Your Castle is a lonely place of stone and wood. You have a few advisors, a new bride or bride-to-be, and a town is springing up nearby. Now what?
Well, here's a brief list of some of the people you're going to need to make your Castle run. Without them, you'd be one busy Knight.
Squire
Each King/Queen or Knight has his own personal Squire. Most Squires are knights-in-training who take care of their lord's personal steed, see that his armor is repaired and polished, sharpen his/her sword & lance, and otherwise tend to the lord's miscellaneous knightly needs.
Many of the noblest PCs will have been squired to a great noble or King/Queen. Note that many of the wealthiest Lords have more than a few Squires, and that such positions are rare and prized within the Kingdom.
Marshal of the Stables
The Marshal of the Stables is in charge of all of the lord's horses, whether for war or show. He is always attended by many well-treated serfs and while he carries little or no power within the Manor, a personal friendship with a horse-loving King/Queen is not to be taken lightly.
Some Kings/Queens have hunting dogs for chasing foxes in the nearby forests, or falcons for hunting small birds, and these duties also fall under the marshal's supervision or those of his/her staff.
If the Lord has a special mount like a Dragon or a Pegasus, the personal attention such a unique beast requires calls for the hiring of another Marshal of the Royal Steed, who is likely to have an interesting background to say the least.
Chief Porter
The Chief Porter and his Watchmen guard the castle during all hours of the day and night. As a rule, they answer to the Lord High Marshall.
Sworn Executioner
If a Lord is the sworn Legal Officer in an area, most likely a newly conquered frontier, or he is the King/Queen of a Land, he/she will have on his/her staff a Chief Executioner to handle the messiest of trials.
Such a man earns a great deal of respect as it is an ugly job he does, and his loyalty to the King/Queen is never in question.
In his off-hours, the Sworn Executioner might be Captain of the Guards, but he is also likely to be the Master Torturer (if permitted within the Castle Walls) and/or the only practicing doctor for miles. His talents at breaking bones and severing limbs give him a lot of knowledge about fixing them as well.
Waiting Women
The Lady of the Castle is attended by a large number of serving girls, known as her waiting women. They tend to her every need, and help supervise the many household duties and chores under the Lady's command.
Chief Steward
The Steward oversees the Cooking Staff and is busy almost all of the time. Feeding an entire Castle is not a simple chore! The Chief Steward has a lot of personal discretion, but reports to the Castellan if any problems arise.
Castellan
The Castellan supervises the basic cleaning and household management of the Castle. His duties are many, and his knowledge of formal affairs and etiquette is second to none.
Chief Gardener
If the Lady has a Garden, it must be tended. Note that these Rich Gardens are often the Personal Groves of many Retired Druids, and are also the 1st training grounds for many young ones.
Men-at-Arms
These are the Soldiers that man the Castle, protect the lands, and patrol the countryside.
Assorted Craftsmen
Large Castles have their own dedicated Carpenters, Barbers, Surgeons, Tinkers, Potters, Stone Masons, Blacksmiths, and so on. Staff Craftsmen take the place of those in Town who often have other obligations to attend to.
Lords/Ladies tend to hire the best Craftsmen they can afford and many a feud has grown out of the refusal of a Lord/Lady's employment offer that shouldn't have been refused.
Serfs
Of course, even the mightiest Lord/Lady depends, in the long run, on the support of his/her subjects. These are the "little people" who tend the farms, work the mines, and serve as cannon fodder in military campaigns.
Although they are often part of the background in a feudal setting, they are as important as the unseen timbers which support the roof of your home. Without them, the entire structure collapses.
For more information on serfs in a feudal society, see "A Day in the Life of a Peasant" later on in this chapter.
Paying for Your Castle or Kingdom
Naturally, all of these Citizens must be paid. In this section we have presented a quick system for handling the financing of an Estate or Kingdom.
Assume that a typical Manor, Kingdom, or Town recovers in taxes and levies just enough to keep the Estate operating normally and within the bounds of typical inflation. However, any unusual expenditures (i.e. anything other than food, manorial upkeep, normal taxes, and wages) must be handled specially by the Lord in question.
If the Duke/Duchess wants to keep a Dragon as a mount, then all of the dragon's expenditures must be covered somehow, either by the personal finances of the lord (gained either through inheritance or adventuring) or through an increase in taxes on the local populace.
Naturally, the DM should refer to the American Revolution for some ideas about the effects of unfair taxation on the masses.
For PCs and NPCs alike, this system is the easiest to use on a large scale. It is assumed that the various exchequers, both Royal and Noble, are competent enough and suffer only from a minimum of corruption.
This system allows both the player and DM to concentrate on the important changes made to the estate and get on with the game itself.
Bribery is Your Friend
As one might expect, bribery is a useful tool in dealing with often corrupt bureaucracies, tax collectors, and other petty (and often not so petty) officials. Sometimes it is cloaked in semi-legal things like political donations or monopoly taxes, but usually bribery is in the form of expensive "birthday" gifts, wedding presents to the father of the bride (as well as the young couple), or outright purses of gems passed in a handshake from briber to bribed.
Bribery is a most useful skill for characters. While anyone can make an offer of cash in exchange for favors, there is often more to bribery than that. For those of you who wish to incorporate bribery as a non-weapon proficiency, the following description should be used.
Bribery
1 slot, Charisma, 0 modifier.
This skill is open to all rogue characters. If the DM agrees, it may be available to other classes on a case-by-case basis.
Attempts at bribery are not restricted to those familiar with its intricacies; anyone may attempt to bribe someone else. Those with this skill will be able to determine a "fair" price and avoid a potential double-cross.
Whenever a character without bribery skill attempts to use this skill, they must make a Charisma check at -4. Failure indicates that the bribe is refused and that the character may be turned over to the watch for his actions. Those with this skill will obviously suffer no such penalty.
It's important that the DM not allow the use of bribery skill to replace the role-playing aspects of such transactions. Players who role-play such attempts well should be given a positive modifier to their bribery check while those who do not should suffer for it.
As you can see, there is much more to bribery than just saying:
"I'll offer him 10 gold pieces to look the other way."
It's much more interesting to negotiate skillfully yourself, with phrases like:
"Hello, Sir Walter! I'm so happy you could attend. I didn't have time to get a gift for your lovely wife, so why don't you take this small gem and pick something up for her yourself?"
A Day in the Life of a Peasant
Okay, so enough about the rich, the powerful, and the important. What about the little people? What do the poor, downtrodden, oppressed masses think about all this feudalism?
Surprisingly, for the most part the peasant underclass is relatively well-off in most feudal societies. They are always assured of work, their life spans hover around 40 years or so, and they rarely go hungry. When things get dangerous in times of war, they usually have a place to hide and, despite the myths to the contrary, the nobility treats most of their servants extremely well.
But aren't they slaves, pressed into service by the Wealthy Aristocracy? Well, sure they are, in a way. But the key point here is that the serfs understand the fundamental principles of Feudalism, and so do their Masters/Mistress.
In truth, the majority of the serfs are not slaves, as open slavery of one's own countrymen is frowned upon in a feudal society. However, they are not completely free. In fact, most serfs are victims of economic slavery. While they don't wear chains or find themselves bought and sold on the auction block, they face no prospect of a better life. Like slaves, they work at seeking out an existence day by day. While they are able to pay their bills and such, they are unable to set aside money for savings. Still, that's the way the system works and most are willing, if not eager, to keep it that way.
For example, while the serf works the land under a grant from the Lord/Lady, all but a little of the produce from that Land goes back to the Lord/Lady as rent. Usually, a little bit of that food is left over to feed the serf and his family (who also work that same land). Some of that food can be sold for money at market, or back to the Lord/Lady for a fair price, but the lord has charges for everything on his/her estate that a Serf might need or want.
There are charges for using the ovens, for using the tools on loan from the Lord/Lady, for kegs of salt and spices, etc. In short, since the serfs can't afford to buy these things for themselves, they have to pay the lord for them, and because all of their money goes to the Lord/Lady, they can never afford these things for themselves. As you can see, we have a vicious cycle of interdependence.
The serf is free to pack up his/her family and leave at any time. But since he/she is usually fairly well treated, has no money of his/her own, and no place which looks better to go to, why should h/shee?
You see, the Lord/Lady needs his serfs as much as the serfs need their lord. Land is no good unless there's someone to work it, and no one is going to work dangerous land or land owned by a cruel taskmaster.
Serfs expect protection from enemies in times of war, a fair amount of freedom (i.e. trips to Market Day, some privacy, enough food, and the like), no uncalled-for beatings or harsh treatment, and not to be taxed to the point of distress and starvation.
The Lord/Lady, in turn, expects good workers that will insure the continuation or growth of his/her Estate. You see, without the money earned from the agricultural products of the serfs, the local Manor would collapse quickly from the lack of revenue. Many a Castle has fallen from a revolt of the serfs, as labor strikes are not an invention of the 20th century.
The serfs can also see that their labor goes into supporting the Lord/Lady's Army, which in turn protects them. As long as War is a common danger, and could come at any time, the better prepared the army, the safer the peasants. A fair old lord beats an unknown new 1 any day.
So, what's the downside? A serf's life is simple, dull, and unrewarding. The average peasant has no hope of an improved status in life. Likewise, his/her children will be born into the same lot that he/she was, and he/she can see no bright future for them. Those who do want something better, and are willing to risk everything for it, tend to become adventurers like the player characters. They either die, or they become heroes. Mostly, they die.
