Silbran Financial Plan
Lion Age 605
Penned by Master Corvo di Talmerin
Effective as of New Year’s Day, Lion Age 605
Article I: Land Parcels and Provinces-
-I.A: Recognition and Declaration of Authority-
All provinces within the Valley of Stragosa are property of the Empire, the Throne of God on Earth. Silbran recognizes the authority of Stragosa’s rulership to all provinces within the Stragosa Valley with notable exception to those provinces in the Stragosa Valley which are granted by His Eminence and Imperial Majesty Siegfried von Herkheist to the Baroness, Lady Evelyn Drake. These lands, held under the banner of House Drake and the city of Silbran are to be considered right and lawfully under the rules, laws, and edicts of both His Imperial Majesty and those agreed upon by Rogalian Parliament which are agreed to hold affect over all provinces of Rogalia without exception.
-I.B: Stewardship and Management of Provinces-
Any Noble Vassal to House Drake or HIghborn citizen of the city of Silbran may petition for or be granted Stewardship of the provinces controlled under the banner of House Drake at the discretion of Her Grace, Baroness Evelyn Drake. Her Grace shall reserve the full right and authority to remove these lesser nobles or vassals from their positions of Stewardship at her discretion. Any gathering or production done within the provinces held by Silbran, unless explicitly negotiated otherwise with the Master of Coin shall be split 30/70 in favor of the Provincial Steward except in regards to precious metals and stones which will be split 20/80 in favor of the Provincial Steward.
-I.C: Taxation of Provinces-
All Provinces under the banners of House Drake and the City of Silbran, including those which are held in stewardship by vassals or other lesser nobility, shall pay all due taxes to the city of Silbran by way of the Master of Coin. In the absence of the Master of Coin, Taxes may be paid to the Seneschal, or to Her Grace, Baroness Evelyn Drake.
Taxes shall be due no later than the second forum of each season (Late Spring, Summer, Autumn, and Winter) at the close of Market on the second day (Saturday, no later than 4 bells). The Rate of Taxation is thus:
-Fifteen Silver Pieces per Province
-10% of all Gathered, Produced, or Manufactured Resources, Goods, Commodities, or Supply Units.
-60% of all Precious Stones and Metals, (Gold, Silver, and Jewels)
Article II: Cities and Districts-
-II.A: District Magistrates; Responsibility and Authority-
At the will of Her Grace, Baroness Evelyn Drake, any Highborn citizen or citizen of Silbran in good standing may serve as Magistrate of a district. District Magistrates are responsible for managing and administering their district. They are authorized to accept payments for use of city lots, administer the issuance and execution of warrants and administer justice in the form of levying and collecting fees and fines on behalf of the Master of Coin and/or the Lord Marshal. It is the responsibility of the District Magistrate to see that all such fees and fines collected in this manner are reported to both the Master of Coin and Lord Marshal. Additionally, District magistrates are authorized to collect taxes from the citizens of their district on behalf of the Master of Coin. District Magistrates are also responsible for making certain that any fees, fines or taxes collected in this manner are reported and delivered to the Master of Coin as soon as possible.
-II.B: Lots; Property Lease, and Management-
Each district is separated into lots. City Rulership reserves the right to claim and utilize lots for any purpose deemed necessary. Barring reservations placed upon a lot by city rulership, any district lot may be leased by any lawful citizen of Silbran and further developed for the purposes of housing, business, or both. All requests for lease of a lot shall go through the local magistrate of the district for initial consideration and all such petitions shall include a plan for the development of each leased or rented lot. After the local magistrate has approved the petition for lease of a city lot, they shall forward that request to the Master of Coin and Seneschal. All such requests must receive final approval from both the Master of Coin and Seneschal. At any time, and for any reason, Her Grace, Baroness Evelyn Drake, may revoke or otherwise deny the leasing of any city lot as is her right as ruler. It should be noted that while Her Grace, through the proxies of her Seneschal and Master of Coin grant citizens permission to do as they will upon the properties that are leased to them, Her Grace maintains full rights and ownership of the land. All lots have an initial Leasing fee of 20 Silver +the assessed value of any pre-existing buildings or structures. The assessed value of these buildings or structures is based solely upon the value of materials used to construct the building plus/minus any additional improvements or defects.
