•^A^r. 
 
 A 
 
 / 
 
 
 ^-^y 
 
 m 
 
 /^v 
 
 k 
 
 ^A- r 
 
 'X 
 
 u 
 
 ^), 
 
 
 
 
 V 
 
 Y 
 
 
 
 
 )'■ V 
 
 ^
 
 THE UNIVERSITY 
 OF ILLINOIS 
 LIBRARY 
 
 
 
 I
 
 i

 
 TREATISE 
 
 ON THE 
 
 ADMINISTRATION 
 
 OF THE 
 
 FINANCES OF FRANCE.
 
 ^rr^^/'i^^^^- 
 
 A 
 
 TREATISE 
 
 ON THE 
 
 ADMINISTRATION 
 
 OF THE 
 
 FINANCES OF FRANCE. 
 
 in three volumes. 
 
 By Mr. NECKER, 
 
 Uii igitiir an'wins mens ex vndtis miferiis bf periculis requie'viij 
 non Juit 'cotifilium Jocordia atque defidia bonum olium conter ere. 
 
 Sallust. 
 
 Traiiflated from the genuine French Edition, 1784, 
 By THOMAS MORTIMER, Efq. 
 
 Author of the Elements of Commerce, Politics and Finances. 
 And Dedicated, by Permiffion to the Marquis of LAN SDOWN, 
 
 VOLUME I. 
 
 LONDON: 
 
 •PRINTED AT THE ÏLogogtap&ic JSircfji, 
 
 AND SOLD BV 
 J. W A L T F R, P R 1 N T IN O - IIo U S E-Sq^U AR E, BlACK- 
 FrIAFS ; J. SFAVFLL, CORNHILLJ T. LONGMAN, PATER- 
 NOSTEK-ROW ; y. JOHNSTON, ST. PAUl's CHURCH- 
 YARD ; AND J. rdbson, new Bond street. 
 j!Dccla>;xv.
 
 TO THE RIGHT HONOURABLE 
 
 THE 
 
 M A R QJLJ IS OF LANSDOWN, 
 
 EARL OF SHELBURNE, 6cc. &c. &c. 
 
 KNIGHT OF THE MOST NOBLE ORDER OF 
 THE GARTER» 
 
 MY LORD, 
 
 TT is greatly to be lamented that 
 dedications have, of late years, 
 fallen fo much into difufe ; for, 
 while on the one hand, it cannot 
 be denied that they have often been 
 made the vehicles of the moil fer- 
 vile adulation; on the other, it muft 
 be acknowledged, that they have alfo 
 been eminently ferviceable to the 
 caufe of literature, by ftamping a re- 
 fpedable recommendation on works 
 b of 
 
 36933^^ ■
 
 ii t) E D I C A T i O N. 
 
 of public Utility, and by facilitat- 
 ing their circulation through thofe 
 channels, which were moil likely to 
 convey them to general notice. 
 
 But this, my lord, can only hap- 
 pen when great men pay Ibiâ: atten- 
 tion to the nature of the work for 
 which their patronage is folicited ; 
 and do not fuffer their dignity to 
 be degraded by permitting their names 
 to appear as fanctions to frivolous and 
 unimportant produâiions. 
 
 Sensible of this truth, and well 
 affured that your lordfhip would 
 neither diflionour your illuilrious 
 name by fuch weak concefiions, nor 
 refufe it to works of the firil im- 
 portance, calculated to convey infor- 
 mation and inilrucStion to the Britifh 
 government, and to all orders of 
 
 the
 
 DEDICATION. iii 
 
 the people, I formed the refolution 
 to fohcit permiffion to phice under 
 your patronage, the following faith- 
 ful tranflatlon of the celebrated Trea- 
 tife on the Administration of the 
 Finances of F r a n c e, by Mr. 
 Necker. 
 
 Animated by the example of my 
 author, who has told the boldeil 
 truths, without referve, to kings and 
 to miniilers, I prefume to declare to 
 your lordlhlp, that i ihould have fet 
 little or no value on your indulgence, in 
 yielding to my requert, with your ufual 
 difcernment and affability, if I had not 
 confcientiouflybelieved,thatthefubje6l 
 was fo peculiarly adapted to the patron, 
 as to make it fcarcely pofTible for 
 me to have fixed on a fécond noble- 
 man in the kingdom, to whom it could 
 have been addreifed with equal pro- 
 b 2 priety
 
 iv DEDICATION. 
 
 priety. The proof of this affertlon 
 ihall be as concife, as it is eafy. 
 
 Mr. Necker, while he had the 
 direâion of the finances of France, 
 perfevered, notwithftanding all oppo- 
 fition, in one fteady, uniform, and 
 truly laudable line of condud ; and 
 when, through the fuperior influence 
 of his enemies, he found himfelf in- 
 capable any longer to purfue with ef- 
 fect the admirable plans he had 
 formed for the public good, he re- 
 tired from the miniilr}^ with applaufe, 
 and is now defervedly honoured and 
 revered in his retreat, for the public 
 fervices he performed when in office- 
 
 The great objects, the miniller of 
 the French finances had in view were, 
 to lighten the burthens of the lower 
 claffes of the people, by a more equal 
 affeffment of the ta::es, and by efia- 
 5 blill>
 
 DEDICATION. v 
 
 bllfiiing fuch a fyftem of oeconomy, 
 both in the expences of colle£ling 
 them, and in the expenditure of the 
 pubUc money, as mvifl gradually have 
 reduced the capital and intereil of the 
 national debt of France, in fuch a de^ 
 gree, that fome of the taxes would 
 have been foon aboliilied. This able 
 financier alfo, took care, while he 
 was carrying into execution the moil 
 filutar)^ reforms, not to reflrain the 
 liberality of his royal mailer, but to 
 leave refcurces in his hands, to enable 
 him to extend his munificence to de- 
 ferving objeds of charity, and prince- 
 ly rewards to diftinguiihed talents 
 of every kind. He recom.mends can- 
 dour and opennefs in all the tranfac- 
 tions of the financial department ; fets 
 a due value on public credit; refis its 
 liability on national confidence in the 
 integrity of the adminiftrators of the 
 public treafure ; and finally, enforces 
 
 the
 
 vi DEDICATION. 
 
 die found policy of fetting bounds to 
 ambition, and to fyllems of commer-^ 
 cial monopoly, in order to fecure 
 permanent peace and union between 
 two powerful nations, who have 
 hitherto wafted their ftrength and 
 treafure In bloody and frultlefs 
 wars. 
 
 That thefe, amongft many others 
 equally patriotic, were your lordlliip's 
 views, we need no other evidence, 
 than one of the beft fpeeches from 
 the throne iince the acceffion of his 
 prefent majefty, delivered to both 
 houfes of parliament, upon opening 
 the feffion on the 5th of December 
 1782. And as it is now univerfal- 
 ly known, that the fove reign, up 
 on thefe occafions, fpeaks the fenti- 
 ments of his confidential minifters, 
 upon the fyftem of government then 
 adopted, I Ihall confider tkat fpeech 
 
 as
 
 DEDICATION. vii 
 
 as containing your lordflilp's declar- 
 ation to the public of what you had 
 done for the good of the nation, and 
 of what it was your intention to 
 have performed, if you had not been 
 under a neceflity to refign, becaufe the 
 interefl of contending fadions mili- 
 tated againft the real welfare of the 
 ftate, and the true glory of the fove- 
 reio'n. 
 
 I WILL not wound your lordfliip's 
 delicacy by long quotations from that 
 fpeech : it is fufficient for my pur- 
 pofe to notice, that the facred word 
 of the king is therein pledged to the 
 truth of the following: declarations. 
 
 . " I HAVE endeavoured by every 
 *' meafure in my power to diminifh 
 *' the burthens of my people. — I have 
 ^^ loft no time in taking the moil 
 *' decided meafures for introducing a 
 
 " bet-
 
 I DEDICATION. 
 
 better oeconomy into the expen^ 
 diture of the army. I have carried 
 into ftriâ: execution, the feveral re- 
 dudions in my civil hfl: expences, 
 directed by an ad of the lall: fef- 
 fion. — I have introduced a further 
 reform into other departments, and 
 fuppreffed feveral fmecure places in 
 them. — I have ordered accounts of 
 the feveral eflablifhments, inciden- 
 tal expences, fees, and other emo- 
 luments of office, to be laid before 
 you.— Regulations have already 
 taken place in fome, which it is 
 my intention to extend to all, and 
 which, belides expediting all public 
 bulinefs, mull produce a very con- 
 fiderable faving, without taking 
 from that ample encouragement, 
 which ought to be held forth to 
 talents, dilligence, and integrity, 
 wherever they are to be found. — I 
 mull recommend to you an imme- 
 diate
 
 DEDICATION. ix 
 
 " diate attention to the great objefe 
 '' of the public receipts and expendi- 
 " ture, and above all to the ilate of 
 '' the public debt. Notwithllanding 
 " the ereat increafe of it durino; the 
 '^ war, it is to be hoped that fuch re- 
 " gulations may ftill be ettabliflied, 
 ^' fuch favings made, and future loans 
 " fo conduced, as to promote the 
 ^' means of its gradual redemiption, 
 " by a fixed courfe of payment. — I 
 *' muil, with particular earnelbiefs 
 '' diftinguilli for your ferious confide- 
 " ration, that part of the debt which 
 ^' confill:s of Nat^y, Ordnance^ and 
 ^* ViEiuallm^ bills. The enormous 
 " difcount on fome of thefe bills, 
 " fliews the mode of payment to be 
 *' a molt ruinous expedient. It is 
 " my defire that you fhould be ap-: 
 *' prifed of every expence before it is 
 " incurred — matters of account can 
 *^ never be made too public." 
 
 C ÏT
 
 X DEDICATION. 
 
 It is unneceffary to point out tlie 
 clofenefs of the comparifon between 
 Mr. Necker's fyllem and that which 
 is promifed in thefe words. It is well 
 known, that while the peace was ne- 
 gotiating, fome of the meafures refer- 
 red to in them were executed ; that 
 commiffions were appointed in many 
 of the pubUc offices, for executing 
 others, and that preparations were 
 making for carrying them all into exe- 
 cution. It cannot then be doubted 
 that they defcribe the plan which 
 your Lordfliip would have invariably 
 purfaed, had you continued m admi- 
 niliration to complete a peace which 
 infured the fafety of the kingdom ; 
 and which you v/ould now purfue, 
 were you again reflored to power ; the 
 refult therefore is, that this Dedication 
 does not contain a fyllabk of flattery, 
 
 Mav
 
 DEDICATION. xi 
 
 May vour lordlliip enjoy every ter- 
 f eilrial fellcitv, and the continuance of 
 that hip-h veneration in which vovi now 
 
 O J 
 
 Hand with the peopîe of England, to 
 the lateil period allotted to the modern 
 race of men, — iuch is the lincere wiih 
 of, 
 
 yU Lord, 
 
 Your Lordlliip'' s 
 jMoil: obedient^ 
 
 Humble Servant, 
 Tkgmas McRTIàlE:^, 
 
 Park-Street, 
 
 Grosvenor Sqi'are, 
 
 June 4, 1785. 
 
 c 2 A D V ^: R^
 
 ADVERTISEMENT 
 
 FFOM THE TRANSLATOR. 
 
 TH E Author of the following Treatlfe 
 having prefixed a very copious and 
 elegant introduction, extending to no lefs 
 than ten iheets, has precluded the neceffity 
 of any other preface, but at the fame time, 
 it is incumbent on the Tranflator to convey 
 fome material heads of information to his 
 Englifh readers, which may ferve to point 
 out the very great utility of this excellent 
 work to the Britifh nation ; and to explain 
 and illuftrate fome parts of the treatife, as 
 well as fome circumftances attending it, 
 which not being known, might caft a veil 
 03 of
 
 VI ADVERTISEMENT. 
 
 of oblcurity over a performance whicli ought 
 to be as intelligent as it is eminent ; efpeci- 
 ally as the great talents of the author are 
 a^cknowledged and admired by all fcnfîblc 
 men m moil of the nations of Europe. In 
 tliefirfl place, it is neceflary to ohferve, that 
 the general principles of Finance laid down 
 by jM. Necker, are not confined to France ; 
 they are equally applicable to every countjy, 
 wliofe refources chiefly depend on public cre- 
 dit, manufactures and comm.erce : to lighten 
 the burthens of thofe claffes of the people, 
 vvhofe ingen\iityandinduil:ry chiefly promote 
 'fhe latter, and to introduce economy in the 
 expenditure of the money too copioufly taken 
 from them in various taxes, are obje6ls pe- 
 -euliarriy meriting the attention of the Bri- 
 Xi(h Legiflat^jre ; and perhaps it will be 
 'foun^^ after a careful perufal of the follow- 
 ing fl'.eets ; that we are unhappily deviating 
 too much fi'om the generous principles of 
 the able French Financier. It is to be wifli- 
 •ed "indeed, that fome of our former Mini- 
 fter-s ■ of the finance department may fee 
 •their own- llttlenefs, and that tlie prefent 
 A^nairniflration may adopt the hints thrown 
 out by him, for putting the national debt of 
 France, into a regular courfe of diminution. 
 
 A SERIOU*
 
 ADVERTISEMENT. Vil 
 
 A SERIOUS, cool attention to this treatife 
 may perhaps lerve to wipe away thofe vul- 
 gar prejudices which have conftantly kept 
 the embers of war alive, and to pro- 
 mote a permanent peace between France 
 and Great Britain ; founded on a fenfe 
 of the bad policy, I might fay, the folly and 
 wickednefs of thole dreadful fcenes of car- 
 nage, and that profufion of wealth, wrung 
 from the hard labours of the peafant, the 
 induilrious artift-, and the manufacturer, 
 which have di(honoured botii nations during 
 the prefent centur}^, and as a juft punilli- 
 ment have fiiftened on the vitals of both ; 
 that gnawing vulture, Perpetual Tax- 
 ation whole appetite feems to increafe dai- 
 ly on what it feeds upon. 
 
 So far back as the rear 1772, I publifhed 
 in my Elements of Commercej Politics, and 
 Finances, a general hint to Miniilcrs to form 
 a plan of permanent peace aiid friendfhip 
 with France, on the broad balis of a com- 
 mercial and political treaty, totally unlike 
 thofe treaties of perpetual peace and nmltv 
 drawn up in the name of the Holy and 
 fver-bleiled Trinity, and broke through in 
 c 4 the
 
 vin ADVERTISEMENT* 
 
 the name of the 6rfl: ambitious minifler, 
 who difcovers a foul opportunity to attempt 
 to aggrandize his mafter at the expencc of 
 the happinefs of mankind, and of torrents 
 of innocent blood. The fatal American 
 war, the temper of the adminiftration, du- 
 ring that infatuated asra, and my ovt'n infig- 
 nificance, all combined to render my honefl 
 efforts ufelefs ; but I have lived to have the 
 confolation to fee, that great character, 
 Mr. Necker, the true friend of the hu- 
 man race, offer the fmie fyftem to both 
 nations, and it (hall be my fervent daily 
 prayer, that I may clofe my eyes in an Au- 
 guftan age of univerfal peace. 
 
 The Engiifh reader will perhaps be fur- 
 prifcd to find tliat w^ars, luxury, and 
 the fyftem of funding in both kingdoms, 
 have conftituted a national debt and taxes 
 nearly equal in each, confequently that they 
 jiavc been deftroying each other by more 
 means than the fword ; and if the refources 
 of France are truly f!:ated, as we have no 
 rcafon to doubt, it will be a felf-evident 
 propofition that nnorher wnr, of any dura- 
 tion.
 
 ADVERTISEMENT. IX 
 
 tlon, fuppofing it to commence within the 
 fpace of twenty years, will put a flop to all 
 plans for paying off capitals, or redeem- 
 ing taxes in either kingdom ; and which 
 way foever victory incline, will go near to 
 ruin both Î A fufficient warning this to the 
 fovereigns, to the minifters, and to the people 
 of each ! 
 
 It has been faid that fome parts of this 
 treatife are local, and that it might be 
 abridged ; impoffible ! every page offers 
 fome great political, commercial, or finan- 
 cial truths or throws fome new light on the 
 adminiflration of affairs in France, which it 
 is eflential for every EngHfh gentleman, 
 merchant, and manufa(Sl;urer to know. Can 
 it be unimportant to the Britiih ftatefman, 
 or member of parliament, to be thoroughly 
 acquainted with the population, fl:ate of 
 commerce, amount of taxes, and mode of 
 colledling them throughout every province 
 of France. Muft it not be ufeful in a high 
 degree, to know the nature, number, and 
 means of all the contributions of the people 
 of France ; and though it is no compliment 
 Î0 the genius of our Chancellors of the Ex- 
 I chequer.
 
 X ADVERTISEMENT. 
 
 chequer, may it not afford fome confola- 
 tion to the people of England, to find almoft 
 all the taxes impofed upon them (the op- 
 J)re{rive commutation window tax excepted) 
 enumerated and levied upon the fubjeds of 
 France. 
 
 To thofe gentlemen, who relying on 
 their knowledge of the French language 
 have thought proper to purchafe the origi- 
 nal, let mc obferve, that upon fome fub- 
 ]edis it may be right to depend upon that 
 knowledge ; but with refpeâ: to fo very im- 
 portant a w^ork, in which their own and the 
 national interefl is fo deeply concerned, we 
 may venture to recommend- the tranflation 
 in preference, which I will affure them, not- 
 withflandlng my perfeâ: acquaintance with 
 the French language, I found fo difficult a 
 talk, that without the unremitting atten- 
 tion and affiflance of M. Sibille d'Arragon, 
 private fecretary to Count de Rochambeau, 
 duHng the late war, and now in the fame fitu- 
 ation with his Excellency Count d'Adhemar, 
 ambaflador of France to the Court of 
 London, my worthy coadjutor, whofe ta- 
 lents for bufinefs, joined to indefatigable 
 application, merit the regard and recom- 
 4 pence
 
 Advertisement. xi 
 
 penfe of the government of France, it 
 would have been impoffible for me to have 
 accomphfhed it in any reafonable time, or 
 Avith that degree of accuracy which I am 
 certain at prefent runs through the whole. 
 Accuftomed as I have been to commercial 
 and finance tranfaâiions and writings, there 
 were terms, proceedings, and details in the 
 operations of the revenue adminiftration of 
 France, which no Englifliman could have 
 underftood or clearly explained. 
 
 My thanks are likewife, in an efpecial 
 manner due to my refpcifled author, Mr. 
 Necker, who RrO: apprifed me by letter of 
 the Ipurious editions of his work, v/hieh 
 have been printed in Holland, and elfe- 
 where on the Continent, and are now freely 
 circulating in London, at an inferior price 
 — they are of a fmaller fized odavo, and 
 printed on a much w^orfe paper than the ge- 
 nuine edition, from which this tranflatioii 
 has been made. My letter of thanks for 
 this information, produced Mr. Necker's 
 favour to me, dated from Montpellier, 
 ^prJI 1 2th, in which he congratulates me 
 on the choice of M. d'Arragon, as my afiif- 
 tant, whofe perfe^fl knowledge of the genius 
 
 of
 
 XU ADVERTISEMENT. 
 
 of the language was effentially heceflary for 
 a work of this nature. 
 
 I MUST likewife acknowledge another 
 powerful aid, without which the Englifti 
 work could not have appeared fo early. The 
 great difpatch which the new method of 
 printing by w^ords, Logographically, has in- 
 troduced into the art of printing, and the 
 degree of correâ:nefs in the proof fheets 
 have greatly facilitated my undertaking, 
 which in the ufual courfe of printing pro- 
 bably would not have been compleated for 
 publication till fome months hence. 
 
 I HAVE only to add, that finding it im- 
 poffible to reduce all the fums given in the 
 numerous details throughout the whole 
 work, to Englifh money, without increafing 
 the bulk, and the price very coniiderably, I 
 have annexed to the third volume, a gene- 
 ral table of all the grofs fums in French and 
 Englifli money, which I truft will be per- 
 fectly fatisfliclory. 
 
 T. M. 
 CONTENTS.
 
 CONTE NTS 
 
 O F 
 
 VOLUME 1. 
 
 INTRODUCTION, containing prelimin- 
 ary reflections on Finances in general, 
 and on the qualifications neceflary for 
 thofe who are appointed to adminifler 
 them P^gs i 
 
 C H A P. I. 
 
 Explanation of all the taxes laid on the 
 French nation ; diftinguifhing every de- 
 nomination of them, by whom paid, and 
 their refpeâ:ive produce i 
 
 CHAP. II. 
 
 General refledlions on the extent of the 
 taxes. — On their unequal diflribution — 
 
 Com-
 
 CONTENTS. 
 
 Comparifon between the taxes of France 
 and England . 3^J 
 
 C II A P. III. 
 
 Of the expences q£ collc6lnig all the 
 taxes of the kingdom — Account of all 
 the officers concerned in this colledion; 
 and of their refpeûive falaries and emolu- 
 ments — Proportion of the expences to the 
 fum total collecled 63 
 
 CHAP. IV. 
 
 Savings that might be made on the charges 
 of the colleftion made by the Receivers 
 General of the Finances, and the Receiv- 
 ers of the Land Tax 100 
 
 CHAP. V. 
 
 General ideas of the favings that may be 
 made, on the totality of the charges of 
 coUedlion 139 
 
 CHAP
 
 CONTENTS. 
 
 CHAP. VI. 
 
 Of the converfion of all the taxes in France 
 into one land-tax - . 164 
 
 CHAP. VII. 
 
 Of the converfion of all the taxes into a 
 poll-tax 189 
 
 CHAP. VIII. 
 
 Of the number of fifcal agents, and infe- 
 rior revenue officers 197 
 
 CHAP. IX. 
 
 Of the population of France 205 
 
 CHAP. X. 
 
 Of the proportions between the population, 
 extent of territory, and taxes of France 
 
 224 
 CHAP. XI. 
 
 Concife ideas, concerning the taxes, im- 
 munities, population, extent, and prin- 
 cipal
 
 CONTENTS. 
 
 cipal refources of each generality in the 
 kingdom 226 
 
 ' CHAP XII. 
 
 Extent, population, and contributions of 
 Corfica 3 1 8 
 
 CHAP. XIII. 
 
 Taxes and population of the French colon- 
 ies 325 
 
 CHAP. XIV. 
 
 General Obfervations on a reform of the taxes. 
 — A choice recommended of thofe taxes 
 ovhich bear the nearefl proportion to the dif- 
 ference of men's circumftances — An equal 
 affeffment — Attention to economy in the 
 colledions — Reforms in various branches 
 of the fubfifting taxes propofed, &c.' ^^^ 
 
 INTRO-
 
 INTRODUCTION. 
 
 \ 
 
 RETIRED to a private ftation, after a 
 long ferles of labour and agitation o£ 
 Inlnd, I hâve not as yet been able to dif- 
 cngage myfelf from the great concerns, 
 which have for fo long a time engrofled 
 all rriy thoughts ; and by meditating on 
 the paft, and extending my views to fu- 
 ture times, I have given v/ay to the idea, 
 that I might ftill be of fome ufe to the pub- 
 lic caufe, even though it were only by com- 
 municating in a regular order, a great number 
 of refearches abfolutely eflential to the ad- 
 miniflration of the finances. I have myfelf 
 Vol. I. A ex-
 
 11 INTRODlTCTION. 
 
 experienced how difficult it was to unite 
 thofe ref-^arches, almoft all widely difperf- 
 ed,and the greateflpart of which had never 
 been fought after : I have experienced how 
 much time for refledion fuch a work re- 
 quired, which confequently retarded the 
 hour, when I could a6t with fecurity. 
 Befides, I know not whether it be a vain 
 illufion; but there have been moments 
 in which I have flattered myfelf, that this 
 laft communication of a man who had fhewn 
 fome zeal and application in an important 
 career, would be favorably accepted and treat- 
 ed with indulgence. I have even dared to 
 pre fume, that if the emotions of a mind 
 ftill zealoufly difpofed can fupply the place 
 of abilities, I fhould perhaps be fuccefs- 
 ful in ftrengthening the confidence that is 
 due to thofe principles of adminiftration 
 which tend to the public . happinefs, and 
 to the profperity of an empire. But above 
 all, I have perfuaded myfelf, that if it was 
 poffible to demonflrate clearly to every one, 
 the extent of the refources, and of the riches 
 of France, it would be an efficacious way 
 both to imprefs the enemies of that king- 
 dom with more awe, and to moderate a 
 
 little.
 
 INTRODUCTION. Ill 
 
 little, in the minds of thofe who may be 
 called to the government of it, thofe po- 
 litical jealoufies which have been the fource 
 of fo many evils. Laftly, either as a truth, 
 or as a matter of confoiation, I have che- 
 rifhed with rapture the hopes, that now, 
 or hereafter, my works perhaps may be 
 found to contain fome fentiments, and fome 
 ideas which will enroll me, after my death, 
 in the number of the well-wifhers of France 
 and of humanity. 
 
