As to the tenth penny upon articles of merchandise, to be paid by the vendor at every sale, the scheme was monstrous. All trade and manufactures must, of necessity, expire, at the very first attempt to put it in execution. The same article might be sold ten times in a week, and might therefore pay one hundred per cent. weekly. An article, moreover, was frequently compounded of ten, different articles, each of which might pay one hundred per cent., and therefore the manufactured article, if ten times transferred, one thousand per cent. weekly. Quick transfers and unfettered movements being the nerves and muscles of commerce, it was impossible for it long to survive the paralysis of such a tax. The impost could never be collected, and would only produce an entire prostration of industry. It could by no possibility enrich the government.
The King could not derive wealth from the ruin of his subjects; yet to establish such a system was the stern and absurd determination of the Governor-general. The infantine simplicity of the effort seemed incredible. The ignorance was as sublime as the tyranny. The most lucid arguments and the most earnest remonstrances were all in vain. Too opaque to be illumined by a flood of light, too hard to be melted by a nation's tears, the Viceroy held calmly to his purpose. To the keen and vivid representations of Viglius, who repeatedly exhibited all that was oppressive and all that was impossible in the tax, he answered simply that it was nothing more nor less than the Spanish "alcabala," and that he derived 50,000 ducats yearly from its imposition in his own city of Alva.
Viglius was upon this occasion in opposition to the Duke. It is but justice to state that the learned jurisconsult manfully and repeatedly confronted the wrath of his superior in many a furious discussion in council upon the subject. He had never essayed to snatch one brand from the burning out of the vast holocaust of religious persecution, but he was roused at last by the threatened destruction of all the material interests of the land. He confronted the tyrant with courage, sustained perhaps by the knowledge that the proposed plan was not the King's, but the Governor's. He knew that it was openly ridiculed in Madrid, and that Philip, although he would probably never denounce it in terms, was certainly not eager for its execution. The President enlarged upon the difference which existed between the condition of a sparsely-peopled country of herdsmen and laborers in Spain, and the 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 made to suffer by the intrusion of these ruffians at their firesides would soon, it was thought, compel the assent of the province to the tax. It was not so, however. The city and the province remained stanch in their opposition. Accordingly, at the close of the year (15th. December, 1569) the estates were summoned to appear within fourteen days before the Blood Council. At the appointed time the procureur-general was ready with an act of accusation, accompanied, as was usually the case, with a simultaneous sentence of condemnation. The indictment revived and recapitulated all previous offences committed in the city and the province, particularly during the troubles of 1566, and at the epoch of the treaty with Duchess Margaret. The inhabitants and the magistrates, both in their individual and public capacities, were condemned for heresy, rebellion, and misprision. The city and province were accordingly pronounced guilty of high treason, were deprived of all their charters, laws, privileges, freedoms, and customs, and were declared to have forfeited all their property, real and personal, together with all tolls, rents, excises, and imposts, the whole being confiscated to the benefit of his Majesty.
The immediate execution of the sentence was, however, suspended, to allow the estates opportunity to reply. An enormous mass of pleadings, replies, replications, rejoinders, and apostilles was the result, which few eyes were destined to read, and least of all those to whom they were nominally addressed. They were of benefit to none save in the shape of fees which they engendered to the gentlemen of the robe. It was six months, however, before the case was closed. As there was no blood to be shed, a summary process was not considered necessary. At last, on the 14th July, the voluminous pile of documents was placed before Vargas. It was the first time he had laid eyes upon them, and they were, moreover, written in a language of which he did not understand a word. Such, however, was his capacity for affairs, that a glance only at the outside of the case enabled him to form his decision. Within half an hour afterwards, booted and spurred, he was saying mass in the church of Saint Gudule, on his way to pronounce sentence at Antwerp. That judgment was rendered the same day, and confirmed the preceding act of condemnation. Vargas went to his task as cheerfully as if it had been murder. The act of outlawry and beggary was fulminated against the city and province, and a handsome amount of misery for others, and of plunder for himself, was the result of his promptness. Many thousand citizens were ruined, many millions of property confiscated.
Thus was Utrecht deprived of all its ancient liberties, as a punishment for having dared to maintain them. The clergy, too, of the province, having invoked the bull "in Coena Domini," by which clerical property was declared exempt from taxation, had excited the wrath of the Duke. To wield so slight a bulrush against the man who had just been girded with the consecrated and jewelled sword of the Pope, was indeed but a feeble attempt at defence. Alva treated the Coena Domini with contempt, but he imprisoned the printer who had dared to-republish it at this juncture. Finding, moreover, that it had been put in press by the orders of no less a person than Secretary La Torre, he threw that officer also into prison, besides suspending him from his functions for a year.
