After the dance, Wayne, as if nothing had happened, escorted Inessa back to the area where the ladies were gathered, then returned to his original spot, waiting for the “third round of dances” to end before heading to the dining table for food.
The distribution of guests at the ball was roughly in a ‘pin’ shape: the left and right sides were the male and female guest areas respectively, while the central area was the ‘VIP area’. Between the VIP area and the male guest area was the band playing dance music, and opposite them was the long table laden with various delicacies.
However, America’s class system was rather unique. Traditionally, the “VIP area” only existed at the beginning and near the end of the ball. In the middle, the host and distinguished guests would either gradually disappear or slowly mingle with the other guests, making it accessible to anyone.
In fact, as long as guests didn't try to speak over important figures, even an ordinary young man, if he got carried away, could walk onto the small raised platform and say, “Everyone, listen to me for a few words,” when no one else was speaking. This was not considered “presumptuous”—though whether anyone listened was another matter.
Wayne had been called out by both the host and the main guest, and had participated in the “first dance” of the opening, so he was receiving quite a bit of attention.
Many guests, while chatting in small groups, would cast their gaze over, giving the impression that they were “ready to pounce” and might approach him at any moment. Since Wayne was temporarily idle, he decided to take the initiative and walked directly towards the “two old, one new” trio he had seen earlier.
The two old hands had been worried they might have misspoken earlier and been overheard by Wayne. When they saw Wayne walking towards them, they showed a slight look of wariness.
But Wayne wasn't so bored as to debate someone simply because an old hand thought “fingerprints are pseudoscience.” After a brief formal self-introduction, the trio's identities were no surprise to Wayne: they were indeed all officials from City Hall. The two old hands were a finance official and a tax official, respectively, while the rookie was a recently hired slave inspector.
“Mr. Wayne, don’t you run a Detective Agency? How did your business expand to include restaurants and food sales?”
The tax appraiser, who felt he might have misspoken earlier, was now more talkative and proactive in conversation, seemingly wanting to take control of the topic. “And you want to know what permits you need to apply for, and what taxes and fees you need to pay?”
Wayne nodded and smiled, with an expression that said, “It’s all understood without words.” He added, “Mainly because the number of Agents at the Detective Agency has been growing, and food expenses are getting a bit high. So, I thought I might as well open a restaurant on the side. Maybe it could help balance things out.”
The rookie, who had an impression of the Detective Agency's food, interjected, “Mr. Wayne, the food at the Detective Agency is quite good. Last time they were selling lottery tickets, I also bought hot dogs and hamburgers. They were indeed affordable and unique delicacies.”
Hmm...
Wayne carefully glanced at the rookie. The guy seemed to be in a good mood, so he probably didn't lose money on the lottery last time... right?
After a few sentences, the tax official felt he had clarified the situation, and quickly began to elaborate in his area of expertise:
“If that’s the case, then for opening a restaurant and selling food, the most significant taxes and fees are the state’s property tax and business tax. Property tax is levied based on your restaurant’s property and the land it occupies. Business tax, in addition to industry taxes, also includes a portion for license fees to obtain operating permits.
“The Federal government does not directly levy taxes on restaurant operations, but due to tariffs, some imported industrial goods, decorative materials, and food ingredients are actually taxed in advance. This will also affect your costs—in fact, the impact could be quite significant.
“Furthermore, if alcoholic beverages and tobacco are involved, the Federal government will also levy specific consumption taxes. If employees are involved, you will need to pay state-level poll taxes. And if the city or the street where you are located needs repairs, you will also need to bear some apportioned fees or temporary special taxes.”
After skillfully rattling off a long string of information, the tax official still seemed relaxed. “I read in the newspaper that Mr. Wayne, you are from an ‘Academy’ background, so these matters shouldn’t be difficult for you to understand. Since you chose to pursue the detective profession and gained recognition, I assume Mr. Wayne, you must have studied at a ‘Law School’ or the Arts and Sciences?”
“I’m actually from a seminary…”
Wayne’s expression remained unchanged, and he added, “I majored in history.”
“Uh…”
This indeed left the two old hands a bit stunned. The finance official reacted quickly, “That is quite surprising. I didn’t expect the Holy Spirit’s guidance could also help with investigations. Perhaps it helps to cultivate one’s critical thinking and steadfast will.”
“If needed, Mr. Wayne, perhaps you could consider seeking help from alumni from your Academy? Tax matters are more complicated for outsiders than imagined; it might still require a professional to manage them most reasonably.”
Wayne nodded, “I’m also considering that. Also, if I want to purchase some ingredients from Kankakee and produce a portion of meat products to sell within the city, what taxes and fees would these involve?”
The tax official remained seasoned. “If you procure ingredients from outside the state, in addition to the business tax I just mentioned, there might also be other industry-specific taxes—some industries within the state need protection, similar to ‘tariffs’ within the Federal government, but the amount won’t be too high. As for selling meat products within the city, that would require…”
After that, there was another long string of details. To give Wayne a general impression, the tax official also cited various local laws and regulations, making the explanation even longer, almost until the end of the third dance.
However, generally speaking, the Southern States, where Virginia is located, levy relatively low taxes on internal commerce. License fees alone accounted for almost half of the business tax, with the remaining primarily being property tax and some local apportioned fees—but all of these combined were not as significant as the “indirect impact” of tariffs. Import and export tariffs on some goods reached 45%, making business tax seem like a mere fraction in comparison.
After discussing tariffs, the tax official couldn't help but complain, which also made Wayne understand why Southerners were dissatisfied with the Federal government's high tariff policy:
“Don’t let the Federal government’s high tariffs fool you; they are mainly used in the Northern States, consumed by maintaining the North’s nascent industries and infrastructure.
“On the contrary, we Southerners not only have to bear the sales losses caused by reciprocal tariffs from other countries, but our welfare funds, which should have been used for the public good, have also been cut as a result—even though our Southern States are the primary burden-bearers of tariffs. The industrial products from the North have little market in the Old Continent and Windsor, and at the same time, they raise our cost of living.”
Fortunately, the fast-food restaurant Wayne was setting up was not a high-end establishment; it didn't require imported decor, ingredients, or alcohol, nor did he plan to export anything.
Whether the Federal government's tariffs were high or not had no bearing on Wayne's business.
So Wayne just listened casually, not intending to discuss things like “the importance of supporting local industries.”
He even quipped, “Indeed. Just looking at the proportion, a significant portion of what people spend in high-end restaurants is actually ‘eating tariffs’.”
