“Bless Greatauk, father, for all power comes from God.” Maël remained silent and motionless, with his eyes raised towards heaven; he felt a painful uncertainty in judging the monk Bulloch’s doctrine. It was, however, the doctrine destined to prevail in epochs of advanced civilization. Bulloch can be considered as the creator of civil law in Penguinia. IV. THE FIRST ASSEMBLY OF THE ESTATES OF PENGUINIA “Bulloch, my son,” said old Maël, “we ought to make a census of the Penguins and inscribe each of their names in a book.” “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 Maël 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 Maël 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: