Death by Taxes (TCG)

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The Royal Exchequer's Office oversees the collection of all of the king's revenues and answers directly to the Lord High Chamberlain. As a rule, the exchequer's office assigns Agents of the Exchequer to each significant portion of the realm, either a county or shire. They are responsible for seeing to it that the king's goal of "a copper for every gold" is collected and passed on to the royal coffers. Because it is possible for any given gold piece to be taxed more than once, however, the treasury often fares far better than this.
In some regions, it is not uncommon for a tax collector to take a little bit extra from the local populace for himself. So long as he does not push the people to the verge of revolt, the king often allows such "minor abuses" to continue. However, revolutions like those detailed in the classic tales of Robin Hood are born from just such "minor abuses."
The following is a fairly complete list of the common fees and taxes for a feudal fantasy campaign.
==Everyday Taxes==
This section details the taxes which are collected whenever they are applicable. Unlike some taxes. which are charged once a month or once a year, these might be collected every day.
===Consumption Tax===
This is a typical sales tax. It is charged on all goods and is common to most economic systems. It is paid to a merchant in addition to the normal transaction cost. Merchants are then charged this percentage of their profits separately. The standard rate for this tax is 5%, or 2 copper piece for every silver piece spent.
===Luxury Tax===
Certain items, like rare furs, jewelry, or ornamental crests, are considered to be luxuries. Their purchase is taxed a further 2 copper piece per silver piece of price. Thus, someone buying a fine fur coat would be required to pay the normal Consumption Tax and then the Luxury Tax on top of it.
===Inheritance Tax===
All wealth and property inherited by a person is subject to a tax of 1 silver piece for every gold piece of value, or roughly 10% of the estate. This is a one-time tax only. However, if the same property is further passed on to a new beneficiary, the estate can be taxed yet again.
===Tolls===
The toll paid at most bridges, roads, and toll booths is 1 copper piece per person or horse and 2 coppers per vehicle (if any).
===Monthly Taxes===
These type of taxes are due about once a month, as described below.
===Market Tax===
Every town and city has a monthly Market Day, when all the local citizens come from far and near to see the latest wares for sale by the oddest assortment of merchants. Every person or beast entering the town or city on Market Day must pay 1 copper piece for entrance. Since Market Day in towns is the common equivalent to the tournaments of the nobility, this small charge is usually worth the wide variety of entertainments.
==Seasonal Taxes==
These taxes are only collected once a year, during a given season. The final payment to the king is due on that season's day of high festival. Often, the tax collectors are busy many weeks, if not months, in advance.
===Spring-Hearth Tax===
Every dwelling, whether serf's hovel or duke's castle is assessed a Hearth Tax. Naturally, the amount paid varies according to means.
Type of Structure	Tax
Simple dwelling 	1/2/6 cp
Large dwelling 	1/2/6 sp
Inn 	5 sp per room
Manor 	1 gp
Castle 	10 gp
In those entries which have multiple listings, the first is for a typical dwelling, the second is for a dwelling in an unwalled town, and the third is for any dwelling within a walled town.
===Summer-Land Tax===
This is a big money-maker for the king, and he can always count on at least a certain amount of income from his estates. It shows quite clearly why land is such a valuable commodity in the feudal society.
Every acre is assessed a function and the legal owner of that acreage is assessed a rated tax. In general, the more useful or developed the land is, the more it is worth, and therefore, the more it is taxed.
Land Type 	Tax/acre
Barren 	1/2 cp
Pond or Lake	1 cp
Uncultivated	1 cp
Woodland 	1 cp
Cultivated 	2 cp
Town 	6 cp
Fortified 	1sp
On the above chart, land which is owned within a non-walled city is deemed to be in a "town" for tax purposes. Land within the confines of a protective wall is deemed to be "fortified".
===Summer-Nobility Tax===
Each family that wishes to display a crest or coat-of-arms within the kingdom must pay 5 gold pieces per year for the king's graciousness. This is part of the reason the king likes creating new nobles whenever he can, whether or not they can afford their own castle, or even own their own home!
===Fall-The Tithe===
All produce, rents, and profits. from the lands themselves are taxed at a rate of about 1 silver piece per gold piece earned, or about 10%. This mostly affects. rich landowners and, therefore, the nobility.
===Income Tax===
At the same time that the Tithe is being collected from the rich, just about everyone else is paying an Income Tax much like our own system today. Each person's income is assessed by the local exchequer's office and taxed at a modest rate of about 1 cp per gold piece earned, or only 1%.
While this may seem extremely fair to our eyes today, the combination of all of the fees and taxes collected over the year, and other manorial charges tend to eat up almost half of a serf's income!
===Winter-Poll Tax===
Every head in the kingdom is taxed according to the following scale. Importantly, while serfs are considered slaves by many societies, they are usually considered free men in the feudal society. So, usually the serf himself is taxed. However, in richer lands the lord is taxed instead.
Some less reputable tax collectors tax both the lord and his servants (who never know any better and are ordered never to complain about anything).
Catagory 	Tax/head
Child 	1 cp
Marketable beast	1 cp
Adult 	2 cp
Riding horse 	1 sp
===Magic Tax===
In realms where magic is relatively common, magical items are considered signs of wealth and power, and therefore get taxed very heavily. The owner of any magic item can expect to be taxed about 1 gold piece per 100 experience points of value in the AD&D 2nd Edition Dungeon Masters Guide. Thus, the owner of ring of invisibility would owe 15 gp while the holder of a vorpal sword would be taxed 100 gp.
