Echoes of Heaven
Felric’s Redoubt maintains a moderate level of taxes. A commoner or a serf can expect to spend over a quarter of his money on taxes. City dwellers have a bit better time of it.
The standard tax rate is 15% of assessed value on normal income. This is the rate most city dwellers pay. Tax on goods and property is only owed when the property is bought through a flat 15% sales tax (calculated into the cost of the product).
Tax collectors circulate through the city every quarter, and across the countryside once a year. They investigate the holdings of the person. The citizen then pays 15 percent of that estimate, quarterly if in the city.
Outgoing goods are charged an export fee. This fee is 10% of the value. Anyone entering the city is charged a flat 10% import fee on any goods or physical property over 500 GP in total value. Special waivers can be obtained from the clerk’s office for specific items worth over 50 GP (i.e. a Knight’s warhorse valued at 300 GP, or the adventurer’s magical* long sword valued at 2,000 GP – they are expected to pay once, but can receive a waiver on future assessments). These waivers require the item in question to be accounted for on file with the city clerk’s office (along with proof that the initial taxes were paid). Additionally, any item over 50 GP value purchased from within the city can receive a waiver from the clerks’ office.
*A note on magic items – Only rarely are the tax collectors or guardsmen equipped to detect magic items. If they suspect the item has more value than it appears (for example, if the sword starts glowing), then they can detain the owner until a representative from the church or government offices can be summoned to determine actual value. Practically speaking, if nothing calls attention to an item, it will probably be taxed as a normal item.