Celestia hums gently as they trot down the hallways towards the throne room. They'd almost forgotten how much they enjoyed tutoring ponies, seeing the smiles on their faces as they discovered their own unique talents, helping to guide them through their challenges...

  But now is not the time for that, any longer. They'd set aside as much time as they could for their two students, but royal duties still called, and they could not put them off any more. Rainbow Dash and Twilight had been escorted to the school proper for general csses, and now it is time for Celestia to perform their own function.

  Taking a deep breathe, Celestia steels themself to present their more regal, authoritative self before pushing open the door to the throne room.

  "Your highness!" The first of the guards on duty quickly salutes the princess, falling in lockstep beside them while they walk towards the throne. "Sir Ptinum Legacy is in the waiting chamber, he arrived around an hour ago and has been petitioning to see you ever since."

  Celestia groans in dismay as they sit on the throne, sighing with resignation. They couldn't very well put Ptinum off any longer, considering how much influence he held among Canterlot high society. "Very well. Send him in. Oh, and I'm sure he'll want to see his sons, as well, so please call them to the waiting room while you're at it." The guardspony salutes before turning and striding off to fulfill their orders.

  Celestia need not wait long before the gates at the front of the throne room are pushed open, allowing the aristocratic stallion into the audience chamber. Ptinum is a middle aged unicorn stallion, with a well-groomed blue mane and white coat accompanying a self-assured, confident bearing. He does not even spare a gnce at either of the guardsponies before him, striding up to the center of the chamber and slightly dipping his head in a token dispy of fealty. "Your majesty." The stallion raises his head back up to look Celestia in the eyes.

  Celestia studies the bearing of the pony before them, quite well aware the stallion opposite them is doing the same. Ptinum Legacy is a well respected, powerful aristocrat, a veteran of the royal guard, as well as the current patriarch of one of the oldest noble families in Canterlot. Unlike his predecessor, however, Legacy could be... Willful in his meetings with the princess. Carefully choosing their words, Celestia responds in due time. "Greetings, and welcome to my court, Sir Legacy. I trust this is no casual visit? What brings such a busy stallion as yourself before me?"

  Ptinum's gaze remains pcid and unmoving, revealing nothing of what went on under the surface. "Of course, I would not waste your time on anything less. I have been speaking with the other noble families on the matter of some of your recent decisions, and I believe I speak for many of my fellow nobles when I say... The aristocracy would appreciate some crification regarding your reasoning." The stallion clears his throat before continuing. "It seems like an odd decision to embark on such an… Ambitious set of military reforms now of all times, considering the long period of peace we are presently having. My associates and I are concerned that the increased tax burden will negatively affect Equestria's competitiveness in the upcoming trade season. Surely you are aware that prench goods are already out-competing many of the sellers in our domestic market?"

  Celestia is, in fact, quite well aware of that fact; The general ck of worker safety ws in prance and its poorly-paid undercss of earth pony borers practically assures it. "If that is the case, then surely you must also be aware that the changes to the tax codes should not negatively impact the sectors of the economy involved in trade with Prance. In fact, part of the new regutions includes tariffs on imports from Prance, so if that is your concern, I must assure you it is unfounded.”

  “Perhaps. But these new tax regutions set a… Worrying precedent. If reforms of the Royal Legions are truly necessary—and I am sure that you know best if that is necessary, your highness—Then why not simply take out a levy? A restructuring of the royal legions is surely expensive, but given that you have not expanded their ranks, the cost should not be more than a single time expense.” Ptinum Legacy motions with a hoof. “Or even better, perhaps simply take money out of less… Vital projects. Like this infrastructure development project in Somnambu. I cannot fathom why some distant backwater warrants such an investment.”

  Celestia shakes their head firmly. “Nonsense. That railway project is of critical strategic and economic importance for our retions with Zebrica and Saddrabia, to to allow us to project power into southern Equestria. Particurly necessary, since the zebra’s have been disputing our borders as of te.”