Note that all magic from scrolls to potions and even artifacts (if known) is taxable. This is one very good reason why player characters new to an area should keep their magical powers quiet, as even travellers and non-residents just "passing through" can be taxed if the collectors catch up with them. It is therefore possible for characters versed in world-spanning adventures to get taxed many times in the course of a year. However, they can only legally be taxed once in any kingdom, and are given a receipt to prove the payment.
===Sword Tax===
Every weapon in the kingdom is taxed, both as a means of making money and as a means of keeping an eye on the relative power of arms around the kingdom. People in trouble spots buy up weapons at an alarming rate and a good tax collector knows how to see the warning signs of revolution.
Normal weapons longer than daggers and knives are taxed at a rate of 1 silver piece per weapon. Magic weapons are taxed as their mundane counterparts, but are also subject to the previously mentioned Magic Tax.
==Royal Licenses==
It is necessary for the king to keep a tab on the growth of industry, especially if he is to keep his personal monopolies in power. Even if he can't slow growth down. he can at least make some money from the expansion.
===Beggar's License===
Believe it or not, begging has always been a fine way to make a living, and it requires a fair amount of skill and work. The fact that many beggars are actually spies, or are accomplished thieves, has not escaped the attention of the king's tax collectors.
All beggars must have a license to beg, otherwise they get thrown in jail. The license costs 1 copper piece and must be renewed every
season.
===Manufacturer's License===
Any manufacturer of goods (i.e. carpenters, potters, etc.) must have a license. It costs 2 gold pieces per year, but does not insure you of fair competition (see "Monopoly Licenses" below).
===School License===
Anyone who wants to open a school of any kind, or keep it open. must pay 1 gold piece to the state. This money is due only once a year and can be paid at any time. For a one-time fee of 100 gold pieces. any school can be granted a King's License which lasts indefinitely.
===Trade License===
Much like the Manufacturer's Licenses above, tradesmen who create perishable goods like beer. wine, bread, etc., must also have a license to do so. Coincidentally, the fee is the same 2 gold pieces per annum.
===Monopoly Licenses===
In countries where many guilds have been formed, the guild will claim the right to regulate trade in its own area. As a rule, the crown will recognize this right and allow the guild to set prices, determine who is permitted to sell their goods or services, and establish minimum quality standards. Of course, the king expects to be compensated for allowing the guilds such power.
This fee varies from place to place and depends on the goods and services provided, but 5% of the profits is customary. While seemingly high, the guild always boosts prices much higher than normal and guild members end up making more money than they would have without such assistance.
In countries where such monopolies are allowed, the king usually must personally grant such a monopoly, and does so only to a favored friend or someone who has helped the kingdom in one way or another. The guild leadership is only required to contribute 10 gold pieces annually to maintain their monopoly in a given area, but of ten the personal gifts and free services accorded the king by the guild (privately, of course) usually account for a great deal more. However, the aforementioned price gauging and control over the local market still compensates for the lost revenue.
==Legal Fees and Duties==
To bring a suit to the royal court costs 10 silver pieces for the privilege. Also, the loser of a suit must pay the king 10% of the amount sued for, in addition to paying off the claim.
However, no one gets off that easily, as the claim money is considered taxable income, which the winner of the suit has to pay off the top.
Also, any legal documents prepared by the royal court cost 5 silver pieces each for the respective plaintiffs.
===Non-Resident Fees===
Anyone not a native citizen of the realm is likely to pay some kind of tax. Sometimes these are known as "good behavior" fees. because they allow the local authorities to monitor newcomers to an area. In most places, this tax is 5 gold pieces per level per year. Spell casters are noted trouble makers, and are charged twice the normal tax.
All non-humans are assessed a tax of 8 gold pieces per year per level. This is one of the reasons why most non-humans don't like living in human lands if they can avoid it. If non-humans do decide to stay, they can become naturalized citizens after 2 years of residency and no history of criminal activity. The charge for naturalization is 2 gold pieces per level.
Monsters are the most nonhuman of them all, and anyone possessing a monster or even a large animal must pay a fee of 1 gp per hit point of the beast every year! This is the primary reason why travelling carnivals travel so much, as they are always one step ahead of the tax man. Also, it makes owning any sort of rare beast another significant sign of wealth.
==Commerce Duties==
These taxes relate directly to doing business in a feudal society.
===Import Tax===
All goods imported into a kingdom are assessed an average tax of 1 copper piece per 100 pounds of cargo. While this may seem to be a minuscule amount, it adds up when shiploads of cargo are in question.
===Port Harborage===
Every ship is charged 1 silver piece per day for a birth in the public harbor. Private marinas often charge much, much more.
===Import License===
Every shipment of goods brought into a country must have a license. Normal goods cost about 1 gold piece per shipment to register, while valuable commodities like spices and wines often cost twice that amount, or 2 gold pieces per shipment.
==="Coming and Going" Tax===
Naturally, any ship or caravan leaving the country is also charged 10 silver pieces per vehicle.
===Moneylenders' Surtax===
Bankers and other financial institutions are taxed about 5% of their profits per year. This is one circumstance where the Royal Exchequer often takes a personal hand in verifying the accounting books of an institution, especially a rich one.