Penguin Island · Chapter
IV: The First Assembly of the Estates of Penguinia explained
Saint Maël, advised by Bulloch, orders a census of the Penguins and then convenes the first Estates of Penguinia to establish a tax.
What happens
Saint Maël, advised by Bulloch, orders a census of the Penguins and then convenes the first Estates of Penguinia to establish a tax. Morio, a wealthy peasant, argues for a consumption-based tax rather than a proportional wealth tax, claiming it protects the poor by preserving the wealth of the rich. Greatauk, as a noble, refuses to contribute, declaring taxation ignoble. The assembly ends, and the census is repeated every five years, showing population growth despite high child mortality, plagues, and famines.
Themes in this chapter
Origin of Property and Social Order
The establishment of a tax system and the census formalize social hierarchy and property relations among the Penguins.
Political Corruption and Oligarchy
Morio's self-serving argument to protect the rich and Greatauk's noble exemption illustrate early political manipulation and class privilege.
Human Folly and Vanity
The absurdity of the tax debate and the population growth amid misery highlight the folly of human institutions.
Characters to notice
- Saint Maël
Calls the first Estates of Penguinia to levy taxes for public expenses and the Abbey's maintenance.
- Bulloch
Advises Maël on the necessity of a census and praises Morio's speech.
- Morio
A wealthy labourer who argues against taxing the rich proportionally, advocating for a consumption tax instead.
- General Greatauk
As the noblest Penguin, sits on the highest stone and declares he will not contribute because it is ignoble.
Key passages
“Bulloch, my son, we ought to make a census of the Penguins and inscribe each of their names in a book.”
Maël tells Bulloch they should count all the Penguins and record their names.
Initiates the first census of Penguinia.
“Now that we keep a register of all the inhabitants, we ought, Bulloch, my son, to levy a just tax so as to provide for public expenses and the maintenance of the Abbey.”
Maël says that since they have a census, they should impose a fair tax for public and church costs.
Leads to the first tax assembly.
“I think it right that each should contribute to the public expenses and to the support of the Church. For my part I am ready to give up all that I possess in the interest of my brother Penguins, and if it were necessary I would even cheerfully part with my shirt.”
Morio claims he is willing to sacrifice everything for his fellow Penguins.
Ironically, he then argues against taxing the rich.
“What it requires, what it demands, is not to ask much from those who possess much, for then the rich would be less rich and the poor still poorer.”
Morio argues that taxing the rich would harm both rich and poor.
A classic defense of wealth inequality.
“Being noble, I shall not contribute; for to contribute is ignoble. It is for the rabble to pay.”
Greatauk refuses to pay taxes because it is beneath his noble status.
Highlights class privilege and exemption.