“BULLOCH, my son,” said old Mael, “we ought to make a census of the Penguins and inscribe each of their names in a book.”

“It is a most urgent matter,” answered Bulloch, “there can be no good government without it.”

Forthwith, the apostle, with the help of twelve monks, proceeded to make a census of the people.

And old Mael then said:

“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.”

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. For 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 ............