The Duke had been dissatisfied with the results of his financial arrangements. The confiscation of banished and murdered heretics had not proved the inexhaustible mine he had boasted. The stream of gold which was to flow perennially into the Spanish coffers, soon ceased to flow at all. This was inevitable. Confiscations must, of necessity, offer but a precarious supply to any treasury. It was only the frenzy of an Alva which could imagine it possible to derive a permanent revenue from such a source. It was, however, not to be expected that this man, whose tyranny amounted to insanity, could comprehend the intimate connection between the interests of a people and those of its rulers, and he was determined to exhibit; by still more fierce and ludicrous experiments, how easily a great soldier may become a very paltry financier.
He had already informed his royal master that, after a very short time, remittances would no longer be necessary from Spain to support the expenses of the array and government in the Netherlands. He promised, on the contrary, that at least two millions yearly should be furnished by the provinces, over and above the cost of their administration, to enrich the treasury at home. Another Peru had already been discovered by his ingenuity, and one which was not dependent for its golden fertility on the continuance of that heresy which it was his mission to extirpate. His boast had been much ridiculed in Madrid, where he had more enemies than friends, and he was consequently the more eager to convert it into reality. Nettled by the laughter with which all his schemes of political economy had been received at home, he was determined to show that his creative statesmanship was no less worthy of homage than his indisputable genius for destruction.
His scheme was nothing more than the substitution of an arbitrary system of taxation by the Crown, for the legal and constitutional right of the provinces to tax themselves. It was not a very original thought, but it was certainly a bold one. For although a country so prostrate might suffer the imposition of any fresh amount of tyranny, yet it was doubtful whether she had sufficient strength remaining to bear the weight after it had been imposed. It was certain, moreover, that the new system would create a more general outcry than any which had been elicited even by the religious persecution. There were many inhabitants who were earnest and sincere Catholics, and who therefore considered themselves safe from the hangman's hands, while there were none who could hope to escape the gripe of the new tax-gatherers. Yet the Governor was not the man to be daunted by the probable unpopularity of the measure. Courage he possessed in more than mortal proportion. He seemed to have set himself to the task of ascertaining the exact capacity of the country for wretchedness. He was resolved accurately to gauge its width and its depth; to know how much of physical and moral misery might be accumulated within its limits, before it should be full to overflowing. Every man, woman, and child in the country had been solemnly condemned to death; and arbitrary executions, in pursuance of that sentence, had been daily taking place. Millions of property had been confiscated; while the most fortunate and industrious, as well as the bravest of the Netherlanders, were wandering penniless in distant lands. Still the blows, however recklessly distributed, had not struck every head. The inhabitants had been decimated, not annihilated, and the productive energy of the country, which for centuries had possessed so much vitality, was even yet not totally extinct. In the wreck of their social happiness, in the utter overthrow of their political freedom, they had still preserved the shadow, at least, of one great bulwark against despotism. The king could impose no tax.
The "Joyeuse Entree" of Brabant, as well as the constitutions of Flanders, Holland, Utrecht, and all the other provinces, expressly prescribed the manner in which the requisite funds for government should be raised. The sovereign or his stadholder was to appear before the estates in person, and make his request for money. It was for the estates, after consultation with their constituents, to decide whether or not this petition (Bede) should be granted, and should a single branch decline compliance, the monarch was to wait with patience for a more favorable moment. Such had been the regular practice in the Netherlands, nor had the reigning houses often had occasion to accuse the estates of parsimony. It was, however, not wonderful that the Duke of Alva should be impatient at the continued existence of this provincial privilege. A country of condemned criminals, a nation whose universal neck might at any moment be laid upon the block without ceremony, seemed hardly fit to hold the purse-strings, and to dispense alms to its monarch. The Viceroy was impatient at this arrogant vestige of constitutional liberty. Moreover, although he had taken from the Netherlanders nearly all the attributes of freemen, he was unwilling that they should enjoy the principal privilege of slaves, that of being fed and guarded at their master's expense. He had therefore summoned a general assembly of the provincial estates in Brussels, and on the 20th of March, 1569, had caused the following decrees to be laid before them.
A tax of the hundredth penny, or one per cent., was laid upon all property, real and personal, to be collected instantly. This impost, however, was not perpetual, but only to be paid once, unless, of course, it should suit the same arbitrary power by which it was assessed to require it a second time.
A tax of the twentieth penny; or five per cent., was laid upon every transfer of real estate. This imposition was perpetual.
Thirdly, a tag of the tenth penny, or ten per cent., was assessed upon every article of merchandise or personal-property, to be paid as often as it should be sold. This tax was likewise to be perpetual.
The consternation in the assembly when these enormous propositions were heard, can be easily imagined. People may differ about religious dogmas. In the most bigoted persecutions there will always be many who, from conscientious although misguided motives, heartily espouse the cause of the bigot. Moreover, although resistance to tyranny in matters of faith, is always the most ardent of struggles, and is supported by the most sublime principle in our nature, yet all men are not of the sterner stuff of which martyrs are fashioned. In questions relating to the world above; many may be seduced from their convictions by interest, or forced into apostasy by violence. Human nature is often malleable or fusible, where religious interests are concerned, but in affairs material and financial opposition to tyranny is apt to be unanimous.
The interests of commerce and manufacture, when brought into conflict with those of religion, had often proved victorious in the Netherlands. This new measure, however—this arbitrary and most prodigious system of taxation, struck home to every fireside. No individual, however adroit or time-serving, could parry the blow by which all were crushed.
It was most unanswerably maintained in the assembly, that this tenth and twentieth penny would utterly destroy the trade and the manufactures of the country. The hundredth penny, or the one per cent. assessment on all property throughout the land, although a severe subsidy, might be borne with for once. To pay, however, a twentieth part of the full value of a house to the government as often as the house was sold, was a most intolerable imposition. A house might be sold twenty times in a year, and in the course, therefore, of the year be confiscated in its whole value. It amounted either to a prohibition of all transfers of real estate, or to an eventual surrender of its price.