 I DO not propofe, in this introdu(flion, to 
 difcufs any diftinâ: fubjed ; but giving 
 a free fcope to my ideas, I fhall hazard 
 fome preliminary refledlions on the finances 
 in general, and on the qualifications necef- 
 fary for thofe who are appointed to admi- 
 nlfter them. It is even pofnble, that from 
 the multiplicity of my feelings, I may fay 
 a few words of the meafure of happinefs 
 which is enjoyed by men in high offices, 
 and of the fituation of the foul at the mo- 
 ment, when they are rehnquifhed. 
 
 These recollerions, and the meditations 
 
 of a public man v/ho again finds himfelf 
 
 A 2 independent
 
 IV INTRODUCTION; 
 
 independent, at leaft cannot difpleafe; and 
 tliough the French nation, from whom Î 
 have received fo many marks of benevo- 
 lence, were only to fee in my work, the 
 traces of my gratitude, I fliould reft perfect- 
 ly fatisfîed. Yes, generous nation, it is to 
 you that I confecrate this work, not by a 
 vain and pompous high-worded dedication ; 
 but by an habitual and daily homage, and 
 by that profound fentiment which at this 
 inftant, at once affeds and confoles me.-^ 
 Ah ! could I have thought, that you would 
 have honoured my refignation by {hewing 
 fo much concern for it, I fhould perhaps 
 have fuffered and rilked every thing : But 
 no, things were come to a crifis, and the 
 attacks and contrarieties that I experienced 
 were fuch, that the facrifice 1 fhould have 
 made, would not have been lafting ; and 
 when by perfonal circumftances, or the line 
 of conduct he has adopted, a man has only 
 his own ftrength to dépend upon, he muft 
 keep a very ftriâ: watch upon his reputa- 
 tion, and avoid that flexibility w^hich brings 
 on ruin with difhonour. Perhaps it is alfo 
 a public benefit, to fliew in the midft of 
 courts, and tothofe,whofeeyes are onlyftruck 
 
 by
 
 INTRODUCTION. V 
 
 by the fplendour of rank and dignity, that 
 there exifts another greatnefs, that of cha- 
 raéler and of virtue. But, it often hap- 
 pens, that there is hut one favourable mo- 
 ment in which we can fet fuch an example ; 
 if we hefitate, we injure our reputation 
 without utility, and we give fufficient time 
 for malice to complete its work, and art- 
 fully defame thole it wants to ruin, 
 
 Besides, my duty to the King obliged 
 me to be provident, that I might rellgn in 
 full vigour, the precious depoiit that had 
 been intruded to my care. I have conduced 
 mylèlf thus ; I have relinquifhed the place 
 that I occupied, leaving money enough for 
 a whole year's expences ; I relinquifhed it 
 at the moment when there was in the royal 
 exchequer, more ready money, and a great- 
 er number of demandableeffe6ls, than there 
 had been within the memory of man ; and 
 when the public confidence, entirely reviv- 
 ed, was rifen to the higheft pitch. I knew 
 very well, for it was eafy to perceive it, 
 that under other circumftances, they v/ould 
 have fet a greater value on me ; but it is 
 when a man may poffibly be reje<5led, and 
 A 3 whcQ
 
 yi INTRODUCTION. 
 
 when he is no longer eflentially neceflarj, 
 that he is perhaps juftifiable, if he cafls 
 a look of complacency on himfelf. Com- 
 mon policy laughs at fuch principles, but 
 it is rare to find it united to thofe fenti- 
 ments which render men worthy of the 
 great offices of the ftate. I am not igno- 
 rant, that there exifts likewife a defpi- 
 cable way of thinking, but which may be 
 eafily difcovered through the windings of 
 the human heart ; it confifts in chufing for 
 the moment of one's refignation, that, in 
 which one may enjoy the embaraffment of 
 a fucceffor; as if it was juftifiable to ren- 
 der the greatefl: concerns of the ftate de- 
 pendent on the feducing calculations of 
 felf-love. I fhould for ever have been 
 afhamed of fuch a flep ; I have chofen a 
 more liberal line of conduâ:, and the only 
 one fit for a man, who having had honeft 
 motives for leaving his office, cannot, even 
 when he has relinquifhed it, feparate himfelf 
 ■^.iingle moment from the public concerns. 
 
 f,|,*J'HE adpnlniflration of the finances in 
 France, efpecially fuice the growth of the 
 taxes, and the augmentation of the national 
 
 debt
 
 INTRODUCTION. VU 
 
 debt, have given a greater extent to its 
 operations, is neceflarily become one of the 
 moft important fun6tions that can be im- 
 pofed on a man, and when that man has to 
 try his ftrength againfl: war, he muil give 
 thanks to the divine protedion, if after an 
 adminiftration of five years, he has gained 
 the love of the people, and preferved his re- 
 putation. , 
 
 That adminiflration is mixed and com- 
 bined with every thing elfe ; and it afFe£ls 
 mankind by means of the moft a(flive and 
 moft unalterable fpring, namely, the motives 
 of interefl and attachment to one's fortune. 
 Thefe perfonal fentlments are formidable 
 enemies to the befl: puplic inftitutions 5 
 but it is more efpecially in the admini- 
 ftration of the finances, that this truth 
 becomes fenfible. There we may perceive 
 at every inftant, the difficulties which take 
 their rife from that diverfity of interefts 
 that occupy the thoughts of every clafs of 
 fociety; the proprietors of land, the cre- 
 ditors of the ftate, the nobles, the yeomen, 
 the merchant, and even the labourers, 
 fwayed by the continual habit of the fame 
 A 4 re-
 
 V\n INTRODUCTION. 
 
 refleâ:ions, confider without farther thought, 
 the greateft'part of the ads of adminiftra-r 
 tion, in a manner pecuHar to their ftations, 
 and adapted to the nature of their circum- 
 fiances. Yet, to that diverfity of interefts, 
 is joined likewife a great variety of opinions 
 on the general topics of adminiftration, and 
 their abftra6l refledions being favourable to 
 all fyflenis, it is a wide field where every 
 one may launch his opinions and find him- 
 felf continually in oppofition to all that is 
 fioing, or projecting. 
 
 This fpecies of oppofition was not for- 
 merly ranked among the difficulties of ad- 
 miniftration ; but fmce the progrefs of 
 knowledge has introduced a more intimate 
 connexion between thofe who are governed 
 ï^nd thofe v^ho govern, miniflers are become, 
 on the theatre of the world, the aflors, 
 who attract the greatefl notice, and whofe 
 condud is the moil fevereiy fcrutinized. 
 And whilfl the former indifference, with 
 which the obje6ls of adminiftration were 
 viewed, left a free fcope to errors of all 
 kinds, the interefled notice which is taken 
 pf them at prefent, obliges the moft fanguine 
 
 meu
 
 ÏNTRODUCTION, |S 
 
 nien to a kind of circumfpedioii, which i^ 
 without doubt falutary, but which render^ 
 all adminiftrations, and that of the finances 
 in particular, infinitely rnore difficult and 
 more laborious. 
 
 A MULTITUDE of obftacles take their 
 birth likewife from that variety of forms, 
 cuilioms, and privileges, which feparate and 
 diftinguifh the provinces of the kingdorn 
 from each other : laftly, a long experience 
 pf the continual alterations of government 
 in its plans and fyftems, difcourages the fe- 
 condary caufes, and maintains in their op- 
 pofition, all thofe who have in their hands 
 any means of refiftance. 
 
 It is through all thefe difficulties that 
 the adminiflration of the finances of France 
 muft rnake its way; it mufl: at once en- 
 lighten, pacify and lead the minds of men; 
 it mufl by a line of conduct conftantly wife, 
 juft and beneficial, moderate the a6lion of 
 feparate interefts, by imperceptibly bringing 
 them back to the focial principles, and to 
 the ideas of public order. It muft above 
 ^11, by active and continual anxiety, excite 
 
 ÇOÏ\-
 
 X INTRODUCTION. 
 
 confidence, that precious fentiment which 
 unites the future to the prefent, which 
 gives an infight into the permanency of the 
 good they enjoy, and the termination of 
 the burthens they endure, and lays the fureft 
 foundation of the happlnefs of the people. 
 Then, every one will look on the contributions 
 which are demanded of him, as ajuftaffiflance 
 afforded to the exigencies of the ftate, and 
 as the price of the good order which fur- 
 rounds him, and of the fecurity which he 
 enjoys. Then, the people will liilen to 
 the word of kings, and rely upon it. If 
 relief is promifed to them, they enjoy it 
 before hand; and if the term of a tax is 
 announced, they believe it, and bear it as 
 a traniitory evil. Then, the publication 
 of the finance ordinances is expe6led with- 
 out fear, and in the midft of the moft 
 unhappy circumfl:ances, thefe edids recall 
 the ideas of juftice and patriotifm. 
 
 But if the adminiflration of the finances 
 become embroiled, and goes aflray in the 
 choice of its expedients, if it is unfeeling, 
 improvident, and eafily borne away by the 
 exigencies of the prefent moment, exchequer 
 
 cal-
 
 INTRODUCTION. Xl 
 
 calculations and fees will engrofs its attention, 
 the people, indeed, will be prefent to its remem* 
 brance ; but it will always be a remembrance 
 that they are liable to be taxed ; it will weigh 
 their flrength, but it will be on purpofe to 
 demand the facrifice of it ; it might have re- 
 ceived the love of the people, but their 
 obedience will fufEce. Then the people in 
 their turn, will refume their diffidence; they 
 will believe themfelves forgotten, and all 
 their perfonal feelings w4ll be revived ; 
 their interefts being no longer combined 
 with the political fyflem of government, 
 they will feparate themfelves from it more 
 than ever ; and that adminiftration which 
 they would have efteemed as their fafeguard, 
 they will habituate themfelves to confider 
 as a cunning enemy to their tranquillity, and 
 private intereft will every where be oppofed 
 to the public welfare. 
 
 The paflions of men muft always be in 
 motion ; and they wall entirely give them- 
 felves up to thofe which are in oppofition 
 to public order, if by an unjuil: and care- 
 lefs adminiftration, they are forced to look 
 upon themfelves as ftrangers to their 
 2 country.
 
 XU 1 N T n O D U C T I O N. 
 
 country. And let no one think that the{e 
 ideas are either too refined, or too fugitive 
 to a6t on the feehngs of the people ; that 
 were indeed to he feared, if the relations 
 between men and fociety were folely 
 dependent on mere calciiir.tions, or that 
 fhare of intelligence poffellbd by every one ; 
 but a Ikilful adminiflration has the efFe6l of 
 putting in adion thofe it perfuades, of 
 fl:rengthening the moral ideas, of roufnig 
 -'the imagination and of joining together the 
 .opinions and fentirpents of men by the 
 confidence it infpires. Laftly, And to re- 
 inforce this mode of reafoning by experience 
 or rather for the fake of that great truth 
 which I undertake to defend, I fhall take 
 the liberty to add, that towards the clofc 
 of my adminiftration, I faw clearly, this 
 public fpirit preparing and formhig itfelf. 
 ï dare call you to witnefs, you who, at a 
 diftance from the agitations of the capital, 
 are better judges of the public opinion and 
 of its progrefs. For my part, I can declare, 
 that I was fo thoroughly convinced of the 
 refources that vv'ould have iiiiaed from thofe 
 happy and fruitful difpofition?, that I have 
 <^i\cn felt myfelf afFjf><rd, efpecially vy-hen 
 
 I con-
 
 INTRODUCTION. XlH 
 
 I confidered, that not having a feat in the 
 council, I could not foreiee, neither the ex- 
 tent of the expences, nor their deilination, 
 nor the time they were to lall, and that my 
 hufmefs was to provide immenfe fupplies, 
 without having any part in the delibera- 
 tions which rendered them neceffary. 
 
 Here, liowever, we begin to difcover ait 
 irnportant truth, which is, that the ad- 
 miniflration of the finances may have the 
 greateft influence over the focial virtues, 
 and public morals. He, who occupying 
 that place, does not confider it under that 
 noble vievv', will never raife himfelf to be 
 equal to the im.portance of the duties which 
 he has undertaken to fulfil, neither will 
 he difcover their extent. Neverthelefs, 
 however av/ful I'uch a view may be, 
 he muft not, on perceiving it, give 
 himfelf up to difcouragement ; the career 
 v/bich prefents itfelf to the view of a mi- 
 nifter is certainly immenfe ; but the road 
 is straight, and the paths that he mufl 
 follow are eafily found ; to fecure his firft 
 fteps, he needs only a good heart and a 
 right underflandnig : it is, perhaps, fuf- 
 
 ficient
 
 XlV INTRODUCTION. 
 
 ficient in the beginning, to adopt that fim^ 
 pie line of aâing which is equally fuitable 
 to all human concerns, to finances, politics, 
 moral conduâ:, and the div^ers tranl'acliona 
 betwixt man and man ; in fhort, that which 
 the principles of a generous education 
 readily point out to an honefl mind. 
 
 But it is neceflary, that thofe principles 
 (hould be maintained even in oppofition to 
 the times, and grow ftronger in the midft 
 of obftacles ; for the virtue neceflary for a 
 minifler is not a common virtue : the leaft 
 weaknefs, or the leafl exception, often be- 
 comes a ftain, which he may in vain en- 
 deavour to waili away: men are fufceptible 
 of enthufiafm, but they are likewife fuf- 
 ceptible of unfavorable prejudicies, which, 
 though their birth be inftantaneous, are 
 not eafily done away; for in the diflipations 
 of high life, where diftindions, gradations, 
 and explanations mufl: neceflarily efcape the 
 mind, we are for a long time fwayed by firft 
 impreffions. Moreover, for we mufl: not 
 deceive ourfelves, there is a neceffity, in 
 order to fupport us under that feries of felf- 
 denials which virtue exaûs, that we fhould 
 ■ . encourage
 
 INTRODUCTION. XV 
 
 encourage ouffelves, by an idea of perfec- 
 tion, to which we may be attached and 
 tied down by a kind of adoration ; becaufe, 
 the firfl: deviation from that fpecies of mo- 
 ral excellency which attradled our homage, 
 will render it much eafier to commit a 
 fécond error. 
 
 However, in proportion as a man has 
 acquired the reputation of great honefty, 
 we become more fevere upon him, we 
 follow him in all his a<5tions, we compare 
 him to himfelf, we require that he faith- 
 fully adhere to the model he has exhibited; 
 and on the leaft fault which he is thought 
 guilty of, we are ready to rank him among 
 the common clafs, and to liberate ourfelves 
 from that tribute of efteem, the continu- 
 ation of which becomes, to the greatefl part 
 of thofe who pay it, either fatiguing or 
 tirefome. 
 
 The virtues of a minifter that they may 
 makeanimpreffion, muil: like wife be genuine; 
 they muil: unfold themfelves without any 
 effort, and appear to be the natural effu- 
 fions of a great mind. When they are fuch, 
 
 thev
 
 Xvi INTRODUCtîdî^; 
 
 they bear at all times that juft proportîôfi 
 and relation to each other which is proper 
 to them ; it is then only that they have 
 that connexion and univerfality which the 
 moft laborious ftudy could not imitate ; 
 and there exifts in bodies of men a kind of 
 inflind:, which is never deceived in deciding 
 iipon thefe virtues. Thus we fee, that when 
 policy afiumes the language of honour and 
 franknefs, it is initantly deteded by a kind 
 of difcordance and awkwardnefs, by an 
 appearance of fatigue which accompanies 
 diffemblilig, and by that exaggeration^ 
 which is the certain mark of an unnatural 
 fentiment ; but true virtue well maintained; 
 will always be one of the greateft helps, 
 and one of the firmeft fupports of a mi- 
 niiler. 
 
 The power of reafon, and the fuperlo- 
 rity of moral qualities have an invifibld 
 force, which grows ftronger every day, and 
 when confidence is once eftabliflied, every- 
 thing becomes eafy and fmooth. The mi- 
 nifler whofe fteps have been retarded 
 by a wife circumfpedion, advances more 
 boldly when he has fubdued the uncer- 
 tainty
 
 INTRODUCTION. XVU 
 
 talnty of firft prepoffeffions, and when he 
 has fortified himfelf, as it were, by his 
 ad ions. 
 
 Nations are like old men, whom a long 
 experience of the errors and injuftice of 
 mankind has rendered fiifpiclous and dif- 
 fident, and who are flow in granting theii; 
 efteem and approbation ; but when a mi- 
 nifter has triumphed over that way of 
 thinking, difficulties difappear, credit is 
 given to his intentions ; imagination and 
 hope, thofe precious preciirfors of the opi- 
 nions of men come to his affiflance, and 
 fécond him ; and meeting with encourage- 
 ment in his views from every part, he 
 every inflant enjoys the reward of his 
 virtues. 
 
 Painful remembrance ! It was in one 
 of thofe moments, at a time when I believed 
 myfelf in full poffeffion of that confidence ; 
 that I faw myfelf flopped in my career; 
 and when I flattered myfelf I had acquired 
 the good opinion of the public, dear objeâ: 
 of my ambition! that the reins of adminif- 
 tration fell from my hands. Impure breath 
 
 Vol. I. * B of
 
 XVIII INTRODUCTION. 
 
 of malice and envy, how dreadful you are ! 
 you keep fair with vile, or contemptible mi- 
 nifters, or rather, you leave them to their 
 reputation, and that is fufficient for you ; 
 but you mark out for your victims, thofe who 
 rely on their own fentiments, or whom the 
 public opinion dares to praife. Let me be 
 forgiven for thefe emotions, which will 
 perhaps break out again. There are fome 
 fituations, in which a man removed, as it 
 were, from the prefent times, and detached 
 from the world, may be allowed to take a 
 retrofpeâiive view of himfelf. A retreat 
 from the great offices of flate, refembles the 
 night of death, in which paft life is no 
 more than a dream ; our traniient Ihade no 
 longer darts forth refplendent rays, to daz- 
 zle the eyes of envy. 
 
 If the foundation of a happy adminiftra- 
 tion is laid by virtue, it is likewife virtue 
 that makes the exercife of its duties eafy ; 
 caufes a man to take a pleafure even in his 
 felf-denials, and a kind of delight in the 
 good he may do. It is likewife with the 
 help of this virtue, that he wreftles with 
 tranquillit}^, againft the paffions of men, 
 
 that
 
 INTRODUCTION. xix 
 
 that he poffefTes a conftant mind in the 
 midft of their injuftice; and laftly, that he 
 meets his difgrace without defpondency, 
 and rifes again after it. 
 
 No douht great offices are fufceptlble of 
 other pleafures, but they are the enjoy- 
 ments of private men, nearly fimilar to 
 thofe which dirterent forts of vanity colle6l 
 in the world. The augmentation of a man's 
 fortune, the preferment of his family, the 
 favours granted to his friends and acquaint- 
 ances, the courteoufnefs of all thofe who 
 have any expedlations from him, the polite 
 behaviour of the great towards him ; the 
 kind words that drop from the Sovereign ^ 
 and the undefined charm of power; 'all thefe 
 things are fufficient, more than fufficient, 
 to make thofe men fet a great value upon 
 a minifterial place, who courent themfelves 
 with confidering it as a means of being more 
 diftinguifhed in fociety, or as a lucky chance 
 which is to make their fortunes. 
 
 But he who knows the extent of his du- 
 ties, and wifhes to fulfil them, will def-^ 
 pife all thofe enjovments r they bewilder 
 B 2 the
 
 XX INTRODUCTION. 
 
 the imagination of a private man, but they 
 are an objeâ: of indifference to the true 
 flatefman. They are like the golden ap- 
 ples in the garden of Hefpe rides, which a 
 man who runs a race mufi: not ftoop to 
 gather; and the prudent minifter will not 
 fuffer himfelf to be mifled by thefe deceitful 
 allurements. He will not even fet up any 
 claim to private gratitude, becaufe he will 
 deferve none, if he is always jufl : but he will 
 thoroughly embrace the idea of that uni- 
 verfal beneficence which extends the duties 
 and the feelings, and teaches us to defend 
 the public interefts againfï the encroach- 
 ments of felfifhnefs. Such a minifter will 
 countenance deferted merit againflthe efforts 
 of patrohage ; he will render to birth and 
 rank their due, but he will not be fubju- 
 gated by their influence, and he will know 
 how to refpeâ; their right, without facri- 
 ficiiig to their illufion : but mote efpecially 
 he will never reiinquifli efteem for favour ; 
 and he will prefer thofe fecret benedi«ftions 
 of the people which he v/ill not hear, and 
 that public opinion which is (low in 
 forming itlelf, but whofe decifions muff be 
 waited for patiently, to all courtly praife 
 
 and
 
 INTRODUCTION. XXI 
 
 and adulation. If either his fortune, or the 
 fimplicity of his manner of living, allow 
 him to renounce the emoluments of his 
 place, or to limit them to moderation, he 
 ought to do it, though it were only to ren- 
 der his fituation more eafy. I turned great- 
 ly to the king's advantage, that entire difin- 
 tereftednefs of which I was ahle to give a 
 proof : it would have heen a painful talk to 
 me, to have enjoyed a falary of two or three 
 hundred thouland livres, while I was con- 
 tinually difcouriing on the moderation which 
 the circumftances and the principles of a 
 new fyflern rendered indifpenfable. Laftly, 
 a feeling minifter will doubtlefs renounce 
 with greater regret, the pleafure of fery- 
 ing his friends, but he will neverthelefs 
 keep thofe who attach themfelves only 
 through efteem, or inclination : he will 
 lofe the tumultuous officioufnefs of indif- 
 ferent perfons, as well as thofe falfe profef- 
 fions which affume the appearance of fen- 
 fibility; but he will find himfelf on his re- 
 treat, to be the fame man as he was before, 
 ;ind he will not, when he awakes, have the 
 mortification of feeing thofe fictions difap- 
 pear that had occupied his dreams ; and 
 B 3 after
 
 XXll INTRODUCTION. 
 
 after a certain time, he will enjoy the pubh'c 
 efteem, which, hke a beneficent atmof- 
 phere furrounds that minifter who entirely 
 devoted himfelf to the faithful difcharge of 
 the duties of his office. 
 
 It is in France more efpecially, that an 
 adminiftrator of the finances is likely to ob- 
 tain thisfpecies ofrcgard. In England, the mi- 
 nifter who fills the fame office, appears to be 
 only the executive inftrument of the nation- 
 al deliberations ; and the eloquent orator in 
 the Houfe of Commons often acquires a 
 greater right to the love and gratitude of 
 the people; and it is lefs by .their good con- 
 dudi of the finances than by the art of per- 
 fuafion and the talent of relifting the parties 
 continually fpringing out of oppofition, that 
 the great minifters England has to boaft of, 
 have acquired their reputation, and attraded 
 public notice. 
 
 If we likev/ife confider what muft happen 
 in defpotic countries, we fhall find, that the 
 minifters of its finances can be encouraged 
 only by the notice and approbation of the 
 Sovereign. The national fpirit weakened 
 
 by
 
 INTRODUCTION. XXlll 
 
 by fear, does not leave the people that flight 
 of fancy neceflliry to applaud, or criticife, 
 the laws that concern them. 
 
 It is perhaps then only in France, that 
 by a happy mixture of liberty, fenfibility, 
 and knowledge, and by the remembrance of 
 the many evils owing to the mal-adminif- 
 tration of the finances, that a good minif- 
 ter can enjoy, at every inftant, the fruit of 
 his labours. The French nation is fufcepti- 
 ble of all the emotions of the foul that are 
 allied to affection and confidence ; and it is 
 the fault of adminiftration, if thefe natural 
 difpofitions fo adapted to patriotism are 
 but rarely applied to it, and if that great 
 virtue, which in the focial compad ought 
 to ferve as a fupport to all the reft, has 
 always fhot forth weak roots. 
 
 It was in order to excite that public fpirit 
 and to attach the people to government by 
 the fentiments of happinefs and confidence, 
 that, independently of fo many other mo- 
 tives, I infifted fo much on the importance 
 of the eftabllfhment of provincial adminif- 
 trations. O glimpfe of Hope, what is be- 
 B 4 com»
 
 XXIV INTRODUCTION. 
 
 come of you ? What, then, does the du- 
 ration of the moft ufeful projects depend on 
 the ftablhty of one man, and yet the (lighteft 
 breath of another, can make that man him- 
 felf difappear ! Sorrowful and profound re- 
 flection, which renders ufèlefs fo many 
 deeply calculated plans, and would banifh 
 courage, if enterprifes for the public good 
 did not refemble refearches, into thofe fe- 
 crets of nature towards which we advance 
 fome few fteps, then deviate confiderably, 
 in order to approach nearer, and which we 
 at lafl discover ; as if they were lubdued by 
 •the perfeverance of the human mind, and 
 the progreffions of knowledge. 
 
