Death and taxes

When you return through one of the gates of the Underworld, the All-Watch— elite warriors who serve the lord of the City—demand 50% of your guild’s liquid assets as guild tax.

Liquid assets mean “gold coins.” The Underworld is full of golden coins marked with pentacles.

Non-liquid assets are items of art and extravagance, such as paintings, statues, gems (uncut and cut), books, decorative weapons, jewelry, etc. These are not taken by the All-Watch.

This tax was established by the City to pay for the frequent calamities associated with the adventuring guilds. The taxes go into a fund to pay for tavern fights that become fires, engorged slimes brought back to the surface as babies, and the salaries of the All-Watch (to keep them unbribable).