While in America, the system says Roosevelt was an emperor.

While Tom was lost in thought, Denise kept staring at him.

Looking at Tom's physique and thoughtful face, Dani couldn't help but speed up her drawing with her toe pen.

He frequently switched the supporting leg while crossing his legs.

Tom's appearance after time travel, except for the absence of a buttock and chin, is a perfect fusion of Batman Ben Affleck and Superman Henry Cavill from Justice League.

But Tom isn't too happy with his current appearance; he's been the same type in both his previous lives, and he's getting a little tired of it.

He actually wishes he were a hybrid of Clint Eastwood from A Fistful of Dollars and Jamie Foxx from Django Unchained;

These two are, one is the model for Arthur Morgan in the game Red Dead Redemption, and the other is a retouched version of Kevin Durant.

Both of them are men who are famous for their very charismatic appearance.

Only a superficial woman would find the combination of the two aesthetically pleasing;

For men, the most important thing is their temperament.

You wicked woman, do you even understand the concept of elegance?

Tom snapped out of his daze after being scratched a few more times.

How could he possibly succumb to a woman's gentle embrace and indulge in a boring, erotic version of "a lewd boss oppressing a new employee"?

You little vile devil, you think you can mess with my mind?

Tom stopped rambling and went straight to the point:

"Chief Dennis, according to federal law, we are authorized to collect taxes using armed force."

"So, Chief Dennis, how many gun licenses are you planning to grant me?"

"With millions of people in Brooklyn and Queens, you can't really expect me to collect taxes all by myself, empty-handed, can you?"

The way the United States levies taxes today is similar to that in Warhammer 40k—armed taxation.

After the Civil War, the Treasury Department acquired armed power, which was specifically used for tax collection.

From the moment Tom entered the New York City Department of Finance, his goal was the legal right to use force when collecting taxes.

With guns, especially legal guns, Tom's opportunities to make money would be much greater.

"puff."

Seeing Tom's serious expression, Denise couldn't help but laugh out loud, thinking to herself:

"Does he really think that just because he has guns, the rich will obediently pay their taxes?"

"In free America, who doesn't have a few guns?"

"What an naive and bookish nerd."

"I really look forward to his failure, and how he'll try every means to please me in order to keep his job and family."

Denise pulled a booklet from the drawer, threw it directly in front of Tom, and said:

"Here you are, this is the tax collection personnel register of the Finance Bureau."

"As long as you register your name, age, and address, you are considered a tax collector 'specially hired' by the Finance Bureau."

"But they are not considered official staff of the Finance Bureau, they do not receive salaries, and they do not sign contracts."

"Furthermore, there is no right to levy taxes when no formal staff member is present to supervise the process."

"Specially hired" tax collectors are similar to government employees in later generations. They not only do dirty and tiring work, but they also have no welfare benefits and are often thrown out to take the fall.

Tom's eyes lit up as he looked at the booklet—the secrets to official wealth and power lay within.

Tom cut to the chase and continued asking:

"How many 'special appointment' positions do I have?"

Denise, on the other hand, completely dropped the pretense. She stopped what she was doing, leaned forward, and displayed her obvious advantage by drawing a circle on Tom's chest with one finger.

Denise stared at Tom's face and teased him:

"zero……"

"Or a few hundred?"

"Either is fine, it doesn't matter to me, since other people basically don't need it anyway."

"Giving you all the 'special appointment' positions in the entire Finance Bureau won't have any impact."

"But why should I give you a spot?"

Tom's face darkened, and he realized that he was in trouble. Was he really going to have to feed the tiger with his life today?

Your Majesty, I'm sorry, Slaanesh is trying to tempt me with benefits.

I am going to sell my soul for profit, but rest assured, Your Majesty, even if Slaanesh gets my soul, he will not be able to get my body. My body will forever be loyal to Your Majesty.

Seeing Tom's expression shift between light and dark, Denise couldn't help but burst into laughter:

"Hehe~"

"I'm just kidding, I'll give you fifty spots."

In Denise's eyes, it makes no difference how many spots Tom gets.

Tom was Denise's "prey," so naturally she had inquired about him.

Even if Tom were given more spots, how many ghostwriters could he afford to support?

In Denise's eyes, giving Tom fifty spots was no different from giving him five or five hundred.

"But I want to give you a heads-up: these fifty people are for self-defense, so don't think about starting trouble."

"Any small gang in New York has more than fifty gunmen."

Denise doesn't plan to "eat" Tom right now; Tom isn't ready yet.

She wanted to wait until Tom failed to collect taxes and was completely disheartened before he would take the initiative to beg her.

Then, as the absolute superior, I will mercifully devour Tom.

Tom like that sounds incredibly delicious.

Denise withdrew her hand and then pointed to the register.

"Leave this booklet with me; find someone yourself."

"Once you find the person, don't look for me. Go to your team leader to register. No gun license is needed. If you encounter the police, just report the name of the Finance Bureau."

Even if things escalate, Denise isn't afraid of the police. The police chief's taxes aren't even auditable, and he doesn't have as much backing as her. Few people in New York City dare to challenge her.

Tom, eager to clarify the potential for "making money," quickly pressed for details:

"How much tax do I need to collect to complete the task?"

The way the United States collects taxes is no different from the medieval tax farming system.

To sum it up in one sentence—

Pay the government enough, keep enough for the leaders, and the rest is yours.

Seeing Tom's eagerness, Denise didn't beat around the bush and replied directly:

"The government's main tax revenue comes from customs duties, which are the responsibility of the customs authorities."

"We are only responsible for a small portion—taxes such as personal income tax and corporate income tax."

"Brooklyn and Queens are both densely populated areas, but considering this is your first time collecting taxes, both areas have a history of crime and disorder."

"You only need to collect $800,000 in taxes to complete your mission."

"If you can raise over a million dollars, I'll promote you to team leader before Christmas."

"And from now on, the tax collection in these two districts will be yours until you fail a tax collection mission."

Just an hour ago, Tom was someone who was worried about eight thousand dollars.

In the blink of an eye, Tom was tasked with collecting millions of dollars in taxes.

But Tom didn't think it was difficult at all. The two counties together had at least a million people, and with Tom's planned taxation method, a million dollars would be a piece of cake.

Tom walked towards the door, saying without turning back:

"Director Dennis, I'm going to recruit people now. You can prepare my team leader's office."

Watching Tom's confident back, Denise unconsciously licked the corner of her mouth.

"Confidence is good. The more confident a person is, the more delicious it is when their dignity is crushed."

As for Tom's success in collecting taxes?

Don't be ridiculous. What right does a newly hired bookworm have to collect taxes from troublemakers?