#### **Prologue: The Age of Taxed Souls**
- **World Rules**
- After the great calamity, “Emotropy” became the new energy source, replacing oil.
- The Global Emotional Tax Act sets joy tax at 20%, anger tax at 50%, and grief tax at 100%, completely crushing any desire to resist.
- **The Protagonist’s Brand**
- As an S-rank nightmare tax collector, Zheng Yan has an “Emotropy-measuring ocular implant” in his right eye and a marrow-extraction tube connected to his spine.
- **The Defining Trauma**: As a child, he watched his father get thrown into a holy vat and dissolved for energy because he hadn’t paid the “grief tax” for his wife’s death.