The Exalt [Cultivation Fantasy]

Oscar sat in the main hut of the Firebear gang, now renamed the Azure Sea Company. Various papers were scattered on the rough stone table, now cleared of food. These papers were useless, containing only odd notes about rumors or gossip. To think the gangs of the outer regions were so unorganized.

"Boss, I'm sorry for our poor record-keeping. But we never needed to do so in the past. We always just took a certain amount from the towns to ensure we can keep up the tributes to the Lord of Brightburn and some for us." Desmond chuckled strangely.

"Lord of Brightburn…." Adam explained the Four Lords to them a while ago. The Lord of Brightburn ruled over the western region and was an expert in the peak of Greater Knight Exalt. Unfortunately, The Burning Valley didn't have many resources suitable for Marshal Exalts. However, the Four Lords were by no means weak. Even Adam spoke a bit solemnly when referring to them.

Facing these Lords would be no simple task. Oscar wondered how they would ever match up with a ragtag group of unhinged marauders. Rubbing his temple, Oscar said, "From now on, we keep a record of everything. First, take a census of the villages and towns. Their names, ages, Exalt realm if possible."

"Yes, Boss!" Desmond bowed and exited the hut. Oscar breathed out in relief, feeling grateful to Celestina. Those reading sessions and conversations with Celestina sometimes veered into governance and leadership. He could only try to emulate some of her regal bearing and rulership. It looked as though it was working for now.

"Haaaaaaah. I can finally talk." Avril sighed. Trying to speak in a manly voice didn't work out for her, so she decided to keep quiet the whole time, playing the role of a silent, mysterious person. Oscar chuckled at that idea. How could she be so carefree at times like this?

"Agreed. It will be tough to stop talking all the time." Erden stretched out his body, releasing all the tension.

"So, why the census? Do we have to know how many people there are? She wonders how much more she'll have to write." Avril looked over the sheets of paper she wrote on. Beforehand, each new Azure Sea Company member introduced themselves with their names, realm, abilities, armaments, and anima. She was in charge of recording them for her writing practice.

"According to a book and backed up by an amazing person, a census is necessary to understand the demographic, the occupations, general wealth, needs, and taxability," Oscar recalled the general ideas of governance. "The most important part is the taxability."

"Taxability? We're still going to extort from the villages and towns?" Avril asked, looking conflicted about the idea.

"Kingdoms and Empires do the same. However, we will use it for a different purpose than lining our pockets. The yearly tribute is so expensive that the marauders have no choice but to extort a lot. However, we're going to stop giving yearly tributes to them. So I need to figure out the sweet spot of an amount to lessen the burden on the villages, pay the marauders more, so they're happy, and use the remainder to fund bettering the villages." Oscar explained.

"So that's why you need the census. Alright, King Oscar, let's lead our small country into a large empire." Avril playfully bowed and teased.

"We'll have to wait for the census to know our next step. For the time being, are you comfortable in those clothes?" Oscar asked. To further her disguise as a man, Avril wore the same clothing as Sevon's, a butler uniform with white gloves. Sevon never mentioned why he wore butler's clothes, which only furthered the mystery of his background.

"It's comfortable, except for the front. Ugh. It's too tight." Avril patted her now thin chest. Oscar looked away with a slight flush. He recalled that awkward night and wished to find a hole to crawl into. "But, I'll make do. She's happy to be here and wants a good chance to show off her Reis."

"And yet, you won't say how you were trained," Oscar scoffed. He held out a mask to her. It was a smooth mask, half-exposed with a hole for an eye to peep through. "I made this earlier and forgot to give it to you. That should hold better than the cloth you're using."

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Avril held the mask in her hand gently, her eyes quivering. With a nod, she whispered her thanks and turned away to put it on. When she turned back, the mask looked like a perfect fit. It covered her forehead, exposed the side of her face that Oscar was familiar with, and finally allowed her other eye to see the world. Her two golden eyes shone brightly. Avril waved her hand over the new open eye and smiled.

"Not bad, isn't it? I can finally see your other eye. Eyes only shine brighter in pairs." Oscar nodded at his handiwork. He couldn't have done it any better. Avril's smile and tears of joy were enough affirmation.

