Being promoted to Major in occupied territory felt like a dream.

To be more precise, it was closer to a nightmare.

What was even more horrifying was that the series of events I was currently experiencing weren’t a nightmare at all.

This was reality.

“Congratulations on your promotion, Major Daniel Steiner.”

Lucy’s voice echoed hollowly within the office.

“As you know, the General Staff has entrusted you with the position of interim garrison commander. The division commander is leading the unit out of the city, so you’ll be in charge of managing it from now on.”

I knew. Looking out the office window, I could see the tanks and artillery of the armored division leaving the city alongside the soldiers.

Heinrich, the one who pinned this Major badge on me, was also leading his brigade out.

So today was the day they were leaving to join the northern frontlines.

‘Isn’t this too much? Handing over the position of garrison commander on the day they’re leaving?’

I wanted to protest, but no matter how loudly I yelled, Heinrich wouldn’t hear me now.

A sigh escaped me.

“…How many troops did the division leave under my command?”
“A battalion-sized force. The total strength is 950 soldiers.”

At least the division had left behind a battalion close to full strength.

Nordia wasn’t a particularly large city, so this number should be sufficient to maintain security.

But that wasn’t the real issue.

‘I gained too many achievements too quickly.’

Thanks to my rapid accumulation of military merits, I had been promoted to Major in no time.

An officer of field rank—whose authority far surpassed that of company-grade officers.

It wouldn’t take long for the Allied Nations to catch wind of this news. Once they did, I’d be branded as one of the “key figures of the Imperial Army’s leadership.”

If we lost the war, I’d be destined for the gallows after a war crimes tribunal.

‘Should I bet my life on the Empire’s victory, then?’

No. The odds were far too low.

In a direct, all-out war, no country in this era could defeat the Empire.

But war wasn’t a fair competition fought under the rules of a referee.

Just look at how the Allied Nations had roped the Kingdom into their alliance.

The Empire, enraged by the Kingdom’s refusal to remain neutral, was now striking it down with full force.

But what would happen when the Kingdom, bleeding profusely under that blow, collapsed?

The great powers would think: “Is the Empire about to become the dominant global force?”

Terrified by that prospect, they would start pouring support into the Allied Nations.

The leading examples were the Socialist Republic to the south and the Veleka Federation to the northeast.

The moment they joined the war, a global conflict would become inevitable.

And the Empire would suddenly find itself fighting against the Republic, the Federation, and the Allied Nations on three fronts, with only the sea at its back.

Betting on the Empire’s victory under those circumstances was no different from a gambler staking their entire life on a long shot.

‘The stakes are my life. So I need to be careful…’

Things were spiraling out of control, but nothing had fundamentally changed.

Unless the Empire experienced a series of miraculous events capable of reversing its unfavorable prospects,

I had no choice but to find a way to escape it.

‘Of course…’

With my name already gaining notoriety, defecting through conventional means wouldn’t be possible.

Even if I could find a place to accept me, there was no guarantee they’d protect me.

But if I could offer the Allied Nations a deal they simply couldn’t refuse, that might change things.

“Major?”

Lost in thought, I flinched and turned around.

Lucy was looking at me with her red eyes, blinking silently.

I had momentarily forgotten that Lucy was a spy for the Allied Nations.

Now that I was a Major, the odds of being assassinated had probably increased.

Breaking out in a cold sweat, I tried to hide my unease as Lucy tilted her head slightly.

“Apologies for interrupting your thoughts, but I believe it’s time we began drafting the city’s development plan.”
“Ah, right.”

Clearing my throat, I clasped my hands behind my back, trying to appear as natural as possible.

“Development plan? Isn’t the focus simply maintaining order? Strengthen patrols in high-crime areas and stick to the existing administrative practices…”

I trailed off mid-sentence.

I suddenly understood why Lucy had emphasized the need for a development plan.

“…Don’t tell me the administration has collapsed?”

Lucy nodded.

“That’s correct. Most civil servants escaped on fishing boats, and the higher-ranking officials, including the mayor, fled the war altogether.”
“So we’ll need to rebuild the administrative system.”

I paused to think before speaking again.

“Restoring basic public services should be the priority. Distribute military supplies to organize food rations, recall any remaining doctors to revive medical services, and maintain order through cooperation between the garrison troops and local police. Also…”

I cut myself off mid-sentence.

Wasn’t it a bad idea to execute the General Staff’s orders as efficiently as possible?

If my operational abilities were deemed too competent, I might be assigned similar tasks at the frontlines in the future.

I already had to deal with assassination threats back in the capital. Leading operations in remote regions would only increase my chances of dying.

‘In that case…’

It might be too late, but I had to start sabotaging my own evaluation now.

If the city administration’s revival was mishandled, citizens would grow dissatisfied.

And if that dissatisfaction erupted into protests or riots, my incompetence would become apparent.

The General Staff would decide I wasn’t fit to serve as garrison commander,

appoint someone new to replace me, and send me back to the capital sooner.

I’d lower my evaluation and hasten my return—two birds with one stone!

‘Good.’

Forming a thin smile, I gave my next orders.

“Select those without specific occupations and assign them to military labor. The battalion alone won’t be enough manpower. They’ll understand if we order them to handle chores and assist the garrison.”

Forcing the conquered population to support the occupying troops? Dissatisfaction would undoubtedly explode.

Not only the conscripts but also their families and friends would share in that resentment.

“We’ll also need to reassess the city’s tax rates. What were the previous rates?”
“I’m afraid we don’t know. It seems the officials burned all related documents before fleeing, likely anticipating defeat. However, we could conduct surveys to get an estimate.”
“No need for that.”

In fact, this was better.

It meant I could impose taxes as I pleased.

“Starting now, impose an income tax of 30% on Nordia’s citizens to fund the war effort. For high-income earners, raise the rate to a maximum of 50%.”

Currently, the Empire’s standard income tax for laborers stood at 22%.

Considering we were at war, it was already higher than usual, though it had originally been just 12%.

Even so, there were murmurs of dissatisfaction in the capital about the increased rates.

But setting the base income tax at 30% in occupied territory—distinctly higher than in the Empire? Dissatisfaction would undoubtedly explode.

“Also, post recruitment notices to fill administrative vacancies with capable individuals. However, make sure the selection follows Imperial standards, not the Kingdom’s.”

This effectively removed the Kingdom’s previous hiring customs,

a form of cultural suppression in its own right.

It was more than enough to provoke resentment among the citizens.

After listening to my orders, Lucy saluted crisply.

“I’ll relay the directives immediately.”

Acknowledging her salute, I turned back to the window.

The Imperial magic armored division was nearly done withdrawing from the city.

On the streets, citizens stared at the scene with emotions too complex to describe.

Watching them stirred a faint pang of guilt.

‘I’m sorry, citizens of the Kingdom. Life is about to get much harder for you.’

But there was no malice in it.

I was simply doing what I had to in order to survive.

*****

Late Night.

Black Crow Council, underground tavern.

“As you’re all aware, Nordia has fallen into the hands of those Imperial bastards.”

The middle-aged man sitting at the head of the table spoke, and the room nodded grimly.

Hamthal, the Black Crow leader, his dark skin illuminated by dim light, continued in the somber atmosphere.

“It’s been ten years since we started fighting for freedom and equality. We’ve endured countless hardships, but losing our city to war… this pain is new to all of us.”

He slammed his fist on the table.

“But we have not given up on this city! If we eliminate that monster Daniel Steiner, we might be able to take it back! Don’t you agree?”

“Yes!”

Voices of agreement rang out, echoing Hamthal’s determination.

Just as he looked around in satisfaction, the door burst open.

It was Tarkie, a young man acting as one of the Black Crow’s informants.

He was holding a stack of papers.

“Everyone! The garrison announced their plans for the city today!”
“That bastard finally made his move… Let’s hear it.”

No one had expected the garrison commander to let the city run freely under its old ways.

As Tarkie scanned the documents, the room fell silent.

“F-First, they’re conscripting the unemployed for military labor.”
“They want us to work for the Empire? Unbelievable! What’s the public reaction?”
“Uh… actually, it’s not bad. They’re offering proper wages—double the average worker’s pay, once you account for exchange rates. People are lining up to enlist.”

Proper wages?

Caught off guard, the room fell quiet as Tarkie continued.

“Next, the tax rates.”
“Ha! Taxes! Of course! How much are those scum raising them by?”
“Well… they’re imposing a 30% base income tax, and up to 50% for high earners. They actually lowered the tax rates.”

Everyone in the council stared, dumbfounded.

The Kingdom’s old rates had been 45% for base income and up to 70% for high earners.

With the war, even higher increases had been expected, leaving the citizens drowning under taxes.

But Daniel Steiner, the Imperial commander, had just lowered them.

As the council struggled to process this, Tarkie scratched his cheek and spoke again.

“Lastly, about the administrative recruitment. They’re switching to Imperial standards.”
“Of course! Now they’ll only hire those loyal to the Empire!”
“Uh, not exactly. They’re scrapping the Kingdom’s old recruitment perks—like bonus points for being nobility.”

In other words, candidates would be judged purely on merit.

The council members exchanged uneasy glances.

Now should have been the time for revolutionary fervor to ignite,

yet they remained silent, their tongues tied.

After the awkward silence dragged on, a man hidden under a hood finally spoke hesitantly.

“I… I’m not sure if I should say this, but…”

Fidgeting with his hands, he looked at Hamthal.

“…Doesn’t it kind of feel like life’s better than before?”

Ironically, no one could bring themselves to refute him.