In the end, the villagers were to return to the village of Bath as usual.

Because of my resurrection as an undead, they are villagers who will not die unless they are shattered in the future. I was so sorry, but we didn't really care.

Rather, it was a favorable reaction, such as Elysio Village Chief, who said, "Well, you can continue to be of service to your lord," and the other villagers said, "Can you protect the village with us?" "Can you work like a dead man?" Is that really good?

And then, like Chris, they need to eat and sleep. Skeleton can work on an insomniac break, but the immortal (Nosferatu) needs both, he said.

And the season went round, and again, we crossed the winter.

"It's the tax of the month, my lord"

"Oh."

As usual, receive inventory and cash from Uruge, the tax collector. Unfortunately, there is no cotton from the village of Yarb this month because cotton can be taken in the fall.

Most importantly, factory handicrafts (manufactures) by the skeletons are still active, and cotton is rather excessive. I have been able to benefit considerably from shipping spinning yarns. This yarn manufacturing alone is about a hundred pieces of gold a year.

And the amount of taxes from each village is increasing steadily, which would be about double what it was when it was inherited from my father. In the course of the year, fifty gold coins became available for net profit. Moreover, the guards and gendarmes also continue to be employed, a fact that is known to have increased the village's productivity so much.

Most importantly, territorial development is still necessary to pay off the enormous debt of 5,000 gold coins. We will have to reform not only now, but also with a more future-oriented view.

"This year, you've passed the winter."

"Right."

"I asked each village, do you think there were no starving or sick deaths? It's all in the hands of your lord."

"I wish I could... I wish I had more people."

"From now on, you will develop. Because rumors of Fleetberg territory should have reached nearby villages as well. People gather where they are rich, and people leave where they are poor. If people get together, that's all the farmland will expand, and production will go up."

"I hope so."

Phew, and a small sigh.

"What about 'Ecclesiastes'?

"So far, there's been no sign of you getting your hands on this one. We are also passing through the complete annihilation of the Patrol Corps. Street security has been tightened, and all the villages have sent troops from your lords, so you can deal with any sudden raids without any problems."

"Fine, then. Continue to be vigilant."

"Yes, sir."

Ever since I exterminated the patrol, I moved quickly.

He increased the number of street guards, especially so that the 'ecclesiastical' officials would never let him through, and he was strict enough to tell me if the 'ecclesiastical' officials came. Since then, there have been no records of people who appear to be 'ecclesiastical' patrols entering the territory.

But he also sent an army for defense to each village, fearing that the 'Sacred Church' would send him in without passing through the streets. Specifically, there are three Death Nights and twenty Skeletons - each with a weapon replicated by Chris, to be placed on the village guard. As for this one, from the villages where the skeletons were already farming, they could take it to the point where "there's going to be more".

Instead, from each of the villages that had heard reports that all of Bath's villages had been killed, they feared that they would be the next targets. At the end of the arrow, I sent an army to defend me, so I was rather pleased.

I made such a stone gesture.

"So, I'm in this"

"Oh. Nice to see you next month"

"Yes."

Uruge graciously leaves the mansion.

I've been lord for two years now. There is still much to improve in the territory, and what needs to be done is a pile.

The richer they are, the more people flow. That's what Uruge says, but not all of its flowing people are welcome opponents. Inside, there may come bandits who have heard stories of abundant Fleetberg territory.

Above all, neighboring countries that have so far separated their borders and had no prospects - the Heilhorn Union - may also come after this one. If that happens, the war between the Heilhorn Union and the Grand Slam Empire opens the curtain. Frontline, as this land.

"Ha..."

"Sashima"

"... Oh, Chris. Bad."

"Yes. Ooh."

Oh, and Chris, who serves tea before me.

Still standing in the hot air. That's definitely what I put in from the tea leaves. And on the small plate served with the cup, there are several baked sweets on board.

Two years ago, even serving tea was a luxury, but it became a luxury.

Slip, and sip.

A hint of sweetness and acidity stroked my tongue and the aroma of black tea slipped out my nose.

"Sashima"

"Oh."

"Still, every?

"Hey, you got a little more work to do"

Yarn production is proceeding without problems.

Then the next step is the processing of groceries. If it is a preserved food that can be made by simple work, it can also be made in skeletons.

Furthermore, there are still a number of villages that have become abandoned in my father's stead, so I intend to make them work in the task of reviving abandoned villages in the name of giving them agricultural land when the displaced arrive. If we can revive that village, it will moisturize our finances even further.

And we're going to move on with livestock production. So far only crops can be produced in Fleetberg territory, and we rely entirely on imports from other territories for meat. If we could increase this self-sufficiency at all, our territory would be more of a stone's throw.

Not at all.

Too much work to do, only sighs come out.

"Oh, my goodness."

"Well, you are. It would help if things got a little less troubling."

In order to process foodstuffs, a large factory must be built. Unlike yarn spinning, groceries are what the people say. For this reason, it is necessary to create a plant with the utmost regard for hygiene. And since we can't just leave all of that to Skeleton, some of us will need to hire people and feet as well. Factory manager or something.

Furthermore, as there is no know-how on livestock farming, it may be necessary to recruit experts. Or do you think you headhunt people who are livestock farmers in other territories?

The rest, after all, is to get closer to the other lords. It is the lords of the original territories who come from other territories and do not look good. This one is more populous and helpful, but it's less populous over there.

To do that, I would have to attend a night club or something like that in the Imperial Capital. From time to time, letters of invitation came, but I didn't have any money, so I refused. Now I can afford a little money, and it would be a hand to join.

Oh, already.

"Sashima"

"Yeah?"

"Looks happy"

……

Chris' words are filled with laughter.

That's right. I'm glad to hear that.

What can I do to enrich my territory? If I reform, the people will become even richer.

The more I think about it, the more fun it is.

"Chris."

"Yes."

Keep up the good work.

"Yes, sir."

Still, there's a lot to do.

The industrial revolution that starts with the undead has only just begun...