REAP & SOW TAXES


R&S Taxes ( or Reap & Sow Taxes ) is the biggest global tax preparation company originating in Rouen, France founded in the late 1800s with branches in every continent & nearly every country… that’s how the world sees R&S Taxes. R&S does file taxes as side thing really — it’s more of an act. all of their workers are Grim Reapers who file & fill out papers that come from the Office of Death on those who are to die. each reaper must send their papers back to the boss for review, aka: the owner & founder of R&S Taxes — Fate himself.

R&S Taxes has many Divisions & Subdivisions to account for all that die in the world.
in the back burner, a special group of reapers are to assassinate those that cheat death. they are part of the Skeleton Crew.

main office

each Divisions & Subdivision files paper work to move the cogwheels of fate. one persons death can lead to many, something that each reaper must put into consideration while deciding who lives or dies. while there is a protocol for each reaper to follow, there’s a basic thing they must remember; they mustn’t allow humans to turn the world into ruins. they mut keep the equilibrium of the universe in check.


DIVISIONS divisions are divided into 8 sections that are lettered from A to H by the organisms & other who are to die. the letters are accompanied by a number, from 1-5, to indicate the general age groups of those to die & numbered accordingly in order of progression for the different stages in life.

DIVISION FACTIONS
A: the divisions that handles the death of humansB: the divisions that handles the death of animals, specifically the ones on landC: the divisions that handles the death of animals, specifically the aquaticD: the divisions that handles the death of plants & vegetationE: the divisions that handles the death of structures & buildingsF: the divisions that handles the death of Cities, Towns & the likeG: the divisions that handles the death of Supernatural beingsH: the divisions that handles the death of planets & other celestial bodies (stars, etc.)
DIVISION NUMBERS
1: the division number that deals with the beginning stages of life for those in question.2: the division number that deals with the early stages of life for those in question.3: the division number that deals with the middle stages of life for those in question.4: the division number that deals with the late stages of life for those in question.5: the division number that deals with those who exceed their life expectancy for those in question.
SUBDIVISION subdivisions go into the ways in which they die, all numbered from 1-8. each reaper harbours powers correlating with their Subdivision to some degree (ie; death by natural disasters– the reapers in this subdivision will have some kind of weather ability), all reapers must be able to take lives with their own hands, after all.

SUBDIVISIONS
1: death in relation to old age2: death in relation to chemicals & toxins3: death in relation to ailments & illnesses4: death in relation to natural disaster5: death in relation to water & drowning6: death in relation to fire7: death in relation to human error8: death in relation to supernatural causes
EXAMPLE: an example of how this would be written on documents would be, Division A3, Subdivision #3 — Illnesses + Ailments: showing that Grim deals with humans (ages 19-49) who die from illnesses & ailments.

the skeleton crew

a special group of reapers deal with those who cheat death after their paperwork has been filed for them to die. these groups are rather small when compared to most subdivisions (of course this varies for small towns & cities) consisting of at least 25 members. there is the rare occasion when more members or way less members are present.


the Skeleton Crew are divided into those who investigate the subject in question & do the office / paperwork needed. then are those who preform executions / assassinations. there are currently 999 Skeleton Crews who work for the Office of Death.

SPECIAL CIRUMSTANCES occasionally, the reason why someone is cheating death is by means of another supernatural being & thus, they must be dealt with as well even if they weren't originally filed to die.

there are some exceptions to those being hunted by the reapers, a second chance. if the target is able to kill a reaper then they will no longer be on the Skeleton Crews hit list. of course, that's not to say they will never die, it just means they will no longer be hunted in this instance. in due time, sequences of events will occur & again their life will be in danger. as before, their file will be placed on the desk of a reaper who will decide if they live or die. that's just how it is. now, if they decide to cheat death again, well, the cycle will continue until they die.

father fate


full name. Fate
aka. Chance Grim: the name on his falsified government documents. he often introduces himself as such to humans.
age. ???
gender & pronouns. inapplicable / they.them (literally whatever pronouns)
orientation. aesexual / ???
species. orbiter of fate, keeper of the world order
occupation. one of many overseers of the world / Founder & CEO of R&S Taxes
residence. ? / Rouen, France: he commonly stays there for long periods of time in comparison to other places. this is mostly because of Graves Grim / Office of Death

info. the boss, the highest authority in the Universe, has worked at the Office for an incalculable number of years. serious, perhaps a bit too austere, & dedicated. often fails at attempts of humour. depressed, despondent, morose — extremely tired of their job. Hopes to end it through the destruction of the world.

the father of all reapers & others who aid in moving the cogwheels of earths fate. after being at it for so long he has gotten quite tired of it all. he is very close with Graves Grim, the oldest reaper & one he considers his son. Graves is the reason why he finds it so vexing to continue, if only he didn't care for humans as much as he did.


confidants

full name. 92 Grim
aka. Corpse Grim
age. 1,750+
gender & pronouns. male / he.him
orientation. pansexual / panromantic
species. orbiter of death
occupation. Reap & Sow Taxes Head Management File Overseer / Fates Consultant
Corpse is one of the lead management who take a look at all of the files of lives that come through R&S. he is also considered to be one of Fates most trusted confidant.residence. ? / Office of Death

Corpse originated in R&S Taxes branch #017 Perth, Australia filing paperwork like an average office working reaper until becoming one of Fate's consultants & Death File Overseer in The Office of Death. he is described to be a bit too enthusiastic with his job, always obeying Fate with any & all his endeavors. always seen with a smile, his friendliness is never to be taken too seriously. Corpse is cold & callous & views humans to be useless.

