Campaign of the Month: March 2016
Ptolus, City by the Spire
Most people find Imperial taxes burdensome, to say the least. Every Imperial citizen must pay 3 gp in tax per year—nothing to the wealthy, but onerous to the common laborer. (The tax collector can instead choose to assess the value of a citizen’s current wealth and levy a yearly tax of 9 percent of the total.) Children are exempt from this unless they earn a wage, which means that fewer children work (and instead attend school) than one might suspect. Sometimes a parent convinces his employer to allow his child to work and add the wage to his own—this is more common in the manufactories and workshops of the Guildsman District than elsewhere. And, of course, children who work for their parents typically do not earn an official wage and so are not taxed.
The tax collectors also levy taxes on noncitizens, but not in the same fashion as for citizens. At any time, virtually any government official can demand one silver shield from a noncitizen as an Imperial services levy, as long as the noncitizen has spent the last week in the Empire. Technically, a noncitizen only needs to pay this once per week, but since there is no way to prove that one has already paid the levy, someone without citizenship papers could get charged multiple times.