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Because of the awesome power of churches in any feudal society, it is important to both the government and religious leaders that both recognize each other's power.
The government recognizes the importance of the churches by consulting with them on any important issues and seeking their guidance in most social matters. This trust is best seen in the appointment of a Lord High Chaplin to the king's staff of advisors. In addition, many societies grant the church certain privileges (like tax exemptions or free use of the lord's land) to further secure their friendship.
For their part, churches promote a belief in the divine right of kings. In short, this policy simply reflects a belief that any king (or emperor) is himself a vassal who holds his own lands (the kingdom) through the grace of whatever deity he worships. This is generally accepted by the royal family because it bestows upon the king and his actions an illusion of divine guidance. It is because of this belief that many nations have gone to war with the thought that "the gods are on our side." Of course, who would want to fight a war in which the gods supported the other side?
By holding a special coronation service whenever a new ruler ascends to the throne, the church recognizes him as the rightful leader of a nation. The major drawback to such an act is that the church must strip a king of this divine blessing if it should become important that they oppose him on a major policy issue. Usually, any king who is declared to have fallen out of favor with the most important faith in his kingdom will find himself quickly opposed by a powerful noble who has the backing of the church. Such conflicts can often lead to a civil war and are thus avoided by both sides whenever possible.
Politics Within The Churches
Just as there is a great deal of political intrigue and activity in the feudal government itself, so too is the typical church hierarchy a hotbed of power struggles. While this is not as true in the lower ranks of the church structure, it often becomes the case at higher levels. This is due mainly to the lack of true power which lesser officials have and the fact that many of them are not overly ambitious.
Once one reaches the level of curate, however, political savvy begins to become an important part of a religious leader's job. In addition to dealing with the local chivalrics and nobles, the curate must manage the affairs of his own staff, many of whom may have designs on his job. On the other hand, he may well have his own sights set on the job of the dean above him. If this sounds familiar, it's probably because the same sort of thing is a regular part of the affairs of the nobility. Beyond a certain point it becomes almost impossible to tell a church official apart from a politician.
Conflicting Faiths
In most kingdoms, the major faith will be determined by the beliefs of the king himself. If the King is a worshipper of the Egyptian pantheon, then that is likely to be the state religion. If the King is not religious (seldom the case), he will still find it wise to pay lip service to a popular faith and adopt it as the state religion. In most cases, a king who opposes religious practices in his realm or who actively confronts the various religious orders popular among the serfs is going to find himself with a revolution or a revolt on his hands.
In some cases, however, it is difficult to say where the line must be drawn. If the royal family has strong ties to two religions, then it may be difficult for a ruler to maintain a stable government. In some cases, a civil war or internal power struggle may erupt, with each side being supported by a powerful church. In such cases, it is almost certain that both sides will, in the end, turn out far worse for the whole affair.
In cases where the faiths are not incompatible, it may be possible for an agreement to be reached. As a rule, however, most religions are prone to dislike and distrust those with differing beliefs. Even in the rare case where supporters of similar, but different, faiths reach a consensus, there is usually too much suspicion and political maneuvering to make any lasting alliance possible.
Of course, no king or high priest (except for a fanatic or a fool) wants a Holy War or a religious dispute to erupt in their kingdom or church. In addition to being expensive, it makes them more vulnerable to their adversaries. Thus, even in cases where a dispute exists, it is sometimes possible for those on both sides to “agree to disagree” and let things go at that for a little while. Such compromises are, by and large, a good thing for both sides. The major problem with them, however, is that they do not tend to survive the test of time.
A good assumption to make is that any large kingdom which has been around for a long time will have a single powerful state religion. Other faiths, although they may be legal, are not usually popular. Although it is often almost impossible to utterly destroy a faith which has gotten a foothold in a given society, it is possible to discredit it and drive it underground. In such cases, the unified actions of the state and its official religion are generally effective.
The Church and Magic
An important question which must be answered when setting up a campaign world is this:
What is the church's view of the practice of magic?
In some cases, the church will sanction such efforts and may even fund spell research and similar projects on the part of wizards. This is the case with temples to such deities as the Egyptian goddess Isis or the Greek goddess Hecate, both of whom are the patrons of magicians.
On the other hand, some churches look upon the practice of magic as an evil thing. In their opinion, use of magic is often seen as an attempt by man to steal the powers of the gods and attain a divine status for himself. Obviously, they cannot allow such blasphemy to continue unchecked, so they will often harass or even declare a virtual Holy War against those who employ magic.
This can be an important consideration. A priest character who worships a deity that considers all magicians to be enemies of the faith may well find himself at odds with a fellow party member who is an illusionist. Further, a king or lesser lord in a nation with such a religion is not going to have a high wizard on his staff of advisors.
