per cent., and therefore the manufactured article, if ten
times transferred, one thousand per cent. weekly. Quick transfers and
unfettered movements being the nerves and muscles of commerce, it was
impossible for it long to survive the paralysis of such a tax. The impost
could never be collected, and would only produce an entire prostration of
industry. It could by no possibility enrich the government.

The King could not derive wealth from the ruin of his subjects; yet to
establish such a system was the stern and absurd determination of the
Governor-general. The infantine simplicity of the effort seemed
incredible. The ignorance was as sublime as the tyranny. The most lucid
arguments and the most earnest remonstrances were all in vain. Too opaque
to be illumined by a flood of light, too hard to be melted by a nation's
tears, the Viceroy held calmly to his purpose. To the keen and vivid
representations of Viglius, who repeatedly exhibited all that was
oppressive and all that was impossible in the tax, he answered simply
that it was nothing more nor less than the Spanish "alcabala," and that
he derived 50,000 ducats yearly from its imposition in his own city of
Alva.

Viglius was upon this occasion in opposition to the Duke. It is but
justice to state that the learned jurisconsult manfully and repeatedly
confronted the wrath of his superior in many a furious discussion in
council upon the subject. He had never essayed to snatch one brand from
the burning out of the vast holocaust of religious persecution, but he
was roused at last by the threatened destruction of all the material
interests of the land. He confronted the tyrant with courage, sustained
perhaps by the knowledge that the proposed plan was not the King's, but
the Governor's. He knew that it was openly ridiculed in Madrid, and that
Philip, although he would probably never denounce it in terms, was
certainly not eager for its execution. The President enlarged upon the
difference which existed between the condition of a sparsely-peopled
country of herdsmen and laborers in Spain, and the densely-thronged and
bustling cities of the Netherlands. If the Duke collected 50,000 ducats
yearly from the alcabala in Alva, he could only offer him his
congratulations, but could not help assuring him that the tax would prove
an impossibility in the provinces. To his argument, that the impost would
fall with severity not upon the highest nor the lowest classes of
society, nei