and I found myself obliged to make good my rights in Luxemburg, so
useful to the defence of my other lands, especially of Brabant and
Flanders.

"In this way, my expenses continued to increase; all my resources
are now exhausted, and the saddest part of it all is that the good
cities and communes of Flanders and especially the country folk
are at the very end of their sacrifices. With grief I see many of
my subjects unable to pay their taxes, and obliged to emigrate.
Nevertheless, my receipts are so scanty that I have little
advantage from them. Nor do I reap more from my hereditary lands,
for all are equally impoverished.

"A way must be found to ease the poor people, and at the same time
to protect Flanders from insult, Flanders for whose sake I would
risk my own person, although to arrive at this end, important
measures have become imperative."

After this affectionate preamble, Philip finally states that, in order
to raise the requisite revenues, no method seemed to him so good and
so simple as a tax on salt, three sous on every measure for a term of
twelve years. He promised to dispense with all other subsidies and to
make his son swear to demand nothing further as long as the _gabelle_
was imposed.

"Know [he added in conclusion] that even if you consent to it I
will renounce it if others prove of a different opinion, for I do
not desire that the communes of Flanders be more heavily weighted
than any other portion of my territory."