While his host was engaged in procuring this luxury a man entered the room and told Popanilla that he had walked that day two thousand five hundred paces, and that the tax due to the Excise upon this promenade was fifty crowns. The Captain stared, and remarked to the excise-officer that he thought a man’s paces were a strange article to tax. The excise-officer, with great civility, answered that no doubt at first sight it might appear rather strange, but that it was the only article left untaxed in Vraibleusia; that there was a slight deficiency in the last quarter’s revenue, and that therefore the Government had no alternative; that it was a tax which did not press heavily upon the individual, because the Vraibleusians were of a sedentary habit; that, besides, it was an opinion every day more received among the best judges that the more a man was taxed the richer he ultimately would prove; and he concluded by saying that Popanilla need not make himself uneasy about these demands, because, if he were ruined to-morrow, being a foreigner, he was entitled by the law of the land to five thousand a-year; whereas he, the excise-man, being a native-born Vraibleusian, had no claims whatever upon the Government; therefore he hoped his honour would give him something to drink. His host now entered with the ‘Novum Organon’ of the great Periwinkle. While Popanilla devoured the lively pages of this treatise, he discovered that the system which had been so subtilely introduced by the Government, and which had so surprised him in the morning, had soon been adopted in private life; and although it was a drowning matter to pick up pink shells, still there was nothing to prevent the whole commerce of the country from being carried on by means of a system equally conchological. He found that the social action in every part of the island was regulated and assisted by this process. Oyster-shells were first introduced; muscle-shells speedily followed; and, as commerce became more complicate, they had even been obliged to have recourse to snail-shells. Popanilla retired to rest with admiration of the people who thus converted to the most useful purposes things apparently so useless. There was no saying now what might not be done even with a nutshell. It was evident that the nation who contrived to be the richest people in the world while they were over head and ears in debt must be fast approaching to a state of perfection. Finally, sinking to sleep in a bed of eiderdown, Popanilla was confirmed in his prejudices against a state of nature. CHAPTER 8 Skindeep called upon Popanilla on the following morning in an elegant equipage, and with great politeness proposed to attend him in a drive about the city.