I was kind of surprised, but a couple of people have requested that I write more about Professor Pemberly; he's likeable, it seems. I'm so glad. So I'll be periodically posting new chapters here about different topics. The inspiration for a lot of them will be coming from my other story/essay The Structure of the Government in Harry Potter, which I highly recommend and shamelessly plug. Now, on with the chapters!

Dobby's Polka-Dotted Sock

Lost Revenue

They stared, and he turned a page. They watched, and his eyes scanned the words. They were silent, and he didn't move, didn't speak.

It had been a week since Professor Edward Pemberly's impromptu lecture, and the students it seemed hadn't gotten enough. Neville felt a little foolish, but he had felt like something was beginning that fall day. And yet the Muggle Studies teacher sat as he always did, with his feet on the desk, a new book in his hand. The seventh-year felt vaguely disappointed.

He heard a little sigh escape Hermione beside him. She had parchment and quill out, as though hoping to take notes, but no lesson was being given today. Redding coughed awkwardly in the back, and Ginny had her cheek resting on her fist.

A pair of eyes rose from the text as they took in the rows of quiet students.

"Does someone need something?" Pemberly asked casually. The girls flushed red while they boys looked away, embarrassed at having been caught.

"No, Professor," Hermione finally managed, and Pemberly tilted his head.

"Well, alright then. This isn't a silent study hall, you know. You can talk, provided you play nicely amongst yourselves." He smiled politely, and Neville thought Redding turned a darker shade.

Gradually, the room returned to its usual grumble of voices, turning of pages, and scratching of quills. Luna, who had been in the library the day Professor Pemberly had interrupted Hermione's battle for House-Elfs, began to tell the girl next to her about the expedition she and her father had taken that summer.

"That's nice, Luna," the other Ravenclaw said absently, but perked up a little at the thought of something. "But my Daddy's taking us on a cruise this holiday. It's on a Muggle ship, but I think it'll be pretty exciting. The goblins took some weird fee when he was getting the money exchanged, though." Her nose was scrunched up in confusion, and Luna didn't seem to have an answer for it.

"That would be a tax, Miss Martin," said Pemberly and all the students looked up.

"A what?" the girl, Martin, asked.

"A tax. It's a fee taken from a certain percent of the cost of your purchase, and the money goes to the government."

"But why?"

"Hey, I've noticed that before," said Anthony Hopkins, "Sometimes when my mum sends me to get the groceries, the price they ask me for at the register is different than the one on the tag." The professor nodded, and then clarified.

"The price on the tag is the sales or retail price. The tax is a percent of that, and is added on at the register." It sort of made sense, but—

"Why is the government taking money?" For once Redding asked a decent question. Hermione looked about to open her mouth and answer, but Pemberly took the question, placing his book down on the desk. Neville sat forward a little, interested in what he had to say.

"Tax money is given to the government so that they can use it to build roads or subway systems, give relief in emergencies or to the poor, and to pay their employees. The idea is that that money will go back into the system in such a way that it will benefit the taxpayers in the long run."

"Oh, so Ministry employees get paid with tax money? But, I don't remember my parents ever mentioning it," Ginny said, expressing the puzzlement of everyone else. Neville knew his Gran had never mentioned such a thing.

"Not quite," and Pemberly actually stood, going over to his board and erasing the reading assignment he had given to his actual classes. "Taxes are only in the Muggle system. In the Muggle world, when you buy an item, say at a store, you pay money to the cashier."

The teacher drew a stick figure handing over Muggle bills, money, to a box that he labeled Store. Then he turned and continued.

"Now, you subtract the retail price, the price on the tag, from the total price that includes tax. The amount that you get out goes to the government as a tax."

He finished his little diagram by drawing one bill above the building, and an arrow pointing up to a second, bigger box labeled Government. Placing the chalk down in the tray, he faced his study hall students again.

"That's how it works in the Muggle world. But, as Miss Weasley pointed out, your parents do not pay taxes to the Wizarding government, the Ministry of Magic."

Martin tilted her head and asked, "But then how does the Ministry pay its workers or build things or help people?"

"Well, for starters, the Ministry cuts back on a lot of expenses, as many as it can. Hogwarts is a private school, meaning that the government does not have to give it money, everything you see here is paid for buy your tuition fees. The Ministry also does not give much, if any, aid to wizards or witches in need."

"But it still has to pay its employees," Hermione cut in, though with her hand raised in the air. "So where does it get the money for that?"

"Why, donations, of course."

"Donations, from where?" Neville blurted. He'd never seen anyone from the Ministry ask for donations.

Pemberly favored him with a wry grin. "From the highest bidder, Mr. Longbottom."

Hermione gasped at his side in realization. "So that's why, er, certain people are so high up in the Ministry! They pay their way there!"

"That's it exactly, Miss Granger. In return, the Minister is willing to lend a rather large ear to any suggestions their backer has."

Ginny looked outraged once again, and Neville could feel some anger building in him as well. "That's got to be illegal," the redhead said, fist curling around her quill.

"In the Muggle world it is. It's called bribery. Here, it is quite openly practiced." He placed his hands in the pockets of his trousers and gave a little shrug. "But, there's not much to be done about it."

"Don't say that, Professor!" Hermione said aghast. "There's always something—somebody—we have to do something!" Neville was alarmed at the intensity of her outburst, but swallowed and spoke as well.

"That's right, sir, we should do something about it. Now that we know, I mean." His classmates were all staring at him, and the professor as well, but he took a breath and held his gaze.

"Well then, I wish you luck," came the simple response from the man with a warm, encouraging smile. Neville had to wonder whether or not his professor's moment of negativism was imagined.

But the bell rang and the study hall students could hear their fellow students standing, scraping desks and chairs, and the beginnings of thunderous footsteps to lunch.

"Come on, Neville," Hermione said, already up and tugging on his arm.

"Come on where?" He asked the bushy-haired girl, bewildered. Hermione was not normally so excited for a meal.

"To the library of course," she replied and Neville resisted the urge to say "Of course" back to her. "You said you would help, right? Well, we've got a lot of work ahead of us; it won't be easy coming up with a tax system to propose to the Ministry."

"What?" But she had already pulled him to the door.

"I can't believe it," he heard Redding say to another student as they left. "those filthy-rich purists have been in control this whole time!" It seemed their Slytherin peer was not a total bigot after all.

Neville glanced back when they were almost down the corridor to see Professor Pemberly leaning against his doorframe with his coat over one shoulder, giving them a cheery wave. And then Hermione rounded the corner and it was off to the library.

I'm hoping this was good. I really want to continue it now, but I need feedback if that's going to happen. You're welcome to give suggestions, or just tell me what you thought. Thanks for reading, and please review!