Maura originates in R&S Taxes branch #009 located in Surat, Gujarat, India. just like Corpse, he started out as an average office working reaper before being promoted to Fate's Consultant & a Death File Overseer. in contrast to Corpse, Maura is more even tempered, harder to read but approachable. he too is very loyal to fufilling Fate's wishes.

full name. 91 Grim
aka. Maura Grim
age. 1,750+
gender & pronouns. male / he.him
orientation. pansexual / panromantic
species. orbiter of death
occupation. Reap & Sow Taxes Head Management File Overseer / Fates Consultant
Maura is one of the lead management who take a look at all of the files of lives that come through R&S. he is also considered to be one of Fates most trusted confidants.residence. ? / Office of Death

the two of them work tirelessly to keep Fate pleased. after countless years of watching many reapers they knew fail to meet Fate's expectations & subsequently die, the two remained diligent with their efforts to climb the corporate ladder & became overseers for the files of the living. they are among the four oldest reapers, as many (if not all - excluding Graves) reapers made before them & other made after them, are dead.

on the outside, it may appear as though Fate has a familial bond with Maura & Corpse as he has with Graves but this isn't true. the tree spend a lot of time together but Fate keeps them at arms length emotionally, something the two have noticed but haven't accepted. all of their interactions would show that Fate treats him more like an employee than a family member & they have been working to be see as Fate's sons. for this reason, they don't like Graves Grim - especially as he constantly goes against Fate's wishes but has not been punished for his actions.

currently, they are helping their father put an end to the world to bring him peace.

full name. Curator
aka. the Archivist
age. ??? (as old as time, maybe older)
gender & pronouns. agender / they.them (fine with whatever for the most part)
orientation. asexual / aromantic
species. orbiter of the universes events & holder of the Akashic Records
occupation. one of many overseers of the world / Archivist of the universe
residence. ?: the Catacombs

Curator, along side Fate, have watched over the happenings of the universe for as long as time (maybe even longer). Curator in particular keeps track of things going on in all universes & documents them. they do not interfere even if they notice things going array as it is not their duty. they are calm, soft spoken & welcoming despite their true appearance being intimidating. they rarely leave the Catacombs but when they do, they take an appearance of a small high school boy - a stark contrast to their usual height & ever growing limbs.

Ever & Nuru are the oldest human spirits that still remain in some state of consciousness wandering in purgatory. Curator, being the viewer of the archives had noticed the affinity Fate would have towards Graves Grim in the distant future & so they wanted to have a human-like helper of their own. after Ever & Nuru died, Curator decided to keep their souls to be their companion in the lonely Catacombs. their souls would be transferred into many things over the years until Curator would decide to place both of their souls in the same, human-sized ball jointed wooden doll. the doll would mimic their appearances when either of their consciousnesses takes control of the vessel. Ever is childish & upbeat while Nuru is stoic & short-tempered. the two of them are very close with Curator & act as their chauffer when they walk the earth.

full name. Ever & Nuru
aka. Eve / Rue
age. 200,000 (chronologically) / 14 (mentally)
gender & pronouns. male / he.him / they.them
orientation. asexual / panromantic
species. ghost
occupation. librarian of the archives in The Office of Death
residence. ?: the Catacombs


other forces

full name. Universe
aka. Mortimer
age. ? (the oldest being in the universe)
gender & pronouns. agender / they.them & he.him
orientation. asexual / aromantic
species. orbiter the Universe
occupation. watcher of the universe
residence. all places at once / R&S Taxes, Rouen France branch #001 in the janitors closet

Mortimer is the oldest being in the universe that walks the earth (& many of its parallel counterparts). they exist in multiple places at once & look after the happenings created by the other higher powers. all & everyone in the Office of Death know about them but have never seen them in person nor do most even realize that they reside in the janitors closet of all the branches of R&S Taxes. Mortimer remains lowkey, offering curious reapers special items to help make their job as orbiters of death easier by making sure they remain impartial & uninfluenced by Fate's constant manipulation. Mortimer's true body (or vessel) lives in R&S Taxes Branch #001 in Rouen, France while his consciousness manifests as skeleton dressed as a pirate in the other branches. they are very friendly & go on about their plunders over the many years on earth.