 It has been fometimes debated, whether 
 a man without principles, but who fhould 
 unite great knowledge to a fuperior mind, 
 was not fitter for adminiftration than a vir- 
 tuous man deftitute of abilities. That quef- 
 tion is among the number of thofe which 
 can never be brought to a fimple and final 
 decifion. The want of morals may be lefs 
 dangerous than the want of fenfe, in Na- 
 tions where the private advantage of thofe 
 
 who
 
 INTRODUCTION. XXV 
 
 who fill them, is neceflaril;^ united to the 
 public interefls. 
 
 The coiiducSling of a fleet, or of an army, 
 the plan of a battle, or of a campaign , require 
 more abilities, than any thing elfe ; for, 
 unlefs we are to fuppofe, the loweft degee 
 of bafenefs, the glory and fortune of the 
 commanders in chief, depend in fuch a 
 manner on their fucceffes, that all the com- 
 binations of their ambition lead them to do 
 their duty. A negotiator, if only witty, 
 will' have many difadvantages : but as that 
 fame wit will fometimes make him feign 
 virtues that he has not, he may, for a time, 
 be more ufeful to his Sovereign than a mi- 
 nifter deiiitute of underftanding and Ikill. 
 Laftly, a fubordinate man in a circum- 
 fcribed adminiftration, and under the in- 
 fpedlion of an honefl and vigilant fuperior, 
 fometimes renders his abilities truly va- 
 luable, even though the delicacy of his prin- 
 ciples fhould not correfpond with them, 
 becaufe it is pofTible to check him, or to 
 make his interell go hand in hand with his 
 duty. 
 
 But
 
 XXyi INTRODUCTION. 
 
 : But in fiich an adminiftration as that 
 of the finances of a great kingdom, or in any 
 other, at once extenfive, continual and di- 
 verfified ; in an adminiftration efpecially, 
 where the public confidence is necçflary, I 
 do not hefitate to pronounce, that no abi- 
 lities whatever can indemnify for the want 
 of delicacy and virtue. The knowledge, 
 an4 the talents of others may help an or- 
 dinary minifter; but how will that man be 
 induced to do the public any good, who does 
 not think himfelf tied to fociety by any ob- 
 ligation ? What flame can warm a heart in- 
 different to all that is foreign to its inte- 
 reft? What other fpring but that of virtue 
 can keep up the attention of a minifter dur- 
 mg that feries of obfcure allions, which 
 cannot be rewarded with glory or eclat ? 
 Above all, how can a public man, infpire 
 .with the love of their duty, that multi- 
 tude of perfons who are to fécond him, if 
 he lofes the right to keep them in awe 
 .by his example? How fhould that chain 
 of morality and honefty, which in a vaft 
 adminiflration, mufl: extend from one end 
 of the kingdom to the other, be otherwife 
 than relaxed in all parts, if the chief 
 
 of
 
 INTRODUCTION. XXVll 
 
 of that adminiftration holds it not in his 
 own hands, and if the efteem which the 
 people has for him, does not ferve to draw 
 it tighter? 
 
 What would become of fociety, if the 
 public good depended on the union that a 
 minifter fhould difcover, between the ad- 
 vantage of the ftate and his own intereft ? 
 Who would anfwer for the exadnefs of 
 the calculations of a man fo felfifh, and 
 deftitute of every other care ? And though 
 he ihould even be fuppofed to have the 
 moft enlightened judgment, to what dangers 
 fhould not we be expofed ? The man who 
 conliders himfelfonly, when in place, never 
 fows but on purpofe to reap the next day, 
 whilfl: the public good is moft commonly 
 the work of time; a minifter muft fome- 
 times be contented with only layhig the 
 firft ftone during his life; and leave to his 
 fucceflbrs all the honour of rearing the 
 edifice: he muft always know how to dif, 
 penfe with the homage of men, and feek 
 for a fatisfaâ:ory reward in his own breaft; 
 a confcioufnefs which may ad minifter full 
 content. No, no, nothing then can fupply 
 
 the
 
 XXVlll INTRODUCTION. 
 
 the place of principles of morality, neither 
 ill governments nor private life ; thefo 
 principles are the refult of a great idea, 
 religious in fome people, but refpe6lable in 
 all ; man is too weak, too fhort fighted, and 
 too much furrounded with {tumbling blocks, 
 to be able to deftroy the obftacles that 
 ftop or break the bands that detain him» 
 Confequently, the defence of the public 
 good muil: never be intruded but to thofe 
 who are zealous for it, and who look on 
 that facred truft as a duty. 
 
 The principles of virtue are ftill more 
 jcxtenfive than the lights of genius : mo- 
 rality is the genius of ages, whilfl abilities 
 are that of a private man. 
 
 Let not however, the true meaning of 
 thefe obfervations be perverted, by drawing 
 exaggerated cqnfequences from them. I will 
 readily allow alfq, that a great capacity is 
 rcquiiite to ernbrace the whole circumfer-? 
 ence of public, which is fo eflèntially dif- 
 ferent from private virtue, 
 
 By
 
 INTRODUCTION. XXXI 
 
 By enhancing then, as I have done, th« 
 qualities of the mind neceiîàry for an ad^ 
 miniftrator of the finances, I am not lefs 
 fenfible of the importance .of thofe happy 
 gifts of nature, which call forth the moral 
 qualities into action : it is thefe gifts 
 which extend, if I may be allowed tho 
 expreffion, the horizon of public benefi- 
 cence ; and it i& genius more' efpecially, 
 which alone difcovering to the niinifl:er the 
 immenfity of the career he has to run, en- 
 lightens him, and fupports his fortitude. 
 But, nothing perhaps is more rare than a 
 fpirit, or genius for adminiflration ; not as 
 they are probably explained in the technical 
 language, in which that definition is fome- 
 times raihly given to the mere knowledge 
 of formalities; but that genius for admini- 
 ftration which is underftcod in the general 
 language of all nations. It does not confift 
 only in the faculty of examining a matter 
 to the bottom, nor in the capacity of 
 m^iking a good çomparifon between two 
 objefts ; neither does it only confifi: in that 
 deep attention which leads from a firft pro- 
 pofition to all thofe that bear any relation 
 to it, nor in that facility of penetration 
 2 that
 
 XXX I N T R O D U C r I O N*. 
 
 that enables us to judge of an obje£l from 
 very flight grounds. 
 
 The genius of administration, when 
 perfed, muft be a mixture of all thefe 
 abilities ; an immenfe fcene will be unfold-» 
 ed to its view, and that fcene muft be 
 the object of its reflections, and of its 
 thoughts : it muft difcover at once, all its 
 relations and diftinguifh its gradations; it 
 muft perceive the difference between abufes, 
 and utility, between dangers and advantages, 
 between principles and their confequences : 
 a new idea muft recall to its remem- 
 brance all thofe that bear any relation to it, 
 as the flighteft preflure of a point on the 
 furface of the water, produces inftantane- 
 oufly, an infinite number of undulations. 
 
 Lastly, it fliould be the provhice of 
 the genius of adminiftration to give a de- 
 fcription of itfelf, but perhaps that enter- 
 prize might be above its own ftrength : 
 for its eflence is mixed with a kind of in- 
 ftinâ:, which inftin£t it does not precifely 
 conceive, or the effeds are fo rapid and 
 multiplied, that the chain which links them 
 4 ta
 
 INTRODUCTION. XXXi 
 
 to one of the faculties of its mind, pro- 
 bably efcapes its own oblervation. 
 
 At the fame time that an admlniftrator 
 of the finances, led by his abilities, mufl 
 elevate himfelf to the highefl thoughts and 
 draw frefh refoiirces from them, a contraft, 
 often painful, obliges him to give himfelf 
 up to the mofh laborious toils; he muft 
 fcrutinize the mofl: minute particulars, be 
 acquainted with their importance, and acl in 
 confequence of that knowledge. He muft 
 triumph by his fortitude, over the difgufls- 
 infeparable from that kind of ftudy ; for I 
 know very well, that in order to find plea- 
 fure in it, it would be neceliary not to be 
 taken off from its purfuit, .by the magic 
 which accompanies general ideas; but he 
 will not be long v/ithout finding that 
 thefe general ideas themfelves would only 
 be ufelefs abftradls, independent of the certi- 
 tude which minute fcrutinies prefent to the 
 mind. 
 
 This laft fcience is fo indifpeniable in 
 order both to projed and to acl, that a 
 man appears only like a forward child, when
 
 JCXXU INTRODUCTION. 
 
 with genius alone, he pretends to direct 
 fuch a complicated bufinefs as that of the 
 finances; and the man of genius, who 
 fhould think himfelf capable of governing 
 the world, and fhould believe that he had 
 only to expand his wings, would find 
 himfelf flopped on his firfl flight, by dif- 
 ficulties of execution which he knew nothing 
 of: after having difplayed the moft capti- 
 vating fyflem, fads are oppofed to his theory, 
 which bends under its own weight, like a 
 fhrub without a prop : thofe in a fubordinate 
 fituation, who fcrutinize the abilities and 
 faculties of a minifter, and who are foon 
 acquainted with their extent, in a fliort 
 time become his mafters, if they perceive 
 that he is ignorant of minute particulars, 
 or that he hates being troubled with them ; 
 for it then depends entirely on them to 
 prefent to him, not only real objedions, 
 but fiditious, which they think him in-» 
 capable of refolving. 
 
 A MAN can never undertake the office 
 of adminiftrator of the finances, without 
 being very imperfe£lly prepared for it, 
 becaufe that adminiflration is compofed of 
 
 fo
 
 INTRODUCTION. XXXIU 
 
 fo great a variety of operations, that no 
 previous education whatever, can entirely 
 qualify a man for it. Thus, we obferve, 
 in the number of thofe men who have 
 prelided over this department, that fome 
 are perfedly acquainted with all the mi- 
 nute particulars of the adminiftration of 
 the provinces, others underftand litigious 
 affairs, others the principles of commerce, 
 others the do6lrine of taxes, others the 
 maintaining of public credit, and exchequer 
 calculations ; but every one has ftill fome* 
 thing to learn, and it is doubtlefs for that 
 reafon, that in a great adminiftration, the 
 general qualifications of the mind, and the 
 faculty of comprehenfion are the moft 
 neceflary, and the moft efficacious requifites. 
 
 There are fome men, who for v/ant of 
 having directed their attention to different 
 objeds, in the early part of their lives, will 
 always ftudy a new fcience without ad- 
 vancing in it, efpecially, if they undertake 
 that ftudy, for the firft time, when they 
 are come . to a certain period of life ; all 
 the notions and obfervations that are foreign 
 to their former occupations, will fatigue 
 
 Vol. I. C their
 
 XXXlV INTRODUCTIO N. 
 
 their minds, without making the leaft im- 
 preiîion ; for they do not pofl'efs one con- 
 ibnant idea, and therefore theyefcape them 
 in fpite of all the efforts of attention to 
 retain them. It is that multipHcity of firft 
 ideas, which arifes from a long feries of 
 refleâ:ions, that gives a facility of acquiring 
 many more, and it is afterwards by means 
 of the habit and capacity of connecting 
 its knowledge with its difcoveries, that 
 the mind attains the power of retaining its 
 acquifitions. Regularity in the diftribution 
 of his time and occupations, is likewife 
 indifpenfably neceflary for a minifter of the 
 finances : for without attention to this 
 point, he will have his time improperly 
 broke in upon, and if he wants to make 
 \ip for it, by precipitation, he will pafs 
 rapidly from one objedl to another : he 
 will be in continual agitation, but nothing 
 Vvill be thoroughly examined. Regularity 
 in the fucceffion of his occupations will be 
 of no lefs importance : there are fome af- 
 fairs, that, depending on the fame circum- 
 ftances, or being fubmitted to the fame 
 confiderations, will demand a double labour, 
 if they are indifcreetly examined apart. 
 
 There
 
 INTilODUCTION. XXXV 
 
 There are others, the relations of which 
 are but imperfeclly feen, even after tak- 
 ing a great deal of pains to difcover them, 
 becaufe the general principles on which 
 the minifter fhould ad, have not been 
 eftablillied before hand. Regularity is to 
 the ideas, and to the memory, the fame as 
 difcipline is to an army : ftraggling fol- 
 diers are of no ufe, not being to be found 
 in the moment of battle ; and it is likewife 
 more owing to a kind of indolence of tem- 
 per, than to fuperior abilities, that a mati 
 thinks himfelf able to draw from the chaos 
 of all his thoughts and ftudies, thofe ideas 
 that are moll: luitable to his defigns, and 
 that he (lights the affiftance of regularity 
 and method. We fometimes accuftom our- 
 felvesto defpife thefe qualifications, becaufe 
 ordinarv men may have them ; but there 
 are many, who can apply them to a fmall 
 number of calculatioiis, and who neverthe- 
 lefs would often be incapable of more exten- 
 five combinations. It is probable likewife, 
 that regularity, according to the multiph- 
 city and variety of the objects to which 
 it is applied, rather coniifts in quick con- 
 ceptions, than in fimple rules. 
 
 C 2 I MUST
 
 XXXVl INTRODUCTION. 
 
 1 MUST [likewife rank prudence among 
 the moft diftinguifhed qualifications of the 
 genius of adminiftration : and it is only 
 when it is confidered as a conftitutional, 
 or charadleriftick virtue of the pofl'eflbr, 
 that it lofes a part of that homage it is en- 
 titled to. 
 
 It is that fpecies of wifdom, which 
 determines the crifis at which the moft 
 beneficial ideas begin to lofe their na- 
 tural efFeâ: ; it is that kind of difcretion, 
 which indicates the moment when to aâ: and 
 when to ftop: flow and circumfpe*5l in its 
 fteps, it is more effentially attentive to 
 prevent errors; it is continually on the 
 watch againft dangers, and fixes barriers 
 on the brink of precipices : its triumphs 
 are unfeen, becaufe it does not expofe itfeif 
 to public view ; its head is not bound 
 with laurels, like the head of genius, but 
 it is only with its aid, that we can expedl 
 to gather them. 
 
 The fpirit of reafon, and a difpofirion 
 to conformity, fhould unfold themfelves iix 
 fo fimple a manner, and bear fuch a re- 
 
 fern-
 
 INTRODUCTION. XXXVII 
 
 femblance to nature, that when thefe qua- 
 lifications are the leafl: praifed, tjiey may 
 perhaps deferve it moil:. An extraordinary 
 impulfe is required to excite the attention 
 of men, they muil: be ftruck with wonder 
 to make them . admire. 
 
 Thus, to indulge myfelf in a fuhHme 
 comparifon, the quiet regular courfe of our 
 world, flrikes the fenles of the vulgar 
 much lefs, than lightning biufting from a 
 cloud, or even the flighteil: phenomenon of 
 nature. 
 
 But prudence is ftill more eflentially 
 necefiary, when a man enters upon the 
 career of adminiftration, deflitute of tho 
 ufual fupports, and having flrong prepof- 
 feffions againfl him. The man who has only 
 his good conduct for his fupport, and who 
 muft even forge his own arms, and raife 
 with his own hands, the bulwark that is 
 to defend him, mull: not commit any errors. 
 What innumerable difficulties à miniftei: 
 who is but a fecondary power has to en- 
 counter ? They are to be found in his owa 
 operations, in the cJiaraclers of the men 
 C 3 whoi
 
 XXXVIII INTRODUCTION. 
 
 who are to proteft and fupport him, and 
 in their very difpofitions; there are many 
 which the public perceives ; but there flill 
 exifts a much greater number, which it is 
 unacquamted with, and to the knowledge 
 of which it can never attain. 
 
 An adminiftrator of the finances muft 
 know how to triumph over this fpecies of 
 obftacles ; he muft likewife know how to 
 diftinguifh between the moments which 
 require refolution, and thofe in which 
 patience and difcretion are neceflary. Pru- 
 dence mufl likewife moderate the danger- 
 ous adivity of a minifter, by fubjeding 
 him to fuch regularity and fucceffion in his 
 operations, that they may reciprocally fup- 
 port and ftrengthen each other; a number 
 of operations undertaken at once, will on- 
 ly appear to be the refult of an imprudent 
 ralhnefs, unlefs they are preceded by others 
 of a proper nature to infpire confidence : 
 perhaps, likewife, every oneofthefe opera- 
 tions requires a critical moment to infure 
 fuccefs. An attention to this point how- 
 ever, is but little regarded, becaufe the 
 merit of it, is neve;* enhanced by applaufe : 
 ^ 2 the'
 
 INTRODUCTION. XXXIX 
 
 the public who always decide feparately 
 upon every ftep of admiiiirtration, very 
 rarely obierves that feries and fiicceffioii 
 of operations, by the eitecls of which, its 
 opinion nevertheiefs is formed, augmented, 
 and finally eflablifhed. 
 
 There are likevvHfe fome circumftances 
 in which the conception and execution of 
 the operations of finances more peculiar- 
 ly demand a fpirit of wifdom and mode- 
 ration. Courage alone is fufficient to over- 
 turn abuies when they are at their highefb 
 pitch ; for, as a blind man might ufe a 
 fcythe in fields long negledled, and covered 
 with brambles and weeds, without bting 
 afraid -of doing mifchief; fo, when long 
 wars and diftradions have introduced, as 
 has been the cafe at feveral epochas of 
 our monarchy, the moft horrid depredations 
 of all kinds, and when thefe depredations 
 are impeached from every quarter, then 
 they may be attacked without referve: but 
 when the abufes are lefs glaring, when 
 they are lefs known than conje6fured, and 
 when a man may undertake their defence, 
 without blufhing; then, application and 
 C 4 care
 
 xl INTRODUCTION. 
 
 care are neceflary to make a fure reform 
 of them, and to attain that end, without 
 diforder or confuiion. 
 
 Lastly, it is by the aid of prudence, 
 that afirmnefs ofcharaâ:er becomes fo great 
 a qualification, whilft that fame firmnefs 
 deflitute of knowledge and difcretion, is too 
 often a dangerous ftrength ; in that cafe 
 it a6ts blindly, it gives offence, or offers 
 refiflance as chance directs it, without any 
 propriety, and thereby lofes all claim to the 
 gratitude of mankind. But an enlightened 
 £rmnefs, which fubmits its adlions to the 
 dictates of wifdom, will always be the 
 greateft fpring of government, and the firft 
 virtue of a minifler. For what would be 
 the ufe of having genius to invent plans, 
 prudence to regulate them, and dexterity 
 to caufe them to be adopted, if from a 
 weaknefs of character, he is ready to re- 
 linquifh them on the firft appearance of 
 oppofition ? Of what ufe would prudence 
 and knowledge be to him, if he was always 
 ready to a6l contrary to his own opinion, or 
 if he wanted that refolution, w^hich knows 
 
 how
 
 INTRODUCTION. xU 
 
 how to begin and how to purfue, how to 
 rellft and how to perfevere. 
 
 Tpiere ex'ifts likewife a fort of weaknefs 
 in adminiftration, of which we fee frequent 
 examples ; it is that flexibihty of temper 
 that caufes a minifter to man2:le his own 
 work, by confenting to exceptions, or mo- 
 difications, that change its fpirit and prin- 
 ciples. This kind of weaknefs is perhaps 
 the moft dangerous of all others; becaufe 
 the minifter who otten bluihes for it -in 
 fecret, but who would rather rifk the repu- 
 tation of his abilities than that of his cha- 
 racter, fometimes makes ufe of all his ad- 
 drefs to jufiilfy the alterations that have 
 been made againfl his own opinion, though, 
 by acting thus, he adds to his fault ; for he 
 occafions doubts to he ftarted againft .the 
 moft beneficial principles of adminiftration, 
 and he is the caufe of an evil which lafts a 
 long time after his removal. A .weak mi- 
 nifter has no . fteady virtues ; though he 
 may be honeft, he will poilibly do more 
 harm to adminiftration, than a man without 
 principles, but whole cha'raâier is lefs un- 
 fettlcd ; the latter facrifices the public con- 
 cerns
 
 Xlii INTRODUCTION. 
 
 cerns to his own private views; but the for- 
 mai, puts the interefts and the paffions of all 
 who are ultimately connected with him, in 
 competition with public order. 
 
 Nothing gives a greater opinion of a 
 minlfter than to obferve a proper firmnefs 
 in his plans, and in his condudl : it is by 
 means of this power of the foul, that the 
 faculties of the mind become uleful and may 
 be applied to adminiftration, whereas, if they 
 are deflitute of that lupport, they feem to 
 wander as if looking for a mafter : they are 
 like unfurled fails that only want to be 
 made fafl to the yards and to the mafts, in 
 order to give proper motion to the ihip, 
 and to carry it out to fea. 
 
 Even genius itfelf, that enlightened fa- 
 culty of the mind, if unhappily united to a 
 weak and pufillanimous charaâier, fhould 
 not hazard itfelf in the career of adminif- 
 tration, it fhould rather feek for that fame 
 which belongs to fine writing and elo- 
 quence, and it muft be careful not to lower 
 in the opinion of men, one of the befl gifts 
 of nature, by expofmg it ufelefsly to pub- 
 lic
 
 INTRODUCTION. xlui 
 
 lie view, from the fummit of thofe elevated 
 ftations, in which we can only fpeak to men 
 by our actions. Lafrly, I believe that it is 
 by the idea a public man gives of his cha- 
 racier, that he preferves his reputation : we 
 ftill remember Ariftides and the elder Cato,, 
 who were only diftinguifhed citizens at 
 Athens and Rome ; but all the efforts of 
 hiftory can fcarcely imprefs on our me- 
 mory, the names of the greateft part of 
 the fovereigns of the world. I fhall even 
 go further, and prefume to affert, that if the 
 qualities of the foul that a man may be 
 endowed with are not fb^ong and well cha- 
 raéteri/ed, that man may poffibly fucceed 
 in his plans, and contrive ufeful arrange- 
 ments, and remarkable eûabliflim^ents, in 
 adminiftration, and yet be foon forgotten. 
 This happens, becaufe adions refemble fo 
 many diffafed ideas, which, that they may 
 be collected under one point of view, fhould 
 be eafily reconciled to the opinion we enter- 
 tain of the performer. It is then only that 
 partial and fugitive applaufes, are converted 
 into {impie and permanent fentiments, and 
 into thofe of perfonal efteem and admiration. 
 Aûions are only noticed by their effects, 
 
 but
 
 Xliv INTRODUCTION. 
 
 but it is their principle which we always 
 look up to, and which commands our ho- 
 mage; and as we feel no attachment for 
 thofe inanimate vegetables which . never- 
 thelefs furnifh us with remedies for our dif- 
 eafes, fo we cannot long admire that man, 
 who does great things without having an 
 elevated firmnefs of foul. 
 
 The treaties of the Pyrenees, and of 
 Weftphalia, fhould fuffice to immortalize 
 the minifter who conceived them ; but at 
 the very epochas in which the ufefulnefs of 
 thefe political mafter-pieces were moft felt, 
 they were enjoyed, while the name *of Ma- 
 zarine was fcarcely ever mentioned. This 
 w^as owing to the total infenfibility of that 
 minifter, and to the impoffibility of annex- 
 ing to the idea formed of his character, any 
 great, or profound conceptions. Not long 
 after him, came Richlieu, whofe chara£ler 
 rendered his aâiions confpicuous, and who 
 preferved the entire renown of them. And 
 Louis XIV. folely perhaps by that fenti- 
 ment, or air of grandeur which he threw 
 into all his converfations, and his meafures, 
 appropriated to himfelf all the glory of his 
 
 agre.
 
 INTRODUCTION. xlv 
 
 age. Ill fine, to apply this to the adminiftra- 
 tion of the finances, Colbert had more ex- 
 tenlive views than Sully, and we find more 
 traces of his adminiftration : but Sully who 
 appears great, not only by what he really 
 did, but by what we generally impute to a 
 virtuous charafter, will live longer in the 
 memory of men. In ©rder to applaud Col- 
 bert, we are obliged to recite his adminiftra- 
 tion ; but Sully is praifed before hand, by 
 ideas, which his very name recalls to our 
 minds. Every action of Colbert's that is 
 forgotten, fets a lefs value on him, whilfr 
 Sully every day becomes dt^arertous, from^ 
 the workings of our imagination. In pur- 
 fuing my reflections on the extent of the 
 fundions of an adminiftrator of the finances, 
 I cannot too ftrongly recommend to him to 
 pay the greatefl attention to the choice of 
 thofe who are to fécond him : for they will 
 either a*id, or obflruct him, according to 
 their judgment or charaéter. In the poll: that 
 I tilled, I experienced more than ever, how 
 few there are, in whom are united, the love 
 of application, a quick apprehenlion, a found 
 judgment and a clear methodical mind. I had 
 colieded about me, fome fewperfons of that 
 
 de-
 
 Xlvi INTRODUCTION. 
 
 defcription, but I flood in need of many 
 more ; yet I often examined with great at- 
 tention thofe who came to tranfad buhnefs 
 with me, and who might be deftined to 
 hold I'uch places. Nothing, perhaps, marks 
 £o much the mediocrity of a minifler, as the 
 indifference with which he makes' his choice 
 of men ; and in the fame manner as the ele- 
 vation of eminences appears greater or lefs 
 according to the fituation of the obferver; 
 fo he who looks on pigmies as giants, unwit- 
 tingly lets every one into the fecret of his 
 own ftature. 
 
 Amidst that crowd of attendants who 
 fucceffively throng about high offices, and fo 
 many of whom want to be employed, I have 
 often examined whether it be true, that a firfl 
 idea of men might be taken from curfory ob- 
 iervations, and I believe it to be fo ; but this 
 is no trifling ftudy for a miniiler; becaufe 
 the fhortnefs of time obliges him to call to 
 his affiftance every intelleftual power, that 
 may quicken his fteps in the immenfe career 
 he has to run. I have always had a favor- 
 able opinion of that deliberatenefs in con- 
 
 ver-
 
 INTRODUCTION. xlvîî 
 
 verfatîon, which announces a habit of re^ 
 flection and a certain temperance in the 
 imagination ; of that look which is more 
 intelligent than cunning, and feems rather 
 to belong to genius than to character ; of a 
 natural circumfpeâiion in the countenance, 
 very different from that counterfeit gravity 
 which ferves as a maik for mediocrity ; and 
 of an inward confcioufnefs, which hinders 
 a man from laying himfelf open, and feiz- 
 ing haflily the firft occalion of fhewing 
 himfelf; in (hort, of a great many other 
 external tokens, which I have obferved, were 
 feldom feparated from real merit. 
 
 The minifter who has been able to fur- 
 round himfelf with men of a proper tempe- 
 rature, fhould maintain in them the love ot 
 honour; he may accomplifh it by the afccndan- 
 cyof hisown example, but he fhould likewife 
 dexteroufly fécond their emulation. If he 
 really interefts himfelf in the fuccefs of his 
 adminiftration, he will keep well with 
 thofe who are able to continue him in it ; he 
 will beconfcious, from the fame reflections, 
 that they are more ferviceable to him than 
 
 he
 
 xlviii I N T É O D U C 'I* I O iSTi 
 
 he can be to them ; and he will eafily per-* 
 ceive, that all Iccondary perfons in a public 
 adminiftration, if they have real merit, 
 will be beft encouraged by the notice 
 taken of their abilities ; as they are obliged 
 to work for the glory of another man, with 
 very little chance of being known, the mi* 
 iiifter ought to encourage them, both by 
 taking continual notice of the leaft zeal 
 they fhew, and by a well-timed approba- 
 tion, which alone fatisfies him who feri- 
 ouily takes pains. I am convinced then, 
 that it depends on the minifter to infpire all 
 thofe that are near him with the love of 
 their duty :• it is through perfonal pride not 
 well underftood, that men deviate from the 
 path of duty, and in order to retain them 
 in it, it is fufficient to infpire them with 
 another kind of ambition, and to keep them 
 honefh by paying them, the honours due to 
 probity. 
 
 But the more eafily men are guided by 
 fuch motives, the more requilite it is to do 
 them juftice ; and this refledion is equally 
 applicable to every preference and promo* 
 tion in general, that depends on minifters^ 
 3 What
 
 INTRODUCTION. xlîx 
 
 What rig^ht have they to expeft rigid 
 virtue in him who owes his place to an iin- 
 jufl preference; and who has feen, by his 
 own appointment, how indirFerent the mi- 
 nifter is to the maintenance of order, and to 
 the obfervance of iuft principles ? 
 
 Almost all the places in the finance 
 department were form, -ly granted to in- 
 fluence; and obfcure arra "^gements, or little 
 intrigues eafily got the better of merit or 
 feniority: doubtlefs, inferior patrons were 
 employed to obtain thefe places ; but the 
 means they made ufe of were often un- 
 known, and in the provinces, the ftrangefh 
 notions imaginable were entertained of that 
 fpecies of patronage. I was equally ftruck 
 with the indecency of that cuflom, and with 
 the abufes that refulted from it. Thcfe 
 who folicit for places in the finances with- 
 out any title to them, and thofe who make 
 ule of their credit to patronize them, have 
 an eye only to the emolument of the place, 
 and confider the nominations and prefer- 
 ences given as a mere lottery; but the 
 director of the finances ought to have a very 
 different way of thinking ; he ought to con-* 
 
 Vol. I. D fider
 
 1 INTRODUCTION. 
 
 flder the relation that fubfifts between the 
 regularity of the colledions of the taxes, 
 and the prudence of thofe with whom they 
 are intrufled ; and between the happinefs of 
 the contributors, and the charader of thole 
 who demand them in the name of the fo- 
 vereign : he mufl likewife be acquainted 
 with the happy influence of that diftribu- 
 tive juftice, which holds facred the rights 
 acquired by length of fervice ; and he muft 
 look on all acls of favour that difcourage 
 merit and deftroy its emulation, as a wound 
 given to public order. 
 
 Penetrated by thefe principles, and 
 knowing that men feek the patronage of 
 the moil: affable, when they have a mif- 
 trufl that their pretenfions are not well 
 founded, I took the liberty of reprefenting 
 to the Queen, part of the reflétions T have 
 juft made; and that auguft perfonage, 
 who liftens to the voice of reafon, and loves 
 juflice, deigned to encourage me with her 
 approbation, and forbad every felicitation 
 that might obftrud: the regularity I was 
 defirous of eftablifhing. Supported by fuch 
 an example, I eafily refifted all other patrons, 
 
 ^nd
 
 I N T R O D U C T -I O N. 11.' 
 
 and I authorized the companies of finances 
 alone, to nominate- their ' fubaltern officer^ 
 and agents ; I required only that they ihould- 
 acquaint me with the motives of their 
 choice, that I might baniih from among 
 th..m, the fpirit of influence and partiality^, 
 It is by thefe precautions and many 
 more of the like nature, but little known, 
 that order is maintained or relaxated, and 
 the moral ideas ftrengthened, or weak* 
 ened. 
 
 That minifter is more efpecially to be 
 blamed, who gives way to affeclions con- 
 trary to juftice ; he then feems to floop ber 
 low himfelf, and to return to a private 
 ftation. Fie ought to difengage himfelf 
 from all private inclinations, or i t leaft know 
 how to regulate them, if he délires to fulfil 
 his duties, and govern with dignity ; and the 
 man who is peculiarly agreeable to the mi- 
 nifler, or beloved by him, muft neverthelefs 
 be a ftranger to him, in his minifterial 
 capacity, for that ought to be conneded 
 with merit alone. 
 
 D 2 Or
 
 lu INTRODUCTION, 
 
 Of all the qualiries that diftmguifh tho 
 iirft miniiler of Vienna, Prince Kaunitz, 
 there is none that perhaps exalts him fo 
 much as his perfect impartiality, and that 
 integrity of charader with which he makes 
 choice of proper perfons for the places that 
 are in his gift, without refpe6l of perfons. 
 I have been told, that having perfuaded the 
 late Emprefs to give the war-department to 
 a general officer, whom he thought he had 
 juft reafon to diflike, that officer afFeded 
 by fo generous an aûion, wifhed to be recon- 
 ciled to him, and made fome advances to- 
 wards it ; but Prince Kaunitz refufed ; he 
 had done what his duty and his opinion of 
 the man required, in caufing his Sovereign 
 to pay a due regard to his merit ; but being 
 free in his private affedions, he chofe to 
 have no greater connexion or intimacy with 
 the new minifter than he had before. I am 
 fond of citing this anecdote, becaufe it ap- 
 pears to me to unite in a juft degree, perfonal 
 dignity and public virtue ; and becaufe in 
 this inilance, thefe two great qualities fet off 
 ç^ch other. 
 
 A MINï§*
 
 INTRODUCTION. Hii 
 
 À MINISTER of thé finances muft not be 
 indifferent in the choice of thofe with whom 
 he forms intimate connexions. We parti- 
 cipate more than is commonly believed, in 
 thcincHnations of thofe whom we fee every 
 day ; aiid thus the more our friends are 
 generous in their fentiments and in their 
 way of thinking, the eafier it is for us to 
 follow uniformly^ the paths of honour and 
 real glory. It requires a great firmnefs of 
 character riot to be difheartened by obferv- 
 ihg daily, the indifference fliewn to any 
 thing praife- worthy ; and it is very difficult 
 for the minifler to confider adminiftratioix 
 in all the important objects it holds forth, 
 when thofe who furround him are perpetu- 
 ally reminding him of private confider- 
 ations ; becaufe they fhare with him more 
 of his power than of his reputation. 
 
 I AM likewife convinced, that an habituât 
 refldence at Verfailles weakens, in an ad- 
 miniflrator of the finances, the inclination 
 and tafte, and ambition of undertaking great 
 things ; there, he fees vanities rated fo high, 
 fo great a value fet upon imaginary enjoy- 
 ments, and fuch a deep intereft taken in the 
 D 3 games
 
 4îv i N r R O D U C T I O !«?. 
 
 •games of ambition and intrigue, that imper- 
 ceptibly he lofes fight of the true value of 
 levery thing that is worthy of efteem. That 
 •fituation is lefs dangerous for the minifters 
 "of the war, navy, and foreign departments, 
 ^becaufe all the ideas of military and political 
 glory are more connedled with the pageant- 
 try of magnificence and of power ; but the 
 adminiftrator of the finances, who ought to 
 ■have the happinefs and in terefl: of the people 
 Xonftantly in view, will not find encou- 
 ragement on fuch a theatre, fuitable to his 
 meditations : it fhould feem as if the defire 
 bf public good wanted a more extenfive 
 horizon, and, as if it was cramped within 
 the narrow circuit of courts, and in the 
 Inidft of the diverfity of interefts that fill 
 ^hem. I have not yet fpoken of the morals 
 and private conduct of a minifter of the fi- 
 nances, becaufe in all public ftations, a re- 
 •gular way of living, and an exterior circum- 
 *fpe(3:ion,'do honour to every man, and are 
 ^mong the number of his duties. Never- 
 'thelefs it mufi: be owned, that public de- 
 cency is more efpecially neceflary for him 
 Avho -ftands mofl in rfeed of the good opinion 
 xyf thepeoplcj or rather-for him who wants 
 '-■ ^- , to
 
 INTRODUCTION. IV 
 
 to render it lubfervient to great undertak- 
 ings. The fpirit of focietj, and the defire 
 of confideration and ofpraife, have eftablifh- 
 ed a tribunal in France, before which every 
 one who attracts pubHc notice is obliged to 
 appear : there public opinion as from a 
 throne, diftributes praifes and laurels, and 
 eflabliihes, or ruins reputations. 
 
 This authority of public opinion was un- 
 known, whilft internal diflentions filled 
 every one's breafi: and occupied every 
 thought. The minds of men, divided by 
 faâ:ions, which excite only love or hatred, 
 could not be united under the more peaceful 
 banners of efleem and public opinion. And 
 when at length, public tranquillity was 
 eftablifhed under Louis XIV. even thea 
 popular opinion had very little authority. 
 That great monarch engrofed every thing : 
 he would have no competitor in the di-ftri- 
 bution of every kind of reward and honours; 
 his eagernefs to leek after merit, his talent 
 in difcerning it, his vigilance to reward and 
 puniih ; that art, which he poffeffed in the 
 highefl degree, of encouraging or checking 
 by a fingle look, or word, andlaftly, the great 
 D 4 mag-
 
 IVÎ INTRODUCTION. 
 
 magnificence that furrounded his throne, 
 had accuftomed the nation to be ambitious 
 only of the approbation of fo great a king, 
 and to efteem no other. And men of the moft 
 diftinguifhed talents, and the mofl popular, 
 were feen to covet with greater eagernefs, 
 the honour of being noticed by that Prince. 
 
 Yet, Louis XIV. and thofe famous men 
 who were -the ornament of his age, left 
 behind them, the traces of elegant manners, 
 and a more diftindl idea of every fpecies 
 of talents and merit. The nation had 
 been taught what to admire, and thofe 
 who had diftinguiflied themfelves in every 
 purfuit, had been accuftomed to that deli- 
 cate and heart-felt reward, which is derived 
 from commendation and applaufe. 
 
 Such good difpofitions muft neceffarily 
 have prepared the way for the empire of 
 public opinion; its progrefs was neverthe- 
 lefs retarded by the indifference and le- 
 vity that charaderized the adminiftration 
 of the regent, by the depravity of morals 
 which diftinguifhcd that period, and by 
 that remarkable alteration in the private 
 3 fortunes
 
 INTRODUCTION, Iviî 
 
 fortunes of the people, which folely eu- 
 groflbd their attention: but fince that 
 epocha, the power of public opinion being 
 favoured by divers circumftances, has gra- 
 dually augmented, and now it would be 
 difficult to deftroy it : it holds its fvvay 
 over all minds ; and princes themfelves 
 have it in veneration, when they are not 
 borne away by too violent paffions : fome 
 men take the greateft care to preferve it, 
 through their ambition for public favour; 
 others, lefs tractable, are under its influ- 
 ence without perceiving it, from the af- 
 cendence of thofe by w^hom they are fur- 
 rounded. 
 
 The power of public opinion is infinitely 
 weaker in other countries, and under differ- 
 ent governments. 
 
 In nations where the people are flaves, 
 the public attention is folely attracted by 
 the rewards beftowed by the fovereign, or 
 the punifhments he may inflict. 
 
 Republicans are only acquainted with 
 popular influence^ or the power of elo- 
 quence
 
 Ivili INTRODUCTION. 
 
 quence in their national aflemblles. Be-» 
 lides, LIBERTY which confHtutes the effence 
 of fuch governments, infoires men with a 
 greater degree of confidence in their own 
 judgment; and it fhould feem, as if dif- 
 liking every fpecies of fervitude, they even 
 cherifhed the independence of their opi- 
 nions, and felt a fecret pleafure in depart- 
 ing from thofe of other men. Laftly, 
 the nations that are enervated by the fouth- 
 ern climates, being too much taken up by 
 their fenfual pleafures, would not bear the 
 yoke of public opinion, and would not like 
 to ferve a mafler, whofe greateft favours 
 could not be equal, in their ideas, to the 
 charms of idlenefs, or the illufions of a 
 Warm imagination. 
 
 Thus, a great many foreigners, from 
 various caufes, cannot have a juft notion 
 of the authority that is exercifed in France, 
 by public opinion. They cannot compre- 
 hend the nature of an invifible power, 
 which, deftitute of treafures, of guards, and 
 armies, di6lates its laws in the capital, 
 in the court, and even in the king's pa- 
 lace. Neverthelefs, nothing is more true, 
 
 nor
 
 I N T R O D U C T I O K. llX 
 
 nor more remarkable; and we Ihall ceafe 
 to wonder at it, if we refleâ: on what 
 muft be the confequences of the fpirit of 
 fociety, when that fpirit has an unbounded 
 fway over a fenfible people, who love/iot 
 only to judge, but to make a figure in the 
 world, who are not divided by political 
 interefts, weakened by defpotifm, or over- 
 come by turbulent paffions. Laftly, over 
 a nation, in which, perhaps, a general pro- 
 penfity to imitation, prelents a multiplicity 
 of opinions, and weakens the force of thofe 
 that are too fingular ; fo that being com- 
 monly united together, and relembling 
 billows that are more or lefs impetuous, 
 they have a very powerful afcendant while 
 they are in motion. 
 
 However, this union of opinions, this 
 focial principle, and this continual commu- 
 nication with one another, muft occafion 
 a great value to be fet on the approbation 
 of others, and m.ake us cherifli attention, 
 <ieference, efteem, and renown, above all 
 other bleflings. Thefe ob}eâ:s are fo much 
 the more precious, as they can be enjoyed 
 every day, and every inflant: the defire of 
 
 pof-
 
 H INTRO bvCTION^ 
 
 poffeflîng them ought to equal, and even 
 to furpafs in its energy, the love of 
 money, or fortune: for riches themfelves 
 become imaginary blefiings in the hands 
 of tjieir pofleflbrs : for what other happinefs 
 proceeds from the pofleffion of gilded cciU 
 ings, elegant dreffes, a retinue of attendants, 
 and fuperb equipages, but what flows from 
 the opinion we attach to the impreffion 
 that luxury and vain fplendor may make 
 on others ? and if fuch vanities, and idle 
 fancies have fo great an attraction j if they 
 are fought after with fo much eagernefSj 
 why fhould we be aftonifhed at a more 
 noble and reafonable influence^ that of pu- 
 blic opinion ; of that opinion which reigns 
 over men to maintain in them a paffion for 
 real glory, to excite them to great under- 
 takings, by offering them honour and 
 praife, and to make them avoid meannefs 
 and pufilanimity, from the fear of con- 
 tempt and of fhame? How fhould that 
 power be otherwife than formidable, which 
 can degrade men, even upon the fteps of a 
 throne, or exalt them, though exiled and 
 hi difgrace. 
 
 Ah!
 
 INTRODUCTION. Ixî 
 
 Ah! Let us perceive the full value of 
 fo falutary an authority : let us rally our- 
 felves, in order to defend it againft thofe 
 it is troublefome to, and who wifh to 
 deftroy it. Jt is that authority alone, which 
 fets bounds to the mifchievous progrefs of 
 indifference: in the midft of a depraved 
 age its voice alone is attended to, and feems 
 to prehde in the tribunal of honour. 
 
 I v/iLL go on ilill farther : it is the afcend- 
 ancy of public opinion, that oppofes more 
 obflacles in France, to the abufe of power, 
 than any other conlideration whatfoever. 
 Yes, it is entirely by that opinion, and the 
 efteem in which it is ftill held, that the 
 nation has a kind of influence, by having 
 it in its power to reward with praife, or 
 punifli with contempt. If ever that opi- 
 nion is entirely defpifed, or if it ever grows 
 too weak, then liberty will lofe its prin- 
 cipal fupport, and there will be a greater 
 neceffity than ever, that the fovereign 
 fhould be virtuous, and his minifters mo- 
 derate. 
 
 0?
 
 Xlïl INTRODUCTION. 
 
 Of all men, who appear on the theatre 
 of the world, it is the minifter of the 
 finances more efpecially, who ought to 
 cultivate the public opinion: woe to him 
 that de fpifes it ; but greater woe to the 
 Hate: for if that officer, through indiffer- 
 ence or difcouragement gives up the hopes 
 of being refpecled, he will only feek after 
 thofe praifes that are to be obtained by 
 compliances: he will augment the number 
 of his allies, and try to ftruggle with" 
 contempt, by a facrillce of order, and a 
 negled of the interefts of his fovereign. 
 This refle£lion deferves the moft ferious 
 attention, and I cannot be too earnefl: in 
 inviting the well-wifher to the public 
 good, to fécond minifters who direct their 
 firft views towards the public opinion, and 
 who appear anxious to obtain it. Thofe, 
 who by an anticipated cenfure, or by too 
 fevere judgments, deftroy the emulation of 
 minifters, prejudice themfelves. We mud 
 leave to public men fufficient time to coi- 
 iedl themfelves ; and if they (hew a defire 
 of doing good, we muft wait to fee if 
 they are able to do it, and fincerely wifh 
 for their fuccefs. But we are not to expert 
 
 any
 
 INTRODUCTION. 1X111 
 
 any thing from thofe who fet at defiance 
 the pubhc opinion ; tor it is a fure proof 
 that they are afraid of its decifions, and 
 that they do not chufe to be accountable 
 to it. 
 
 Fortunately however, it is not to bs 
 offended without fome danger ; and if re- 
 fpeciable men have iometimes been over- 
 come by envy, or malice, we have like- 
 wife often feen minifters owing their fall 
 to the public contempt, and deferted by 
 the very men for whom they had facri- 
 liced their reputation. The demands made 
 on a minifter, who is too eafy, or too 
 much the courtier, are endlefs ; a man will 
 not feel himfelf mortified by a denial 
 that has its foundation in general rules, as 
 long as the minifter adheres fcri6lly to his 
 principles : but if he admits of diftin£lions 
 and exceptions, if he compounds with his 
 duties, and if he is inflexible to particular 
 men, and upon particular occafions only, 
 then the pride and vanity of fuitors being 
 wounded, they renew their demands with 
 greater vehemence, they urge the minifter 
 with arguments drawn from comparifon, 
 
 3 ^^^7
 
 Ixiv INTRODUCTION. 
 
 they want to know the reafon of his pre- 
 ferences, and having adted as a private man, 
 he can no longer defend himlelf as a public 
 one. Having yielded once, he muft yield 
 again, and at the fame time that he fees 
 himfelf thus tormented by thofe whom 
 he has negleded, or whom he cannot 
 fatisfy, he is forfaken even by thofe to 
 whom he has been moll: lavifh of his fa- 
 vours : for in that very moment, when a 
 fenfe of fhame obliges the minifter to for- 
 bear giving, they feize the pretext of the 
 £rfl; denial, which they perhaps wifhed for^ 
 to free themfelves from the yoke of gra- 
 titude; and defirous of uniting, before it 
 be too late, the honour due to virtue, and 
 the advantages of credit and favour, they 
 join in the clamour againft the minifter 
 who has debalëd himfelf to accommodate 
 them. Thus we fee, that the fentiment of 
 honour, the love of reputation, and even 
 good policy itfelf, point out to a minifter 
 the path he ought to tread in, and the 
 value which he ought to fet on public 
 opinion. 
 
 Lastly,
 
 INTRODUCTION. IxV 
 
 Lastly, If we examine that opinion 
 under a very different view, we fhali fee 
 that a minifler defirous of obtaining it> 
 and whofe Rudy (hould be diredled to 
 that end, might with the help of that 
 fnigle fentiment, fupply the mediocrity 
 of abilities, and the uncertainty of human 
 knowledge. In faâ:, general idtas on the 
 good of the ftate, and adequate notions of 
 every thing that is ufeful and reafonable, 
 have followed the progrefs of knowledge, 
 and are now very common. Thus the 
 public opinion, at the fame time, that it 
 ferves as an encouragement and a reward^ 
 may likewife become a faithful guide ; it 
 is at leaft fimilar to a watch light, the 
 flame of which is always burning ; and the 
 adminiftrator of the finances may, with 
 the help of that fmgle light, purfue a very 
 extenfive career, and gain a great deal of 
 glory. 
 
 Bût we mufl be very careful not to 
 confound that public opinion, which I have 
 delineated, with thofe rumours of a day, 
 which commonly take their rife in parti- 
 <?ular focieties only, and ynder certain cir- 
 E cum-
 
 Ixvl INTRODUCTION. 
 
 CLimftances. It is not to fuch a deci- 
 fion that a man capable of being at the 
 head of an extenfive àdminiftràtion ought 
 to give way. 
 
 On the contrary, he ought to know how 
 to defpife it; that he may remain firmly 
 attached to that public opinion, which is 
 l'efpe6lable under all its forms, and which 
 alone is rendered facred, by reafon, time, 
 and an univerfal conformity of fentiments. 
 
 When the minifler of the finances has, 
 by long refledion and laborious afTiduity 
 •l>rought to perfection, the operations that 
 he deems ufeful to the flate, and when 
 thefe arrangements have merited the ap- 
 probation of his fovereign, he has ftill 
 to unfold their motives in the ordinances, 
 that ifTue from the fupreme authority. That 
 is not an indifferent talk, nor very eafy to be 
 fulfilled with propriety. 
 
 Preambles to ed'iSis are a form peculiar to 
 the French government : under the empire 
 of defpotifm, the fovereign difdains to in- 
 ftrud the fubjeds, or is afraid of accuf- 
 
 toming
 
 INTRODUCTION. Ixvii 
 
 toming them to refledl, and argue; and in 
 free countries, fuch as England, every new 
 iaw being difcufled in the affembly of the 
 reprefentatives of the nation, the people are 
 well informed, or at leaft reputed to be 
 fo, at the moment thefe laws are deter- 
 mined on ; and every individual may know 
 the motive for making them, from the 
 colle6lion of parliamentary debates, or from 
 the public papers. 
 
 But in France, where there are no 
 national affemblies, and where neverthelefs 
 the laws of the fovereign mufl: be regiftered 
 by the fupreme courts; in France, where 
 the monarch entertains a certain regard for 
 the national charaâier, and where the mi- 
 nifters themfelves are made fenfible every 
 hour, that they ftand in need of the pu- 
 blic approbation, it has been thought ef- 
 fential to explain the motiv'es of the will 
 t)f the fovereign, when that will manifefls 
 itfelf to the people, either under the form 
 of edicts, or of fimple proclamations of 
 the council. 
 
 An
 
 Ixviii INTRODUCTION. 
 
