densely-thronged and
bustling cities of the Netherlands. If the Duke collected 50,000 ducats
yearly from the alcabala in Alva, he could only offer him his
congratulations, but could not help assuring him that the tax would prove
an impossibility in the provinces. To his argument, that the impost would
fall with severity not upon the highest nor the lowest classes of
society, neither upon the great nobility and clergy nor on the rustic
population, but on the merchants and manufacturers, it was answered by
the President that it was not desirable to rob Saint Peter's altar in
order to build one to Saint Paul. It might have been simpler to suggest
that the consumer would pay the tax, supposing it were ever paid at all,
but the axiom was not so familiar three centuries ago as now.

Meantime, the report of the deputies to the assembly on their return to
their constituents had created the most intense excitement and alarm.
Petition after petition, report after report, poured in upon the
government. There was a cry of despair, and almost of defiance, which had
not been elicited by former agonies. To induce, however, a more favorable
disposition on the part of the Duke, the hundredth penny, once for all,
was conceded by the estates. The tenth and twentieth occasioned--severe
and protracted struggles, until the various assemblies of the patrimonial
provinces, one after another, exhausted, frightened, and hoping that no
serious effort would be made to collect the tax, consented, under certain
restrictions, to its imposition.--The principal conditions were a protest
against the legality of the proceeding, and the provision that the
consent of no province should be valid until that of all had been
obtained. Holland, too, was induced to give in its adhesion, although the
city of Amsterdam long withheld its consent; but the city and province of
Utrecht were inexorable. They offered a handsome sum in commutation,
increasing the sum first proposed from 70,000 to 200,000 florins, but
they resolutely refused to be saddled with this permanent tax. Their
stout resistance was destined to cost them dear. In the course of a few
months Alva, finding them still resolute in their refusal, quartered the
regiment of Lombardy upon them, and employed other coercive measures to
bring them to reason. The rude, insolent, unpaid and therefore
insubordinate soldiery were billeted in every house in the city, so that
the insults which the population were ma