Legend of the Five Rings Aftermath
Taxes were collected during the Month of the Monkey every harvest season, usually a 60% of everything the farmer had produced that year.
Emperor Hantei Bosai managed to fulfill his father Hantei Ningi’s wishes and established a fully organized tax assessment of the entire Empire.
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Each Clan Champion had a family daimyo, which had several provinces each. In each province was a provincial governor in charge of collecting the taxes and handing them over to the daimyo. There were a bunch of magistrates located in the cities, who in turn collected the taxes and handed them over to the provincial governor of his city’s province.
The tax collector worked on the behest of the Daimyos, who governed the territory given by the Emperor, enforcing his laws and assuring they were obeyed. In exchange, they had gained the right to tax the land they governed. When the Emerald Champion’s magistrates brought in the collected taxes, they were counted in the Hub Villages.