Clip-clop.
"We'll be arriving at Colin territory soon. After passing through a few more territories from there, we'll reach Grandis Academy."
"It seems we won't be too late."
Auditor Marcus nodded at the report of the escort knight, who was unfolding a map. It was fortunate that his sprained leg had almost fully healed thanks to the knight, and the road was a flat plain, allowing them to pick up speed.
At this rate, they would be able to reach the academy without much delay.
While heading towards Colin territory, the auditor opened a notebook on horseback.
"Hmm? Auditor Marcus, what's that?"
"It's my own little guidebook. Something I always carry with me when I go for audits."
"What…?"
"I've written down the essential parts to check during an audit and methods to detect and prevent things like fraudulent accounting, tax evasion, and slush funds."
"Aha!"
Marcus Rutel had been an auditor for over a decade. In other words, this wasn't his first or second time being dispatched for a financial audit.
Therefore, Marcus had compiled a sort of manual based on his experiences. Methods to easily uncover fraudulent accounting and tax evasion techniques, which areas to thoroughly investigate, what methods were commonly used, and so on.
The larger the organization, the larger the scale of manipulation, but that also meant more loopholes were likely to be exposed. Marcus was thoroughly prepared for this audit of Grandis Academy as well.
The escort knight, impressed, soon had a hesitant look on his face.
"But it's Grandis Academy. With the Headmistress there, I doubt there would be any manipulation of the ledgers."
"I also believe that. In the early days of the academy's founding, the Headmistress dealt with bribery and such without mercy. And as the wealthiest person in the kingdom, I'm sure her financial management is sound. I brought this just in case. I'll be conducting the audit meticulously anyway."
"And honestly, even if we do find something, wouldn't it be a problem? It's not just anyone, it's the Headmistress, a Rank 8. And it's the most prestigious academy in the kingdom."
"There are ways to deal with that, so don't worry. But more importantly, is that Colin territory…?"
Even if it was called a territory, there wasn't a clear boundary line. Usually, a city where the lord resided was located in the center of the territory, with small villages, settlements, and farmlands scattered around it.
Therefore, when entering a territory, there was often a sign near the main road that said "xx territory from here," or a small village served as the entrance.
In that sense, Colin territory was a bit unusual. Even though it was a small territory, the city where the lord resided was located right next to the entrance village.
There were usually two reasons for such a layout.
'Either the transit tax occupies a large portion of the revenue, or there are key resources.'
Colin territory satisfied both conditions. The core of their territory management was the iron ore mine, and the transit tax to the academy was also important.
Naturally, Marcus knew that much. When going to the academy for a financial audit, it was basic to research the territories along the way, their characteristics, and what supplies could be replenished there.
But the atmosphere at the entrance to the city was unusual.
"…They're knights. And quite high-ranking, it seems."
"Rank 6? A knight of that level is controlling the passage?"
"The atmosphere is quite tense. What happened?"
Since transit tax was a significant part of their revenue, the entrance to Colin territory was wide and pleasant. It would have been even more so if the heavy iron gate wasn't closed.
Why would Colin territory, which usually profited sweetly from collecting tolls from merchants and visitors heading to the academy, close its gates?
Marcus and the escort knight passed by the merchants and travelers complaining about not being able to enter the territory and stood before the Rank 6 knight controlling the entrance.
"Halt! No one is allowed to enter Colin territory! Wait or turn back!"
"I am Auditor Marcus Rutel from the Royal Tax Administration. I am on my way to Grandis Academy for a financial audit under royal orders. May I pass?"
"…You're an auditor?"
"Here are my orders and identification."
The order dispatching him for the audit and his identification as a royal auditor.
Despite presenting items that worked everywhere without fail, the Rank 6 knight's reaction was lukewarm. He seemed even more suspicious of Marcus and the escort knight.
But after checking the identification etched with mana and blood and the royal seal on the order several times, he sighed as if he had no choice.
"I am Walter, Knight Captain of the Viscount Colin. I apologize for the inconvenience."
"No problem. But the atmosphere in the territory seems unusual. Has something happened?"
"Even if you're from the capital, you must know about the incident that happened at the academy recently, right?"
"Of course. That's why I'm going to the academy for a financial audit."
"Those bold bastards who attacked the academy caused another terrorist attack."
"Excuse me?"
"Damn it. That's why the viscount himself went to the scene, and we're preventing anyone from entering or leaving the territory."
The Knight Captain's explanation was brief. He said that the Wish Cult, the culprits behind the academy terrorist attack, had attacked a village on the outskirts of the territory.
There was no room for doubt, as both the academy and the royal family had declared the Wish Cult responsible. Even though the Headmistress had personally killed one of the cult's leaders, the Wish Cult suddenly appeared and devastated the village.
"Fortunately, there were no casualties, but the property damage was immense. For some reason, they seemed to be experts at collapsing and destroying buildings."
"…How did you know it was the Wish Cult?"
"Well, one of the villagers who witnessed it said they shouted something like, 'We are the Wish Cult!' It could be copycats or a deception tactic, but anyway, the viscount took immediate action. If they weren't careful, those cult bastards could turn this city into ruins like they did with the academy."
"I see."
As the Knight Captain himself said, it was a strange terrorist attack in many ways. There were no casualties despite it being a terrorist attack, and they only targeted houses and buildings. They even revealed their identity, abandoning the secrecy that was crucial for terrorists.
But it wasn't Marcus's job to figure that out. The escort knight seemed to agree, and as soon as the Knight Captain finished speaking, he stepped forward.
"Then can you open the gates now? The auditor is in a hurry."
"Well, the order and identification are real… Just wait a mo—"
"──Hold on. Walter, stop right there."
"Huh? Second Young Master…?"
The Knight Captain, who was about to open the gate despite his suspicions due to the situation, immediately lowered his head at the voice he heard.
A noble with an arrogant expression was approaching with a few attendants.
"Walter, why are you being so careless? Are you planning to disobey Father's orders?"
"But Young Master, he's a royal auditor. His identity is confirmed, so there's no problem…"
"How can you be sure? Those damn cult bastards could be thoroughly disguised. Or they might have killed the real auditor and knight and are acting in their place."
"…Hold on, that's a bit harsh."
"Doesn't seem wrong, though? Don't you think so? Mr. Self-Proclaimed Auditor?"
"…Hmm."
The noble young man, called Second Young Master, was clearly provoking them with his flippant attitude. The escort knight gritted his teeth, but Auditor Marcus remained silent.
The noble young man sneered a few more times and then slung his arm around Marcus's shoulder. It was a clear act of disrespect and a breach of etiquette.
And then he whispered a few words into Marcus's ear.
"But you know, you could be the real auditor. So if you show a little sincerity, I wouldn't mind letting you pass."
"So you want a bribe."
"You catch on quick, don't you? As expected of an auditor who only deals with money. Show me something that won't disappoint me."
"Kingdom Law, Taxation Section, Article 25, Clause 4."
"Huh?"
"A royal auditor, upon discovering economic crimes such as fraudulent accounting, bribery, or tax evasion on-site, has the right to summarily dispose of the matter without a separate trial. This is both a right and a duty of an auditor."
"What?"
"In other words…"
Crack!
"Aagh!!!"
Auditor Marcus grabbed the arm of the young noble draped over his shoulder and twisted it with a sharp motion.
The young noble, caught off guard and in an awkward position, was slammed to the dirt floor and let out a groan of pain.
"Young Master! You bastard! Suddenly…!!"
"Stay back. This is the auditor's rightful action."
"What are you talking about!"
"Didn't you hear? Your Young Master, that excellent piece of trade bait, tried to bribe the auditor?"
The escort knight blocked the Knight Captain, who was about to charge at them. Despite the significant difference in rank, he could at least buy some time.
Meanwhile, the young noble was screaming.
"You bastard! Do you know who I am!?"
"I don't. Do you know who I am? I am Auditor Marcus Rutel."
"How dare a lowly auditor like you! A talentless Rank 1!"
"Did you see my identification? It seems you've been subdued by that 'Rank 1.'"
"You damn bastard! I'll kill—"
Thud.
"Huh?… Huh?"
"An auditor has the right to kill an economic criminal who resists judgment and attempts to escape. Keep that in mind."
A cold pain in his neck, and warm blood.
Auditor Marcus, without hesitation, drew the dagger from his waist and lightly slit the young noble's throat, his eyes filled with a chilling intensity.
It wasn't an act or exaggeration. The auditor was dead serious.
As the young noble fell silent, overwhelmed by the pressure and madness,
"What's this commotion?"
"V-Viscount!"
"Father! Th-this crazy bastard, get him off me! And kill him!"
"You are…"
"Viscount Colin, I apologize for the disrespect. I am Auditor Marcus Rutel."
"…Can I hear an explanation?"
"Of course."
Marcus's explanation continued without a stutter. That he was passing through to conduct a financial audit under royal orders, that the young noble called Second Young Master interfered, and about his rudeness and attempted bribery.
After hearing the full explanation, Viscount Colin opened and closed his eyes for a moment.
