Joseph adjusted the gas lamp on his desk, brightening the room instantly with its white light. He then took out paper and pen to start drafting the tax reform plan. The first step was to establish local tax offices in each province.

Although tax collection would still be controlled by tax farmers in the short term, the government needed to start setting up its own departments, hiring staff, and getting familiar with the tax collection process as soon as possible.

When it came to training tax collectors, Joseph hesitated for a moment, but quickly wrote down: "Establish an 'Economics Academy' at the Paris Police Academy, specifically for training tax collectors."

In this era, tax collection was a highly technical job. Knowing which taxes to collect, how to collect them, how to detect tax evasion, and even how to locate taxpayers required extensive experience.

Tax collectors needed to be skilled in economics, law, and criminal investigation. They were more like police officers than government officials.

Once the tax farming system was abolished, local tax offices would need to immediately take over the work previously done by tax farmers. The success of tax reform and a smooth transition would depend on the competency of these tax collectors.

Joseph was confident that compared to the "self-taught" tax officials of the past, those trained at the academy would be far more capable.

Beyond local tax offices, Joseph planned to establish a national tax administration for France, modeled after the IRS from his historical knowledge.

Historically, after France abolished the tax farming system, tax collection was handled by local tax offices. A national tax agency emerged in the mid-19th century to strengthen the country's financial control, serving as a modern economic tool crucial for balanced national development. Joseph decided to implement this idea early.

The tax officers of the national tax administration would have extensive authority, especially in financial matters, even more so than the secret police. They could audit anyone's accounts, freeze assets, and even auction off the property of tax evaders.

For individuals or organizations with tax issues, the national tax administration would also have the power to summon and detain them.

These tax departments might seem unremarkable to people in the 21st century, but they were actually the result of over two hundred years of tax reform across Europe, refined to be the most effective system.

Joseph continued writing out the framework for the tax administration based on his memories:

PlanningWork regulationsTax collection proceduresTax auditsHandling tax arrears

This was a modern and efficient system, designed to be both precise and effective.

At this time, only Britain had something resembling a modern tax system. In other countries, tax collection was still stuck in the feudal era—essentially, a tax official with a few assistants would go door to door collecting money. If someone paid less, no one would notice, and if someone paid more, it was up to the tax official to decide, much like a small-time gangster collecting protection money.

Joseph didn't know how long he'd been writing when he finally yawned and began thinking about how to adjust the tax categories to better suit industrial development.

For example, he considered introducing income tax, standardizing consumption and value-added taxes, and eliminating outdated taxes like the poll tax, military tax, and alcohol tax that were no longer suitable for an industrializing nation.

He breathed a sigh of relief, thankful that he had previously secured control over legislative power. Otherwise, such significant tax adjustments would have faced a lot of opposition.

But these adjustments were necessary to pave the way for France's transition from an agricultural to an industrial economy. It was a challenging task, but Joseph knew that the obstacles in state institutions often posed greater challenges than technological ones in the context of an industrial revolution. Therefore, despite the difficulties, tax reform was something he was determined to complete.

As the clock neared 1:30 AM, Aymard looked at the Crown Prince, who had fallen asleep at his desk, exhausted. His eyes were filled with admiration as he gently covered Joseph with a blanket and turned off the gas lamp.

...

Silesia.

East of Liegnitz.

Colonel Hedwig of the Austrian Royal Hendris Infantry Regiment clutched his left shoulder, gazing at the neat rows of military tents in the distance. He turned to his aide and asked, "Is this the place?"

The aide spurred his horse ahead and soon spotted a sign hanging on the fence surrounding the tents. It was written in both French and German: "Field Hospital."

He quickly rode back to Colonel Hedwig and called out, "Colonel, we've arrived!"

Soon, the two arrived at the entrance of the field hospital, where they were immediately stopped by two French soldiers standing guard.

"Please stop, this is a sterilization area. No entry allowed," one soldier said.

Colonel Hedwig quickly pointed to the bandage on his shoulder and spoke in fluent French, "I'm injured and need treatment here."

His aide hurriedly took out an application from the Austrian military, signed by Marshal Lacy, and handed it to the guards.

"Our colonel is from the Royal Hendris Infantry Regiment. Here's the treatment request with Marshal Lacy's signature."

One of the French soldiers motioned for them to wait and quickly ran into the field hospital.

Moments later, Perna, dressed in a white robe and wearing a man's tall hat, followed the soldier out. She looked at the now-dismounted Colonel Hedwig and said, "Colonel, as per regulations, you can receive treatment here, but we need to inspect your wound and sterilize it first."

Yes, due to the many wounded needing treatment, Perna, as one of the founders and head of the field hospital for the Imperial Guard, chose to stay on the front lines to help the injured rather than return to France with the Crown Prince.

"Why is there a woman in the hospital?" Colonel Hedwig muttered under his breath, clearly annoyed upon realizing that the person before him was a woman. He then looked at the sterilization officer behind her and said, "You must be the doctor in charge here..."

Before he could finish speaking, a carriage sped toward them, stopping abruptly. A very young officer, supported by his aide, stepped out and anxiously addressed the French soldiers.

"I'm Lieutenant Colonel Ferrinac of the 7th Dragoon Regiment. I've injured my leg and need treatment here."

Perna saw the insignia on his uniform—another lieutenant colonel—and said with some difficulty, "There's only one bed left in the field hospital."

Ferrinac glanced at her, confused, and then ignored her as he addressed the sterilization officer. "I have an application signed by Marshal Lacy. You must give me priority..."

Colonel Hedwig, now irritated, interrupted, "I also have a request signed by the Marshal. You should wait your turn."

Ferrinac glanced at the bandage on Hedwig's shoulder and forced a smile. "Colonel, your injury doesn't seem too severe."

He then pointed to his leg. "And I... you see, my calf was pierced by a bayonet. If it doesn't get treated soon, I might..."

"No, no, my injury is also serious," Hedwig insisted, starting to unravel his bandage. "If you don't believe me, look for yourself."

The two quickly began arguing outside the field hospital, neither willing to back down because they both knew that staying in their own side's hospital would likely mean an infected wound and a trip to see God.

However, in the French field hospital, the chance of recovery was as high as 70%. Only here could they save their lives!

(End of Chapter)

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