Random Roll: DMG, p. 90

I've written a previous post in this series about page 90 of the AD&D Dungeon Masters Guide, which discusses economics, broadly defined. One of the sections on this page bears the lengthy title "Duties, Excises, Fees, Tariffs, Taxes, Tithes, and Tolls." Despite the seeming dryness of that title, the section contains some interesting details that, I think, offer us a few insights into Gary Gygax's conception of the game and campaign play. 

He begins this section by asking

What society can exist without revenues? What better means of assuring revenues than taxation, and all the names used in the title of this section are synonymous with taxes – but if it is called something different perhaps the populace won't take too much umbrage at having to pay and pay and pay . . .

Joking aside, he then wastes no time to explain why he's actually including this section in the DMG.

It is important in most campaigns to take excess monies away from player characters, and taxation is one of the better means of accomplishing this end.

I really like Gygax's directness on this point. If you take a look back at the earlier post linked above, you'll see that he mentions by name "mythical heroes such as Conan, Fafhrd and the Gray Mouser, Kothar, [and] Elric." These names were well chosen, since an important element in the stories of these characters is their regular need for influxes of cash. The books mentioned in Appendix N might well have been simply those that Gygax most liked, but that's not all they are. AD&D in Gygax's mind is reflective of the content of those books, including the impecuniousness of the characters.

The form and frequency of taxation depends upon the locale and the social structure. Duties are typically paid on goods brought into a country or subdivision thereof, so any furs, tapestries, etc. brought into a town for sale will probably be subject to duty. Excises are typically sums paid to belong to a particular profession or practice a certain calling; in addition, an excise can be levied against a foreign currency, for example, in order to change it into the less remarkable coin of the realm …

Gygax goes on at great length, defining each of the types of taxes mentioned in the section's title, along with the circumstances in which player characters might encounter them. I won't reproduce everything he says here, in the interests of space, but the section I just quoted should suffice to give a sense of what he intends. The whole paragraph is genuinely useful to the referee, if only because it demonstrates the wide variety of options available to him when it comes to extracting money from characters. I think it's also worth noting that Gygax reminds us that "the form and frequency of taxation depends upon the local and the social structure." It's a helpful reminder of the necessity for such details in any campaign setting.

If the Gentle Reader thinks that the taxation that he or she currently undergoes is a trifle strenuous for his or her income, pity the typical European populace of the Middle Ages. They paid all of the above, tolls being very frequent, with those trying to escape them by use of a byway being subject to confiscation of all goods with a fine and imprisonment possible also. Every petty noble made an extraction, municipalities taxed, and the sovereign was the worst of all.

I am no historian, but I think Gygax exaggerates slightly here – or at least he errs in treating the real medieval economy, which was largely agricultural in nature, with later cash-based economies. Even so, his large point stands that there were a considerable number of different taxes to which medieval folk were subject. He then offers an example of how he might use medieval-style taxation in an AD&D campaign.

As you can see, Gygax is quite inventive here – but also quite tedious. I completely agree with the notion that the referee ought to use taxes and similar levies to separate the characters from their wealth, but the system he puts forward here, though perhaps simpler than that at use in the actual Middle Ages, would be a pain to adjudicate in a campaign. I simply can't imagine making use of this more than a couple of times before I decided to give up, but perhaps I simply lack the necessary intestinal fortitude to be a properly Gygaxian AD&D DM.
Much more intriguing to me is what Gygax says about foreign currency and money changers.

The town does not encourage the use of foreign currency. Merchants and other business people must pay a fine of 5% of the value of any foreign coins within their possession plus face certain confiscation of the coins so they will typically not accept them. Upon entering the town non-residents are instructed to go to the Street of the Money Changers in order to trade their foreign money for the copper "cons," silver "nobs," gold "orbs," and platinum "royals".

I find this section interesting for a couple of reasons. First, I've long been a fan of the idea that there ought to be specific currency for each kingdom. In my old Emaindor setting, I took great pains to elucidate the currencies of every realm, along with their value in the standard AD&D monetary system. I never used generic "silver pieces" or "gold pieces" in my games after a certain point and I'm glad to see that Gygax suggests something similar here. The second thing I find interesting is the list of names Gygax offers for the various local coins. These are, so far as I know, unique to the DMG and don't reflect, say, the coins of the Free City of Greyhawk. I suppose they might be the names adopted in some other locations on Oerth, but, if so, I can't place them. Anyone with greater knowledge of the setting should feel free to school me in the comments.