I agree with all the points already made.

Sometimes a boss has a special relationship with a captain or a soldier. Perhaps the underling did the boss a favor some years ago or just never gives the boss any trouble. He then is allowed to give a smaller amount of tribute or operate with a free hand on more things. In addition the captain or soldier may also be geographically distant or working in rackets the boss doesn't fully understand. This allows the subordinate to underestimate the amount of money he's making.

I believe this happened with Riccobene and his boss Bruno in Philadelphia and with Accetturo and his boss Corallo in New York.

In both of these instances a new boss came in, looked things over and decided the level of tribute paid was far too low. Trouble ensued.

If you're the boss I think it's a fine line between taxing people enough to let them know you're on top of things and not taking so much tribute that everyone decides things would work better if you weren't around.

"When the snows fall and the white winds blow, the lone wolf dies but the pack survives."
Winter is Coming

Now this is the Law of the Jungle—as old and as true as the sky; And the wolf that shall keep it may prosper, but the wolf that shall break it must die.
As the creeper that girdles the tree-trunk, the Law runneth forward and back; For the strength of the Pack is the Wolf, and the strength of the Wolf is the Pack.