296 First job of the New Year.

A church in the city of Fontana.

There, successive knights were gathering from Fontana territory.

A few moments ago, at a time when the years change, knights usually gather from all over Fontana territory, but there are many of them.

That would be natural, too.

Because in the past year the territory of Fontana has bounced about three times higher than before.

But what was a little out of the ordinary was that knights get together a little earlier than usual.

This is to give a New Year's greeting to the lord of the aristocracy who normally governs the territory, but only this year for the funeral of the deceased Carlos.

In the end, Carlos' funeral ended in the winter months before the year went down.

Even if we were to perform Carlos' funeral to a large extent, we needed to gather knights from all over the place, and the idea is that it would be difficult to do so many times, so that we would have one chance to get together at a time.

As a result, it was about 10 days after Carlos' funeral that the time had come for the year to dawn.

The knights gathered as the snow fell with Sin Singh.

The knights ruling the Urk district, the former Urk territory, had mostly come to the city of Fontana.

However, there are slightly fewer knights in charge of the former Arborest area.

This was because the territory was taken from the Arborest family and the west had not yet been fully stabilised because not so much time had passed.

Ghana of the Ikes family is here, but Vargas remains in the Arborest district to defend the territory.

But still, a great many knights gathered.

The funeral of Carlos was held in it.

Carlos sleeps in a coffin placed inside the church.

Even so, that body was not fully aligned with the five bodies.

It must have been a very intense battle after being raided during the King's convoy.

There are areas all over the body that have been wounded and lost.

Rather than that, the convoy was devastated and fled with even the surviving Lion's body.

Carlos' body, which could later be recovered, had been heavily damaged.

But Carlos, once asleep in the coffin, looked asleep with a serene face.

Embalmed with the meme to see if the body had been repaired.

Bishop Paul mourns the coffin in which the body of Carlos was delivered.

He prays to Carlos' body toward the coffin and preaches a theory containing thankful words and doings toward the next gathered knights.

That's finally over.

"So, Sacred Knight Ars von Barca, Previous"

"Ha."

"Pray to Carlos de Fontana, the Fontana family's predecessor, as the Fontana family's proxy"

"Yes. Dear Carlos, I'll take care of the rest. Be sure to protect the Fontana family."

At the end of the funeral, Bishop Paul called me out front, and I send Carlos the last word.

That's how I activated the magic.

The Fontana family is proud of its superior magic, [Ice Summoning].

An ice elf with a sphere of blue light called by my chanted spell floats around.

I gave the order to the ice sperm.

I said freeze it in a coffin with Carlos in it.

The next moment, the inside of the coffin froze into the cocoon.

Apparently, this is the way the funeral is performed against the owners of the Fontana family.

Does it mean sending out the former Lord with superior magic that can only be used by the principals?

It should be done by the next main player, Garrod, but I just can't let the toddler do it.

That's why I represented him.

The same goes for speeches I've made before, but this kind of thing makes for a surprisingly good performance.

Thus, I again succeeded in showing the knights gathered from all over the realm who was leading Fontana.

"Happy New Year, Master Ars. We pledge to work for the Fontana family this year."

There was a funeral for Carlos, and after a little time, a New Year's greeting was now given.

It snowed after the funeral, and when I behaved under the brand "Carlos de Fontana" as the new liquor I was also offering at the funeral to the knights I had nothing else to do, I seemed to get a better rating than this one expected.

Maybe he liked the fact that it was particularly frequent.

Everyone drank heavily as they mourned Carlos' death.

By the way, I barely drink because I'm just a kid, but I often admire that it's something I can drink so much.

After the liquor festival lasted for a few days, it was also on behalf of Garrod who responded to the knights who came to greet the New Year at the dawn of the year.

Everyone keeps their heads down on me.

but surprisingly there are a lot of them and this is going to end the day.

I thought Carlos used to do this.

"Oh, Master Ars, what the hell is this all about? This is the tax revenue we pay to Fontana this year, isn't this some mistake?

"No, it's not a mistake. It's like paying more taxes than leaving the territory to you."

"But this is too much of anything. You can't pay a tax like this."

"That can't be right. This is due to calculations made out of the area of the field out of the size of the land and predicting the yield of wheat that can be harvested. We've got a lot of room."

"Such an idiot. I have never had such a harvest before. If you did the calculation, it is assumed that the calculation is incorrect."

"... oh, I see. Haven't you made any improvements to Barca's agricultural land? Agricultural land improvement is a sufficiently achievable figure, so let's redevelop the land."

"No... Barca's farmland improvement must mean your men's dispatch, which we've been doing for a long time, right? Wouldn't it be strange to pay taxes you can't achieve without doing that?"

"That's not true. Instead, if we improve agricultural land, we should be able to secure more finances than ever with enough room and surplus to pay taxes to the Fontana family. But not doing it is negligent. In some cases it may be judged to be without qualities to govern the land, so consider it."

"Gu, I get it. Think about it."

Most importantly, it takes a lot of time to talk to each knight because there is a lot to talk about.

The most common one in particular was about tax revenues.

Essentially, a knight with territory is ordered to pay taxes from taxes taken on the land to the Fontana family, the superior ruler.

But that was the problem.

There is a clear division between the land where wheat can be removed and the land where it cannot be removed in Fontana territory.

Besides, that's not a factor such as terrain.

It was very different whether Barca had ever asked him to improve his farmland.

In the Barca contingent project, farmland improvements had been made to the knights' lands everywhere, but the land that had asked for it had dramatically increased yields everywhere.

But not all knights were asking for agricultural land improvements.

Anyway, this one was asking for money.

Whether to make a request or not was left to its knightly territory.

But when I became the principal agent of the Fontana Territory, I decided that taxes would be tight due to the size of the fields.

Even the same size makes a difference in yields in lands not made into land maintained by Barca.

And what I used as the basis for the calculation was the harvest on the former's improved agricultural land.

When that happened, it became the first kind of tax that could not be paid on old farmland.

Blame is on the knights of the land, but I can't give this one away either.

Anyway, it's important to me how I raise my tax revenues on Fontana territory.

I'm sorry about them, but I owe them money from me, but I'm going to ask them to improve their farmland.

Thus began the territorial management of the Knights of Fontana and the Bees in New Year's Eve.