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: