"Shelz Town is a port city under the jurisdiction of the Kingdom of Gez. Its specialties are apples, oranges, bananas, and fish. The land is suitable for cultivation, the climate is pleasant, wild animals roam, and it is also suitable for hunting."

"The local people make a living by growing apples, oranges, and bananas, fishing, and farming. Few people go out to sea to other places. Basically, when merchant ships come, they exchange their means of production for money, and then use the money to buy goods brought by the merchant ships to maintain their lives. It is a self-sustaining small economic ecosystem. They depend on the weather for food, and they are wiped out when a storm hits. There is no education system. Literacy is entirely dependent on home education. The medical system is terrible. You can only find very poor doctors locally. Fortunately, their physical condition is good."

"The standard tax rate in Shertown is 40%, but the specific amount depends on the tax officer's mood. They can very roughly set an amount for a family that exceeds their actual income and then charge the so-called 40%, which will actually be much higher than that amount."

“Take my neighbor as an example. His family is fishermen and makes a living by selling fish. Their annual income is around 300,000 Berries. 40% of that is 120,000 Berries. But this year, the tax officer collected 200,000 Berries from his family because the tax officer believed that his family’s income was 500,000 Berries. My neighbor tried to resist but it was no use. He paid 200,000 Berries.”

"But the kingdom doesn't provide protection. Shells Town is basically autonomous, and if you encounter pirates, you can only run for your life. Once you encounter pirates, the lucky ones will lose their savings, and the unlucky ones will lose their lives."

“I dislike it very much. — Lucilfer Kuro, 1499 of the Sea Calendar.”

Kuro was three years old at the time.

...

Dressrosa, in a meeting room of the royal palace, there are only three people in the room at this moment.

David, Cass, Wilbur.

After accepting the escort mission, Cass and Wilbur immediately called David, who invited them to Dressrosa to discuss the cause of justice.

Similarly, the kings are also in this place, but they are not in this meeting hall at this moment.

This impromptu meeting was their core small meeting.

"You two!!"

David gestured wildly as he said, "The Master conducted an investigation for justice and peace a long time ago, and this is the evidence! Look, the lives of ordinary people in Shells are no different from anywhere else in the world, and they are even more violent! This does not conform to the Master's desire for peace, and we should change it, we should make changes in the peaceful way that the Master prefers!"

Cass and Wilbur sat upright, their faces solemn.

...

G-3 Fortress, Office.

Kuro finished reading the survey he wrote when he was three years old, shook his head and smiled.

"Huh? Are taxes in Shells Town really that high?" Lida asked curiously.

"When have you ever been low? You've never been low anywhere in the world, okay? You've been drifting at sea since you were a child, what do you know?"

Kuro pulled out the paper, rummaged through the pile of parchment, and found the next one.

"Investigation Report on the Kingdom of Gez"

"I couldn't resist Uncle Oji, so I followed him for a while and got a general idea of ​​the Kingdom of Gez. The Kingdom of Gez has ten islands. The main island, Gez Island, is very large, and most of the people live there. The situation of ordinary people is similar to that of Gez Town. This shows the current situation of ordinary people in the entire Kingdom of Gez."

"This is a typical feudal capitalist kingdom. The king is the highest noble, who controls the most fertile land and resources. The remaining nobles control the territories and merchant ships, collecting taxes and means of production from their territories for trade. The nobles will carefully educate their families, monopolize knowledge, and complete the rule of the upper class."

“Occasionally, a few conscientious nobles will take care of the common people under their jurisdiction, but due to the characteristics of the times and their class, all they can do is reduce taxes and provide limited medical care and education. Perhaps they will open their granaries during famines, hmm... it's ridiculous that such a rich place would experience famine. But most nobles completely ignore famines and leave the common people to fend for themselves, so it's not surprising that there are so many pirates.”

“I hate it. —Lucille Kuro, 1501 of the Sea Calendar.”

Kuro was five years old at the time.

...

"This is exactly what the master hates!"

David roared, "But it's not too late for us in Dressrosa! I've already purged the nobles once. The remaining nobles need to follow our policy. Those who disagree will be purged!"

“I agree!” Cass exclaimed excitedly. “Justice is about protecting civilians. Our enemies are not just pirates, but all kinds of evil that harm civilians! Evil will not be spared by justice!”

“Me too!” Wilbur roared, his neck stiff.

...

“Why are you writing this? Isn’t the world like this?” Lida asked.

"I'm practicing calligraphy, just scribbling. Can't you see that my handwriting is much more beautiful than when I was three years old?"

Kuro set aside the parchment he had written on as a child when he was five and continued searching through it.

He didn't notice that Kro was already sweating profusely behind him.

East China Sea Preliminary Survey Report.

"As I began my cultivation, I traveled to most parts of the East Sea. I can confirm that the situation in the East Sea is exactly the same as that in the Kingdom of Gez and the Town of Shells. So we can boldly assume that this is the situation in the world. But one point needs to be emphasized: force."

"This is a world where bloodline, force, feudalism, and capitalism combine to rule the upper class, with bloodline being the most important. This is because the Kingdom of Gez was overthrown by the revolutionary army and a new king was put in place. That king is very conscientious. Well... the tax rate in Shells Town is still 40%, but there are no longer tax officials making arbitrary quotas, which makes things much easier for Shells Town. But that's the limit that this king can achieve."

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