Province level, taxation and population

[Sir Tiamat]

Law has no effect on taxation, other than allowing me to go to higher tax levels without suffering loyalty effects.

Province represents population in the rulebook, but as has already been noted, you simply can't rule provinces up if this is the case.

So, if you are to rule up your administration of a province, and get more taxing power, you have a choice, either make the law holding the key to taxation (in which case, does Guilder Kalien tax the people of Caerwil or does Suris Enlien?)
-OR-
You need to seperate administration from the province rating, so you can rule something up.

There is a third option to view law as a limiting factor on province taxation. The province ruler has legitimacy, the law ruler has the administration and coercive power. Ideally law and legitimacy are in the same hands, however if not the amount of tax a province regent can recieve is limited by the law holdings.

Thus Kalien would not be able to tax... but Enlien would recieve less tax without the support of Kalien's law

Would also create some opportunities for deals: I will support your taxation if you give me a slice of the pie.