#pitying her Immense distress at the notion (he was creepy and his vibes were terrible) and largely because said official was embroiled

[serpentface]

Wardin provincial tax magistrate on the annual Apomalo Tlinya (phrase close in meaning to 'journey of the late (autumn) sun'), which is a tax collection tour.

His station is marked by his white cloak, royal blue belt, gullfeather khattanocuy, the ability to bear a sword, and a scroll containing documents stamped with the Usoma's seal confirming his identity and authority. He does not travel alone, but is accompanied by a large retinue of scribes, soldiers, advisors, and servants.

All citizens have tax obligations regardless of class, and these are owed primarily in grain and livestock. This is based in this internal economy being predominantly a barter system (with its coin currency having direct value as precious metals and serving as a means of establishing fixed values for various trade goods) and heavily reliant on agricultural goods. It is significantly more difficult to evade or cheat on taxes when what you owe can be established by sight, measured in hard to miss livestock and fields of crops.

As such, taxes are collected via annual tours in which these magistrates (personally appointed by the Usoma and collecting in his name) tour their lands in person. The Apomalo Tlinya serves multiple purposes. It is primarily a method of collecting tax, but also doubles as a way to assess a province's agricultural wealth and well-being as a whole and to take an official census of the population.

This routine act of taxation has been integrated into official religious practice, being looped in with the bounty of the harvest season and thanksgiving to the face Inyamache for having provided the necessary long summer sunlight as the days grow shorter. The actual Apomalo Tlinya begins upon the official celebrations of the New Maize day in each capital city (usually observed on a separate day at the actual end of the harvest for each village), where the festival ends with the tax party leaving the city in procession. The magistrate always ceremonially rides a red bull khait, bearing a solar disk framed by royal dual-viper insignia on its horns. The bull's journey is compared to the ideal seasonal behavior of the sun, generating new life out of rain-fertile earth and then 'dying' after the harvest to allow for the rains to come. Villages who host the Apomalo Tlinya entourage each night experience a fringe benefit via permission to introduce any receptive mares to the bull and possibly get some (very valuable) calves out of it. The bull will be sacrificed at the end of the journey in a final act of thanksgiving, in hopes this offering will help ensure the next year is bountiful.

The attempted veneer of solar thanksgiving and harvest cheer aside, the Apomalo Tlinya visit is enjoyed by just about no one (except for perhaps the people lucky enough to get a pretty khait calf out of it), as it entails the personal loss of some of this aforementioned harvest. Nobility owe SUBSTANTIALLY higher taxes than commoners (given that they are considered to Own the majority of the crops/livestock, which is only Tended by their land's peasants), though the actual tax burden is proportionately steeper on the peasantry (whose tax obligations will come primarily out of their allotted share of the harvest, and/or any livestock they raise on the side). Taxes don't tend to be outright devastating in years with average crop yields, but an already bad year can be made ruinous by this visit. The timing also coincides with seasonal harvest festivities. A few unlucky villages every year may have their New Maize feast day interrupted by the sound of horns and a small legion of white-clad taxmen bearing down to collect.

Each province has only one tax magistrate, making this a lengthy and logistically complicated undertaking. It begins at the end of the harvest season (late summer), and the rounds may not finish until early winter. While it might be easier to divide these duties among a greater number of less-powerful officials, this allows taxation to remain Relatively centralized and performed by trusted appointees (often friends or relatives of the Usoma himself). This has had side effects of these officials becoming especially powerful individuals within each province, with very little checks in place to prevent corruption (beyond hope for sustained loyalty, often reinforced with special privileges and favors). Flagrant abuse of this system is rare, but more unpopular magistrates are commonly suspected to leverage additional off-the-books taxes for their own personal gain.