I've written before about my affection for Arthur Collins, who wrote a couple dozen or so articles in the pages of
Dragon during the period when I was regularly reading the magazine. Collins was, in my opinion, a perfect writer for
the Silver Age of D&D, because he understood the burgeoning desire on the part of many players and (especially) referees for increased setting detail while never losing sight of the fact that the game is supposed to be fun. That is, he wasn't interested in
detail for detail's sake but in using it to create a richer and more immersive setting for playing fantasy adventures – at least that's how I read his articles back in the mid-80s.
An example of what I'm talking about is his article, "How Taxes Take Their Toll," which appeared in issue #95 (March 1985). Taking the form of a mock interview between Collins and His Excellency, Algoras Stanheort, Chancellor of the Exchequer, serving his Royal Majesty, Cynefyr, Bretwalda of Feldren, the purpose of the article is to discuss taxes in the context of a fantasy RPG campaign. Collins had already briefly touched upon this in his "The Making of a Mileu" article to which I linked above. There, he briefly enumerated some of the taxes characters might encounter and how they might be used in play, but that was just a passing discussion rather than the article's focus.
Here, though, he devotes the entirety of the article to the topic of taxes and does so in a way that's both practical and humorous. The humor comes from the responses of the character of Algoras Stanheort to the questions Collins puts to him in his "interview." Stanheort comes across as a high-handed aristocrat who clearly loves his job as chief collector of revenue. Consider, for example, this exchange:
DM: That's an awful lot of taxes to load on the people's backs, is it not Your Excellency?
AS: If Providence had not intended for the people to bear such expenses upon their backs, then they should not have had such broad backs upon which to bear them, think you not? (At this point His Excellency permitted himself a chuckle.)
There are many more examples of this sort of thing throughout the interview, such as Stanheort's use of a variety of increasingly ridiculous names for Collins in his capacity as representative of Dragon – "Sir Broadsheet," "Master Must-ask-about-all," "My Lord of Many Questions," etc. If nothing else, it makes for an enjoyable read.
The real meat of the article – and the reason I remember it – consists of insight into all the little taxes, tolls, and tariffs applied to goods, services, and privileges within the Kingdom of Feldren. There are consumption taxes, market taxes, alien taxes, hearth taxes, land taxes, church tithes, and many more. Stanheort talks about them all, providing both their cost and the in-setting justification for them, much to Collins's dismay, as all these fees pile up. It's almost like a Monty Python skit or perhaps something out of Yes, Minister and I still find it amusing today.
I fear I may not have done the article justice. I would not be surprised if many of you, upon reading this, will be wondering, "What use is this to me? Why would I ever want to include so many taxes in my campaign?" The answer is that you probably wouldn't, nor do I think Collins would recommend you do so either, if his dialog with the Chancellor of the Exchequer is any indication. Rather, I see the purpose of the article as drawing attention to the various ways the referee can use taxes and fees both to describe a setting and, more importantly, to make things difficult for the characters – or, if you prefer, to use local laws and customs (pun intended) as springboards for adventures and roleplaying interactions.
When I read the article for the first time, I was quite taken with it and set about drawing up a list of taxes for my
Emaindor setting. As was so often the case with that setting, I probably went overboard with the detail – I was fifteen at the time – but I had fun doing it. I suspect that, reluctantly, my players migh have said the same, since I can recall at least one incident, in the city of Zijwek, when the characters were found to have failed to pay an entrance tax to the capital, a tax they didn't even know existed, let alone that they were obligated to pay. The resulting legal negotiations, not to mention a chase through the back alleys of the city, served as the catalyst for a series of scenarios involving the local thieves' guild (and the characters' vow to never return to Zijwek).
Good times!
Arthur Collins was defintely one of my favourite Dragon contributors, along with Katherine Kerr, Stephen Innis and others. Did an Advanced Fighting Fantasy 2E version of the Tax Man as an encounter here: https://fantasygamebook.blogspot.com/2024/10/tax-man-cometh.html
ReplyDeleteI would find the article useful if I were to run a urban heavy campaign. It makes sense: the more often you interact with the city's day to day workings, the more likely you'll be paying taxes, tariffs, fees, etc. It also keeps the adventurers "hungry". If you can keep them on the edge of comfort, the more likely they'll go out and take up whatever leads for treasure there may be.
ReplyDeleteIn wilderness areas you still have taxes and tolls, but it might fall more in line of whomever is strong enough to hold this bridge can collect a toll from anyone trying to cross it.