  Ptinum Legacy nods, relenting on that note at least. “Very well. Still, my first suggestion stands. Why not take out a levy? It would be less of a burden than these reforms. These are sure to be difficult to implement, considering how different they are from our existing tax codes. This new… ‘nd value tax’ alone will require a detailed survey of all properties in Equestria to determine values, and nopony knows exactly what the results will be. Such uncertainty is not healthy for the economy. And doubly so, if these increased funds are required, why would you abolish the poll tax?”

  Celestia shakes their head. “It is true that increased funds are necessary to reform our military and expand our infrastructure, but that is not the primary cause of these reforms. The old system of collecting a fixed sum from everypony disproportionately affected those already in poverty, it may have functioned well enough back when Equestria was made up of rural settlements of farmers, but we have urbanized now and the codes must be updated to reflect that.”

  The aristocratic stallion winces, as if in discomfort. “Some would argue that introducing a wealth tax breaks faith with many of the old families. These ‘updates’ as you say threaten the livelihoods and estates of many of Equestria’s oldest and most ardent supporters. Doubly so, because those you rely upon to enact your will, who serve you faithfully, were not consulted on these decisions.”

  Celestia carefully avoids grimacing. Of course, Ptinum is not truly concerned about the state of the Equestrian economy; That is all just for show. Their real concern, of course, is maintaining the privileges of their lineage. But he is not entirely incorrect; Celestia does rely upon the aristocrats to enact their will. I will have to tread carefully here, for the sake of Equestria.

  “It is not anticipated that these changes will greatly impact the traditional estates of the nobility.” Celestia states, carefully choosing each word. The ‘traditional’ estates of the nobility, of course, meant those in the countryside, the feudal holdings of rural vilges where the nobles collected local taxes; a source of income which had, in recent years, become rather insignificant compared to investments in more urban centers, particurly Canterlot. “The combination of nd value, luxury, and income taxes are likely to affect urban centers far more than rural territories where nd value is comparatively low and many of the locals have very little income, simply living off of their own yields. As long as the nobles' territories remain productive, they should have no issues maintaining their usual lifestyle.”

  “This is all very specutive, Princess. I can only hope you are correct.” Ptinum states icily. “These changes are very dramatic and sudden. I believe concern is only a reasonable reaction.” The stallion pauses for a second, as if considering, before continuing. “Further, I feel it is necessary to inform you, some of the other nobles I have spoken with feel that these… Moral taxes are overstepping the bounds of the State. Surely you do not mean to enforce your will upon your subjects in such a brazen manner? Please, put these concerns to rest.”

  “It is a well known fact that the excessive consumption of alcohol among… Other substances, is a drain on society. In particur, there is a great annual expenditure on medical attention resulting from alcohol consumption. These taxes are simply to compensate for this financial burden on the state, not to govern anyponies behavior. The same can be said to expin the ck of sales tax on some other goods, which are liable to pay for themselves through the benefits they carry.” Celestia expins patiently.

  The stallion’s mouth quirks almost imperceptibly, but he nods. “I cannot guarantee my associates will be keen to accept such a change. But very well. I would, however, have to advise you dey these changes, take them into council. Even if some of these changes must be pushed through, surely it would be best to take this more slowly to avoid more disruption to society.”

  And allow the aristocracy to stall for another decade? Not likely. Celestia clears their throat, and shakes their head firmly. “I have id down my decree, and as always, it is final. We cannot afford to simply wait, when rger threats are breathing down our necks.”

  "And what rger threats might those be?" Ptinum inquires, his eyes narrowing ever-so-slightly. "I must say, considering your recent move to take in a commoner as a new student—and a pegasus, no less—some are concerned you are seeking to curry favor before unching some manner of unpopur initiative. The buildup of military assets only heightens those fears, I'm afraid. I'm sure these rumors are baseless, but perhaps if you could expin your intentions more clearly, I could help calm the nerves of my associates?"

  And here we come to the crux of the matter. Reading between the lines is not difficult, knowing Ptinum. As ever, the aristocracy has one primary concern even above holding onto their wealth; preserving their status at the top of Equestrian society. "You are well aware of the imminent return of Nightmare Moon, Ptinum, and the new warlord upstart in the Badnds is growing increasingly powerful as well. There are other dangers, as well, of which several are cssified."

