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On the morning of September 27th, Paul Grayman was in his office, flipping through a report sent from Port Fran.

This report detailed the information of rchants who were interested in collaborating with him.

After Paul convened a eting with the rchants in Port Fran, many imdiately signed up. In the following days, more people ca to the Administration Council to express their willingness to respond to the lords call.

However, the mbers of the Administration Council advised that it was not wise to hastily share production techniques and craftsmanship. It was necessary first to assess whether the applicants had the requisite qualifications by examining their credibility, financial strength, and other factors. Otherwise, a failure in business could negatively impact the lords reputation.

Paul agreed with this suggestion and ordered a thorough investigation of the applying rchants by the Port Fran Administration Council.

After several rounds of careful selection, it was confird that in the near future, 3 salt fields, 5 canneries, 6 paper mills, and 8 porcelain factories would be established in and around Port Fran.

The cannery invested in by the lords manor was also starting construction near Lakeheart Town. It was believed that soon, a large number of canned goods could be sold to the kingdoms army fighting in the south.

Interestingly, the authorized rchants, crying and pleading, insisted on giving a certain percentage of shares to the lord. Seeing their persistence, Paul graciously accepted. In addition to collecting taxes and technology usage fees, he would now also gain a share of the profits.

It seed that these rchants were still a bit wary of him.

At that mont, he suddenly rembered sothing and called out, Bernard.

His chief secretary imdiately entered the room and approached his desk, asking, What do you require, Lord Grayman?

Paul instructed, Gather the steward Ford and the heads of the Administration Council at the lords manor. I have so announcents to make.

As you command, the chief secretary replied, turning to leave. As he was opening the door, Paul called out to him again, Wait, first bring Butler Philip.

Butler Philip soon arrived at Pauls office.

Since Bernard beca the chief secretary, the old butlers workload had lightened considerably. He now primarily handled dostic matters within the manor.

Paul stood up, facing the butler and gesturing towards a chair in front of his desk, saying, Philip, please take a seat.

This Butler Philip was montarily stunned, as it was unheard of for a master to make such a gesture to a servant.

After a brief pause, the old butler beca flustered, a dreadful thought crossing his mind:

Is the count planning to dismiss ?

He quickly reviewed his recent work and could not recall any mistakes. Was it then because he was considered too old and useless, and being sent ho to retire?

Caught up in his thoughts, the butler beca dazed.

Seeing the butlers expression, Paul walked around the desk, placed his hands on his shoulders, and gently pressed him down into the chair.

Paul had great respect for the old butler, who had taken care of him since his mothers early death and his fathers preoccupation with the affairs of the manor. He had practically raised him.

However, as soon as the butler felt the chair, he sprang up. Realizing what was happening, Philip spoke in a terrified tone, How could a servant sit in front of his master? Please, Lord Count, do not punish for this.

Paul pressed him down into the chair again, saying, Sit down. This is both a request and an order.

Philip finally sat down in the chair.

Paul returned to his seat, clasped his hands together, and leaned on the table, looking at the old butler.

Philip, you have always been dedicated and hardworking in the lords manor. Both my father and I have been under your care

Lord Count, please dont send away

Suddenly, tears stread down Philips face, startling Paul. He wondered how the butler had co to such a conclusion.

But in the butlers eyes, Pauls opening remarks seed like a prelude to dismissal.

Philips parents had been long-ti servants of the Grayman family, and he had been working in the manor since he was old enough to understand. He had beco his fathers personal servant.

After the previous butler retired, Pauls father had handed the position to him, a role he had held for over twenty years.

Having spent nearly 50 years of his life in the lords manor, Philip was deeply attached to it. The thought of suddenly leaving to retire was unsettling.

Paul hastily gestured with his hands to explain to the old butler, Philip, I have no intention of sending you away.

Think about it, you manage the daily affairs of the manor. If you were to leave, this place would surely fall into disarray.

Relieved that he wasnt being dismissed, Philip awkwardly apologized, Im very sorry, Lord Count, for my unfounded worries.

But why was the count so solemn all of a sudden?

Seeing the butler calm down, Paul breathed a sigh of relief and then said:

I called you here for another matter. Although its not about dismissing you, I was worried you might take it hard, so I decided to talk to you first.

As long as Im not being dismissed, Philip said earnestly to Paul, Lord Count, you are the master, and I am the servant. I will follow your commands.

Then Ill speak

Uh actually, its about the manors finances. Im thinking of separating them into internal and external funds. The internal funds will still be managed by you, while the external funds will be handled by the Administration Council.

Hearing Pauls words, the old butler sounded almost pained, as if he had done sothing wrong, asking in a strained voice, Lord Count, did I make a mistake in the accounts?

Paul reassured him, Of course not. Every ti Ive checked the accounts, Ive never found any errors or omissions. Youve managed the finances excellently.

Hearing the counts words, Butler Philip felt sowhat relieved.

In Pauls view, the manors inco mainly comprised two aspects:

First, the taxes from the territory, including agricultural and comrcial taxes, along with various other unique and diverse levies;

Second, the profits from the Grayman familys various enterprises, including produce from farms and profits from factories and shops.

Both sources of inco were unified in the manors treasury.

Similarly, the expenses also fell into two categories:

First, the private living expenses of the lord, including Pauls personal needs, maintenance of the manor castle, and salaries for the servants;

Second, public affairs expenses within the territory, including salaries for officials, military expenditures, and infrastructure projects like bridges, roads, and canals.

The funds required for these expenses also ca from the manors treasury.

On a daily basis, personal expenses of the lord were directly managed by Butler Philip, who handled procurent and paid the servants from the treasury.

Public affairs expenses were budgeted by the responsible officials and then submitted to Butler Philip. For large amounts, the butler would report to Paul for approval. Upon Pauls agreent, funds were taken from the treasury and given to the relevant officials. For smaller amounts, Philip took charge and disbursed funds directly, later presenting detailed accounts to Paul for review at the end of each month.

However, with the increasing variety and amount of inco and expenses, Paul felt it was ti to adjust the financial managent of the manor.

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