-II.C: District Taxation-
As each district is further divided into lots, each lot is taxed based on its individual value as well as taxes levied on any business in the form of both monetary taxes and a tax on goods. District Magistrates are responsible for the collection of all taxes, fees, and dues within their district. All taxes, fees, and dues thus collected are to be recorded and delivered to the Master of Coin no later than the second forum of each season (Late Spring, Summer, Autumn, and Winter) at the close of Market on on the second day (Saturday, no later than 4 bells). Tax rates for all lots and businesses are thus:
Lot: 5 Silver/Lot
Coin: 20% Coin Revenue
Goods: 20% of goods produced
Article III: Guilds-
The city of Silbran recognizes the necessity of guilds and encourages their existence and enterprise. Any citizen of Silbran may petition the Master of Coin to recognize and establish the monopoly of their guild’s trade. Like other businesses, guilds pay taxes but there are certain addendums or changes
-III.A: Guild Requirements-
Any founded mercantile organization may apply for guild status. In order to be considered for guild status and granted recognition, the prospective organization must meet the following criteria:
-One Master for each Craft the Guild Seeks to claim a Monopoly on. (This may be one individual who’s mastered all relevant crafts or several people who have mastered a single craft)
-One Executive Officer to act as a liaison between the Guild and other organizations such as the city or other guilds. This individual also serves to break ties in diplomatic voting processes and to mediate disputes between members within their organization.
-One Contract Officer who is, at the very least able to understand the terms and conditions of contractual trade agreements and mercantile contracts, and who is responsible for the wording and negotiations of such contracts. This individual may or may not also fulfill the role of Guild Executive
-The prospective Guild must demonstrate an ability to meet the needs of the city of Silbran in terms of service and production regarding every monopoly which they seek.
-The prospective Guild must submit a leasing proposition to the Master of Coin outlining their plan for the construction of a local guildhall or meeting place (or renovation of any such existing buildings) and any other buildings which they shall require to produce their goods or provide services.
-The prospective Guild must be willing and able to pay the annual fee to secure the monopolies they seek to claim.
-III.B: Guild Monopolies-
Each guild who meets the above criteria will be granted a monopoly on the crafts or trades they seek, provided that another guild does not already claim a monopoly on that craft or trade. In certain special circumstances, two guilds may agree to share monopolies to better stimulate local trade and economic growth. As a result, the Master of Coin may grant them special compansations with the permission of Her Grace, Baroness Evelyn Drake. Each guild must pay an annual fee of 40 Silver for each monopoly they wish to claim. Each monopoly will be clearly outlined in the guild charter (a specific contract that each guild maintains with the city), and will be subject to review each year in Early Winter. Upon this review, either the Master of Coin of the Guild Executive and Contract officer will decide if the charter is to be renewed, renegotiated, or revoked and canceled. The city maintains the right not to renew each guild’s contract. Should the city end it’s term and choose not to renew a guild’s contract that guild may continue operating, but does so without it’s monopoly. The only exception to this is if the monopoly is granted to another organization. Any individual found in violation of a guild monopoly shall face a punitive fine of 100% per transaction. 20% of the illicit sale revenue shall go to the city of Silbran while 80% shall go to the guild who’s trade monopoly was infringed upon.
-III.C: Guild Dues and Taxation-
All guilds shall, in some form or another, collect dues from their members. What an individual guild chooses to charge as dues and how those dues are paid are a matter for the guilds to decide. Guild dues are not taxable, however all other revenue, goods, and services the guild generates for sale are. In addition to paying for monopolies, Guilds pay the same lease rates on property that any other business pays. Furthermore, guilds also pay taxes in goods and coin to the Master of Coin no later than the second forum of each season (Late Spring, Summer, Autumn, and Winter) at the close of Market on on the second day (Saturday, no later than 4 bells).
Guilds are taxed thus:
10% of all goods harvested and/or produced
20% of all monetary revenue.
Article IV: Legal Notice-
-IV.A: Alternate Authority-
In the event that the Master of Coin is absent, all taxes, fees, fines, or dues may be transferred to the Seneschal or Her Grace, Baroness Evelyn Drake for deposit into the city’s treasury.
-IV.B: Tax Exchange-
At their discretion, the Master of Coin may alter the method of tax collected; In this case the Master of Coin shall collect goods in exchange for their monetary value or may collect additional coin in tax, not to exceed the value of the materials owed in tax.
-IV.C: Crime and Punishment
Any individual who is found to have willfully failed to pay taxes, fees, fines, or dues owed shall be charged with theft against the Empire and shall be prosecuted to the fullest extent of Imperial law.