 An attention fo juft, and fo political, is 
 more efpecially applicable to the finance 
 ordinances: the principal operations of its 
 adminiftration areneceflarily liable to differ- 
 ent interpretations; and as they concern the 
 •future, as much as the prefent times, they 
 would be, to the multitude, a fpecies of 
 hieroglyphics, if their motives were not 
 explained. Let not that explanation be re- 
 fufed under the pretext that authority may 
 difpenfe with it, fuch an idea would be cruel, 
 and too nearly allied to defpotifm. No 
 doubt but in a monarchy, like France, it 
 would be an eafy matter to enforce obedi- 
 ence : but does an enlightened fubmif- 
 iîon deflroy the magic of authority? and 
 does not the Majefty of the Prince ac- 
 quire a greater degree of fplendor, when 
 the knowledge given of the motives of his 
 laws exalts the nation ? is it too much to do 
 fome thing in order to win its confidence ? 
 Is its efleem to be defpifed ? and are obe- 
 dience, or fear the only defirable fenti- 
 ments? But the more conneded the ex- 
 pofure of the motives of the fovereign is, 
 with great and beneficent views, the more 
 neceffary it is, that the preambles of the 
 
 or-
 
 INTRODUCTION. xlix 
 
 ordinances fhould bear the marks of their 
 peculiar defign ; and the minifter ought to 
 pay a ùnd: attention to this point. 
 
 The power of eloquence is not a vain 
 power: we often obey it, and frequently 
 are captivated by it, w^hen we think we 
 yield only to our own refledlions. Words 
 and phrafes are the interpreters of our 
 lentiments, and the reprefentatives of our 
 thought ; fo that a man cannot be inattentive 
 to thefe means, without fhewing himfelf 
 indifferent both to the impreffion they are 
 able to make, and to the fuccefs of the 
 information he wifhes to give : but we 
 muft endeavour to hold a language worthy 
 of a fovereign, in the preambles of his 
 ordinances; the people expe(£l to find in 
 them, that noble fimplicity, w^hich is the 
 attribute of true greatnefs ; they expe6t to 
 difcover, that fpirit of jufliee, which com- 
 mands refpe(5l, and that fenfibility which 
 leconds and favours their afFedlionate incli- 
 nations towards their king; they look 
 for that feal of truth, fo eafy to be dif^ 
 cerned, but which may flill remain a fe- 
 E 3 ç^et
 
 IXX INTRODUCTION. 
 
 cret trufl in the hands of a min'ifler, who 
 never deceives. 
 
 In fliort, there is a kind of majefty of 
 language, the fpirit and fentiment of which 
 muft be feized : fo that an afFe6led defign 
 of pleafing, a ftile of pedantic diflertatiou 
 and too much famiharity are equally to be 
 avoided : the fovereign is not a republican 
 leader who runs after popularity, he is ftill 
 lefs, a pedant who takes pains to inftrud; 
 neither is he entirely like a private father, 
 w^ho lays himlelf open, and communicates 
 his thoughts to his children : he is a great 
 king who cannot for a moment lofe fight 
 of his authority, but who invites his fub- 
 je6ls to make themfelves acquainted with 
 the purity of his motives, the beneficence 
 of his intentions, the juftice of his will, 
 and the wifdom of his meafures. The 
 preambles of his edi6ls, certainly ought to 
 convince our underftandings and captivate 
 our hearts: but they ought likewife to be 
 always confonant to the commands that 
 follow. 
 
 In
 
 INTRODUCTION. ÎXXÎ 
 
 In general, the more fentiments of be- 
 neficence are united with the character of 
 greatnefs, the deeper impreiîion they make» 
 the pride of men is pleafed with the fu- 
 perior elevation of their mafters and bene- 
 fadtors, and thus it is, that gratitude is al- 
 ways augmented by the fentiment of re- 
 fpea. 
 
 All théfe obfervations and reafonings 
 may ap^jear too fubtle, when applied to 
 great undertakings : but we ought not to 
 forget that the greateft enterprifes, in or- 
 der to be fuccefsful, require the afllftance 
 of the impulfe that is made on the minds 
 of men ; and by a very fingular contrail, 
 that very capacity which has ftrength 
 enough to lead and conduft mankind, is 
 fet in motion by a breath, and wounded by 
 the mofl: trifling matter ; fometimes a lingle 
 word will give it the greateft animation, or 
 make it cool. 
 
 In France, the voice of a monarch who 
 
 fets a value on the love of his people, 
 
 puts every thing in motion, and by con- 
 
 defcending to lay before them, the wifdom 
 
 E 4 ^and
 
 IXXÎI INTRODUCTION. 
 
 and purity of his views, he interefts every 
 man in his glory ; it is then that they vie 
 with each other, in feconding him ; and 
 he becomes acquainted, for the firft time^ 
 with the extent of his power. It would 
 be difficult to fet hounds to the efforts of 
 a great nation, if it was poffible, that by 
 a conformity of interefls and feelings, it 
 could always aft colle6lively, and with 
 one common confent. The refources of 
 an abfolute goverment muft neceflqrily be 
 èxhaufted, when their termination is per- 
 ceptible: fuch a government cannot, \yith 
 all its authority, dlfpofe of the wealth of 
 the fubjefts at its pleafure: it has a cer- 
 tain degree of circumfpe6lion to obferve : 
 it has oppofitions to encounter, and the 
 yoke it impofes is always difficult to be 
 managed. In France, more efpeclally, it 
 would be, a great and dangerous error to 
 attempt to lay the foundation of political 
 power in defpotifm : it would be like a bad 
 fey the which mangles the crop, whijft con- 
 fidence, on the contrary, fertilizes and un~ 
 folds every refource of ûrength, and 
 riches. 
 
 ^ I CAN
 
 INTRODUCTION. Ixxiiî 
 
 I CANNOT, then, recommend too much, 
 to an adminiftrator of the finances, that 
 franknefs and publicity, which enables the 
 nation to follow the fituation of public 
 affairs, and which manifefts to every one, the 
 fentiments of the fovereign, and his views 
 for the good of the ftate. This line of 3.S:-> 
 ing is eafily compatible with the greateft 
 dignity, and if among thofe general princir 
 pies which are here laid down, it were per- 
 mitted to give a leflon on perfqnal policy, to 
 a minifter of the finances, I fhould advife 
 him to meditate on thefe fame- principles, 
 and for his own intereft to conduct himfelf 
 by them^ 
 
 For by a(9:ing thus, and by affociating 
 the nation as it were, in his plans, in his 
 operations, and even in the obftacles that he 
 muft furmount, he may entertain hopes, 
 that in the midft of his misfortunes they 
 will do him juftice, and will know how to 
 diftinguifli between what is to be attributed 
 to circumftances, and what was his own 
 perfonal defect. Whereas, if the interior 
 fprings of adminifi: ration are covered with 
 an obfcure veil, hatred and reproaches will 
 
 over
 
 IxxiV INTRODUCTION. 
 
 overwhelm the minifter on the very firft 
 difficulty that he is unable to conquer. He 
 will in vain endeavour to appeafe thefe 
 emotions by explanations; the proper time 
 being paft, the people will demand his dif- 
 miffion with great clamour, and ^kings will 
 lometimcs facrifice fuch viâims to the pub- 
 lic opinion, with little or no concern. 
 
 It fee m s to me, that it has never been 
 fufficiently perceived in any branch of ad- 
 miniftration, how much a fimple and open 
 line of condu6l féconds prudent and reafon- 
 able views : one would imagine, that men 
 who are advanced to thefe great offices, 
 being ftruck with a continual amazement, 
 dare 'not confide any longer in ordinary 
 qualifications; but think it right to aflume 
 thofe that are thought to belong to a pro- 
 found knowledge of politics. We have 
 likewife occafionally feen mniifters, who 
 chofe to cover themfelves with myflery 
 and obfcurity as with a cloud, that feparated 
 them more readily from the eye of the 
 world, and rendered it more difficult to form 
 an opinion of their talents and capacity. 
 In ffiort, it may be poffible, that the mind 
 
 alone
 
 INTRODUCTION. IxXV 
 
 pJone is not able to indicate a firmer and 
 bolder way of ading, and that it depends on 
 a certain greatnefs of foul, of which ftudv 
 and reflexion furnifh but an imperfedt 
 knowledge. 
 
 VvE might iikewife juftly require that an 
 ^dminiftrator of the finances fhould be able 
 to extend his views beyond the limits of his 
 particular adminiftration. He ought at 
 leafl to have general notions of the riches 
 and commerce of other nations, of the 
 quantity of their fpecie, of the conftitution 
 of their national credit, of the importance 
 of their colonies, and of the refpedive ba- 
 lance of their exchanges. All thefe confi- 
 derations and a great many more are ab- 
 folutely neceffary for a minifter of the 
 finances, .not only that he may fee all the 
 operations of the adminiftration he is en- 
 trufted with in an extenfive point of view, 
 but Iikewife, that he may not be ignorant of 
 the general ftate of public affairs. 
 
 I LOOK upon it as effentially neceffary for 
 the king's fervice, that the adminiftrator of 
 the finances (hould have a feat in the coun- 
 cil
 
 Ixxvi INTRODUCTION. 
 
 cil of ftate. The abfence of that mhiifter 
 from the political deliberations, is the fourcc 
 of great inconveniences ; for if he doe:> 
 not know before hand, the extent of the 
 extraordinary exigencies, nor when they 
 will be wanted, if he knows not when 
 peace is to be concluded, or war declared, 
 he mufl err in his calculations and plans, 
 and errors in the political fyftem muft be 
 the coniequence. As money is the linew 
 of war, and as public credit is the fource 
 of money, a minifter for the foreign depart- 
 ment, who is not fufficiently acquainted 
 with the nature of the refources, with the ob 
 ftacles to which they are liable, or with 
 their limits, will never be able to prefent 
 his plans with confidence, nor to adapt his 
 negotiations to circumstances, with that fore- 
 iight and enlightened prudence, which 
 alone can preferve him from error, and make 
 him certain of the utility of his views, and of 
 the fuccefs of his defigns. 1 am well awar.^ 
 that the fovereign, by concentring within 
 himfelf the knowledge of every plan, may 
 afterwards give to each of his minifters, the 
 orders he thinks the moft proper ; but with- 
 out doubt, when kings inftitutçd councils, 
 
 thej^
 
 INTRODUCTION. Ixvil 
 
 they confidered as ufeful, that difcuffion 
 which takes place in their prefence, between 
 the heads of the different departments; and 
 it is on that principle only that my obfer- 
 vations are founded. 
 
 The prefence of the minifter of the fi- 
 nances in the council of ftate, is likewife 
 important on other accounts ; for if we ex- 
 amine the origin of mofl wars, we (hall find 
 a great number undertaken from mere poli- 
 tical fpeculations, and in order to augment 
 the power of the fovereign, or to weaken 
 that of his rivals : therefore fuch defigns 
 cannot be too much known to that minif- 
 ter, who being beft acquainted with the 
 interior ftate of the kingdom ; with the 
 good that may be done, and tlie diverfe 
 means of ftrengthening it that maybe put in 
 motion, will be enabled to propofe to the 
 ambition of a king, plans of greatnefs and 
 emulation, capable of counterpoifing in the 
 royal mind, thofe that may be offered by 
 politicans. 
 
 No doubt, thofe men are fcarce, who 
 
 unite in themfelves all the qualities necef- 
 
 2 fary
 
 Jxxviii INTRODUCTION. 
 
 fary for a great adminiftration, and more? 
 efpecially for that of the finances ; but if 
 the iketch I have traced animates the emu- 
 lation of thofe who are worthy of the firfl 
 offices of ftate, if it moderates the foolifli 
 pretenfions of men of common abilities who 
 covet them, and if it roufes the confciences 
 of thofe, by whom the choice of the fove- 
 reign is guided, this out-line may flill be 
 ufeful. 
 
 There is not a doubt, but that things 
 go on in their ufual train in a kingdom, 
 'even when the reins of adminiftration ar€ 
 in weak hands ; becaufe, fortunately for 
 mankind, the principal fources of the prof- 
 perity of empires, depend not entirely on 
 the arrangements of government ; all- 
 bounteous nature having referved to herfelf 
 the care of maintaining, and diftributing 
 them. A fertile land, and a favourable cli 
 mate bring forth new riches every year ; 
 labour is encouraged by the abundance of 
 the crops ; commerce is animated by the 
 activity of perfonal intereft ; the liberal arts 
 are proteâied by riches ; population increafes 
 in the midft of plenty, and nations, in thefe 
 
 happy
 
 INTRODUCTION. Ixxix 
 
 happy circLimftances, have nothing to re- 
 quire from power, but that it fliould pre- 
 ferve them in peace. But when the paf- 
 lions of men required mafters to curb them ; 
 when fovereigns roufed by the reftlefs 
 difpofion of their neighbours, or excited by 
 their own ambition, fl:ood in need of great 
 armies ; then the troops that were levied in 
 times of war were kept on foot during peace, 
 through diffidence : then tributes were aug- 
 mented, taxes were diverfihed, and all thefe 
 facrifïces not beino; ftiH lufficient for the 
 exigencies of the ftate, and for the fpirit of 
 conqueft, loans were invented, and public 
 ■credit prefented new refources unknown 
 to former times. Thus the fcience of ad- 
 ministration became complicated ; it grew 
 difficult to conciliate what was due to pow- 
 er, with the welfare of the people ; the na- 
 ture of taxes, and the mode of co Hefting 
 them fheds a baleful influence on agriculture 
 and induflry, the poor not being excepted, 
 iliood in greater need of the immediate pro- 
 tection of the fovereign ; the relation which 
 the circulating fpecle bears to the ftrength 
 of the ftate, difcovered the neceffitv of com- 
 mercial regulations; and the indifpenfablenefs 
 
 of
 
 IXXX I N T R D U C T I O ^fi 
 
 of public confidence rendered the errors o( 
 adminlftration more dangerous. In fine^ 
 in proportion as civil focieties advanced in 
 age, and authority interfered in every 
 thing, fometimes to infliitue, at others to 
 modify ; fometimes to abolifh, and fome- 
 times to renew, we have feen the prof*- 
 perity of ftates depend, in a much greater 
 degree on the wifdom of government. And 
 as all the refources of a nation, and all their 
 means of power are, in our day, reprefented 
 by money and riches, the branch of ad* 
 miniftration which has it moft in its power 
 to fécond, or to thwart the beneficent views 
 of a fovereign, is certainly that of the fi- 
 nances. 
 
 Unfortunately, however, very few 
 of its miniflers have obtained the gratitude 
 of the public. Time, and men's reflect 
 tions have, neverthelefs, digefted all thofe 
 general ideas which concern the public 
 welfare ; but timidity, awkwardnefs, in^ 
 difference, and fometimes alfo the power of 
 circumftances have multiplied obftacles, 
 or difcouraged thofe who flrove to conquer 
 them. A minifter mufl feel the import* 
 
 ance
 
 INTRODUCTION. Ixxxî 
 
 ance of his duty, and devote himfelf entirely 
 to it : he mufl: be thoroughly fenfible of the 
 magnitude of an office, in which he ftands 
 connected by means of his ideas, with the 
 happinefs of a whole nation, in which he 
 may every moment render his King more 
 beloved, and his virtues more confpicuous ; 
 he muft take pleafure in the good he may 
 do : he muft entertain a warm attachment 
 to the profperity of the ftate ; he muft love 
 both the country and its inhabitants ; in 
 ihort, he muft prefer glory to the enjoy- 
 ments of vanity, and the judgment of pof- 
 terity, to the illulions of the prefent mo- 
 ment. 
 
 After having endeavoured to give an 
 idea of the qualifications requifite to fill the 
 office of a minifter of the finances wor- 
 thily, 1 could wifli it was as eafy to indi- 
 cate the theoretical principles, that are to 
 ferve as a guide in the execution of the 
 duties of that department ; but though there 
 exifts an intimate connexion between the 
 a(Stions of men, their genius, their cha- 
 racter, and the various gifts that nature 
 may have beftowed on them, we cannot, in 
 
 Vol. I. F the
 
 Ixxxii INTRODUCTION. 
 
 the fame manner, bring back the com- 
 bniations of admuiiftration, to the flrandarcî 
 of fniiple ideas : the inftitution of civil 
 fociety by men, bears theftamp of its inftitu- 
 tors, and their work may be known from 
 the multiplicity of fprings that compofe 
 it. 
 
 The finances of a great kingdom, and the 
 ftudy of the divers operations that confti- 
 tute a knowledge of them, not only prefent 
 a great many important truths, but, in the 
 number, there are feveral which clafh with 
 each other, and which we mufl learn to 
 conciliate. It is only then, by a minute 
 inveftigation of every one of its parts, that 
 we can receive any great benefit from me- 
 itating upon them ; and we fhould only 
 be led aflray, if, from a defire of fimplify- 
 ing them, more than the nature of thefe 
 operations will bear, we fhould confine its 
 efforts to the conception of a few general 
 ideas. Of all the ideas that may be 
 applied to taxes, commerce, induftry, cre- 
 'dit, circulation of fpecie, riches, expences, 
 luxury and a variety of other political ob- 
 je£ls, I know of very few, but what are 
 
 fuf.
 
 INTRODUCTION. Ixxxiii 
 
 fulceptible of Ibme refervations, or excep- 
 tions. 
 
 A CONTINUAL attention to the interefts 
 of the people is, of all other obligations, 
 that which is moft exteniive in its oper- 
 ation ; and this principle, conlidered as a 
 fimple rule of condudl, would perhaps be 
 fufficient to direct every meafure of the 
 minifler. In fadl, it is not alone, as being 
 one of the moft facred duties of humanity, 
 that I would recommend to the minifter 
 of the finances, the protection of the people 
 at large, and the defence in particular of 
 the poor ; but it is likewife, becaufe that 
 folicitude is an efficacious mode of aug- 
 menting the profperity and ftrength of a 
 ftate. And furely, confidering the pafTions 
 of thofe who govern the world, it is a very 
 fortunate circumftance, that the interefts of 
 their ambition accord with their duties, 
 and that the fate of that numerous clafs of 
 their fubjeds, who live by the fweat of 
 their brows, has an evident connexion 
 with the extention, or diminution of their 
 power. 
 
 F 2 The
 
 IxxXiv INTRODUCTION. 
 
 The alterations that may happen in the 
 ci rcu m {lances of the rich are indifferent to 
 the ftate, and it is fufficient to fuhjeâ: thefe 
 variations to the rules of juflice and to the 
 empire of the laws ; but the diminutions 
 that the moderate incomes of the poor may 
 experience, are fo nearly allied to the very 
 fources of their exiftence, that they in- 
 tereft every one, and demand more efpecial- 
 ly, the attention of the fovereign. One may 
 eafily perceive, that with the fame con- 
 du6t on the part of government, with the 
 fame extent of land, and the fame propor- 
 tion of riches, it is the number of inhabi- 
 tants, that determines the refpeftive ftrength 
 of empires, and as children are brought 
 up merely by the affiftance of the circum- 
 ftances of their parents, fo population, that 
 fource of fo many advantages, is always- 
 flopped by the poverty of the meaner fort 
 of the people. There are, no doubt, in- 
 equalities in the circumftances of the 
 citizens, which the laws cannot mend, nor 
 adminiftration attack, without difturbing 
 the order of fociety, and fupprefling the 
 progrefs of labour and mduftry ; but thé 
 fovereign ought to endeavour to moderate 
 
 the
 
 INTRODUCTION. IxXXV 
 
 the unavoidable efFed of thefe primary in- 
 llitutions, by fparing and countenancing 
 that clafs of his fubjedls who are the leafl 
 favoured by fortune. 
 
 The man who, by his labour, gets no 
 more than what is neceffary for the fubfift- 
 ance of himfelf and his family, is contin- 
 ually expofed to troubles and anxieties : the 
 leaft diminution of his earnings, or the 
 fmallefl augmentation of his expences, af- 
 fe£ls him in a very fenfible manner, and 
 every unfortunate incident that he cannot 
 forefee, mufl leffen thofe fcanty favings, 
 that proceed from his labours, and which 
 were intended to fupply his wants in the 
 hours of ficknefs, or repofe, A minifter 
 cannot imprefs thefe truths too deeply on 
 his miijd, and, I doubt not, but the reader 
 may have already perceived, that in the 
 adminiftration of the finances, profound 
 fentiments of love and proteâion towards 
 the people, will be faithful guides to the 
 minifter. 
 
 If he is to decide on the beft way of 
 
 providing for the ereâ:ion of public works, 
 
 F 3 his
 
 Ixxxvi INTRODUCTION. 
 
 his love for the people will ri ike him reject 
 the mode of fervitude, not only becaufe that 
 method teems with abufes of authority, of 
 which the weakeft are always the vidims, 
 but likewife becaufe fuch labour being a 
 perfonal tax, the poor and the rich will 
 bear an equal fhare in it, whilft imports 
 paid in money are affefled in proportion to 
 their refpedlive circumftances. If he is to 
 promulgate laws for the commerce of grain, 
 his love for the peo'ple will hinder him 
 from blindly giving up that branch of traf- 
 fick to the extremes of exportation, that he 
 may not occafion a fudden rife in the value 
 of the neceffaries of life, becaufe thefe 
 fudden and tranfient augmentations, not 
 being quickly followed by a fnnilar revolu- 
 tion in the price of labour, thofe who der 
 pend on it for their livelihood, are thereby 
 expofed to great hardfhips. 
 
 If he is to digeft, or modify pecuniary 
 laws, his love for the people will excite 
 him, to render thefe laws fimple, and eafy 
 of comprehenfion ; for as a powerful man 
 takes the advantage of their obfcurity not 
 to pa}" what he lawfully owes ; fo that fame 
 
 ob-
 
 INTRODUCTION. IxxXVU 
 
 fcurity affords the means of eafily oppref- 
 iing ignorant and weak men, who have 
 neither knowledge nor refolutlon enough to 
 defend themfelves. 
 
 If he is to employ his thoughts about 
 the excife on fait, the fame fentiment will 
 inform him, how injurious that legiflation 
 muft be, which continually places the moft 
 profitable objeûs within the reach of poverty 
 and ignorance, whereby they are tempted 
 to tranfgrefs, and which fubjedls thofe, 
 who are milled by fuch dangerous tempta- 
 tions, to very fevere punilhments. 
 
 If it is neceffary to appoint an interior 
 adminiflration for the aflefliiient and col- 
 leftion of the taxes, his care of the people 
 will hinder him from trufting its interefls 
 to the authority of one man, and he w411 
 render it ealy for all grievances whatever 
 to reach his ear. 
 
 Exorbitant premiums and privileges 
 
 contrary to the good of the ftate, which 
 
 are calculated for the benefit of a few 
 
 men, will be rejeded from the fame prin^ 
 
 F 4 ciple.
 
 IxXXviii INTRODUCTION. 
 
 ciple. Oeconomy will appear to be the 
 only foundation of a beneficent adminiftra- 
 tion, and he will call to his mind, this 
 excellent, concife fentence, courtiers enjoy 
 the bounties of the fovereign, and the people only 
 his refufals. 
 
 In fhort, when the circumftances of the 
 nation demand the impofition of new taxes, 
 the minifter of the finances, ought not to 
 hefitate to make them preferably fall on 
 the objects of luxury and fplendor. The 
 benevolence of the fovereign ought to be 
 inceffantly attentive, on every occafion, to 
 protect and defend that unhappy clafs of 
 his people, whofe voice is never heard 
 before hand, who can only blefs him, or 
 lament their mifery. The indulgences the 
 fovereign may grant, from fentiments of 
 juftice and compaffion, will be rewarded 
 by an augmentation of his itrength and 
 power : noble efFeâ:s of the union of mo- 
 rality and authority ! It is by a fimilar 
 concordance that fociety and its laws com- 
 mand our refpe6l, and that adminiflration 
 becomes great, fimple in its operations, and 
 jufl in its means. 
 
 How-
 
 INTRODUCTION. Ixxxlx 
 
 However, this love of the people is fo 
 much the more praife- worthy in a minifter 
 of the finapxCes, as every thing concurs 
 to deflroy this fentiment in him. 
 
 He lives in an immenfe city, where ex- 
 ternal luxury and riches prefent themfelves 
 continually to his view, where men are 
 conftantly pre-occupied hy the public events, 
 and by thofe lotteries of ambition, in 
 which every one adventures, either from 
 hope, or curiofity. Befides, in proportion 
 as the public debt is augmented, in pro- 
 portion as gifts, penlions, or profitable 
 places in the finance department, become 
 more extenfive and multiplied, there arifes 
 in the flate, a powerful party, whofe in* 
 terefts are often in oppofition to thofe of 
 the people: for every perfon, whofe for- 
 tune confifls in debts due from the king, 
 or in penfions, is eafily reconciled to the 
 augmentation of the taxes, becaufe it is 
 convenient for him, that the revenue of his 
 debtor (hould be augmented, and that the 
 royal exchequer fhould have more money 
 to diflribute. 
 
 J As
 
 XC INTRODUCTION. 
 
 As it is in the capital that fuch a fpi- 
 rit filently diffufes itielf, the minifter of 
 the finances onght neceffarily to perceive 
 all the indulgencies due to that numerous 
 body of the nation, who have fo few aâiing 
 prote6tors; and if he is not indued with 
 the fenfibility requifite for fuch a folicitude? 
 he will rather be diverted from it by the exte- 
 rior objects that furroundhim. 
 
 Those who have attended to thefe pre- 
 cepts, will perhaps chufe to examine my 
 own condud : for if on the one hand, we 
 are very indulgent to thofe, who, in the 
 midft of the gay fcenes of the world, dif- 
 perfe here and there, fome more or lefs 
 iifeful truths, for the guidance of thofe, 
 who may engage in the career of govern- 
 ment; on the other, we confider in a very 
 different light, the reflexions of the man 
 who writes them after he has been a 
 minifler ; and we entertain a real difgufl" 
 for him, who advifes either what he could 
 not do, or what he never attempted. This 
 fentiment is natural; and could I have 
 perfuaded myfelf, that I had deferved it, 
 I fliould have condemned myfelf to an 
 
 . . eter-
 
 INTRODUC TION. XCl 
 
 eternal filence. But when 1 compare my 
 conduâ: with the principles I have laid 
 down, I ftill prefume to offer myself a can- 
 didate for the public regard ; at leaft, I 
 muft confefs, that I do not think myfelf 
 unworthy to communicate my ideas on thç 
 adminiflration of the finances. 
 
 It will appear, that I feconded the love 
 of the king for his people, if after five 
 years of war, or of preparations for it, 
 and after having taken the adminiftration 
 of the finances in a ftate of diforder, I 
 reflored a balance between the revenue, and 
 the ordinary expeiices ; and if my admini- 
 flration provided for all the extraordinary 
 expences, without obliging his majefty to 
 have recourfe to new taxes. This is a truth, 
 which my adverfaries have in vain attempt- 
 ed to deny, and I do not call it to mind 
 with lefs confidence, fince new minifters 
 jof the finances, have had it in their power 
 to difcover it. All I have to add here, (it 
 being a pofterior circumfiance to the pub- 
 licity of the account I gave in to the king,) 
 is, thatj befides the extraordinary fums fup- 
 plied by the finance department, at the 
 
 clofe
 
 XCll INTRODUCTION. 
 
 clofc of the year 1776, and during the 
 year 1777, for the re-eflablifliment of the 
 navy, and the fupport of thofe confider- 
 able armaments retahied in the harbours > 
 and befides, the war expences during 1778, 
 1779 and 1780; *it was under my admi- 
 niflration, and without overturning the ba- 
 lance eftablifhed between the revenue and 
 the ordinary expences, that his majefty 
 was provided with the fubfidies neceflary 
 for the campaign of 1781, and for the 
 beginning of that of 1782: for, as it will 
 appear by the private account I gave to 
 the king, when I left his fervice, all the 
 extraordinary fupplies then demanded for 
 1 78 1, were provided, and there ftill re- 
 mained either for the fervice of the next 
 campaign, or for the augmentation made 
 to original plans, the fum of 65 millions 
 of livres, which muft inevitably be paid 
 into the king's exchequer ifi 1781, and 
 19 millions more, which I forefaw could 
 not be realized till 1782. 
 
 Thus the refources of my adminiftration, 
 had provided, without any new tax, for 
 
 tlie
 
 INTRODUCTION. XCIU 
 
 the exigences of 1777, 1778, 1779» 17^®» 
 1 78 1, and a part of 1782. 
 
 If we compare that adminlftration, with 
 what paffed in England, not during all 
 that fpace of time, but only from 1778 
 to 1 78 1 inclufively, we fhall obferve, that 
 the new taxes laid on during thefe four 
 years, and made perpetual, amount to 54 
 millions of livres. Indeed, the expences of 
 the Englifh were on a much more ex- 
 tenfive Icale than ours ; but then they 
 did not raife any money by life annuities, 
 a fpecies of annual intereft, which aug- 
 ments for a great number of years, both 
 the exigences, and the expences of the 
 exchequer. 
 
 It is not with a view to extort praife 
 or gratitude, that I mention thefe circum- 
 ftances; my hour of ambition is paft, and 
 after all, I have done nothing but my duty. 
 But the man, who during the fpace of five 
 very expenfive years, did not impofe one new- 
 tax; who neverthelefs applied to ufeful pub- 
 lic undertakings, thofe fums that were ap- 
 propriated to them in more peaceable times 
 
 the
 
 XciV rf^TRODUCTlON. 
 
 the man, who gave his fovereign the moft 
 heart-felt latisfadtion, by enabhnghim todif- 
 tribute the lame royal bounties in his provin- 
 CeSi or greater^ than in times of peace ; who 
 at the fame time, offered to the refpedt.. 
 able ardour of the king, the neceflary re-^ 
 fources, to commence in the mid ft of war, 
 the rebuilding of decayed prifons and hof- 
 pitals; the man, who cherifhed his gener- 
 ous inclination, by infpiring him with the 
 délire of abolifhing the remains of vaf- 
 falage, who by a due homage rendered 
 to the chara<5ter of the monarch, feconded 
 his difpofitions in favour of order and 
 oeconomy ; who above all earneftly foli cited 
 the eftablilhment of thofe beneficent and 
 paternal provincial adminiftrations of the 
 finances, in which the fimplefl: peafant 
 may have fome Ihare ; — In fhort, the man, 
 who, by attending to a multitude of mi- 
 nute cares, fometimes caufed bleflings to 
 be poured out, on the name of the fove- 
 reign, from the very loweft of the poor; 
 may perhaps have fome right, in his re- 
 treat, to point out without blulhing, the 
 love and prote£lion of the people, as one 
 principal rule of adminiftration. 
 
 A STRICT
 
 INTRODUCTION. XCV 
 
 A STRICT adherence to promifes ought 
 certahily to be reckoned among the general 
 principles which are to ferve as the bafis 
 of a prudent and virtuous adminiftration. 
 And certainly, if this punctuality was only 
 to be confidered as a moral virtue, it 
 would not belong more particularly to the 
 adminiftration of the finances, than to 
 every other branch of government : the 
 word of a king, or what is promifed in 
 his name, let whatever be the obje£t it may be 
 apphed to, ought to be the moft refpe£lable 
 of all oblig;ations. There is fomethino: fo 
 great, fo majeftic in the idea of fove- 
 reignty, that if we try to combine the 
 flighteft appearance of falfehood with that 
 idea, we are apt to accufe our imagina- 
 tions; becaufe we cannot reconcile it to 
 our minds. How can we conceive it pcf- 
 fible, that he who can command every 
 thing, can debafe himfelf by deceit ? Hew 
 can he bre^k his promifes v/lio cannot 
 be reftrained from fulfiling them ? And 
 how, more efpecially, could there ever be 
 minifters depraved enoughs to degrade the 
 name of the prince to fuch a degree, as 
 to make it ferve as a veil for the loofe- 
 
 nefs
 
 JfCVl INTRODUCTION. 
 
 nefs of their principles, and as a maik to 
 the bafenefs of their own falfehoods ? 
 
 But if we are to confider a ftridl ad- 
 herence to promifes, under a political point 
 of view, we fliall find that in the admi- 
 niftration of the finances, it is one of the 
 moft important duties; for, if one part of 
 the refources of an empire, readily appear, 
 and are unanimoufly furniihed at the call 
 of authority, there is likewife another lefs 
 tradable which will not be fupplied, un- 
 lefs there is a confidence in government, 
 in the prefent times, taxes alone cannot 
 fuffice for the extenfive exigences of war, 
 and other means mufl be ufed to complete 
 the neceffary fubfidies: but money is tied 
 to no country, and belongs to none ex- 
 clufively : it flies from compulfion, and 
 conceals itfelf from military violence : it 
 muft be fixed then, and acquired by con- 
 fidence ; and as none can exift under a go- 
 vernment devoid of wifdom and virtue, 
 it has fometimes happened that the want of 
 credit, under which fuch goverments have 
 laboured, has been of fome fervice to man- 
 kind, by compenfating for the evils, to 
 
 which
 
 INTRODUCTION. XCVU 
 
 \Vhlch the introduction of that new fyftem 
 of ftrength, has given birth. PubUc cre- 
 dit has extended the fpirit of war and 
 conqueft; but the conducl necefî'ary to 
 obtain it, has probably moderated the ar- 
 bitrary exércife of authority, and has made 
 fovereigns fenfible, that the juftice and 
 lenity of their governments is one of the 
 effential conditions of that poHtical power 
 of which they are fo jealous. 
 
 It is liketvife without any fear of re- 
 proach, that I infift on thofe principles of 
 order and fidelity, of which I have fhewii 
 the importance : I paid with the mod 
 fcrupulous exa6lnefs, all the annual in- 
 terefts, all the reimburiements, and all the 
 promifed funds of every denomination 
 whatever. 
 
 1 EVEN extended this regularity to the 
 payment of penfions, the time of which 
 being before alw^ays uncertain, obliged the 
 penfioners to renew their folicitations every 
 year. We muft give fpafingly and make 
 promifes with circumfpe6lion ; but engage- 
 •ments in the name of the fovereign, being 
 ' Vol. I. G once
 
 XCVIU INTRODUCtiÔN. 
 
 once entered into, they ought to be punc4 
 tually fulfilled, and rather before, than after 
 the day indicated. 
 
 TriE policy of public credit requires it, 
 as much as common juftice: for thofe. re- 
 fources that are acquired by delays and 
 putting off payments, are fo inconfiderable, 
 that there is no proportion between fuch 
 flender advantages, and the inconveniences 
 that ftart up, on the flighteft appearance of 
 tonftraint, or embarrafiinent in the finances. 
 
 This punctuality, in ordinary times, 
 would not be worth noticing, but the 
 Situation of public affairs, when I was ap- 
 pointed minifter of the finances muff not 
 be forgotten, nor the circumftances that 
 followed. The laft war was commenced 
 indeed after a long peace; but during that 
 peace, the finances had been in an almoft 
 continual confufion. ^^ 
 
 . At firft, it had been determined with- 
 -eut any utility, to diminifh the capitals of 
 almoft all the public funds; afterwards, the 
 interefts of the greateff part of them had 
 
 been
 
 I N T R O D U C T ION. XClX 
 
 oeen lowered; the payment of the rer 
 fcriptioiis*, and of the bonds of the ge- 
 neral farm had been fufpended ; other re- 
 fpe(5table engagements had been broken ; 
 the payment of penfions had been flopped ; 
 that of the moft privileged falaries had 
 been delayed, and the domeftics of the 
 late king had been {cen ohflruâiing his 
 palTage, in order to folicit his compaffion. 
 
 To thefe events, flill recent in our remem- 
 brance, was joined a confufed idea of the 
 bad ftate of the finances. Thofe, who 
 have any knowledge in thefe matters, had 
 heard fomething of an account given into 
 the king, in the beginning of the year 
 1776, which fhewed a great difproportiou 
 between the certain revenue, and the or- 
 dinary expences of the flate; and the nation 
 was terrified before hand, at the trouble 
 and confufion which feemed to be the 
 inevitable confquence of a war, if it had 
 happened under theic cit-cumftances.' In 
 Ihort, nothing proves better, the difpofition 
 
 * Royal orders, or alTignments on particular bran- 
 ches of the pubhc revenue. 
 
 G 2 of
 
 C INTRODUCTION^ 
 
 of men's minds on that fubjedl, than the 
 inftantaneous fall hi the price of the pub- 
 lic funds, when in September 1776, it was 
 thought that France was on the eve of 
 being obliged to take a part in the affiiirs 
 of America. It is to be remarked, that 
 the funds inftantly fell 1 2 per cent. 
 When under my adminiftration, hoftilities 
 began, thej were followed by fuch another 
 fall of the funds, which, however, did 
 not become more confiderable: but inflead 
 of falling daring the courfe of the war, 
 they rofe gradually, in proportion as ad- 
 minift ration was attentive to order and 
 oeconomy, in fo much that the exchequer 
 bills payable to- bearer, which had been 
 difcounted at a lofs of 23 per cent, in 
 September 1776, and of 20 at the be- 
 ginning of the war, were negotiated at only 
 8 per cent, when I relinquifhed the di- 
 redion of the finances. Striking example 
 of the effe<fls, that a fimple but uniform 
 line of condudl, founded on prudent and 
 regular principles, has upon the public 
 opinion ! Thofe who are acquainted with 
 the hiftory of the confiderable falls, which 
 the funds experienced during the courfe 
 
 of
 
 INTRODUCTION. Cl 
 
 of the preceding wars, will obferve with 
 pleafure, that lingular example of their 
 having rifen gradually, during the laft, lb 
 lately terminated. 
 
 In Ihort, that war being begun at a 
 moment, when fome of the public funds 
 offered to the lender^ an interefi: of or per 
 cent, whilfl in 1756, none of them offer- 
 ed above 4.I per cent, it is ealV to per- 
 ceive, that in the natural order of things, 
 the public credit ought to have been 
 ihaken with more facility during the courle 
 of the laft war, than in that of the pre- 
 ceding; and from the fame coniiderations, 
 the confequences might have been more 
 dreadful. 
 
 It would not be an indifferent matter 
 to compare the ftatement of the progrefîion 
 in the rife of the price of the French 
 funds, with afimilar flatemcnt of the very 
 reverfe in the Englifh funds ; but it is 
 fufficient in this place, to obferve, that 
 they fell fuccelîively, more than 30 per 
 fent. dui-ing the courfe of the war. 
 
 G 3 It
 
 eu INTRODUCTION. 
 
 It feems to me, that thefe comparifons-, 
 might do honour to my adminiftration, or 
 at leaft, might give it the merit of having 
 been happy; and I am far from being in- 
 fenfible to that idea. But now, when 
 public opinion is no longer needful for me 
 as a public man, I look on myfelf as toa^ 
 infignificant an objeâ:, to enter into a con- 
 troverfy or difcuffion concerning the degree, 
 of efleem, to which I may be intitled, 
 
 I HAVE one more ob.fervation to make 
 on the public credit, which is, that, un- 
 der my adminiftration it acquired fuch ra- 
 pid, progreffive ftrength, that by an ia- 
 verfe rule of finance operations, it was not 
 poflible during the firll: year of the war, to, 
 find that quantity of money, which every 
 one was eager to lend in the third and 
 fourth year : a true judgment may be 
 formed of the^ ftate of public opinion at 
 the epocha when I was firil: intruded with 
 the adminiftration of the royal exchequer, 
 by reading the preamble of the edi6l paf-. 
 fed at the end of the year 1776, for the 
 opening of a loan of 24 millions of livres; 
 it will be feen how much, even for the 
 
 levy-
 
 INTRODUCTION. Clil 
 
 kvying of fo fmall a fum, I fought to 
 ftrengthen the confidence of the nation ; 
 but it was the effeâ: of the doubts, which 
 the difpofitian of men's npiinds had in- 
 fpired me with. 
 
 Whilst I am fixing the attention to 
 the general confideration, which ought to 
 ferve as a guide in the admiiiiflration of 
 the finances, I cannot forbear dwelling a 
 moment, on the vaft influence of the ef- 
 tablilhment of the provincial aflemblies, 
 and on the infinite importance of making 
 the flate of the finances publicly known 
 Thefe two ideas are, if I may be allowed 
 the exprefiion, the parents of happinefs, and 
 of powe;*. 
 
 The inilitution of the provincial aflem- 
 blies prefents to the king, an efficacious 
 means to com,pa,fs without effort, and 
 without any facrifice of his authority, all the 
 regulations of which, the divers parts of 
 his kingdom are fufceptible, and to give 
 to his fubjeâis a premature enjoyment of 
 them, by means of that fentiment which 
 arifes from hope and confidence; whilft 
 G 4 tl*e
 
 CIV INTRODUCTION. 
 
 the publicity of the ftate of the finances, 
 is a very fimple road to the eftablifhment 
 of an invariable credit; and that credit is 
 How-a-days one of the mofl certain fources 
 of political ilrength. 
 
 These two propofitions, already illuf- 
 trated both in my memorial on the pro- 
 vincial adminiftration, and in the account 
 given to the king, are ftill farther confirm- 
 ed by experience. It will be eafy to form 
 a judgment of this, from the explanation 
 I fhall give of the firil meafures of thefe admi- 
 niftrations ; whilft on the other hand, every 
 one may have obferved, what good effeâs 
 were produced by the public ediâ:, in which 
 a ftate of the finances was laid open to tliQ 
 public. 
 
 In fa(£r, an enterprize that at any other 
 time Vv^ould have appeared inconfiderate, 
 and which even at that asra ftood in 
 need of fucccfs, in order to be approved 
 of, was fucccfsful; I mean the new cre- 
 ation of annuities, which the king founded 
 in March 1 78 1 , and whofe iraterefi: was lefs 
 by a tenth., than what it had been judged 
 
 pru-
 
 INTRODUCTION. CV 
 
 prudent to offer for the preceding loan. 
 But what is of ftill much greater im- 
 portance is, that a veridical ftatement of 
 the fituation of the finances, has had an 
 influence on the permanency of public cre- 
 dit, the happy efFe6ls of which have been 
 fenfibly felt. The account given to the 
 king has introduced, if I may be allowed 
 to fay it, a new aera in the finances : 
 the origin of the calculations and fpecul- 
 ations of the lenders may be dated from 
 that epocha; for it is not now pofîible to 
 give way in too great a degree, to thofe 
 gloomy ideas and timorous fentiments tliat 
 were formerly infpired by an utter ignor- 
 ance. No doubt, but peace, the facilities 
 it procures, and the exigences it puts an 
 end to, will fmooth every path, and caufe 
 the pafl times to be forgotten, as well as 
 the embarraflments which fimilar circum- 
 llances may occafion. 
 
 Nevertheless, ufeful and reafonable 
 principles deferve to be attended to, even 
 in thofe moments when immediate ne- 
 ccfhty does not enforce that attention ; 
 and I wiih, for the benefit of France, that 
 
 my
 
 CVl INTRODUCTION. 
 
 my account given in to the king, may not 
 be remembered in vain. I cannot infift 
 too much on this point ; that if the pub- 
 lic confidence has not its foundation in 
 the knowledge of the fituation of public 
 affairs, its fupport will always be uncer- 
 tain, even though it is propped up by 
 thofe favourable fentiments, that are 
 fometimes infplred by the cl;ara6ler and 
 conduâ: of the minifter of the finances. 
 
 For experience furnlihes a fufficient 
 knowledge both of the imcertainty and 
 inconftancy of pubUc credit, when found- 
 ed only on fuch a bans. Befides, a dif- 
 pofition, that undei; embaraffing clrcum- 
 flances fhould render public credit lefs 
 dependent on the perfonal talents of one 
 man, would certainly be. produ£live of 
 great advantages: for even in, thefe critical 
 moments, public attention, woulcj not be 
 fixed folely on that part of the admini- 
 ftration of the finances ; but; the çondu(ft 
 of the minifter would be likewife fcrutiniz- 
 ed on other equally important operations. 
 We wonder, when we look at what is 
 paft, to perceive, that it is commonly 
 
 for,
 
 INTRODUCTION. CVU 
 
 for not finding a fufficiency of refources, 
 that a minifter of the finances rifks the lofs 
 of his place, and efi^edually often lofes it ; 
 but we are very far from prognofticating 
 a like event, from his indifference for the 
 public good, his incapacity to difcern it, 
 and his want of abilities to compafs it. 
 He finds money. This expreffion is both 
 the panegyric, and fecurity of a minifter 
 of the finances : but it is aîïliâ:ing, and 
 teems with dreadful confquences, as it 
 feems to indicate the meafure of the ob- 
 ligations impofed on that minifter : and onç 
 might be induced to think from it, that 
 all the other aâ:s of adminiftration, fo 
 neceflary to the happinefs and tranquillity 
 of the people, are not worth notice ; 
 but more efpecially, that all the various 
 methods of procuring money are equally 
 ellimable; and that the duties, taxes, 
 imports, creatioris of offices, and privileges, 
 the multiplying of revenue officers, the 
 burdenfome advances required from the 
 financiers, and a great many other eafy, 
 but fatal ways of finding money, ought 
 ^o be blended in the public opinion, with 
 thofc moderate, prudent, frugal, and prof- 
 
 perous
 
 CVUl INTRODUCTION. 
 
 perçus means, by which the care of the 
 -people, and of the public intereft, is com- 
 bined with every calculation of finance, and 
 in which we may like wife difcern, amidft 
 ithe greateft embarraffments, the views of a 
 ?-eal patriot, and the painful confli6ls of an 
 Jioneft and feeling minifler. 
 
 It is beyond a doubt, that the nation 
 coul4 not bear to fee men at the head of the 
 finances, who did not wifh to lay open their 
 adminiflration to its views, becaufe thev 
 were afraid of giving clear proof of their in- 
 difference, or of the loofenefs of their prin- 
 ciples ; they were afraid it fhould be recol- 
 leded that all their refourfes had been made 
 up of taxes impofed without difcretion or 
 proportion ; or of a6ts of injuflice exercifed 
 againfl the creditors of the ftate. But 
 the more public accounts are drpaded by 
 certain adminiflators, the more the nation 
 ought to be convinced of the ufefulaefs çt 
 that inflitution. 
 
 Possibly, likewife, fome miniflers of a 
 different temper might be diffuaded from 
 perpetuating that cuflom, in order that a 
 
 pecu-
 
 ÎÎJTRODUCTIOK. CÏX 
 
 |)eculiar confidence in their adminiftratioii 
 might have the appearance of being a ne- 
 ceilary fupport to public credit, and that 
 their minifterial exiflence alio, might be- 
 come permanent by the flime means. But 
 fuch a line of condu6t would be a weaknefs, 
 and certainly a very narrow calculation: 
 that favourite paflion, of making ourfelves 
 abfolutely neceffary to the ftate, that tran- 
 fitory triumph, cannot furely be compared 
 with thofe permanent benefits, of which we 
 might be efteemed the authors. We fhould 
 attach ourlelves to one great principle of 
 adminiftration, and be as it were totally 
 abforbed in it, rather than be fo felfifli, or 
 rather than to have always two open ac- 
 counts, the one with our own vanity, and 
 the other with the public welfare. 
 
 It is impoflible to hefitate a moment as 
 to the option of the two lines I have indi- 
 cated ; for by doing our duty we Ihall not 
 be the lefs happy. Power dies away ; 
 great offices difappear ; praife itfelf is tran- 
 fitory ; forgetfulnefs, laffitude, inconftancy 
 and levity all confpire to difperfe it ; and 
 nothing will remain with the m.inifter but 
 
 faint
 
 tx INTRODUCTION. 
 
 faint and melancholy images of the greaè 
 office he filled, if in a happy, or at lead 
 peaceful private ftation, he caniiot recall to 
 his mind, fome honourable actions which 
 may exalt him in his own eyes. 
 
 It is likewife a very important principle 
 of adminiilration, toconiie6l the public good 
 we have it in our power to do, with in- 
 flitutions that may render it permanent, and 
 independent of men and circumftances. 
 That confideration may be applied to every 
 country, but becomes more efpecially ne- 
 ceflary in France, where a fucceffion of 
 miniilers is only a fucceffion of different 
 opinions. It was upon this principle, that 
 I was defirous of joining the permanent 
 eflablifhment of provincial adminiflrations, 
 with a more equal affelTment of the taxes, 
 with a compenfation for perfonal fervices, 
 and a beneficent modification of all the local 
 impofts. Thus, in erder to afcertain at 
 any time, the amount of the revenue, and 
 of the public expences, I endeavoured to 
 fix that knowledge by a new and perma- 
 nent law, which obliged the minister to give 
 in his accounts. Thus, in order to infpire 
 2 thenH
 
 INTRODUCTION. CXI 
 
 them with a prudent moderation in the dis- 
 tribution of peulions, I engaged the king 
 to iffue an ediâ:, by virtue of which every- 
 one of thefe penfions was to be regiflered in 
 the chamber of accounts, and every parti- 
 cular gift granted to the fame perfon, was 
 to be fpecified in one warrant : thus, ill 
 iDrder to give the adminiftration of the fi- 
 nances a permanent influence over the ex- 
 pences of the diverfe departments, I brought 
 the king to confent that every treafurer 
 fhould be dependent on that adminiflra* 
 tioii. 
 
 It was from the fame principle, that I 
 had engaged the king, to take away from 
 the great offices under the crown, all the 
 oeconomical management of his houfhold, 
 and to inflitute a fpecial board for that fer- 
 vice, in which the minifter of the finances 
 Was to have a feat ; that inftitution being 
 adapted to the purpofe of producing a con- 
 nexion between that board and the only 
 branch of adminiftration, that, from perfon- 
 al motives, could be permanently interefted 
 to fee occonomy carried into practice. 
 Thus I had defired to unite in the fame 
 
 hands
 
 éxîî lî^TRoriuctiôN*. 
 
 hands all the colledlions of an analogous 
 kind, in order, that the mofi: ftridl œcono- 
 my might be gradually introduced. Thus 
 I had propoied, on the arrival of peace, to 
 prevent fmuggling, not by thé activity of 
 the revenue officers, not by introducing 
 better regulations againft the fmugglers ; 
 but by a general modification of the duties 
 on importation, and exportation, and of the 
 fait tax. Thus I intended to eflablifh pub- 
 lic credit on a certain bafis, independent of 
 the minifter, by giving a public account 
 of the ftate of the finances, and demonftrat^ 
 ing the neceffary importance of doing it 
 every five years. Thus, like wife, I had 
 determined the king to ordain, that the 
 accounts of the hofpitals in Paris fhould be 
 printed yearly, in order that regularity and 
 oeconomy might be invariably obferved, 
 through the dread of public cenfure. Thus, 
 at the fame time that I was attentive to 
 provide for the fubfiftence of thofe confined 
 in jail) and took care of their economical 
 interefts, I wifhed to fecure thé purity of that 
 department, by placing it in the hands of 
 the religious female lociety, known under 
 the name of the Sifterhood of Charity ; 
 
 that
 
 ÎNTRODUCTIO N. CXIU 
 
 that as a fpirit of piety is the bafis of regula- 
 rity, which, is fo eafily violated in thofe 
 habitations of misfortune, it might thereby 
 be moffc fcrupuloufly obférved. I fhall 
 quote no more examples of this nature ; 
 thougli nothing is trifling that can be 
 united to a general idea ; and, on the con- 
 trary, perhaps, nothing can be called great^ 
 which is unconneded with the public good 
 br which belongs only to one man, or to a 
 tranfitory moment. 
 
