130: Chapter 130: No Empire, Only Balance Sheets

The touch of the parchment was dry and rough, its edges slightly sharp, lightly grazing Levi's fingertips.

He didn't look at the contents; every word was a trap he had personally designed, and he knew them better than anyone.

His gaze remained fixed outside the window, as if he were admiring the rooftops of Silvermoon City bathed in the warm yellow glow of the sunset.

"Evelyn," he spoke, his voice steady, betraying no emotion.

"Here, my Lord," Evelyn replied with a bow. Her posture was always impeccable, like an exquisite rapier ready to be unsheathed at any moment.

"Use a Magic Duplicator to make two copies." Levi handed the confession back to her as if it were a mundane administrative document. "Deliver one to the Northern Noble Council in the name of the 'Blackstone Territory Legal Department'; send the other to the Holy See of Radiance's cathedral in the North. Attach a statement saying that, at the strong request of the Northern soldiers, Blackstone Territory will conduct a comprehensive liquidation of the 'Distressed Assets' of the former Imperial Northern Army to compensate for the immense losses they have suffered over the years."

Evelyn took the confession, her fingertips pausing for a split second.

Legal Department?

A department that had just been established, its office not even finished being renovated.

Distressed Assets?

A new term enough to make legal scholars across the continent scratch their heads.

But she didn't ask; she simply committed these two new terms to memory, quickly grasping the cold and precise intent behind them.

"Understood," she replied crisply. "The statement will be drafted within the hour. The duplicated copies will be on the desks of the Speaker and the Bishop by tomorrow morning at the latest."

Levi nodded, unsurprised by her efficiency.

He turned and looked at the guard at the door. "Send General Tiberius in."

A moment later, Tiberius strode in wearing light armor. The metal plates of his armor clinked rhythmically with his steps, carrying a faint scent of blood that had yet to dissipate.

He had just finished clearing out several secret strongholds in Silvermoon City—dens where Cassius and the quartermaster, Varnes, stored their ill-gotten gains.

"My Lord," Tiberius gave a concise military salute.

"Good work." Levi gestured for him to sit. Evelyn had already placed a steaming mug of ale on the coffee table in front of Tiberius.

The aroma of alcohol and malt instantly lightened the somber atmosphere in the room.

"This is a copy of Cassius's confession and the 'Asset Liquidation Order' I just issued." Levi pushed two other documents over. "From now on, you will lead men along the Northern Defense Line and seize every corrupt official mentioned in this confession, along with their assets. Remember, it is a seizure, not a looting."

Tiberius picked up the thin liquidation order, yet it felt as heavy as a mountain.

He knew very well that the power granted by this order far exceeded the scope of a general; it was more like being a tax collector wielding a butcher's knife.

"None of the seized grain, minerals, or money is to be transported back to Blackstone Territory," Levi added, his voice instantly snapping Tiberius out of the allure of power. "Evelyn will send a professional accounting team to follow you. At every location, you will seize, count, register, and inventory everything, then seal it on-site. I need an asset list accurate to the last digit. I want everyone in the North to know exactly how much we've clawed back for them from the mouths of those parasites."

Tiberius's eyes lit up.

He instantly understood Levi's intention.

This wasn't a secret power grab; it was a public, grand political performance.

He wasn't meant to be an executioner, but a hero ridding the people of a scourge.

"Mission guaranteed!" He stood up and downed the mug of ale in one go, his voice resonant and powerful.

As Tiberius's swift "liquidation operation" swept through the entire Northern Defense Line like a storm, Ella Radiance finally couldn't sit still any longer.

Holding an emergency report that her attendant had risked everything to deliver, she practically burst through the door of Levi's study.

The paper was crumpled in her hand, reflecting the anger and anxiety within her.

"Levi Byron!" Her voice trembled slightly with rage, and her violet eyes burned with fire. "What do you think you're doing? In the name of liquidation, you've sent troops to storm the manors of imperial officials, seize their property, and arrest their people! This is a complete trampling of imperial law! This is open armed rebellion!"

Levi sat behind his desk, leisurely peeling a red apple from the south with a small silver knife.

The blade was steady, and the peel he removed was thin as a cicada's wing, forming a long, continuous red ribbon.

He didn't look up, nor did he show the slightest surprise at Ella's intrusion, as if he had long expected her arrival.

