1633

Perhaps most critical, at least from the standpoint of taxation and government revenue, was the fact that any nobleman was exempt from taxation. And while the Adel constituted only one percent of the population, they controlled perhaps a third of Germany's land. Which removed from the tax rolls a disproportionate share of potential government income-and threw an extra burden on both the commoners at the bottom and the territorial princes themselves, who, come what might, were the ones whom the emperor was going to squeeze when he needed money.

It was even more tortuous than that, because the tax exemption applied to the property itself, not the individual landholder. Over the centuries, as tax-exempt properties passed from one set of hands to another, Germany had become a crazy quilt of tax exemptions. From what Simpson could determine, the situation was roughly analogous to what might have happened in the United States if all taxes owed to the federal government had been the responsibility of the state governors to collect-but one third of all counties were exempt from taxation. And if the governors were forced to do so, moreover, while finding their way through an accumulation of "loopholes" that made the old U.S.A.'s much-derided 1040 tax form look like child's play. And had to deal with a judicial system at the imperial level that was firmly dedicated to the maintenance of every traditional variance, quirk, and local peculiarity-such as a nobleman who had the right to maintain a tavern in his castle.

Hesse-Kassel was the largest and most important of the semi-autonomous princedoms, leaving aside the two major ones of Saxony and Brandenburg. And Hesse-Kassel's principal allies among the secondary and tertiary territorial princes were the so-called counts of the Wetterau. The Wetterau counts traditionally had close ties both with Hesse-Kassel and with the aristocracy of the United Provinces. Those ties were still alive and strong. The wife of Frederik Hendrik, the prince of Orange, had come from the Solms-Braunfels family.

So it was not surprising that the conversation roiling around Simpson was spoken in a dialect of German that bore certain resemblances to Dutch. Nor-and this was the reason for his ebbing good cheer-was it surprising that the conversations were tense.

The Holy Roman Empire had been a crazy quilt of political allegiances tangled up with centuries worth of accumulated social and economic rights, obligations and privileges. Gustav Adolf had inherited all that from the Habsburgs. But, unlike the Habsburgs, he was bound and determined to bring some order, logic and rationality to the situation. If for no other reason, because until and unless he could do so the vast potential wealth of German manufacture and commerce would remain crippled.

"Order, logic and rationality," of course, was the Swedish king's definition of the process. From the point of view of that portion of Germany's Adel who now found themselves within the CPE, on the other hand, the Swedish king bore a remarkable resemblance to a bovine oaf who proposed to tread heavily on their toes-and they had hundreds of toes, each and every one of them very long and tender.

Still, Simpson knew enough about the situation to be puzzled. For the first time since he'd been welcomed into the room, he cleared his throat and spoke.

"I do not understand. I have-would have"-he stumbled for a moment over the grammar, cursing himself; John Chandler Simpson hated to stumble-"would have thought you would welcome a tax reform."

The eight men in the room stared at him. Saxe-Weimar shrewdly, the other seven with befuddled expressions. As if they'd just had a grizzly bear ask them a question, and were trying to decide whether to answer or look for an escape route.

Hesse-Kassel was the first to recover, and did so quickly. "Ha!" he barked. Sweeping his hand to indicate the room: "Admiral Simpson, I can assure you that we welcome it. So does every Hochadel in Germany-John George of Saxony no less than any other. It would increase our revenues considerably, not to mention making our lives easier. But… the matter is tied to everything else. Gustavus Adolphus has made clear that he wants the tax reform adopted as part of a systematic reform. Ah, you may think of it-"

"Americans already have a term for the thing, Landgrave," interjected Wilhelm smoothly. "They call it a 'package deal.' "

Hesse-Kassel cocked his eyebrow. "Indeed?"

"Oh, yes. In fact, the American vocabulary for matters of fine political distinction is quite massive." He smiled sweetly. Simpson suspected Saxe-Weimar was taking the opportunity to drive home a point. "Remind me someday to explain such terms as 'logrolling' and 'pork-barrel' and 'line-item veto.' The concept of the 'filibuster' is particularly enchanting."

Simpson cleared his throat. "In other words, the king of Sweden-ah, 'emperor of the CPE' I should say-"