Quietly and attentively Yorboi makes mental comments and recognition of the fellow offers to the kingdom and seeing how effectively they could be applied, and when someone's requests knowledge from a elementalist, he speaks his soft-spoken monologue.
Finding unclaimed sources of water and even conjuring water isn't that trivial, but it isn't higher-tier stuff as well. I would have need for practical developments and equipment to be able to efficiently locate the untapped water reservoirs to have a stable supply of water. Construction resources into irrigation canals, wells, and aqueduct are generally wanting and will improve but at what expense? The complexities of required construction materials from masonry and dedicated even if simple government labor force will all have their expense that budget will have to afford. I seek to perform individual research to make the process of water conjuration to much more streamlined and simpler for even the basic apprentice to cast.
Now onto the taxes, their are two lingering issues I fear. First is your explanation between a poor and rich commercial business, what's the fine line between the two? Is it how much it makes? If their is more than one of the business in multiple areas? A simpler idea is that each business and private industry pays a starting 20 gold into the coffers, with an extra 20 gold for every extra business store or facility in a different city or town, to a max of 100. This will allow economic freedom to allow the commercial industry to grow so that we can afford higher expenses and other laws we in the future enact. Economic freedom and growth, and how much to get currently is a fine-line to deal with. Trust me, dealing with a debt is not something we want to cope with.
The goblins can be dealt either way with mercenaries or a public city guard, they are light threats. The more concerning military threats are the other provinces with their own militaries.. I plan to capstone my research into the developing into sentient water...entities, water elementals if you wish. A long-term goal, not something in the immediate vicinity
A final note, I think you people don't understand how time-consuming and potent magical research could be. We don't have any sort of professional or formal education for our youth to become mages, so we don't know who can perform magic, and not mentioning the dangerous of wild magic. This means that for example an army of undead workers, couldn't as easily be applied because we don't have a group of necromancers controlling and manipulating those undead workers, as well as the required research to perform that effectively.