DeleteI kind of like the idea of a tax collector who just hangs out at the entrance to dungeons, waiting for the hearty adventurers to emerge, and willing to help them lighten the load by taking 10% of their treasure.
ReplyDeleteI did have a fun but short-lived campaign that was based on a dispute between goblins and dwarves over who had toll rights to a particularly important bridge, so there is that.
Some takeaways, having not read the article yet:
ReplyDelete- I was looking to introduce taxes to my Domenwood campaign, because that is exactly the kind of nonsense my group is into dealing with/avoiding.
- I'm stoked to see a reference to Yes, Minister in the wild.
- (At this point His Excellency permitted himself a chuckle.) is maybe the most British thing I've ever read?
- That cover art! Do I spy Barry Gibb in the background?
See my anon comment below - that cover art has vexed me for decades.
DeletePer the DMG, Men (Merchants) are very common in patrolled areas. They carry a lot of treasure.
ReplyDeleteOnce the PCs set up a stronghold, they get to levy taxes on those merchants and others instead of paying them.
Tithing to the Church is how you get access to high level divine power.
One of the encounters that turned out to be more interesting than I expected it to be in our last long-term campaign was a tax collector at the edge of a long-since fallen empire. I’d put him there for flavor, and to provide a list of people who had passed through recently. The players could, of course, have just walked around the customs house but they paid their fees and learned that the person they were chasing had been through recently, too. Among other things about the old empire.
ReplyDeleteIf they had refused to pay the fees and taxes, the customs official would have taken their names, or at least their descriptions, to turn over to the tax enforcers. From my notes: “There hasn’t actually been any enforcement for his entire lifetime, but he has the records ready for when they arrive, and will warn them that the centurions will learn of their crime. He has never seen a centurion and knows them only through the legends told of the city by his grandparents.”
Can I say that the cover to Dragon 95 (you posted it on 16 Dec, same issue as this article) baffled me then, and baffled me now? It seems to be a shoppe in ye olde rune downe part of ye moderne towne - perhaps not too modern, there's a Bicycle Bar across the street? The bike image is a classic velocipede boneshaker, very 19th c. but that could just be flavor. So, fellow in Levis and a bomber jacket is bringing in his old brass trumpet in exchange for a nice new helmet (ok...) at Toad's Cloak Armor Smith (lots of those still around in the old parts of town if you know where to go, it seems) where one can "trade in old brass for new armor" according to the sign. Why the gentleman in the blue jeans needs new armor is his business, I suppose. Several other trumpets or horns can be seen, as well as some elaborate helms.
ReplyDeleteThe description of the cover reads: "Dean Morrissey, indeed the dean of all our cover artists, got the idea that there should be a place where people can bring their old metal items and have them fashioned into armor and weapons before embarking on the adventuring life. The scene that resulted is entitled 'Toad's Cloak Armorsmith Shop,' and there's more to it than first meets the eye."
Fair enough, but for the last 40 (!!!) years the "more than meets the eye" has eluded me, such that I am now convinced it is obvious, and I have simply been trying too hard to find Waldo. Does anyone have any insight into what's going on in this painting? At best, and at a considerable stretch that I don't really believe, I see it as some allegory of playing an rpg, along the lines of "modern man steps into store with his modern paraphernalia, exchanges it for mythical adventuring gear, and emerges a brave warrior in search of treasure and glory," and what we're seeing is the first moment that transaction occurs. Of course, that's sort of what the description says...
Yeah, now that I type that, it's garbage. Any help? There's really nothing here to see, is there? I've long suspected as much.
I don’t have any particular insight (i do see what you mean) but looking up the artist suggests he indeed developed internal backstories for his art. Went on to fine arts and children’s books, seems appropriate
Deletehttps://sf-encyclopedia.com/entry/morrissey_dean_w
hah! tell me you don't know what Bretwalda means, without saying you don't know what bretwalda means.
ReplyDeleteThat bothered me too, but I've seen worse.
DeleteI think taxes are a great way to (1) justify a thieves guild in-world, (2) encourage player scheming, and (3) give them a reason to be more involved in the political social structures of the world. His Magisty the Worm RPG uses a 50% tax-rate on recovered treasure accomplish this.
ReplyDeleteI wrote a somewhat related article about law and order in medieval England which is relevant to enforce PC tax payment: https://icastlight.blogspot.com/2025/11/law-order-dungeons-dragons-gameable.html