BMF said:
err.... I might be wrong but I thought a "baker's dozen" being 13 is because he bakes 12 to have 1 dozen (of whatever, for whatever reason). While he's at it, he bakes 1 more for himself. Thus a baker's dozen is 13.
Actually, the Baker owed a dozen loaves to his Lord (a regular 12, just like anyone else). However, the
Tax Collector always under-reported what he collected and sold/ kept the difference for himself. That's why a Baker's Dozen is 13; the extra loaf pays for the graft.
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As for you folks who day "Well, we've never done it that way before." I say "Bah hum-bug!"

Just 'cause no one's ever done it is not a reason to not do it!
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Hand of Evil - Yes, the Wizard's Guild would be a good choice for tax enforcement. I imagine that Wizards, being above average Intelligence by nature, would see the benefits of collective action. The Wizard's Guild would be also more equiped to handle tax evaders.
Thanee - Yes, that's another perfectly acceptable way of handling it. I tend to think "Modern, Western" thoughts, and think of the Govt. as using contractors and having full-time employees who get paid less for comfy positions. But of course, that's not how a lot of these more informal governments worked of course.
Celebrim - Yes, every kingdom would of course be different. I wonder, would Halrua (or pick your favorite Magocracy) have the lowest rate of taxes for Wizards, or the highest?
Crothian - Yes, you would need an infrastructure of Wizards, that's exactly what I am proposing. Besides, the Government doesn't collect taxes in a way that's convenient for
you, it collected them in the way most convenient for
them. I think that if you had a national spellpool, this would be the most convenient way to collect them.
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One thing Tome & Blood didn't go into was over what distance the spellpool was available for payment and casting. Since it didn't say, I think "Same plane of existence" would be fair. That negates most of the "Well, I was out of the Country" arguments, although of course you could always claim you'd stepped out of the Universe
I think the following Kingdoms in Forgotten Realms might have something like this.
Waterdeep
Silverymoon
Thay
Halrua
Evermeet
Cormyr (for the War Wizards, if nothing else)
maybe Calimshan
Silvanesti (from Dragonlance)
And, I would like to add, I think this is a lot more tame than the darn Mythal of Myth Drannor, or the stuff the Netherese were up to.
Irda Ranger