"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, a.s.sembled 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 n.o.blest 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 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."

Thus spoke Morio amid the applause of the Elders.

"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."

The Elders were still applauding when Greatauk, his hand on the pommel of his sword, made this brief declaration:

"Being n.o.ble, I shall not contribute; for to contribute is ign.o.ble. It is for the rabble to pay."

After this warning the Elders separated in silence.

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.

V. THE MARRIAGE OF KRAKEN AND ORBEROSIA

During these times there lived in the island of Alca a Penguin whose arm was strong and whose mind was subtle. He was called Kraken, and had his dwelling on the Beach of Shadows whither the inhabitants never ventured for fear of serpents that lodged in the hollows of the rocks and lest they might encounter the souls of Penguins that had died without baptism. These, in appearance like livid flames, and uttering doleful groans, wandered night and day along the deserted beach. For it was generally believed, though without proof, that among the Penguins that had been changed into men at the blessed Mael's prayer, several had not received baptism and returned after their death to lament amid the tempests. Kraken dwelt on this savage coast in an inaccessible cavern.

The only way to it was through a natural tunnel a hundred feet long, the entrance of which was concealed by a thick wood. One evening as Kraken was walking through this deserted plain he happened to meet a young and charming woman Penguin. She was the one that the monk Magis had clothed with his own hands and thus was the first to have worn the garments of chast.i.ty. In remembrance of the day when the astonished crowd of Penguins had seen her moving gloriously in her robe tinted like the dawn, this maiden had received the name of Orberosia.*

* "Orb, poetically, a globe when speaking of the heavenly bodies. By extension any species of globular body."--Littre

At the sight of Kraken she uttered a cry of alarm and darted forward to escape from him. But the hero seized her by the garments that floated behind, her, and addressed her in these words:

"Damsel, tell me thy name, thy family and thy country."

But Orberosia kept looking at Kraken with alarm.

"Is it you, I see, sir," she asked him, trembling, "or is it not rather your troubled spirit?"

She spoke in this way because the inhabitants of Alca, having no news of Kraken since he went to live on the Beach of Shadows, believed that he had died and descended among the demons of night.

"Cease to fear, daughter of Alca," answered Kraken. "He who speaks to thee is not a wandering spirit, but a man full of strength and might. I shall soon possess great riches."

And young Orberosia asked:

"How dost thou think of acquiring great riches, O Kraken, since thou art a child of Penguins?"

"By my intelligence," answered Kraken.

"I know," said Orberosia, "that in the time that thou dwelt among us thou wert renowned for thy skill in hunting and fishing. No one equalled thee in taking fishes in a net or in piercing with thy arrows the swift-flying birds."

"It was but a vulgar and laborious industry, O maiden. I have found a means of gaining much wealth for myself without fatigue. But tell me who thou art?"

"I am called Orberosia," answered the young girl.

"Why art thou so far away from thy dwelling and in the night?"

"Kraken, it was not without the will of Heaven."

"What meanest thou, Orberosia?"

"That Heaven, O Kraken, placed me in thy path, for what reason I know not."

Kraken beheld her for a long time in silence.

Then he said with gentleness:

"Orberosia, come into my house; it is that of the bravest and most ingenious of the sons of the Penguins. If thou art willing to follow me, I will make thee my companion."

Then casting down her eyes, she murmured:

"I will follow thee, master."

It is thus that the fair Orberosia became the consort of the hero Kraken. This marriage was not celebrated with songs and torches because Kraken did not consent to show himself to the people of the Penguins; but hidden in his cave he planned great designs.

VI. THE DRAGON OF ALCA

"We afterwards went to visit the cabinet of natural history. . . . The care-taker showed us a sort of packet bound in straw that he told us contained the skeleton of a dragon; a proof, added he, that the dragon is not a fabulous animal."--Memoirs of Jacques Casanova, Paris, 1843.

Vol. IV., pp. 404, 405

In the meantime the inhabitants of Alca practised the labours of peace.

Those of the northern coast went in boats to fish or to search for sh.e.l.l-fish. The labourers of Dombes cultivated oats, rye, and wheat.

The rich Penguins of the valley of Dalles reared domestic animals, while those of the Bay of Divers cultivated their orchards. Merchants of Port-Alca carried on a trade in salt fish with Armorica and the gold of the two Britains, which began to be introduced into the island, facilitated exchange. The Penguin people were enjoying the fruit of their labours in perfect tranquillity when suddenly a sinister rumour ran from village to village. It was said everywhere that frightful dragon had ravaged two farms in the Bay of Divers.