Crimes and Punishments
Feudal societies are often depicted as having harsh and unfair judicial systems in which the defendant has little or no chance of justice or mercy. In actuality, this is seldom the case. The same codes of honor, duty, and responsibility which pervade the rest of feudal culture also dominate the legal profession. Thus, establishing the truth in a case, either criminal or civil, is considered to be a matter of great importance. A justice takes pride in his work.
There are a few concepts which are important to understand about feudal justice. For one thing, the penalties for those convicted of serious crimes are quite severe. The death penalty is quite common, as is branding, whipping, or even dismemberment. While this is not a pleasant thought, it is the way things are. On the other hand, penalties are not generally overly cruel. Torture, for example, is almost never employed either to obtain confessions or punish the convicted.
The following is a list of various crimes and the generally administered punishments for those convicted of them. In some places, the penalties will be more severe, while in others they will be more merciful.
Violent Crimes
The crimes, all of which are considered to be the most vile of acts, are all subject to the death penalty. As a rule, any given society will have a standard means of execution which is used for all offenders. Typical measures include hanging, beheading, and burning at the stake.
Arson
This is defined as any setting of a fire which causes a loss of life or property. Exception is made for those fires which are accidental, but not those which are purposefully set and get out of hand.
Conspiracy
This includes any attempts to make plans against the king or local lord. It includes plotting an assassination, making ready to stage a coup, or (in very strict realms) even making casual remarks about deposing a monarch. As you can see, this class of crime is very open to the whims of the local lord and his justices.
Desecration
Most feudal societies hold a great respect for the dead and the places in which they rest. Thus, desecration of a tomb or burial area (a popular pastime with many adventurers!) is ranked among the violent crimes and violators are subject to the death penalty.
Drawing a Weapon
There are two ways in which this law is enforced. The first, and more serious of the two, is Drawing a Weapon on Gentility. This includes any threatening use of a weapon against any member of the chivalric, noble, royal, or imperial classes.
The second aspect of the law is intended to protect the common folk from rough treatment at the hands of trained warriors. Anyone who has been trained in fighting and threatens to use their skills against someone without such training is breaking a major tenet of the Chivalric Code. Because it is considered very improper to use superior weapons against a fairly defenseless serf, this is also a death offense.
In both cases, however, self defense is considered to be an exception to the law.
Espionage
Technically, this law applies to all persons who act in a covert manner to obtain the secrets of a realm. However, it is seldom used against the spies of one's lords, which are an accepted part of feudal life.
However, the laws against espionage are enforced when the criminal is a spy in the payment of a hostile government or other faction. Such persons, when they are captured, are sometimes tried, convicted, and then traded back to their masters for a ransom. In cases where the spy's master holds one of the lord's own men, an exchange is often made.
It is important to note the difference between espionage and treason. Both crimes involve the giving of information to the enemies of the realm, but they are very different. Espionage refers to citizens of another realm who are sent into a foreign nation as spies. Such individuals are considered to be simply "doing their job" when they act against a rival power.
Treason, on the other hand, refers to citizens of a realm who sell its secrets to a foreign power. Since they are betraying the nation of their birth, theirs is by far the more serious crime.
Major Assault
This group of laws is a sort of "catch-all" for law breakers who use force in their actions. In short, major assault refers to any use of violence in which the life of the victim may have been in jeopardy. Further, any attack with a weapon of any sort (either an actual or improvised one) falls into this category. In short, anything more dramatic than a fist fight is probably going to be major assault.
Of course, there are exceptions. As with many of the other laws, self-defense is not a crime.
Murder
This crime, often considered the ultimate violation of the law, includes any act which causes a loss of life. It can be applied in matters where criminal intent was involved, but is also used to prosecute persons who have caused a death through extreme carelessness. In realms where chivalry is the absolute rule and all citizens (or, at least, all warriors) are expected to act in defense of the weak, this crime can be charged against someone who has failed to act to save another person from death.
Perjury
As has been stated, the feudal courts will almost always try very hard to determine actual guilt or innocence before passing sentence. One of their most important tools in this quest for knowledge is personal testimony by witnesses. Anyone who provides false or misleading evidence is subject to execution as a perjuror. In addition, anyone who withholds evidence which is vital to the court can also be tried under these laws. Distortion of the facts is also considered to be perjury.
Rebellion
One of the most serious crimes in feudal society is that of taking arms against one's lord. In a culture which is built on mutual trust and intricate webs of political and social ties, such a violation of trust is very dangerous indeed. In order to make an example of those who take such drastic action, the means of execution employed on convicted rebels is usually very unpleasant.
