From Introduction:
While taxes and tariffs are greeted with disgust in the real world, they can be rather fun when imposed on the other characters of a fantasy campaign setting. After all, why should any self respecting community allow such wealthy adventurers to freely wander about when the village coffers are starving?
This edition of Oppressive Taxes And Tariffs features over a new dozen means of robbing villager, adventurer, and simple traveling alike through the customs of tariffs and tax collection.