Napoleon smiled to himself.That sounded precisely like the kind of message Joseph would send. He had trained as a lawyer in his youth and it seemed that the cumbersome turn of phrase of the legal trade had left its mark on him for ever.

Berthier cleared his throat. ‘Do you wish to reply to his majesty, sire?’

‘Yes. Tell him that I am still dealing with the arrangements for his reception here.’ Napoleon paused an instant before continuing. ‘Inform his majesty that I am in the process of reforming the institutions of his kingdom. Once said reforms are operative he may resume his occupation of the throne. Or something like that.’ Napoleon smiled. ‘That should keep him happy for now.’

‘Yes, sire.’ Berthier nodded. ‘But I assume that his majesty’s impatience to enter the capital cannot be assuaged for much longer.’

Napoleon’s expression hardened.‘My brother will wait until I decide that conditions here are appropriate for his return. Before then the government must be reformed, the remaining rebels crushed, and the British chased back into the Atlantic. Now, if that is the last of the morning despatches, I have other matters to attend to.’

‘Yes, sire.’ Berthier bowed his head and backed away two steps before turning and leaving the Emperor’s office. Once the door had closed Napoleon lowered his gaze to the notes on his desk. They concerned the tax system of Spain and had been compiled for him by one of the officials at the treasury. The arrangements were hopelessly complicated and inefficient and it was a wonder that any revenue was ever collected. Napoleon had been making his own notes alongside the official’s to begin with but it was clear that the system was beyond redemption.

Accordingly, he had begun to draft his own system and would have it ready for implementation before Joseph took control of the country again. It was not that his brother lacked the wit to make such necessary reforms, Napoleon reflected, it was just that he lacked the iron will necessary to force such measures through. Given the present intransigence of the people it would be folly to attempt to negotiate the changes. Better to present them as a fait accompli and implement them by force if required. Particularly in view of the other reforms that Napoleon had planned.

The Inquisition was to be abolished, and the number of religious orders reduced, thereby cutting down the financial burden of the Church on the Spanish people. When Napoleon had announced his plans to Joseph’s ministers they had reacted with horror, warning him that the people would not tolerate such changes, even though the reforms would undoubtedly improve the governance of Spain. Napoleon had addressed them firmly. The reforms would be made, and implemented fully. He had spoken.