of the citadel structure. The crown set that amount several years ago when its assessment of the territory's administrative requirements was..."

Eadric paused briefly, selecting the word.

"Modest."

"Modest," Beorn repeated.

"The territory has generally been considered self-sustaining in practical terms, my lord. The crown allocation addresses formal administrative obligations. The broader operating funds come from territorial revenue."

Beorn studied him.

"And how much does the territory actually generate?"

Eadric's hands shifted slightly on the desk. The movement was small, but Beorn noticed it immediately.

"Revenue comes from several sources," he said. "Mining levies, settlement taxation, road and gate fees, and a portion of merchant traffic using the Badlands routes."

He paused, constructing the next statement carefully.

"In practice, realized revenue has remained well below the theoretical maximum for some time."

"How far below?"

"The collection process is..."

Eadric rotated one hand slightly, indicating complexity.

"It depends on several operational layers, my lord. Mining operations, for example, function under their own agreements with the crews running them. The levy is applied to output, and output has been declining as the nearest shafts encounter the conditions I mentioned on your first day."

"Right."

Beorn set the charcoal down and switched to the quill. That meant the number mattered.

"The mining levies. Who collects them?"

A short pause followed.

"The contracted operations submit their production figures to this office quarterly. Collection is then..."

"Who handles the collection on the ground?"

Eadric separated his hands and then folded them again.

"Historically the practical arrangements have been managed through the mining operations themselves, my lord. They maintain internal accounting and submit those figures here."

"The figures are compared with estimated production before the levy is calculated."

Beorn met his gaze.

"So the operations report their own output and pay based on what they say they produced."

"The system depends on good faith accounting, yes. It's common in territories of this type where the administrative resources for independent verification are... limited."

"And there's no independent verification."

"There hasn't been in recent years."

The faint scratch of quill on paper filled the room for a moment.

Beorn wrote another note.

The charcoal had already returned to his other hand and resumed moving without his noticing. The lines drifted back toward loose shapes. A circle drawn too tight. A diagonal stroke abandoned halfway.

He noticed the motion and set it down again.

"The merchant traffic," he said. "Road and gate fees. Who manages those?"

"The gate fees are collected by the garrison, my lord. Road tolls on the outer routes..."

Eadric stopped and reorganized his phrasing.

"The established toll points on the major routes are maintained and operated by the groups that constructed those roads. Their accounting is submitted here in the same manner as the mining reports."

"The people who built the roads."

"Yes, my lord."

Beorn looked at the note in front of him. The figures arranged themselves quickly in his mind.

Mining operations reported their own output. Road tolls were controlled by the people who built the roads. Gate fees passed through a garrison that had lacked real command for years.

Every revenue source passed through a layer maintained by the people earning the money before anything reached the crown seat.

He knew exactly who had built them.

"Settlement taxation," he said.

"The outer settlements submit annual assessments, my lord. The process..."

Eadric interrupted himself again. His voice now carried the tone of someone describing a problem he had explained many times without expecting improvement.

"Compliance has varied. Settlements farther from Ashmark operate under their own economic pressures, and enforcement has been limited by the garrison's capacity."

Beorn picked up the quill again.

At the top of a new page he wrote another note. Beneath it he wrote a second, much smaller.

He looked at the space between them for a moment.

"So what actually reaches this office," he said. "Not the theoretical figure."

"What came in last year?"

Eadric inhaled slowly.

He opened the drawer to his right and removed a narrow ledger, the kind that should have been much thicker given its purpose. He turned to a marked page and placed it between them.

Beorn leaned forward to examine it.

He stayed silent for several seconds before sitting back.

The number was technically not zero. In practical terms it might as well have been.

It was the record of a territory that had spent years functioning as a private commercial zone while the crown's seat remained in the center receiving the minimum required to keep the arrangement technically legitimate.

Coss, he thought. The most visible operation, not the cause of the whole thing.

The structure had existed before him. This was the pattern of a territory where official authority had never been strong enough to enforce its revenue rights. Private interests had filled that gap completely.

Over time the arrangement had stabilized until the gap itself supported the system. Remove one piece and the rest would notice.

He wrote another note in the margin.

The lines had tightened. The angles were sharper. Somewhere between ease and alarm, closer to it than ease.

He put it aside and continued writing with the quill.

"I'm going to need the records," he said.

"Of course, my lord. Which records?"

"Census, most recent. Garrison payroll. The original establishment document and whatever current version exists. Supply records for three years. Revenue accounts for three years. Correspondence from the last three representatives, formal and informal."

He looked up.

"And the capital correspondence going back five years."

Eadric's expression remained composed. He turned toward the young attendant seated near the entrance.

"Aldred. Begin with the garrison records."

Then he faced Beorn again.

"The census is eleven years old, my lord. It may not..."

"I'll take it."

"Of course."

Aldred had already left the room.

Eadric folded his hands again.

"Some correspondence from earlier representatives may be incomplete. The previous administration's records contained... gaps."

"I'll take whatever exists."

The next hour passed in Aldred's trips to the archive.

As the search reached deeper into the storage stacks the trips grew longer. The documents arrived in bundles tied with cord, their outer sheets coated with dust from years without handling.

Eadric presented each bundle methodically, placing it on the desk and identifying it aloud with the exactness of someone who knew the filing system cold.

Beorn filled the first page and then moved to the margin of the one behind it.

When the supply records arrived in three tied stacks, Beorn studied their thickness.

"These represent three years," he said.

"Yes, my lord."

"They're thin."

"The recording practices have been... consistent with the available administrative capacity."

Beorn placed them with the rest and did not comment further.

Aldred returned for a fourth trip.

The accounts arrived as a single slim volume, which confirmed what the earlier number had already shown. The correspondence came in two stacks.

One from the most recent representative. One older stack that Aldred placed quietly between them.

Eadric didn't touch either stack.

He fixed his gaze slightly to the left of them and his face gave nothing away.

Beorn looked at the older stack, then at Eadric.

"That should be everything."

"Yes, my lord. I believe so."

"Thank you for your time."

"Of course."

Eadric paused briefly.

"Is there anything else I can clarify while you're here?"

"I'll come back after I've read them."

Beorn stood and lifted it, then glanced at the pile of documents.

"These will come to my room."

It required two trips each for Aldred and the second attendant who had joined midway through the morning.

The corridor between Eadric's office and the residential section was unchanged from the previous nights. The stone floor was worn smooth, the wall sconces unlit in daylight, the air carrying the faint cold scent of morning stone.

Walking it now carried a different quality.

The attendants moved ahead carrying stacks of documents. Years of quiet neglect were physically leaving their storage place and moving somewhere they would finally be examined.

Eadric stood in his doorway and watched the last trip depart.

He didn't come out into the corridor.

The room looked different once the documents arrived.

There were more bundles than the desk could hold. They spread across the chair, the floor near the window, and the windowsill itself.

Beorn paused in the doorway and studied the arrangement.

Then he stepped inside.

He moved the displaced chair back where it belonged, cleared enough space, and sat down.

He opened the garrison payroll, starting with the original establishment document. The paper had grown soft along the folds, left in one position long enough that it no longer remembered any other.

He began reading.

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