You draw arcane symbols and monetary symbols in chalk on a flat, horizontal surface, 1 foot square, and then place items which fit in a 1 foot cube above the square. When you cast the spell, you transform the non-magical contents of the cube into a combination of coins and gems, whose value matches what you could sell the items for in a major city, less one copper. When you cast the spell, you magically know the value of the coins and gems to be created, and can specify the precise coin denominations and types and value of gems or gem dust to be created. You may exclude items of your choice from the conversion, either specifically, or by its material.
This spell will only affect items for which there is a standard price in the nearest major city, even if the price is unknown to the caster, but it will not affect items for which there is not a well-understood price.
Ethereal Tax. The one copper is an ethereal tax on the conversion, and is deposited into a demiplane created by Dextra Smith and to which she has sole access.
At higher levels. For each level cast above 4th level, the length of the sides of the square and the cube doubles (2 foot cube at 5th, 4 foot cube at 6th, etc, up to a 32 foot cube at 9th level), and the ethereal tax increases by 10 times (to one silver at 5th, to one gold at 6th, to 10gp at 7th, 100gp at 8th and 1000gp at 9th).
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