Treason
The crime of treason is regarded as the lowest act which any criminal can undertake. In many cases, even hardened criminals are loyal to the crown and will turn in traitors to the local constabulary. As described previously, treason is the selling of one's own nation's secrets to a rival power. It is important not to confuse treason with espionage.
Crimes of Theft
These crimes are all considered to be of a non-violent nature. In cases where a criminal uses violence in his crimes, he is certain to be tried under one of the violent crimes and executed if convicted.
Unless otherwise noted, the following crimes have a graduated scale of punishment. The first offense results in 10 to 60 lashes for the criminal. A second conviction results in branding, the loss of a hand, or similar physical marking and 20 to 120 lashes. A third offense will result in the execution of the criminal.
Burglary
Despite its name, this crime does not imply the theft of any object. A person can be charged with burglary simply for breaking into a home, shop, or other building without permission. In modern terms, this might be taken as breaking and entering.
Theft
Any act which deprives another person of their rightful property is considered theft. It can include shoplifting or a clever swindle. In addition to the penalties indicated above, the criminal is expected to return the stolen objects or, if that is not possible, reimburse the owner for their value.
Minor Assault
Any act of violence is considered to be at least minor assault. A fist fight or beating is the most common offense, but physical restraint of an individual during a robbery is also considered to be minor assault.
In any case where a weapon is used, however, the crime is elevated to major assault and may well result in the death of the offender. Only self defense is considered to allow one to use force against another person.
Poaching
The crime of poaching is defined as hunting on another's land without permission. As a rule, the severity of the punishment is determined by the success of the poacher. A criminal who sets a few small snares might be treated fairly lightly, while one who brings down a deer might expect to see a severe sentence.
In cases where the land has been set aside for use by the local nobility or is deemed to be the King's Woods, the penalty for poaching is death.
Business Law
Crimes of this sort are generally applied to dishonest merchants or traders. As a rule, even dishonest businessmen will not cheat those who live in their town. In a small community, only outsiders will be victimized because the merchant knows he must deal with his neighbors on a regular basis. In larger towns and cities, the merchant may see so many customers in a single day that he can cheat many of them without concern for such matters.
Breach of Contract
Contracts in a feudal society are far less exacting than they are in our own world. As a rule, a contract is assumed to include any agreement by two parties, whether verbal or written, which can be verified by a third party. In cases where a third party presents a false accounting of the transaction before a justice, he or she may well be tried as a perjuror.
Once a court rules on a breach of contract, the losing party is expected to live up to their part in the bargain and pay a penalty to the opposing side in the case. This penalty will be determined by the value of the contract and the magnitude of the offender's violation of it.
Excessive Debt
Anyone who is unable to pay their debts to a merchant or tax collector may find themselves tried for the crime of indebtedness. A conviction in such cases will result in the violator being required to sell off any personal belongings with which they have to pay their debts. If they are unable to raise the money they need, they may be ordered into service for a period of time. The length of such service will be determined by the amount of the debt.
Fraud & Forgery
These two crimes cover a broad range of violations which include any attempt to obtain money, favors, or the like by false representations or trickery. Possible examples include the use of incorrect scales in weighing goods, use of low-grade materials in construction, inept labor, or the outright falsification of a legal document (including coinage).
The greater the money involved, the greater the penalty. Persons who are convicted more than once face the possibility of execution. In all cases, a criminal must repay the money lost by his victims (if possible) in addition to the rest of his sentence.
Death by Taxes
The Royal Exchequer's Office oversees the collection of all of the king's revenues and answers directly to the Lord High Chamberlain. As a rule, the exchequer's office assigns Agents of the Exchequer to each significant portion of the realm, either a county or shire. They are responsible for seeing to it that the king's goal of "a copper for every gold" is collected and passed on to the royal coffers. Because it is possible for any given gold piece to be taxed more than once, however, the treasury often fares far better than this.
In some regions, it is not uncommon for a tax collector to take a little bit extra from the local populace for himself. So long as he does not push the people to the verge of revolt, the king often allows such "minor abuses" to continue. However, revolutions like those detailed in the classic tales of Robin Hood are born from just such "minor abuses."
The following is a fairly complete list of the common fees and taxes for a feudal fantasy campaign.
Everyday Taxes
This section details the taxes which are collected whenever they are applicable. Unlike some taxes, which are charged once a month or once a year, these might be collected every day.
Consumption Tax
This is a typical sales tax. It is charged on all goods and is common to most economic systems. It is paid to a merchant in addition to the normal transaction cost. Merchants are then charged this percentage of their profits separately. The standard rate for this tax is 5%, or ½ copper piece for every silver piece spent.
Luxury Tax
Certain items, like rare furs, jewelry, or ornamental crests, are considered to be luxuries. Their purchase is taxed a further ½ copper piece per silver piece of price. Thus, someone buying a fine fur coat would be required to pay the normal Consumption Tax and then the Luxury Tax on top of it.
