death.  The majority of his possessions had been sold.  His jewels were in pawn.  Nevertheless, the demands of a legitimate vengeance compelled me to undertake a long and bloody war, during which the defence of my fortresses and of my cities, and the pay of my army have necessitated outlays so large that it is impossible to estimate them.  You know, too, that at the very moment when the war on France was at its height, I was obliged, in order to assure the protection of my country of Flanders, to take arms against the English in Hainaut, in Zealand, and in Friesland, a proceeding costing me more than 10,000 saluts d’or, which I raised with difficulty.  Was I not equally obliged to proceed against Liege, in behalf of my countship of Namur, which sprang from the bosom of Flanders?  It is not necessary to add to all these outlays those which I assume daily for the cause of the Christians in Jerusalem, and the maintenance of the Holy Sepulchre.

“It is true, however, that, yielding to the persuasions of the pope and the Council, I have now consented to put an end to the evils multiplied by war by forgetting my father’s death, and by reconciling myself with the king.  Since the conclusion of this treaty, I considered that while I had succeeded in preserving to my subjects during the war the advantages of industry and of peace, they had submitted to heavy burdens in taxes and in voluntary contributions, and that it was my duty to re-establish order and justice in the administration.  But everything went on as though the war had not ceased.  All my frontiers have been menaced, and I found myself obliged to make good my rights in Luxemburg, so useful to the defence of my other lands, especially of Brabant and Flanders.

“In this way, my expenses continued to increase; all my resources are now exhausted, and the saddest part of it all is that the good cities and communes of Flanders and especially the country folk are at the very end of their sacrifices.  With grief I see many of my subjects unable to pay their taxes, and obliged to emigrate.  Nevertheless, my receipts are so scanty that I have little advantage from them.  Nor do I reap more from my hereditary lands, for all are equally impoverished.

“A way must be found to ease the poor people, and at the same time to protect Flanders from insult, Flanders for whose sake I would risk my own person, although to arrive at this end, important measures have become imperative.”

After this affectionate preamble, Philip finally states that, in order to raise the requisite revenues, no method seemed to him so good and so simple as a tax on salt, three sous on every measure for a term of twelve years.  He promised to dispense with all other subsidies and to make his son swear to demand nothing further as long as the gabelle was imposed.