rate provinces, one-third of the whole being retained for
provincial expenses, and the balance paid into the general treasury.
There was a public debt, the annual interest of which amounted to 200,000
florins. During the war, money had been borrowed at as high a rate as
thirty-six per cent., but at the conclusion of hostilities the States
could borrow at six per cent., and the whole debt was funded on that
basis. Taxation was enormously heavy, but patriotism caused it to be
borne with cheerfulness, and productive industry made it comparatively
light. Rents were charged twenty-five per cent. A hundred per cent. was
levied upon beer, wine, meat, salt, spirits. Other articles of necessity
and luxury were almost as severely taxed. It is not easy to enumerate the
tax-list, scarcely anything foreign or domestic being exempted, while the
grave error was often committed of taxing the same article, in different
forms, four, five, and six times.

The people virtually taxed themselves, although the superstition
concerning the State, as something distinct from and superior to the
people, was to linger long and work infinite mischief among those seven
republics which were never destined to be welded theoretically and
legally into a union. The sacredness of corporations had succeeded, in a
measure, to the divinity which hedges kings. Nevertheless, those
corporations were so numerous as to be effectively open to a far larger
proportion of the population than, in those days, had ever dreamed before
of participating in the Government. The magistracies were in general
unpaid and little coveted, being regarded as a burthen and a
responsibility rather than an object of ambition. The jurisconsults,
called pensionaries, who assisted the municipal authorities, received,
however, a modest salary, never exceeding 1500 florins a year.

These numerous bodies, provincial and municipal, elected themselves
themselves by supplying their own vacancies. The magistrates were
appointed by the stadholder, on a double or triple nomination from the
municipal board. This was not impartial suffrage nor manhood suffrage.
The germ of a hateful burgher-oligarchy was in the system, but, as
compared with Spain, where municipal magistracies were sold by the crown
at public auction; or with France, where every office in church, law,
magistrature, or court was an object of merchandise disposed of in open
market, the system was purity itself, and marked a great advanc