Inheritance Tax
All wealth and property inherited by a person is subject to a tax of 1 silver piece for every gold piece of value, or roughly 10% of the estate. This is a one-time tax only. However, if the same property is further passed on to a new beneficiary, the estate can be taxed yet again.
Tolls
The toll paid at most bridges, roads, and toll booths is 1 copper piece per person or horse and 2 coppers per vehicle (if any).
Monthly Taxes
These types of taxes are due about once a month, as described below.
Market Tax
Every town and city has a monthly Market Day, when all the local citizens come from far and near to see the latest wares for sale by the oddest assortment of merchants. Every person or beast entering the town or city on Market Day must pay 1 copper piece for entrance. Since Market Day in towns is the common equivalent to the tournaments of the nobility, this small charge is usually worth the wide variety of entertainments.
Seasonal Taxes
These taxes are only collected once a year, during a given season. The final payment to the king is due on that season's day of high festival. Often, the tax collectors are busy many weeks, if not months, in advance.
Spring — Hearth Tax
Every dwelling, whether a serf's hovel or duke's castle, is assessed a Hearth Tax. Naturally, the amount paid varies according to means.
Type of Structure | Tax
Simple dwelling | 1/2 / 6 cp
Large dwelling | 1 / 2 / 6 sp
Inn | 5 sp per room
Manor | 1 gp
Castle | 10 gp
In those entries which have multiple listings, the first is for a typical dwelling, the second is for a dwelling in an unwalled town, and the third is for any dwelling within a walled town.
Summer — Land Tax
This is a big money-maker for the king, and he can always count on at least a certain amount of income from his estates. It shows quite clearly why land is such a valuable commodity in the feudal society.
Every acre is assessed a function and the legal owner of that acreage is assessed a rated tax. In general, the more useful or developed the land is, the more it is worth, and therefore, the more it is taxed.
Land Type | Tax/acre
Barren | 1/2 cp
Pond or Lake | 1 cp
Uncultivated | 1 cp
Woodland | 1 cp
Cultivated | 2 cp
Town | 6 cp
Fortified | 1 sp
On the above chart, land which is owned within a non-walled city is deemed to be in a "town" for tax purposes. Land within the confines of a protective wall is deemed to be "fortified".
Summer — Nobility Tax
Each family that wishes to display a crest or coat-of-arms within the kingdom must pay 5 gold pieces per year for the king's graciousness. This is part of the reason the king likes creating new nobles whenever he can, whether or not they can afford their own castle, or even own their own home!
Fall — The Tithe
All produce, rents, and profits from the lands themselves are taxed at a rate of about 1 silver piece per gold piece earned, or about 10%. This mostly affects rich landowners and, therefore, the nobility.
Income Tax
At the same time that the Tithe is being collected from the rich, just about everyone else is paying an Income Tax much like our own system today. Each person's income is assessed by the local exchequer's office and taxed at a modest rate of about 1 cp per gold piece earned, or only 1%.
While this may seem extremely fair to our eyes today, the combination of all of the fees and taxes collected over the year, and other manorial charges tend to eat up almost half of a serf's income!
Winter — Poll Tax
Every head in the kingdom is taxed according to the following scale. Importantly, while serfs are considered slaves by many societies, they are usually considered free men in the feudal society. So, usually the serf himself is taxed. However, in richer lands the lord is taxed instead.
Some less reputable tax collectors tax both the lord and his servants (who never know any better and are ordered never to complain about anything).
In realms where magic is relatively common, magical items are considered signs of wealth and power, and therefore get taxed very heavily. The owner of any magic item can expect to be taxed about 1 gold piece per 100 experience points of value in the AD&D® 2nd Edition Dungeon Masters Guide. Thus, the owner of a ring of invisibility would owe 15 gp while the holder of a vorpal sword would be taxed 100 gp.
Note that all magic, from scrolls to potions and even artifacts (if known), is taxable. This is one very good reason why player characters new to an area should keep their magical powers quiet, as even travelers and nonresidents just "passing through" can be taxed if collectors catch up with them.
It is therefore possible for characters versed in world-spanning adventures to get taxed many times in the course of a year. However, they can only legally be taxed once in any kingdom, and are given a receipt to prove the payment.
Sword Tax
Every weapon in the kingdom is taxed, both as a means of making money and as a means of keeping an eye on the relative power of arms around the kingdom. People in troubled spots buy up weapons at an alarming rate and a good tax collector knows how to see the warning signs of revolution.
Normal weapons longer than daggers and knives are taxed at a rate of 1 silver piece per weapon. Magic weapons are taxed as their mundane counterparts, but are also subject to the previously mentioned Magic Tax.
