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 Mael 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.