"Forgive my foolish son's rudeness. The auditor's actions were entirely justified. But for my sake, would you please refrain from summary execution?"
"Of course. There's no need for a respected viscount like yourself to lower your head."
"Walter."
"Yes, sir!"
"Apologize to Auditor Marcus, and if he requests any supplies, provide him with everything. You personally escort him within the territory."
"Understood! Auditor Marcus, this way, please."
"Thank you for your consideration."
At the viscount's command, the disciplined Knight Captain opened the iron gate and guided Auditor Marcus and the escort knight. Only after the three of them passed through the gate and were out of sight…
…did the viscount look at his second son, who had been lying face down on the ground. He clearly had a disgruntled look.
"Help him up."
"F-father! Why did you let that bastard go! Can't you see this on my neck? That damn bastard just… a noble…!!"
Slap!
"F-father?"
"You idiot."
While the second son held his stinging cheek with a dumbfounded look,
The viscount, having instructed the knights who came with him to take his son to a nearby guard post, shouted as soon as the door closed,
"You idiot! Do you even know who you just messed with!?"
"E-excuse me? He's just a lowly Rank 1 auditor…"
"That's precisely the problem! I heard you've been fooling around all the time, but I didn't know you were this ignorant…!! Trying to earn some petty allowance from a Rank 1 auditor!?"
"F-father."
"You foolish son, listen carefully! What that auditor just spouted about Kingdom Law and all that was complete bullshit. It might be like that in the law, but auditors lost the power to summarily execute people a long time ago!"
"Then why…?"
"You still don't understand even after he held a dagger to your neck!?"
The viscount, gritting his teeth in anger, glared at his idiotic son.
"Listen carefully, there are two types of people you should never mess with. One is someone with higher status or rank than you. Naturally, you shouldn't mess with them."
"W-well, yes."
"And the other is a Rank 1. Especially one who holds a high position!"
"Excuse me? Why a mere Rank 1…?"
"Do you understand what it means for that mere Rank 1 to be in the position of an auditor?! Even though he has lost some of his power, an auditor is still a high-ranking official in charge of audits! And that position is held by a mere Rank 1, and he's maintaining it!"
"…Ah."
"That means those guys have abilities that far surpass their rank, or they're incredibly stubborn!"
It was the same with him quoting an obsolete law and threatening a noble with a dagger. An ordinary auditor wouldn't do that. They would have just accepted the bribe and moved on, as the second son instigated.
But a stubborn Rank 1, especially one from a baronet family, who managed to maintain the position of an auditor, was different.
They were the ones who tried even harder not to be underestimated because they were Rank 1, and they actually achieved it.
Moreover, since he had a clear justification for being offered a bribe, there was no way to find fault with him. At most, they could hinder his promotion, but since this had happened several times already, his promotion had long been blocked, so he had nothing to worry about.
"Especially Marcus Rutel, he's famous for being a man of principle…!! Damn it, what will happen if he comes to audit our territory next time!!"
"Father…"
"You're grounded! I don't even want to see you, get out!"
***
"Please get out. Please, just go."
"…Finance Director."
"God, Buddha, Allah, Heavenly Emperor, please. I haven't begged like this even five years ago, but I'm begging you this time, really…!!"
"Finance Director, get a grip."
He would understand if he prayed to the Goddess of the Church or the Wish Cult, but what was with God, Buddha, and Allah?
Whenever he overused military stimulants or when his mental state was unstable like this, the Finance Director would spout nonsense.
The Headmistress, as if used to it, calmly infused him with aura to calm him down and helped him up.
"…Auditor Marcus has passed through Colin territory, then Markia territory, and now Odel territory. He'll be arriving at the basin I created soon."
"...…"
"Is there… no other way?"
"We've tried everything. We leaked the hair-loss potion, caused a landslide, had the territories restrict access due to terrorist attacks, and even threatened them with a cult attack. But that damn Rank 1 bastard is still coming without rest."
"Finance Director."
"Now the only option left is assassination."
Seeing the Finance Director, his eyes overflowing with madness, caressing a dagger he got from who knows where,
The Headmistress quietly sighed.
"Or should we move the entire academy…? Or manipulate his memories with mental magic…?"
Just as she was about to approach the Finance Director, who was about to lose it again,
Dash.
"…?"
At the sudden sound of footsteps,
The Headmistress quietly looked towards the closed door.
It was an undeniably ominous presence that she had definitely felt before, but…
"We should surround the academy with a basin and build a moat!"
"Calm down."
Before that…
Calming down the Finance Director, who was about to lose it, was the priority…