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<h2> IV. THE FIRST ASSEMBLY OF THE ESTATES OF PENGUINIA </h2>
<p>"Bulloch, my son," said old Mael, "we ought to make a census of the
Penguins and inscribe each of their names in a book."</p>
<p>"It is a most urgent matter," answered Bulloch, "there can be no good
government without it."</p>
<p>Forthwith, the apostle, with the help of twelve monks, proceeded to make a
census of the people.</p>
<p>And old Mael then said:</p>
<p>"Now that we keep a register of all the inhabitants, we ought, Bulloch, my
son, to levy a just tax so as to provide for public expenses and the
maintenance of the Abbey. Each ought to contribute according to his means.
For this reason, my son, call together the Elders of Alca, and in
agreement with them we shall establish the tax."</p>
<p>The Elders, being called together, assembled to the number of thirty under
the great sycamore in the courtyard of the wooden monastery. They were the
first Estates of Penguinia. Three-fourths of them were substantial
peasants of Surelle and Clange. Greatauk, as the noblest of the Penguins,
sat upon the highest stone.</p>
<p>The venerable Mael took his place in the midst of his monks and uttered
these words:</p>
<p>"Children, the Lord when he pleases grants riches to men and he takes them
away from them. Now I have called you together to levy contributions from
the people so as to provide for public expenses and the maintenance of the
monks. I consider that these contributions ought to be in proportion to
the wealth of each. Therefore he who has a hundred oxen will give ten; he
who has ten will give one."</p>
<p>When the holy man had spoken, Morio, a labourer at Anis-on-the-Clange, one
of the richest of the Penguins, rose up and said:</p>
<p>"O Father Mael, I think it right that each should contribute to the public
expenses and to the support of the Church, on my part I am ready to give
up all that I possess in the interest of my brother Penguins, and if it
were necessary I would even cheerfully part with my shirt. All the elders
of the people are ready, like me, to sacrifice their goods, and no one can
doubt their absolute devotion to their country and their creed. We have,
then, only to consider the public interest and to do what it requires.
Now, Father, what it requires, what it demands, is not to ask much from
those who possess much, for then the rich would be less rich and the poor
still poorer. The poor live on the wealth of the rich and that is the
reason why that wealth is sacred. Do not touch it, to do so would be an
uncalled for evil. You will get no great profit by taking from the rich,
for they are very few in number; on the contrary you will strip yourself
of all your resources and plunge the country into misery. Whereas if you
ask a little from each inhabitant without regard to his wealth, you will
collect enough for the public necessities and you will have no need to
enquire into each citizen's resources, a thing that would be regarded by
all as a most vexatious measure. By taxing all equally and easily you will
spare the poor, for you Will leave them the wealth of the rich. And how
could you possibly proportion taxes to wealth? Yesterday I had two hundred
oxen, to-day I have sixty, to-morrow I shall have a hundred. Clunic has
three cows, but they are thin; Nicclu has only two, but they are fat.
Which is the richer, Clunic or Nicclu? The signs of opulence are
deceitful. What is certain is that everyone eats and drinks. Tax people
according to what they consume. That would be wisdom and it would be
justice."</p>
<p>Thus spoke Morio amid the applause of the Elders.</p>
<p>"I ask that this speech be graven on bronze," cried the monk, Bulloch. "It
is spoken for the future; in fifteen hundred years the best of the
Penguins will not speak otherwise."</p>
<p>The Elders were still applauding when Greatauk, his hand on the pommel of
his sword, made this brief declaration:</p>
<p>"Being noble, I shall not contribute; for to contribute is ignoble. It is
for the rabble to pay."</p>
<p>After this warning the Elders separated in silence.</p>
<p>As in Rome, a new census was taken every five years; and by this means it
was observed that the population increased rapidly. Although children died
in marvellous abundance and plagues and famines came with perfect
regularity to devastate entire villages, new Penguins, in continually
greater numbers, contributed by their private misery to the public
prosperity.</p>
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