Proposed Canon
When a city falls into the hands of an enemy side, the conquering side can choose to sack the city, reducing its level and giving the sacking side an immediate increase in their treasury. Going even further, a side can raze a city, effectively ending it and leaving behind a city site. The resulting site is similar to ruins and can randomly pop Barbarian units, gems, and Magic Items. The city site may be claimed by any side and rebuilt.
Sacking may be a form of Natural Dirtamancy available only to Rulers, and implementable by Warlords they authorize to use it.
Kona, a Level 3 city, yielded 20,000 shmuckers when Faq razed it, while Progrock gave 40,000. This would seem to indicate that each level of a city doubles the gain from sacking, unless there are modifiers that haven't been mentioned yet.
A Side can sack its own Cities if the need arises.
 Instances of Sacking In Comic
- Faq – TBFGK 147
- Carport (discussed) – First Intermission 11
- Unnamed Dagwood City (failed attempt) – First Intermission 41
- Kona – First Intermission 49
- Kibo & Otoh (unnamed) – LIAB Text 27
- Kiloton (discussed) – IPTSF Text 11
- Goodfinger (discussed) – IPTSF Text 19
- Coolminton – IPTSF Text 25
- Diecast – IPTSF Text 38
- Brookstone & Progrock (discussed) – LIAB 30
- Unnamed Jetstone City (discussed) – LIAB 35