The Elder Scrolls XV: This is my Thu'um Stick

[Resileaf]

Strangely, she pays 134 drakes, the fourth highest overall (out of the 11 people on the tax roll at least). Though if he were skimming off the top, she might have gotten some of that back in gifts...though it'd take a while to break even on that when you also consider the Exquisite ring she gave him (valued at 240 drakes).

Or that may even have been a fair tax rate. She certainly didn't seem to pay it any mind, even going so far as to speak in the late taxman's defense.

Hmm, well that beats my theory that he switched her taxes and those of a random shmuck who paid less than her.
Still, it just goes to show that we really don't know if he really did skim off the top, or if he inflated the taxes his murderer owed for ****s and giggles, or if someone at the census and excise office did all that. Assuming he gives the tax report directly to his superior, it would mean he falsifies it during his tax collection, then returns it to what it should be before turning it in.