o 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."

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.

The venerable Mael took his place in the midst of his monks and uttered
these words:

"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."

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:

"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