A day later, Desmond finally returned with a small stack of papers. He spread them across the table to allow everyone to see them all. "Here are all of the records. The villages have around a hundred, and the towns are larger, around three hundred. Fifteen villages and five towns make it around 3000 people."

"And just thirty of your gang could control the entire area?" The sheer number of people surprised Oscar. There were far more people than he thought. This did not bode well.

"We only idled around in our base, only acting if someone invaded our territory. So, there was no need to control much." Desmond explained.

The reason became clear with Desmond's words. Oscar realized it might be very difficult to govern the populace more closely. However, he had a deadline to meet. He could only take a gamble. "With these numbers and the amount you were taking away, we'll cut down the collection from villages and towns to one-third of the original price."

"A third? If we go down that much, we won't be able to give the yearly tribute." Desmond dropped his hands on the table.

"We won't be paying the yearly tribute."

"We're not paying it?" Desmond looked shocked and nearly dropped to the ground. "But we'll be angering the Lord of Brightburn."

"If you're worried for your gang and your life, you don't have to be. Do you think I came here with a haphazard plan? I have a strong backing of my own. Trust me. The Four Lords will be gone soon." Oscar forced out the last part. To tell another to trust, while he himself didn't trust Adam and Sevon fully, didn't agree with him. Sighing inwardly, Oscar approached Desmond and said, "I did promise to take you to greater heights, so just do what I say, and you will be well rewarded."

"What kind of benefits are we talking about?" Desmond asked. In the end, greed trumped anything.

"According to this, you keep a sizable chunk of the offerings to yourself as the former leader. You will continue to receive that amount and some more. You will be the captain of this place under my direct leadership. And I will help you become stronger." Oscar knew he grasped Desmond's attention. The gang leader's eyes' glinted with desire.

"Yes, Boss."

Oscar and Avril took charge of the base. Oscar went around all the other villages and towns to introduce himself as the new leader and the changes that would be made. Anyone who opposed it could leave or challenge him. No one stepped up. Instead, they all cheered at having to give way fewer tributes. He also opened up recruitment for people who wanted to join his Azure Sea Company.

He had to train a well-organized force to conquer the rest of the outer region. Little wonder how the Four Lords maintained such an imbalance of power between the center and outer regions. Everyone in the former Firebear gang had little appropriate spells and discipline. Their raw combat ability was strong but untamed. Oscar focused on training them and the recruits, offering some of the recorded spells he had as rewards, along with his crafted armaments and Avril's elixirs, though she could barely make grade twos.

A month later. Avril desperately held her calm and stoic face while walking over. Around her were several women comprising some recruits, old members, and hired servants. All of them were clamoring for her attention.

"Vice-Leader Arthur! I made some snacks. Would you like some?" One bashfully held a pouch.

"Move!" Another woman shoved the other. "Vice-Leader Arthur, can we train together? Boss Oscar's lecture was a bit confusing. I need some advice. Maybe in that small hut over there."

Avril nearly broke apart. She clenched her teeth to keep her lips from trembling. She ignored all of them and continued walking. To run would only make them more drawn. Within a certain distance, the crowd went away, and Avril sighed in relief. Inside the main hut, now fixed up, was Oscar looking over more papers.

"I'm so tired. Oscar, I can't keep doing this." Avril sat next to him and leaned back in her chair. "Is it time to sleep yet? I want to take this off."

"Not yet," Oscar chuckled. Avril disguising herself as a man and staying silent backfired hard on her. Now, instead of men chasing her, she was being chased by the women. Apparently, from what he heard, the image of a pretty man with a mask who never talked created an aura of mystique. The women spread that Avril, or Arthur, her male personality, would talk and show his face to the one he loved. Oscar nearly burst out laughing again.

"Just let me go bury myself in a ditch. She feels sorry for all the women who think she's a man. Please tell me you have some good news." Avril buried her face in her arms.

"I do. It's about time now. We made good progress. It's time to invade other territories." Oscar declared. The long preparation finally yielded the results he wanted. It was time to conquer the rest of the outer region.

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