Misadventures of lulu

Lulu is a Part-time worker living his miserable life in the city of jaduq in a world named yatu when a hardworking tax collector justifiably comes to take him into "work" camps for his crime of lack of having any money . What happens when he is taken into custody? And why is he merged with the soul of a 30 year old miserable teacher? Couldn't they magic him inside a hot lady or something!?