Royal Licenses
It is necessary for the king to keep a tab on the growth of industry, especially if he is to keep his personal monopolies in power. Even if he can't slow growth down, he can at least make some money from the expansion.
Beggar's License
Believe it or not, begging has always been a fine way to make a living, and it requires a fair amount of skill and work. The fact that many beggars are actually spies, or are accomplished thieves, has not escaped the attention of the king's tax collectors.
All beggars must have a license to beg, otherwise they get thrown in jail. The license costs 1 copper piece and must be renewed every season.
Manufacturer's License
Any manufacturer of goods (i.e. carpenters, potters, etc.) must have a license. It costs 2 gold pieces per year, but does not insure you of fair competition (see "Monopoly Licenses" below).
School License
Anyone who wants to open a school of any kind, or keep it open, must pay 1 gold piece to the state. This money is due only once a year and can be paid at any time. For a one-time fee of 100 gold pieces, any school can be granted a King's License which lasts indefinitely.
Trade License
Much like the Manufacturer's Licenses above, tradesmen who create perishable goods like beer, wine, bread, etc., must also have a license to do so. Coincidentally, the fee is the same 2 gold pieces per annum.
Monopoly Licenses
In countries where many guilds have been formed, the guild will claim the right to regulate trade in its own area. As a rule, the crown will recognize this right and allow the guild to set prices, determine who is permitted to sell their goods or services, and establish minimum quality standards. Of course, the king expects to be compensated for allowing the guilds such power.
This fee varies from place to place and depends on the goods and services provided, but 5% of the profits is customary. While seemingly high, the guild always boosts prices much higher than normal and guild members end up making more money than they would have without such assistance.
In countries where such monopolies are allowed, the king usually must personally grant such a monopoly, and does so only to a favored friend or someone who has helped the kingdom in one way or another.
The guild leadership is only required to contribute 10 gold pieces annually to maintain their monopoly in a given area, but often the personal gifts and free services accorded the king by the guild (privately, of course) usually account for a great deal more. However, the aforementioned price gouging and control over the local market still compensates for the lost revenue.
Legal Fees and Duties
To bring a suit to the royal court costs 10 silver pieces for the privilege. Also, the loser of a suit must pay the king 10% of the amount sued for, in addition to paying off the claim.
However, no one gets off that easily, as the claim money is considered taxable income, which the winner of the suit has to pay off the top.
Also, any legal documents prepared by the royal court cost 5 silver pieces each for the respective plaintiffs.
Non-Resident Fees
Anyone not a native citizen of the realm is likely to pay some kind of tax. Sometimes these are known as "good behavior" fees, because they allow the local authorities to monitor newcomers to an area. In most places, this tax is 5 gold pieces per level per year. Spell casters are noted troublemakers, and are charged twice the normal tax.
All non-humans are assessed a tax of 8 gold pieces per year per level. This is one of the reasons why most non-humans don't like living in human lands if they can avoid it. If non-humans do decide to stay, they can become naturalized citizens after 2 years of residency and no history of criminal activity. The charge for naturalization is 2 gold pieces per level.
Monsters are the most nonhuman of them all, and anyone possessing a monster or even a large animal must pay a fee of 1 gp per hit point of the beast every year! This is the primary reason why travelling carnivals travel so much, as they are always one step ahead of the tax man. Also, it makes owning any sort of rare beast another significant sign of wealth.
Commerce Duties
These taxes relate directly to doing business in a feudal society.
Import Tax
All goods imported into a kingdom are assessed an average tax of 1 copper piece per 100 pounds of cargo. While this may seem to be a minuscule amount, it adds up when shiploads of cargo are in question.
Port Harborage
Every ship is charged 1 silver piece per day for a berth in the public harbor. Private marinas often charge much, much more.
Import License
Every shipment of goods brought into a country must have a license. Normal goods cost about 1 gold piece per shipment to register, while valuable commodities like spices and wines often cost twice that amount, or 2 gold pieces per shipment.
" Coming and Going " Tax
Naturally, any ship or caravan leaving the country is also charged 10 silver pieces per vehicle.
Moneylenders' Surtax
Bankers and other financial institutions are taxed about 5% of their profits per year. This is one circumstance where the Royal Exchequer often takes a personal hand in verifying the accounting books of an institution, especially a rich one.
Any good noble will surround him/herself with advisors. Each of these men (or women) will be an expert in areas which the king may not be knowledgeable about. By consulting them when he is forced to make a decision in some area, the lord can render a fair and competent ruling.
Because of the modular nature of feudal governments, each of these offices is likely to be repeated at different levels of the government. For example, the local baron is certain to have his own seneschal, as does the count he reports to and the king above them both. Some position, such as the Lord High Wizard, will not be found in most estates due to the expense of maintaining such an advisor.