 No doubt, but fundamental inflltutions 
 themfelves, and thofe that warrant moft 
 the permanency of public benefits, may be 
 changed or modified : but what more can 
 an honeil: miiiifter do, than to furround 
 his operations with fences that are in his 
 power, and afterwards to give publicity to 
 the progreffion of his ideas, in order, that 
 If they are deviated from, they may be fol- 
 lowed again, when frcfli reiieâ:ions excite 
 an inclination to make ufe of them. 
 
 It is thus, however, that giving way to 
 the diverfe fentiments that fill my foul, I 
 forrowfuUy recall to my remembrance, tbofe 
 
 V-oL. L H ideas
 
 CXiv iNTRODUCTIOfr. 
 
 ideas that I ought to keep at a diftance, if' 
 i confulted only my own private happinefs. 
 The review I take of my paft adminiftra- 
 tion, occafions, it is true, neither remorfe 
 nor repentance : poffibly, I may even find 
 in it fome aâ:ions, the remembrance of 
 which will fhed a happy influence over the 
 remainder of my days : poffibly I may think, 
 that if it had not been for the revival and 
 -fupport of public confidence, the enemies of 
 the king, who relied on the former efFefts 
 of the diforder and low flate of public 
 credit in France, might have gained advan- 
 tages that have efcaped them : polîibly I may- 
 think, that if in the firfl: years of the war I 
 had been obliged to furnifh the relources of a 
 prudent government, by taxes, or rigourous 
 operations, the poor would have been very 
 unhappy, and the other clafles of citizens 
 would have taken the alarm. But, to ba- 
 lance thele pleafing recolletlions, I fhali 
 always behold the empty fhadow of the 
 more lively and pure fatisfactions that my 
 adminiftration w^as deprived of: I fhall 
 have always prefent to my mind, thofe 
 benefits of every kind, which it would 
 have been fo eafy to have effected, if the 
 
 fruits
 
 Introduction. cxv 
 
 fruits of fo many folicitudes, inftead of 
 being appropriated folelj to the extraordina- 
 ry expences of the ftate, could have been 
 Applied daily, to augment the happinefs and 
 profperity of the people. Alas ! what might 
 not have been done, under other circum- 
 fiances ! It wounds my heart to think of 
 it ! I laboured during the florm ; I put the 
 ihip, as it were, a-float again, and others 
 enjoy the command of her, in the days of 
 peace ! But fuch is the fate of men ; that 
 providence, which fearchesthc human heart, 
 and finds even in the virtues on which we 
 pride ourlelves, fome motives which are 
 not perhaps pure enough in its fight, takes 
 a delight in difappointing the mofb pardon- 
 able of all paffions, namely thofe erf the love 
 of glory, and of the good opinion of the pub 
 lie. / fiall wake, — I JJjali undertake, — here 
 are my plans, — there are my projects, — I fiall 
 put in execution all the good I have conceived, — 
 the future JJjall excell the pajî. Such is the in- 
 terior language of that man, who, giving 
 himfelf up entirely to his thoughts, views 
 the career before him, and oppofes only 
 perfonal fortitude and benevolence, to the 
 many obflacles he has to encounter. 
 
 H z But
 
 CXvi ÏNTRODUCTiOîT. 
 
 But whilft he advances boldly in the 
 paths that he has cleared for himfelf, vvhilft 
 he leaves to truth the care of giving an in- 
 terpretation to his allions and to his views; 
 cunning men lay their fnares, crafty ene- 
 mies form their defigns, prejudices begin to 
 gain ground, unlucky events unite the 
 whole ; and the man who had placed his 
 confidence in his fentiments, and who had 
 been daring enough to truft to the purity 
 of his intentions, or the ardour of his zeal, 
 perceives, though too late, that difinter- 
 eftednefs, and the franknefs and emotions 
 of a proud, but bonefl heart, are fo many 
 means which an obfcure policy dexteroufly 
 makes fubfervient to the humiliation of 
 him, who exalts himfelf, and to lead to the 
 very brink of the precipice, the man whom 
 it is impatient to pufh off the flage. Me- 
 morable leffon for a minifler ! not that I 
 advife him to follow another path : far be 
 from me that vile idea ! But it ihould 
 rather ferve as an encouragement for him 
 to labour inceflantly for the public good, 
 whilft the moments in which he may do 
 it, are flill in his pofleffion ; not to lofe one 
 
 of
 
 INTRODUCTION. CXVU 
 
 #f them, and to make the beft ufe of that 
 time, which flies away never to return. 
 
 Undoubtedly I regret, and I have not 
 made a fecret of it, that I was interrupted in 
 the middle of my career, and that I was not 
 able to finifh what 1 had conceived for the 
 good of the ftate, and for the honour of the 
 king : I have not the hypocritical vanity to 
 afFeâ: a deceitful ferenity, which would be 
 too nearly allied to indifference, to deferve a 
 place among the virtues. That moment 
 will be long prefent to my mind, when, 
 fome days after my refignation, being oc- 
 cupied in forting and claffing my papers, I 
 perceived thofe that contained my various 
 ideas for future times, and more efpecially, 
 the plans I had formed for meliorating the 
 jmpofl on fait, for the fuppreffion of every 
 cuftom-houfe in the interior parts of the 
 kingdom, and for the exteniion of the 
 provincial adminiftrations : 1 could proceed 
 no farther, and throwing all thefe writings, 
 from me, by a kind of an involuntary mo- 
 tion, I covered my face with my hands, 
 and a flood of tears overpowered me. And 
 yet I did not then forefee all : for when 
 H 3 after
 
 CXVni INTRODUCTION. 
 
 ^fter fo many anxious cares for the public 
 
 welfare; when after fo many painful trir 
 umphs over my own fenfibihty, in order to 
 eftablifh greater regularity, or to fix rules 
 of admjniftration that I thought beneficial, 
 I was forced to be a fpeclator of the re- 
 Jinquifhrnçnt of part of my principles . . . , 
 Ah ! let my inward feelings be conceived, 
 and let fome one pity me at Ipaft, if it be but 
 for a moment ! I folicit indulgence, a fecon4 
 time, while I confine the reader's atten- 
 tion for a few minutes, to \yhat concerns me 
 perfonally ; but men be^ir ^ great |irriilltude 
 to each other, in all the great tranfadions of 
 life ; and there are moments in which we 
 are at a much lefs diftance than we imagine, 
 from the general i^eas of mankind, dur- 
 in. the recital we make of our atfeâiions, 
 and the expofure of the fentiments with 
 which vye are; deeply imprelTed. Shamç 
 on thqfe u^ho could think they fav/, in thefe 
 efFufions of the heart, the vexation or con- 
 cern of a difappointed ambition ! Let them 
 pbferve, if I held my office under the in- 
 fluence of thefe defpicable confiderations : 
 fhut up in my clofet from morning to night, 
 without any perfonal interefl, never enjoy- 
 ing-
 
 INTRODUCTION. CXlX 
 
 jiig the bleffings of grateful acknowledge- 
 ments, and never aliuming any exterior 
 luxury. If 1 was palfionatelj fond of the 
 elation I filled, it was from motives I need 
 not blufh at ; and it is from fimilar fen- 
 timents, that, even at this time, I feel my- 
 felf affeded, when 1 cafl my eyes on what is 
 paft. 
 
 If it has been attempted, to reprefent 
 my requeft to have a feat in the council of 
 ftate, as the efFed of perfonal vanity, and 
 if that attempt has been fuccefsful, furely 
 I have a right to refute that imputation. 
 It was my firm opinion, in the midft of 
 oppofitions of every kind, which are always 
 either too bold, or too little reftrained, that 
 a mark of confidence was abfolutely necef- 
 fary for a minifter who every moment flood 
 in need of the public opinion. I thought 
 that the adminiflrator of the finances, whofc 
 honour is ii^terefted to find relources for 
 the exigencies of the ftate, and who muit^ 
 at the fame time, be very fçrupulous in the 
 choice of his ways and means, ought, for 
 the good of the ftate and for his own repu- 
 tation, to have been called to the dehbern 
 H 4 ations
 
 CXX INTRODUCTION. 
 
 ations on war and peace, more efpecially 
 after having paft Ibme years in the minif-: 
 try ; and I judged it to he ftill iBore import- 
 ant, that he fhoiild be enabled to add his 
 reflexions to thole of the other fervents of 
 the king. 
 
 I AVER, that I was folely guided by thefe 
 fentiments. A feat in the council may, ii^ 
 the common coinrfe of things, be flatter- 
 ing to felf-love ; but I fhall boldly aflert 
 that, when a man ha? had more predo* 
 minant pafiions ; when he has entertained 
 other ideas ; when he has been in purfuiç 
 of public approbation and lafting fame, and 
 when he has had in view thofe triumphs 
 which no one could (hare with him, he 
 looks with a kind of indifference on thofe 
 honours which he can only partake of iu 
 common with other men. 
 
 To you T appeal, who, well-knowing I 
 would not confent to it, propofed that I 
 ihould change my religion jn order to def- 
 troy the obftacles that you were all the 
 while preparing ; what opinion could you 
 have had of me after fuch an a£i: of mean- 
 ^efs ? It fhould rather have been on account
 
 INTRODUCTION. CXXÎ 
 
 of that important and extenfive office of 
 minifier of the finances, that you ought to 
 have ftarted that fcruple, becaufe when it was 
 firfl: entrufted to my care, it was uncertain 
 whether I deferved to be excepted from the 
 common rules. Befides, the council of 
 ftate, in which alone I demanded a feat, is 
 only a conference in prefence of the king : 
 the plurality of votes has nothing to do 
 there ; it is the king alone who decides, 
 and neither a warrant, nor even the taking 
 of the oath of catholicity are required: but 
 even if that oath had been an eflential qua- 
 lification, five years of a moral and virtuous 
 adminiflration were certainly adequate toit; 
 and what new engagement could be tendered 
 to the man, who had, as it were, fulfilled 
 his duty before he had promifed to do it ? 
 
 In fhort, when borne away by my 
 zeal, and the hopes of a great reform, I 
 defired to be entruffced with the care of mak- 
 ing all the contrats for the navy and th^ 
 war departments, if that requeft has like- 
 wife been reprefented as proceeding from 
 an immoderate love of power and authority ; 
 fucli an explanation of my motive is equally 
 
 falfe;
 
 ÇXXll INTRODUCTION, 
 
 falfe ; and thus it is, that the beft charaders 
 fnay be mifreprefented, and the beft of mo- 
 tives fufpeded. 
 
 The power coveted by a man who is 
 a<3:iiated by ambition, is that power which 
 may augment the number of his depend- 
 ents, and furnilh him with new means 
 of making himfelf beloved, or feared : but 
 has it ever been known, that an ambitious 
 man, properly fo called, fought after au- 
 thority, in order to extend regularity and 
 oeconomy to every department, in order to 
 accomplifli reformations, and thus mul- 
 tiply the number of his enemies? The 
 ambitious man confiders every department, 
 only as being the means of diftributing his 
 favours, or of exercifmg his authority \yith-. 
 in the narrow circle over which he prefides : 
 tut the man who is a6lu;ited by a different 
 kind of fpirit, devoting himfelf entirely to 
 his duty, is folely occupied by the public 
 concerns : he confiders mankind only at 
 large, with a view to the general good ; 
 and if he fixes liis attention on individuals, 
 it is only in order to diilinguifli thofe, who 
 being ufeful to the flate, in fome capacity 
 
 or
 
 INTRODUCTION. GXXll^ 
 
 or other, deferve to be encouraged or re- 
 warded : but all thefe ideas ^^re much eafier 
 confounded together, as ambition is the 
 leading paffion of every man who furrounds 
 the fovereign, or refides within the circle 
 of courts : this paflio^i feems to be a fruit, 
 the growth of which is peculiar to thofe 
 regions ; whereas the love of order, and of 
 the public good, has been long confidered 
 in thern, î^s a wild or exotic plant ; and we 
 vainly endeavour to reconcile it to any of 
 our habitual pafîions. 
 
 In fhort, the noblefl fentiments may be 
 brought into contempt, by exalting them tOQ 
 much : this is a very common manoeuvre with^ 
 men of ordinary capacities, who, in order to 
 keep up a refpedable idea of their own fea- 
 ture, endeavour to give a gigantic air to 
 pvery thing that is above their reach. Men 
 pf the greateft abilities Ukewife, know how 
 to employ with effe£t, upon proper occa- 
 fions, the po\yerful weapon of ridicule ; 
 and, perhaps, without refledingon the injury 
 they may do, and for which they maybe reA 
 ponfible, if it has weakened the impreffion 
 fnade on the mind of the fovereign, by 
 
 ^he
 
 CXXIV INTRODUCTION. 
 
 the integrity of thofe againfl: whom they 
 dire<5t it. It is more efpecially when fove- 
 reigns are young, that thele infiniiations 
 are dangerous. Youth is the only time for 
 an ardent defire of doing good : it is perhaps 
 the only feafon, in which we beheve in 
 virtue, or at leaft are charmed by the ma- 
 gic of it. Thefe firft emotions ought never 
 to be retrained ; we ought not to haften 
 the approach of the feafon of diffidence ; 
 it is the coldnefs of winter that ought not 
 to be prematurely forwarded. 
 
 The exaltation which is dangerous, ia 
 never that of the fentiments, it is only 
 that of the mind, becaufe it carries us be- 
 yond the mark, whilft truth is only to 
 be found in one point; and likewife, be- 
 caufe this fpecies of exaltation, fometimes 
 occafions abftracl ideas to be preferred to 
 notions furnifhed by experience, and pays 
 a kind of worfl^ip to indefinite, or çhim-. 
 erica! ideas, But when a man marche^ 
 ftep after flep in the career of adminiflra- 
 tion; when by his attention to its minute 
 parts, he fhews that he fets a value on 
 them; when, though providing for the fu- 
 ture,
 
 INTRODUCTION. CXXV 
 
 ture, he does not negleâ: the prefent % 
 when he forms a juft calculation of pub- 
 lic affairs, and of the fitteil: time to tranf- 
 aâ: them; when he fuitably conneds his 
 operations ; when he concerts them with 
 cool reflexion, and executes them with 
 fedatenefs; then, that which might be 
 reckoned loftinefs muft be neceflarily at- 
 tributed to thofe emotions of the foul that 
 enliven the thoughts, and the flights of 
 which ought never to be weakened, nor 
 reftrained. It is in calm and prudent 
 moments, that plans ought to be medi- 
 tated on, and fchemes prepared; but that 
 defire of doing well, that ambition for 
 glory, that language which ftrengthens 
 reafon, and renders it eitedual, is folely 
 to be afcribed to the emotions of an im- 
 paffioned foul, and it is in this ftate 
 alone, that the fentifnents of the private 
 man, help and fupport him in a public 
 ftation. 
 
 I MUST make one more general obferva- 
 tion on this fubjed. The man whofe 
 ideas of grandeur are conne£led with po- 
 litics, the- fpirit of governing, and the 
 
 love-
 
 ÔJlvî I N T R O D U C T ï b ^. 
 
 love of authority, needs only a cool ana 
 quiet temper i but thofe ideas whole end 
 is directed to the happinefs of mankind, 
 to the perfeflion of order, and to the 
 love of honour and virtue, rtiuft be aflb- 
 ciated with a certain vivacity which gives 
 birth to, and fupports them; and ail that 
 can be required is, that in every a6tioni 
 infpired by thefe ideas, we (hould ftriâ:- 
 ly adhere to the rules of circumfpection 
 and prudence. 
 
 The fojourn of courts, is an ufefu! 
 inonitor; the adminiftration of the finances 
 is a moral voyage, and let it have been 
 long, or fliort, it leaves deep impreffions 
 upon the mind. But how many painful 
 fentiments are mixed with a few agree- 
 able recollections ! Alas, if inftead of do- 
 ing me ill offices, if inftead of interpret- 
 ing to my prejudice thofe emotions, which 
 a fentiment of benevolence might fo eafilt 
 have turned to my advantage ! if inftead 
 of widening rny woUnds, they had lent 
 a helping hand to clofe them !..... 
 but thofe times are paft, let me think 
 no more of them. Perhaps they havt 
 ;► taken
 
 INTRODUCTION. CXXVll 
 
 tdken from the king, a fervant worthy of 
 his confidence: perhaps they have removed 
 from him, a man whofe fentiments were 
 confonant, with the charader of a fovereigii 
 fo worthy of efleem, and who certainly 
 woul.l have feconded his beneficent dif- 
 pofitions. 
 
 i AM, perhaps, in the wrong to fpeak 
 thus of myfelf, and I am apprehenfive 
 that I fhall be the more fevcrely cenfured 
 on this account. But 1 wrote this intro- 
 duction a fhort time after my refignation^ 
 and the emotions of a mind ftill agitated, 
 ought to be forgiven. 
 
 A MELANCHOLY reflection diflurbs mc 
 even now, when I meditate on the cir- 
 cumflances that this fubject recalls to my 
 mind. I am afraid left my example lliould 
 make minifters abandon the paths I pur- 
 fued, I am afraid Jefl, even the men, 
 whom nature has endowed with the heft 
 difpofitions, ihould be tempted to devote 
 their firft attention, to the care of fecuring 
 the favour of thofe. who form, or mo- 
 dify the opinions of princes. But how 
 Q un-
 
 CXXVlll INTRODUCTION. 
 
 tin fortunate it isj when he who ought ta 
 devote himlelf entirely to the public, \f. 
 continually liftcning to the didates of 
 perfonal intereft ! whereas to purfue the 
 career of adminlftration worthily, we 
 ought to perfift with confidence, in a 
 noble, open, and courageous line of con- 
 duel, the only one that is combined with 
 great ideas. 
 
 But this I muft likewife declare, from 
 my regard to truth, and my attachment to 
 the public good, that there will be alfo 
 fome dangers to encounter in the obfcure 
 and crooked paths of adminiftration : for 
 the king efteems order and integrity, and 
 he will defpife thofe who Ihall attempt 
 to captivate his approbation, either by fa- 
 crificing their duties, or through a timid 
 complaifance. 
 
 There can be rlo doubt, and it is a mif- 
 fortune common to all fovereigns, that art- 
 ful men may cover their intrigues with fo 
 thick a veil, that they can fcarceîy be 
 difcovered : they know full well how to 
 difguife falfehood fo artfully, that it 
 3 bears
 
 INTRODUCTION. CXXlX 
 
 bears the appearance of truth. It is only 
 in the heart of ibciety, that the fuccefs 
 of this dcfpicable talent becomes difficult. 
 Men, by dint of obfervation, have infen- 
 fibly learnt to diftinguifh every fubtilty 
 of diffimulation : they are acquainted with 
 thofe paffions, that aflume the air of im- 
 partiality ; with thofe pointed cenfures 
 which Wear the malk of approbation, 
 with thofe apologies that juftify every 
 thing, except the point which leaves the 
 molt permanent imprefHon upon the mind; 
 with thofe declamations againfl: malice, 
 which record every one of its calumnies, 
 and recall them to the minds of thofe 
 who perhaps wifhed to forget them ; in 
 Ihort, with an infinity of other equally 
 artful combinations. But in the circle of 
 courts, where a word fometimes fuffices 
 to fix an indelible prejudice; where the 
 man who is in favour, can fi3eak in pri- 
 vate to the fovereign, explain himfelf face 
 to face, and never run any rifk, or dan- 
 ger of the king's being better informed, 
 either by the iooks, the filence, or the 
 courageous voice of an honefl: man ; there 
 the fpirit of intrigue muft neceiiarjly en- 
 VoL. I. I joj
 
 CXXX INTRODUCTION. 
 
 joy many advantages. I fhall even obferve, 
 that fuch a kind of fplrit is the only 
 one that fovereigns can never properly 
 diftinguifh ; in order to be acquainted with 
 its fprings, one mufl have been among 
 men, and have participated in fome de- 
 gree, the low palhons that agitate them: 
 but as the fovereign is not under the ne- 
 ceflity to captivate any one's favour, and 
 as other men, are never thought of in 
 their prefence, they have feldom any oc- 
 cafion to fludy, or to trace the hidden 
 fprings of an art that is ufelefs to them, 
 and which they would difdain to pra(5lice. 
 
 A GOOD minifter is fometimes pitied, 
 when he becomes the vi6lim of intrigues v 
 but if we refleâ:, that thefe attacks more 
 or lefs obfcure, are almoft always conducted 
 by the enemies that he has made to him- 
 felf, in defending the interefts of his maf- 
 ter, and doing his duty, we fhall find 
 that the fovereign is ftill more to be piti- 
 ed. I believe however, that a minfler 
 firmly fupported by truth, might without 
 any great art, eafily confound all this 
 boafled dexterity. 
 
 That
 
 JNTRODUCTiON. CXXXl 
 
 This opinion coming from me, may 
 perhaps occafion Ibme lurprife, but thé 
 very pecuHar fituation in which I ftood^ 
 ought not to be loft fight of. î did not tran- 
 fa£t bufuiefs alone with the king; and on 
 that account, I could not give myfelf 
 up to that felf-confîdencé, which ftands 
 fo much in need of encouragement, nor 
 to thofe emotions in which truth is dif- 
 covered, and the foul expands itfelf : for 
 every thing that is connected with fenti- 
 ment is appalled before a witnefs whom we 
 cannot truft. 
 
 We are apt to think fuch a witnefs 
 is a fpy upon our condu6l. We dread thé 
 decilions of cool indifference, and the agi- 
 tated heart in fuch a fituation dares not 
 lay itfelf open. But what mufl be the 
 refult, if that witnefs was predifpofed to 
 do you an ill office ? if he attacked youj 
 when the fenfe of former obligations to 
 him, prevented you from turning your 
 arms againit him ? How often in the latter 
 part of my administration, have I not felt 
 this embarrafîinent ? How often have I not 
 baiiiihed from my thoughts, every thing. 
 I 2 that
 
 CXXXU INTRODUCTION. 
 
 that could have altered that confidence, 
 which 1 had made it my duty to merit. 
 
 Let not, however, my very fingular ex- 
 ample frighten good minifters ; let tliem 
 never flacken their couri'e, in order to obferve 
 at every inilant, the little intrigues of 
 courts: it is impofîible to be fo per- 
 fonal, and attend at the fame time, with 
 afliduity, to the duties of one's office. 
 Ye, who poffefs elevated and upright minds ; 
 ye, more efpecially, whom a happy genius 
 will always fufficiently infLru6l ; let your 
 perfonal conduct be confonant to the ele- 
 vated fentiments that ought to animate 
 you, as public men; be the faithful guardi- 
 ans of thofe honours that belong to vir- 
 tue, and generoufly defend its caufe; you 
 fhall fhine then more illuflrious in your 
 defeat, than intriguing men in the midft 
 of their triumphs. Defpife and confound 
 a cunning policy; but do not debafe your- 
 felves by the hidden manœuvres of laying 
 fnares; and above all, do not involuntarily 
 fet a value on that defpicable talent, by 
 paying to it, the homage of fear, or 
 ailonifhment. You might eafily defend 
 2 your-
 
 INTRODUCTION. CXXXlll 
 
 yourfelves with fuch weapons, if yoii 
 chofe to make ufe of them, but you muft 
 ûoop to take them up, and humble your- 
 felves for this fpecies of confli(ft. The 
 oak, during the tempeil:, does not bend 
 like a rufti in order to withftand it; in 
 the fame manûer, a man of exalted cha- 
 racter cannot on a fudden, put on the 
 fpirit of complaifance and fupplenefs, ia 
 order to repel the attacks of malicious 
 and intriguing" men. Be not then fo proud 
 of your fuccefles, you who conquer in fuch 
 engagements : your proceedings are known, 
 though not Ceen. ; your ftratagems are per- 
 ceiv'cd, though no pains are taken to un- 
 veil them : it would be eafy to imitate 
 you, but it is a hard talk to refolve upon 
 it. 
 
