the provincial estates, and everywhere difficulties were raised. All
classes were united in resistance. Petitions came pouring in protesting
against impositions which threatened to ruin the trade and industries of
the country. Alva found it impossible to proceed.

The "hundredth penny" was voted, but instead of the other taxes, which
were to provide a steady annual income, he had to content himself with a
fixed payment of 2,000,000 guilders for two years only. The imposition
of these taxes on the model of the _alcabala_ had been part of a scheme
for sweeping away all the provincial jurisdictions and rights and
forming the whole of the Netherlands into a unified state, as
subservient to despotic rule as was Castile itself. A greater
centralisation of government had been the constant policy of the
Burgundian and Habsburg rulers since the time of Philip the Good, a
policy to be commended if carried out in a statesmanlike and moderate
spirit without any sudden or violent infringement of traditional
liberties. The aim of Philip of Spain as it was interpreted by his
chosen instrument, the Duke of Alva, was far more drastic. With Alva and
his master all restrictions upon the absolute authority of the sovereign
were obstacles to be swept remorselessly out of the way; civil and
religious liberty in their eyes deserved no better fate than to be
suppressed by force. Alva's experience was that of many would-be tyrants
before and since his day, that the successful application of force is
limited by the power of the purse. His exchequer was empty. Philip was
himself in financial difficulties and could spare him no money from
Spain. The refusal of the provincial estates of the Netherlands to
sanction his scheme of taxation deprived him of the means for imposing
his will upon them. His reign of terror had produced throughout the land
a superficial appearance of peace. There were at the beginning of 1570
no open disturbances or insurrectionary movements to be crushed, but the