Lord High Chamberlain
Of all the positions in a lord's court, none is more trusted or important to the daily activity of the estate than that of the Lord High Chamberlain. In modern terms, the chamberlain is the lord's right-hand man. He controls all access to the Lord and can act on his behalf in any instance. Orders which are issued by the Lord High Chamberlain are assumed to come directly from the lord and must be obeyed without question.
A number of individuals will report to the Lord High Chamberlain. It is his job to coordinate reports from numerous lesser officials and present his lord with the information needed to make wise decisions. The Chamberlain enjoys the absolute trust of his monarch and can act in his behalf on any matter. In many cases where an audience has been requested with the lord, the chamberlain will be able to resolve matters without having to "trouble his royal highness."
Lord High Chancellor
The Lord High Chancellor is entrusted with the day-to-day operations of the government. He is the absolute head of the civil service, answerable only to the lord himself. The only exception to this would be in cases where his actions might have to be cleared with the Lord High Chamberlain. The relationship between these 2 officials is close, if not always cordial.
Nearly every member of the lesser bureaucracy is under the direction of the Lord High Chancellor. His people organize tax collections, internal political relationships, and the posting and distribution of all royal decrees and proclamations.
Lord High Justice
The Lord High Justice is in charge of all aspects of the legal system. It is his responsibility to see to it that laws are enforced and that criminals are hunted down and detained. He oversees the actions of the local judges, all of whom answer to him, and the town militia.
Among the people who report directly to the Lord High Justice are the High Sheriff (who heads the town watch), the High Prosecutor (who handles the prosecution of criminals), and the High Forester (who oversees the lord's woodlands and prevents poaching).
Lord High Marshal
The Lord High Marshal is responsible for the military affairs of the kingdom. He commands the lord's armies in the field and oversees the training, organization, and deployment of troops. In times of war, he is often given broad authority to act in the lord's name.
Reporting directly to the Lord High Marshal are the various military commanders of the realm. These include the leaders of the standing army, officers responsible for recruitment and training, and those charged with maintaining fortifications and military supplies.
In addition to directing military operations, the Lord High Marshal advises the lord on matters of defense, strategy, and foreign threats. He is expected to remain constantly informed about the strength and disposition of neighboring forces.
Lord High Inquisitor
The Lord High Inquisitor is responsible for protecting the realm from internal threats. While the Lord High Justice concerns himself with common criminals, the Inquisitor seeks out traitors, spies, conspirators, and enemies of the crown.
A network of agents, informers, and investigators reports to the Lord High Inquisitor. Through these channels, he gathers information regarding plots against the government and activities which might endanger the stability of the realm.
The powers granted to the Lord High Inquisitor are often extensive and controversial. In many kingdoms, he may authorize investigations, arrests, and interrogations in cases involving treason or threats to national security.
Because his duties frequently require secrecy, many citizens fear the office of the Lord High Inquisitor. Even loyal subjects may become uneasy when his agents begin asking questions.
Lord High Wizard
The Lord High Wizard serves as the ruler's chief advisor in matters arcane. In realms where magic is common, this position may be among the most powerful in the court. In lands where magic is rare, however, the office may not exist at all.
The Lord High Wizard is responsible for monitoring magical activities within the realm and advising the ruler on supernatural threats. He oversees court magicians, royal alchemists, sages, astrologers, and other practitioners of the mystical arts.
In addition to his advisory duties, the Lord High Wizard often conducts magical research on behalf of the crown. He may be called upon to identify magical items, counter enemy spells, communicate with distant allies, or investigate strange phenomena.
Because knowledge is power, the Lord High Wizard is frequently 1 of the most influential members of the court. Wise rulers value such counsel highly, while foolish rulers may find themselves manipulated by those who possess secrets beyond ordinary understanding.
Lord High Chaplain
The Lord High Chaplain is the highest religious authority in the ruler's court. He acts as advisor on spiritual matters and serves as a bridge between the government and the established church.
The Lord High Chaplain oversees the activities of the realm's clergy and ensures that religious observances are properly maintained. He may preside over important ceremonies such as coronations, royal weddings, funerals, and public celebrations.
In many kingdoms, the Lord High Chaplain also serves as a moral advisor to the ruler. His duty is to remind the monarch of religious obligations and ethical responsibilities. A wise ruler will listen carefully to such counsel, though not all do.
The influence of the Lord High Chaplain varies greatly from realm to realm. In some lands, the church and crown exist as equal powers. In others, the religious establishment may dominate political affairs or be entirely subordinate to the ruler's authority.
Since religion often plays a major role in the lives of common people, the Lord High Chaplain can become one of the most politically important figures in the kingdom. His support may strengthen a ruler's legitimacy, while his opposition can undermine public confidence in the throne.