DAY 18: TOLL COLLECTING
To collect a toll, you need to offer a path of transport that speeds people's journeys in a way that encourages them to pay for it, and have a point where you can collect your money (so destroying a couple of mountains to create a huge mountain pass might be counter-productive, as there is too wide an area to try and collect tolls from).
Using vis: CrTe base 3 (create stone) + 1 touch with up to 4 magnitudes for size gives you the minimul ritual level of 20. As an example "Wall of protecting stone" with 2 magnitudes creates a wall 25 paces wide, 4 paces high and 1 pace thick - put that on its side and you have a modest bridge, so an extra level of size and maybe 1 for complexity to create supports or to arch it neatly gives you a major bridge.
Alternatively, a ritual version of "Bridge of Wood" from Arm5 p 135 will work if Herbam is your strength.
You could enchant items for sun duration spells and have them cast twice a day with "constant effect", this gives a bridge that looks permanent but you can dispel it in an emergency and also you can reposition the item and hence the bridge in case of war or in case someone stops your toll collecting and you want to take your toys home.
You can use PeTe or ReTe to dig canals (a suggestion for an epic one linking the Rhine and Danube is mentioned in City & Guilds, or maybe you create the Suez canal centuries early and make trade with East Africa and Asia much easier). You can also tunnel through hills and mountains, if people will trust your toll tunnel, but you probably want to use InTe effects to check your work is secure. As mentioned at the start, you can always try digging a pass through tunnels and then making a path or road, but it needs to be narrow enough to be taxable.
You could also use MuAq (reduce the size of a river), ReAq (redirect the flow or slow the flow), or PeAq (just forcibly drop the water level) to create a ford that might be taxable.
Just flying people over with rego effects is a blatantly magical solution and likely to get you in trouble, but you may find it fun.