Also, since there is no Emperor yet who can take the lead, some other system must be used to determine who goes first. The system we use is to have the player who has the three of clubs make the first play. This first play must use the three of clubs, but the player can use it in any way that's legal, i.e. he or she may lead with a pair of threes, instead of breaking up the pair to play the three of clubs on its own. That's pretty much everything, except for several special rules. First of all, confusing though this can be, the highest card in this game is the two.
Aces are high, and twos are higher than that.
Secondly, nothing beats a two. Third, Jokers are wild. This of course means that a Joker can be used as a two, or to complete a pair, or whatever. But it also means that Jokers do not need to be given over in tax payments. Thus, a joker can be momentarily thought of as a three when paying taxes, and thus not be the highest card.