The Other Certainty by Ria
Summary: Benjamin Franklin wrote, "Certainty? In this world, nothing is certain but death and taxes." Tolkien tells us lots about death in Middle Earth: now I want to hear about taxes.

Some ideas are hobbits protesting a pipeweed tax, a royal assessor or auditor trying to tax Smaug, the Dunedain dealing with border tariffs, one of the ancient characters trying to figure out depreciations on their land or possessions . . . but those are starters. Any tax-themed story is welcome.
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