The estates of the province and the magistracy of the city appealed to his Majesty from the decision of the Duke. The case did not directly concern the interests of religion, for although the heretical troubles of 1566 furnished the nominal motives of the condemnation, the resistance to the tenth and twentieth penny was the real crime for which they were suffering. The King, therefore, although far from clement, was not extremely rigorous. He refused the object of the appeal, but he did not put the envoys to death by whom it was brought to Madrid. This would have certainly been the case in matters strictly religious, or even had the commissioners arrived two years before, but even Philip believed, perhaps, that for the moment almost enough innocent blood had been shed. At any rate he suffered the legates from Utrecht to return, not with their petition, granted, but at least with their heads upon their shoulders. Early in the following year, the provinces still remaining under martial law, all the Utrecht charters were taken into the possession of government, and deposited in the castle of Vredenberg. It was not till after the departure of Alva, that they were restored; according to royal command, by the new governor, Requesens.
By the middle of the year 1569, Alva wrote to the King, with great cheerfulness of tone, announcing that the estates of the provinces had all consented to the tax. He congratulated his Majesty upon the fact that this income might thenceforth be enjoyed in perpetuity, and that it would bring at least two millions yearly into his coffers, over and above the expenses of government. The hundredth penny, as he calculated, would amount to at least five millions.
He was, however, very premature in his triumph, for the estates were not long in withdrawing a concession which had either been wrung from them by violence or filched from them by misrepresentation. Taking the ground that the assent of all had been stipulated before that of any one should be esteemed valid, every province now refused to enforce or to permit the collection of the tenth or the twentieth penny within their limits. Dire were the threatenings and the wrath of the Viceroy, painfully protracted the renewed negotiations with the estates. At last, a compromise was effected, and the final struggle postponed. Late in the summer it was agreed that the provinces should pay two millions yearly for the two following years, the term to expire in the month of August, 1571. Till that period, therefore, there was comparative repose upon the subject.
The question of a general pardon had been agitated for more than a year, both in Brussels and Madrid. Viglius, who knew his countrymen better than the Viceroy knew them, had written frequently to his friend Hopper, on the propriety of at once proclaiming an amnesty. There had also been many conferences between himself and the Duke of Alva, and he had furnished more than one draught for the proposed measure. The President knew full well that the point had been reached beyond which the force of tyranny could go no further. All additional pressure, he felt sure, could only produce reaction, the effect of which might be to drive the Spaniards from the Netherlands. There might then be another game to play. The heads of those who had so assiduously served the government throughout its terrible career might, in their turn, be brought to the block, and their estates be made to enrich the Treasury. Moreover, there were symptoms that Alva's favor was on the wane. The King had not been remarkably struck with the merits of the new financial measures, and had expressed much, anxiety lest the trade of the country should suffer. The Duke was known to be desirous of his recal. His health was broken, he felt that he was bitterly detested throughout the country, and he was certain that his enemies at Madrid were fast undermining his credit. He seemed also to have a dim suspicion that his mission was accomplished in the Netherlands; that as much blood had been shed at present as the land could easily absorb. He wrote urgently and even piteously to Philip, on the subject of his return. "Were your Majesty only pleased to take me from this country," he said, "I should esteem it as great a favor as if your Majesty had given me life." He swore "by the soul of the Duchess," that he "would rather be cut into little pieces" than retire from his post were his presence necessary, but he expressed the opinion that through his exertions affairs had been placed in such train that they were sure to roll on smoothly to the end of time. "At present, and for the future," he wrote, "your Majesty is and will be more strictly obeyed than any of your predecessors;" adding, with insane self-complacency, "and all this has been accomplished without violence." He also assured his Majesty as to the prosperous condition of financial affairs. His tax was to work wonders. He had conversed with capitalists who had offered him four millions yearly for the tenth penny, but he had refused, because he estimated the product at a much higher figure. The hundredth penny could not be rated lower than five millions. It was obvious, therefore, that instead of remitting funds to the provinces, his Majesty would, for the future, derive from them a steady and enormous income. Moreover, he assured the King that there was at present no one to inspire anxiety from within or without. The only great noble of note in the country was the Duke of Aerschot, who was devoted to his Majesty, and who, moreover, "amounted to very little," as the King well knew. As for the Prince of Orange, he would have business enough in keeping out of the clutches of his creditors. They had nothing to fear from Germany. England would do nothing as long as Germany was quiet; and France was sunk too low to be feared at all.