He didn't argue or explain; he simply placed the freshly peeled apple on a plate and then unhurriedly pushed another document from his side to the other side of the desk, directly in front of Ella.

It was a Balance Sheet, with the title written in bold, striking letters—Preliminary Statistical Report on the Liquidation of Distressed Assets of the Northern Army.

Ella's gaze was instinctively drawn to the report.

She didn't understand what a "Balance Sheet" was, but she could understand the categories and numbers on it.

Grain: 370,000 tons.

Refined Iron Ore: 80,000 tons.

Cloth, furs, timber... the items were listed one by one, and they were staggering.

And at the very bottom was a total amount marked in red ink.

That number was so long it made her dizzy for a moment, forcing her to confirm it digit by digit.

"Three... three million gold coins?" she whispered the number, her tone filled with disbelief. "This is impossible! The entire North's annual tax revenue doesn't even reach this amount!"

"Now, it is possible." Levi finally looked up and gazed at her calmly. "This number happens to perfectly cover all the salary and pension expenses for the Greystone Keep garrison and the Third Legion for the next ten years. Not a copper more, not a copper less."

Ella's breath hitched. She instantly realized how terrifying this coincidence was.

"This wealth originally belonged to the soldiers of the North and to everyone struggling to survive here," Levi's voice was not loud, but it reached Ella's ears clearly. "It was merely being 'temporarily held' by certain individuals through illegal means. I am simply returning it to its rightful owners now."

He took another document from his drawer. It was an exquisitely crafted appointment letter with Ella's name written in script, sealed at the bottom with the unique signet wax of the Lord of Blackstone Territory.

"What is this?" Ella looked at the document warily, not reaching out to take it.

"An appointment letter." Levi placed it on top of that staggering Balance Sheet. "I have decided to establish a 'Northern Army Asset Liquidation and Settlement Foundation.' And you, Princess Ella Radiance, will be the sole royal supervisor of this foundation, holding supreme oversight. These three million gold coins, and all subsequent liquidated assets, will be placed under this foundation's name. You will have full authority to supervise their distribution and use, ensuring that every copper is truly used where it should be."

Ella felt her mind go blank.

She felt as if she were trapped by invisible shackles, unable to move.

Refuse?

Refusing would mean she was personally giving up the chance to oversee this massive sum of money, treating her long-held belief in "protecting the people" as nothing.

She would watch as this wealth, which originally belonged to the Empire, fell entirely into Levi's pockets, and she would lose even the standing to criticize him.

Accept?

Accepting would mean she had transformed from a defender of the Empire into a participant in a new order.

She would personally endorse Levi's act of dismantling the Empire's military power in the North.

Her name would be tied to this "Foundation" appointment letter, becoming the best proof of the legitimacy of Levi's "commercial liquidation."

Her hand hung in mid-air, unable to lower or withdraw.

Her heart struggled violently; ideals and reality fought a frenzied battle in her mind.

Just then, there was a light knock on the study door.

An attendant reported respectfully from outside: "My Lord, the head of the largest grain merchant family in the North, the Fat Frey Family, Mr. Frederick, is here to visit. He says... he hopes to discuss business with the head of the 'Foundation'."

The attendant's voice wasn't loud, but it was like a heavy hammer blow, shattering the frozen air in the room.

The corner of Levi's mouth curled into an imperceptible arc.

He looked at Ella, his gaze as calm as a deep pool, yet possessing the power to see through everything.

"You see, no one cares about the Empire; they only care about their bread. Tiberius's actions have sent the entire Northern grain market into a panic, with grain prices tripling overnight. This Mr. Frederick is here seeking an opportunity to stabilize the market."

He pointed to the appointment letter in front of Ella, his tone as relaxed as if they were discussing the weather.

"Now, this foundation needs a chairperson to decide whether to hoard the seized grain to profiteer from the war or to sell it to these merchants to stabilize prices so the commoners of the North can have a full meal. Princess Radiance, please make your first business decision."

Ella's gaze was fixed on the appointment letter as if she wanted to see through it.

She could feel that the path Levi had laid out for her had no turning back.

Every step landed on the softest and most irresistible parts of her convictions.

She gripped the appointment letter tightly, her knuckles turning white from the excessive force.

And a new identity was waiting on that thin piece of parchment for her to personally unveil.