  Ptinum can't help scoff at this test suggestion. "Please. Princess, I should hope you have more respect for my intelligence than to try and scare me with bogeyponies from ancient legends." The stallion's expression quickly regains its usual, more stoic composure. "And I hardly believe some southern barbarian poses a threat to our esteemed royal guard."

  Celestia raises a brow questioningly. "Are you so confident? Equestrian intelligence has revealed a frightening degree of technological sophistication among our potential enemies. The guard cannot remain compcent in the face of these new threats." No matter how much you aristocrats want to keep us in the past. Celestia internally adds, carefully keeping their expression pcid.

  "Even so." Ptinum Legacy motions with a hoof. "That would still not expin your decision to take in this pegasus from Cloudsdale. It's concerning enough that your unicorn student is from a cadet branch of a minor family, but now this. Surely one of the scions of a major dynasty would be more suitable. Take my son, for instance, you are well aware he is a prodigy in magical combat..."

  Celestia fights a rising internal tide of irritation. "And your sons are indeed a well regarded member of the Royal Companions. You should be proud. But that is neither here nor there, as I do not believe they are in critical need of guidance. This 'commoner' as you say is a proud pegasus, reckless yet possessed of remarkable ability which I believe needs to be further honed, for the good of both her and Equestria. I would be shirking in my duties if I did not endeavor to support her in any way possible."

  Ptinum Legacy's stoic expression slips for just a fraction of a second as he grimaces. "Please. What could a commoner like that do that is so impressive? Talent is in ready supply here in Canterlot, it flows in the veins of all the old families. There is no need to go scraping the bottom of the barrel abroad."

  "Oh? I was not aware that anypony in Canterlot had performed a sonic rainboom. That must have been quite the feat, considering how difficult it is for a unicorn to fly." Celestia replies, dryly.

  Ptinum bnches in response. "A sonic rainboom? I suppose you must be ciming this... Pegasus filly, was responsible for the magical shockwave which swept across Equestria?" The stallion can't help but sneer at the notion. "With all due respect, Princess, I simply cannot fathom how you expect anypony to believe one of low blood could have done such a thing. The only logical expnation is..." Ptinum trails off as he is firmly fixed in Celestia's icy, disapproving gre.

  "Are you calling me a liar, sir Legacy?" Celestia's tone raises as they take on the traditional Canterlot voice; an appropriate measure, for dealing with such a traditionalist pony as the one before them.

  Quickly realizing that he had overstepped his bounds, Ptinum abruptly bows his head. "O-of course not, your majesty. Forgive my intrusion."

  Celestia's disapproving gaze eyes the stallion for a long moment before replying. "And that 'pegasus filly', as you keep referring to her as, has a name. Rainbow Dash. You will treat her with the respect her accomplishment deserves."

  The Stallion's carefully measured expression does not betray any hint of the contempt that must surely be boiling inside of his veins. "Of course, your highness. Perhaps I may see this pegasus in person, that I might apologize directly?" The question lingers in the air.

  Still trying to get more information, I see. You don't know when to quit, do you? Celestia settles back into their throne and takes on a more rexed tone when responding, not wanting to be seen as overtly hostile. "There is no need. It would be best if she was not distracted from her studies."

  If Ptinum Legacy is disappointed, his expression does not reveal it, as he simply bows his head. "Yes, of course. I suppose that concludes my business here, as I would not wish to waste any more of your precious time. However, while I am here, may I have your permission to speak with my sons? While I am very proud of them, you know that I do not get to see them very often, as diligent as they are in their duties they rarely come to visit..."

  If nothing else, being given permission to go to the barracks would give Legacy a chance to snoop around the pace; technically he could do so at any point in time, given that he himself was an ex-royal guard captain. But he probably viewed it as less suspicious if he had a reason for being there. Fortunately, Celestia had expected this. "Of course. You will find them in the waiting chamber, I sent for them before our meeting. I hope your reunion is pleasant."

  The aristocrat bows his head. "Thank-you, your majesty. You are as thoughtful as ever."