 No doubt, the multiplicity of little at- 
 tacks that harrafs a minifter in his career, 
 are painful to bear; and when all thefe 
 oppofitions are joined with the fatigues 
 infeparabie from great offices, his days 
 muil be imbittered. But the man who 
 wishes to be appointed minifter of ftate, 
 muft not indulge the hope of tailing the 
 I 3 iweets
 
 CXXXVl INTRODUCTION. 
 
 fweets of private happinefs; for he will 
 foon find that it is much eafier, in fuch 
 a fituation, to excite envy than to enjoy 
 felicity; but this apparent contrafh ought 
 not'to be wondered at. Before we engage 
 in the miniftry, we are only acquainted 
 V/ith its exterior, which prefents to our 
 minds an idea of power, and every idea 
 which is loofe and indefinite is agreeable 
 to mankind, becaufe it is aggrandized by 
 imagination. 
 
 The man whom we fee continually 
 furrounded, and whom many folicit in 
 vain, to pay fome attention to them ; the 
 man, who, being placed near a great 
 monarch refleds on the wondering mul- 
 titude, a part of the brightnefs of the 
 throne; is foon envied, becaufe the place 
 he occupies is the happy goal to which every 
 ambitious view is diredled, and becaufe 
 the difficulty of attaining it, augments its 
 magic. 
 
 But let us take a view of the man who 
 has attained that objeâ: of his defires : 
 his paflage from a private ftation to a 
 
 great
 
 INTRODUCTION. CXXXV 
 
 great office, like every other pleafing 
 tranlltioii in life, is an agreeable moment 
 to him. During that moment, imagina- 
 tion deceives him ; the congratulations and 
 officioufnefs of his friends confirm the il- 
 lufion, and feem to aflure him, that he 
 is not miftaken, but that he has found 
 out true happinefs. 
 
 At length, however, be is left alone 
 hi his cabinet; then labour and anxiety 
 faflen upon him. Clerks loaded with im- 
 menfe portfolios, approaching him one 
 after another, put him in mind of the 
 great trouble attending bufniefs ; that mul- 
 titude of dependents on the minifter, the 
 fight of which had animated his ambi- 
 tion ; thofe refpeds that at a diflance ap- 
 peared fo agreeable to receive, and fo eafy 
 to bear, in fhort, all the fplendid exte- 
 rior belonging to the miniftry, is chang- 
 ed to a fuccefîion of felicitations that it 
 is impofîible for him to grant, and to a 
 tumultous noife, in which a few eftu- 
 fions of gratitude are fcarcely to be dif- 
 tinguifhed in the midft of the Jamenta- 
 I 4 ations
 
 CXXXVl INTRODUCTION, 
 
 ations and murmurs that are continually 
 uttered. 
 
 He foon perceives nothing remaining, 
 but the partialities of felf-love, and its in- 
 ordinate pretenfions; and thofe palîiona 
 which fometimes amufed us in the great 
 world, by the various interefting forms they 
 affumed, feem to him in the grofs, to be 
 only an unfinifhed, confufed group, in 
 which he can no longer diflinguifh par- 
 ticular features. If we likewife view the 
 minifter in the enjoyments that vanity 
 flattered him with, we fhall fee him e- 
 qually deceived : for his rank becoming 
 very foon habitual to him, the obje6ls 
 that ftruck him moft, when he viewed them 
 at a diftance, ceafe to dazzle his fight 
 when he has approached them: one would 
 think that the perfpedive is changed on a 
 fudden : for being placed in the receffes 
 of the theatre, the beauties of the fcenes 
 difappear to his eyes, he fees only the 
 fpe^lators, and all their motions diflurb 
 him. 
 
 But
 
 INTRODUCTION. CXXXVll 
 
 But if he lofes his place, without 
 having acquired during his minifliry, that 
 perfonal efteem which is the only one 
 that remains after difgrace, he becomes 
 again a private member of fociety, with 
 fewer advantages than he polTefled before 
 he attained to the eminent ftation from 
 which he has fallen ; he appears in the 
 world as a ufelefs being: no hopes, ".o 
 ambition, no indigefted enterprifes can be 
 blended with the idea of him; for he de- 
 fcends from a mountain, the fummit of 
 which every one ftrives to gain ; no com- 
 munity of interefts can be formed with 
 him, and he is as a ftranger, in the midft 
 of the bullie that he fees around him. 
 
 In a Ihort time, he alone remembers 
 his former dignity, or if the fight of him 
 recalls it to the recollection of others, the 
 comparilon made between what he has 
 been, and what he is, is not in his fa- 
 vour, but renders him ftill more infigni- 
 fîcant. In the early days of his retreat, a 
 few of thofe perfons, on whom he has 
 conferred favours, may pay him fome atten- 
 tions, and oftentatioufly exhibit to the world 
 
 a kind
 
 CXXXVll INTRODUCTION. 
 
 a kind of herolck attachment to him ; 
 but foon fatiated with their (lender virtue, 
 they will retire with the reft. Such is 
 very nearly, the fate of all thofe who, 
 without any diftinguifhed talent, and with- 
 out any folicitude for the public good, 
 but led on only by the vain pleafure of ex- 
 alting themfelves, have entered the career of 
 government : they facrificed daily to fortune, 
 in order to attain the completion ; they did 
 attain it in the end; but anxiety, or dif- 
 content fhare the remainder of their lives. 
 
 In our ambition then, to take a prin- 
 cipal part in the adminiftration of govern- 
 ment, we fhould be folely aduated by the 
 hope of being able to be eminently ufe- 
 ful to the ftate, and even then, we muft 
 not expe£l to enjoy happinefs, but rather 
 that kind of fatisfadion, which arifes from 
 a certain connexion between our tafte, and 
 our occupations ; between our charaâ:er, and 
 our duties. We may even experience 
 painful fenfations: but the noble paffions 
 have the advantage of being able to fup- 
 port themfelves, without any foreign af- 
 fiftance, being kept in full force by their 
 
 own
 
 INTRODUCTION. CXXXlX 
 
 own ardour, and as they are almoft always 
 combined with generous fentiments, they 
 infpire their pofleflbrs with indifference 
 for thofe illufions of vanity, that flatter, 
 or deceive them by turns. 
 
 Of all the attachments which are fo- 
 reign to our natural inclinations, the mofl 
 aiflive, and that which often engroffes 
 every thought, is the ftrong intereft we 
 take in the great objeds of adminiftra- 
 tion : and when a man is capable of 
 underftanding their various combinations, 
 he finds in this exercife of his mind, a 
 fort of dignity, the confcioufnefs of which 
 elevates him, and infpires him with vene- 
 ration for them : it is an occupation, whofe 
 ufeful and beneficent confequences infpire 
 him conflantly with humanity : in fhort, 
 it is a kind of apprehenfion, the progrefîion 
 of which is immenfe, and feems to make him 
 bear a part, through that medium, in the re- 
 gulating of the world, and in the perfect order 
 that reigns in the univerfe. But if in the 
 height of thefe meditations, and when his 
 heart is warmed by all thefe fentiments, 
 he is forced to defcend again to the little 
 combinations of private life, he muil: feel 
 4 a (hock
 
 CXl INTRODUCTION. 
 
 a fhock very difficult to bear ; he will then 
 wifh he had never pafled the bounds of ordi- 
 nary ambition : that he had never relinquifh- 
 ed thofe peaceful occupations, in which the 
 remembrance of what has been done the 
 day before, is quietly joined to t;he ope- 
 rations of the next day: but above all, 
 he muft wifh, that he had never been 
 acquainted with thofe immenfe fpeculations 
 with which he amufed his imagination, 
 and perhaps, he might likewife wifh to 
 forget even thofe ideas of the public good 
 that were formerly his delight, but the 
 remembrance of which is now only pain- 
 ful to him. 
 
 The fludy of all the different parts 
 of the adminiflration of the finances might 
 take up a man's whole time, as long as- 
 he had any faculties left, if he confined' 
 himfelf to the confideration of political 
 ©economy as a fcience alone, and if he 
 applied himfelf to it under that view : 
 but when a minifler dire£ls his reflections 
 to great undertakings, and when he has 
 connected them with public events, he 
 can no longer take delight in idle fpecula- 
 
 tion
 
 INTRODUCTION. . Cxll 
 
 tien. So very difficult it is to return from 
 practice to theory, it is indeed the fame 
 picture, but it has loft its colouring. 
 
 We are eafily interefted by diverfe ob- 
 ie6ls, as we advance by flow gradations in 
 the career of life ; but when by a forced 
 march, we arrive at the firft offices of go- 
 vernment, the pleafures of imagination end 
 there. In like manner, thofe navigators, who 
 have vainly endeavoured to find out a paffage 
 at the poles of the world, mournfully 
 return, and look with a dull and indifferent 
 eye on the various wonders of nature, which 
 lately made fuch an impreflion on them, 
 when they traverfed the watery plains, ani- 
 mated by curiofity and hope. 
 
 Unfortunately, there are but very 
 few objeâ:s whofe attraction is fufficiently 
 powerful to give entire fatisfaction to the 
 man, who having an inclination for public 
 affairs, and having applied to them every 
 faculty of his mind, has been obliged to 
 relinquifh them. And yet, ideas of every 
 kind, reflections of every fort, on the paft, 
 on the future, and on the whole univerfe, 
 
 fliould
 
 CXlii INTRODUCTION. 
 
 fhould occupy the thoughts of the man of 
 feelmg : his dejedled fpirits muft be reani- 
 mated by them ; retirement muft cahn his 
 emotions ; and he muft take a review of his 
 errors, and his foibles, that his former 
 ambition may appear little in his eyes, and 
 all his projects infignificant. The country, 
 and a folitary life, beft fuit the adual ftate 
 of his mind : there, he muft dire<î!t his me- 
 ditations towards the fublime ideas of mo- 
 rality : there he muft endeavour to form 
 more juft notions of the real value of thofe 
 illufions that captivate mankind : there, as 
 from a ftrong hold, where he has fecured 
 himfelf, he ought to confider the tumult 
 of the paffions, with all their anxieties and 
 partialities, in the fame light as a man 
 faved from ihipwreck contemplates the 
 raging ocean, and the melancholy wrecks 
 that cover the fhore. He will likewife do 
 well, if he can devote himfelf to the ftudy 
 of nature, through all its immenfe refources ; 
 he ought alfo, to turn his attention oc- 
 cafionally, to that eternal and fublime 
 order of things, which is not thought of in 
 the tumult of cities, but which neverthe- 
 lefs, may condu£l his reflexions to that which 
 
 con-
 
 INTRODUCTION. Cxlui 
 
 concerns him the neareft ; the end for 
 which he was created. He ought to give 
 himfelf up entirely to thefe extenfive ideas, 
 that he may throw at a great diftance from 
 him, the remembrance of the nobleft of all 
 worldly occupations, which he has been 
 obliged to relinquifh : he ought likewife, to 
 reflect on the infignificanceof man, compared 
 with this immenfe univerfe ; that he may 
 be thoroughly convinced of the fhortnefs of 
 that life, in which he delired to attain fo 
 much renown, and of the vanity of that 
 reputation, which, the very next day, may 
 be buried in the fame grave with its pof- 
 feffor. 
 
 But the moft alleviating confolations 
 are thofe, which we receive from real 
 friendlhip : thofe more efpecially, which 
 flow from a union formed by mutual inclina- 
 tion and efteem. There is a kind of magic 
 charm in the intimacy of friendfliip, the in- 
 dubitable pledge of lafting happinefs, which 
 has the pouter of weakening every other at- 
 tachment, and under the greatefl: misfortune, 
 {till renders life agreeable. Happy the man 
 who enjoys this felicit}^ ! happy the man, 
 
 who
 
 Cxliv INTRODUCTION. 
 
 -who, in all the events of his life, conftantly 
 fees by his fide, a faithful friend, who being 
 acquainted with the inmoft recefles of his 
 heart, bears witnefs to the purity of his 
 intentions, and chafes away his cares and 
 folicitudes ! 
 
 Do not deiire to be advanced to great 
 pofts, ye gentle and peaceful minded men, 
 who only wi(h for ferene days, and agree- 
 able thoughts : do not envy thofe ftate 
 revolutions and employments which are 
 only coveted from a love of glory, or an 
 ardent zeal for the public good : but rather 
 embrace the pleafures that are wàthin your 
 reach ; maintain the happinefs which you 
 have proved by experience, and quietly en- 
 joy thofe fatisfaâ:ions, which time alone can 
 weaken, and which are not liable to thofe 
 dreadful ftorms, which agitate the great 
 ocean of the world. 
 
 Ministerial offices in general, but more 
 efpecially that of the finances, gives a pub- 
 lic man an accurate view of all the paffions, 
 and that view haftens, as it were, the courfe 
 of his life ; they give a premature experi- 
 ence
 
 iNTRODUCTION. Cxlv 
 
 ence, which, m the fummer of his days, 
 informs him of what he wifhed to have 
 remained ignorant; that he might have 
 maintained within himfelf that opinion 
 of mankind the lofs of which muft be at- 
 tended with a diminution of his happinefs; 
 It is in a private ftation, that the mind 
 may mofl eafily retain its dearefl illufions : 
 the circumfcribed relation that exifts in 
 common fociety, haseflablifhed between men 
 a limilarity of interefts and conveniences, 
 which induces them to place a reciprocal 
 confidence in the purity of their mutual af- 
 fedions, and in the dilintereftednefs of the 
 fentiments that unite them ; but in the firft 
 offices of flate, where fo many perfons may 
 poffibly exped great favours from the minif- 
 ter who has none to demand from them, all 
 the common rules of life are reverfed. He 
 then difcovers diflindly, the influence of 
 perfonal intereft over the a6tions, words^ 
 and fentiments of men ; and when he like- 
 wife fees this fame intereft affuming contin- 
 ually, the language of affedion, efteem, 
 and admiration, the magic of his firfl ideas 
 is quickly difpelled, and he can fcarcely for- 
 bear giving way to the mofl melancholly 
 Vol. I. K re-
 
 Cxlvl INTRODUCTION. 
 
 reflexions. Sovereigns who are deftined to 
 fit on thrones, may more eafily confent to 
 be continually furrounded with flattery and 
 adoration, whatever be the motives of that 
 homage in thofe who render it ; but for 
 minifters whofe fate it is to return to a 
 J^rivate flation, it becomes an unfortunate 
 circumftance, that they have feen thofe 
 i^irtues and fentiments profaned, which 
 compofe the habitual pleafure of life, and 
 are the principal attrapions of fociety. 
 
 These various refleâiions will not damp 
 the ardour of low minded ambition; it is 
 fo dazzled with the external fplendour of 
 great offices, that its views do not extend 
 any farther. But my aim was to adminif- 
 ter confolations to thofe whom fortune 
 keeps at a diftance from thefe places, and 
 alfo to thofe, who having attained them, are 
 unfortunately expofed to the (hafts of envy. 
 
 No doubt but there are men, whofe zeal 
 ought not to be cooled : fuch are thofe who 
 being confcious that they are qualified for 
 great things, have a noble thirft for glory ; 
 who be,ing impelled by the force of their 
 
 genius
 
 INTRODUCTION. Cxlvii 
 
 genius, feel themfelves too confined within 
 the narrow limits of common occupations ; 
 and thofe^ more efpecially, who being early 
 flruck with the idea of the public good, 
 meditate on it, and make it the moft impor» 
 ant bufinefs of their lives* Proceed, you, 
 who after filencing felf-love find your 
 refemblance in this picture. Proceed you, 
 who have friends fufficiently fteady and 
 enlightened to revife the verdicft you have 
 given on yourfelves. Proceed, you, who after 
 having fearched your heart in all its wind- 
 ings, are ftill convinced that you are led on 
 bj the generous hopes of being ufeful to a 
 great nation, rather than by the vain glo- 
 rious defire of being reckoned .among the 
 fervants of a great king. And if you at- 
 tain to the firft places under government, 
 hobly brave the dangers that attend them : do 
 not pretend to concihate honour with policy, 
 1-enown with perfonal interefl, not flrength 
 with weaknefs; but above all, never forget, 
 that of all the fentiments that a man in a 
 public flation infpii-es, that of efteem is the 
 only one that remains after difgrace. Let 
 not this idea be crafed from your minds, 
 and let it ferve as a compafs to guide you. 
 Be not deceived bv the officioufaels of thofe 
 K 2 who
 
 Cxlviii INTRODUCTION. 
 
 who talk of their gratitude, and affure yoii< 
 they are at your difpofal : you fcarcely 
 could know them again, when the gale of 
 cxpe6lation fhall no longer waft them to- 
 wards you. Let more exalted ideas occupy 
 you, and elevate you, if poflible, to the 
 eminent dation you fill, that you may be 
 enabled to look placidly on its fplendor, and 
 ftandin awe only, of the duties it requires* 
 And if, after having ftruggled to the ut- 
 mofl of your ftrength, the moment arrives 
 when you fliall be convinced, that you can 
 go no farther without making yourfelves 
 contemptible, or lofmg fome of the indif- 
 pen fable means of doing good, then relin- 
 quish your place with fortitude, and let your 
 laft public fervice be, the fetting an ho- 
 nourable example. It will not have been 
 in the power of fortune to take everything 
 from you, if you can look with compla- 
 cency on your pad life, if you can face 
 every one, without having any caufe to 
 blufh ; and if, in the folitude of your retreat, 
 you can fay to yourfelves, what 1 have 
 done, I would do again. 
 
 You
 
 INTRODUCTION. cli 
 
 have had my cares, I likewife have met with 
 great rewards. They proceed from you, 
 
 ! noble and exalted minds, whofe appro- 
 bation has fo often been my confolation ; 
 they proceed from you, O! fenfible nation; 
 from you, more efpecially, O ! inhabitants 
 of the provinces, who have perhaps taken 
 notice, that I was more afraid of hearing 
 your fugitive lamentations, than the obflre- 
 perous clamours of the greedy inhabitants 
 of the capital. Let thofe who may fucceed 
 me, place their happinefs in the honours of 
 the Court, and in the various advantages 
 that influence or power beftow ; I fhall not 
 envy them! I much doubt, whether they 
 will feel a fatisfadion equal to that which 
 
 1 experience in the enjoyment of the favour 
 of a great people, whom I truly love, 
 whom I am certain I have not deceived, 
 nnd whofe efteem is, at once, a fav^our, 
 find an ad of juflice. 
 
 K 3 A Ti-eatife
 
 INTRODUCTION, Cxllx 
 
 You ought not, however, to look with 
 indifference on the events that may have 
 removed you from ^idminiftration ; for the 
 duties of the place, that could be relin- 
 quifhed without regret, cannot have been 
 well difcharged. Moreover, do not (light- 
 ly believe in that feeming love of re- 
 pofe, which owes its birth to a variety of 
 vexations ; mirtruft that deiire of retiring 
 which has not its foundation in reafon ; for 
 the strength of mind which you feel, is perhaps 
 only owing to the circumstances that hap- 
 pen to perplex at the very inllant, but which 
 certainly gives you frefliaâivity : it is in the 
 full vigour of health that we face death with 
 the greateft tranquillity. Dojiotthen feek for 
 the end of your labours, but be always prcr- 
 pared for it ; thatno weaknefs maybe mingled 
 with your regrets, nor prevent the facrilices 
 that honour may require. 
 
 Till then, however, and this advice 
 concerns your happinefs, till the very mo- 
 ment when you fliall be obliged to give up 
 the management of public affairs, divert 
 your attention, if pofhble, from the vices and 
 (errors of men ; to the end, that nothing 
 K J may
 
 cl INTROPUCTION. 
 
 may leffen that love of humanity, which 
 is to keep up your courage ; and if your 
 heart defponds at the fight of the fuccefl'es 
 of malice, and feels the approaches of in- 
 difference, fummon all your fortitude to 
 enable you to conquer it : defcend into 
 yourfelves, and if you find fome virtues, 
 there, remember that nature has difperfed 
 throughout the world a great many men, 
 who are equal to you, and whom it is ho-, 
 nourable for you to ferve. 
 
 As for me, v*^ho fhall hereafter view the 
 intrigues of the great pafiions only at a 
 diftance, without being any longer obliged 
 to wreftle with them ; who fhall only in- 
 dulge fome rccoiieclions, the traces of which 
 will, perhaps, grow fainter every day ; 
 henceforth, entirely abforbed by my own 
 feelings, my vows fhall be for the happinefs 
 of France ; and trufting my reputation to 
 time, and to the remembrance that may 
 remain of me, if 1 fometimes direct my 
 looks to the great theatre that I have quit- 
 ted, it will be, Î hope, without vexation or 
 jealoufly ; and forbearing, more efpe.cially, 
 to be unjufl, I fhall not forget, that if I 
 
 have
 
 THE FINANCES OF FRANCE^ 3 
 
 commodities; and all the inhabitants of 
 France would have been liable to thefe 
 ^xpeiices, in proportion to their co.nfump^ 
 ition, even though the fale of thefe ar- 
 ticles had not been vefted exçlu^Yçly ifl. 
 fhe hands of government. - j^ ni 
 
 The name of tax therefore, muft be 
 given only to the dearnefs of thofe com- 
 modities refulting from the fifcal privi^ 
 lege exercifed by the fovereign. 
 
 I WAS even of opinion that, in oxder 
 to be perfecSlly exaâ:, the profit which 
 the traders would have made on the con- 
 fumers, had the fiile of fait and tobacco 
 been free, fhould have been taken into 
 confideration ; and it is likewife import- 
 ant to fix the attention on the indired 
 contribution which proceeds from fmug- 
 
 There are ftill many^ other remarks 
 to be made, in our refearches into the 
 extent of the public burthens. The great- 
 eft part of the expence of colledion, is 
 either blended with the tax itfelf, or 
 
 com-
 
 4 THE ADMINISTRATION OF 
 
 compofes an additional part of it: but 
 there are fome of thefe expences, how- 
 ever, which are paid by the royal exche- 
 quer, and which conflitute a part of its 
 cut-goings: fo that it is not poffible to 
 attain to a juft refult, even by an uniform 
 and general calculation. 
 
 This is not all: among the various re- 
 venues of the king, there are fome, the 
 expences of the collection of which, 
 though paid by the inhabitants of France, 
 muft not be confidered as an addition to the 
 taxes ; fuch, to give only one example, is 
 the expence of the pofli-office, for the 
 greatefl part of that expence would fub- 
 fiftj even though the king was to make 
 no profit upon the portage of letters ; 
 it is proper likewife to confider the gene- 
 ral expences of adminiftration, they being 
 the neceffary means of perfornaing a pub- 
 lic fervice of great utility in the fame point 
 of view. I fhall not enlarge any farther 
 on thefe preliminary reflections, becaufe I 
 Ihall have occafion to re-trace them in the 
 explanation which I am about to give, 
 of the general flatement of the taxes paid 
 
 by
 
 Treatife on the Admmlftration 
 
 OF THE 
 
 PINANCESOF FRANCE, 
 
 CHAP. I. 
 
 EXPLANATION OF ALL THE TAXES LAID ON 
 THE NATION. 
 
 LET no one be furprifed if I dire^ my 
 firfl views towards the extent of the 
 jtaxes psid by the nation ; that knowledge 
 ÎS interefling both to the ftatefman, and 
 to the man of feeUng; however, nobody 
 ever thought of acquiring it, or at leaft, 
 I have no where feen the traces of fuch 
 
 a re-
 
 2 THE ADMINISTRATION OF 
 
 a refearch : it will even be found, that 
 the truth could only be come at by a 
 feries of diverfe refle£lions, fome of which 
 have perhaps never been made. 
 
 The taxes paid by the people, infinite- 
 ly exceed the revenue of the king : not 
 only becaufe the net produce of the latter 
 can only be eftimated after deducting the 
 expences of colleâ:ion; but alfo, becaufe 
 there are a great number of taxes levied for 
 the private emolument of different counties, 
 towns, corporations, hofpitals, and cham- 
 bers of commerce, of the clergy, and of 
 princes, and other nobles, who have 
 jnortgages upon the king's demefnes. 
 
 It would, however, be going too far 
 to take the totality of thefe diverfe col- 
 leâ:ions as the reprefentation of the nati- 
 onal taxes, becaufe a part of thefe Iden- 
 cal collections, is only the reimburfement 
 of a real value fupplied by the king. 
 
 The fupply of fait, and of tobacco, occafi- 
 oris advances and expences for the purchafe, 
 'ttie' carriage, and the preparation of thefe 
 
 '"' ■" • ■ ■ com-
 
 THE FINANCES OF FRANCE. 5 
 
 by the people. I have endeavoured to unite 
 all impofls of a fimilar nature under one 
 head ; though many of them are difper- 
 fed under diverfe branches of colleûion ; 
 from this method, there will refult another 
 fpecies of very ufeful information. 
 
 I MUST farther add, that this vaft ftate- 
 ment not being the fame as the account 
 given in to the king, " a limple expofi- 
 " tion of the receipts at thé royal exche- 
 *' quer," but rather a general notion, the 
 defign of which is entirely different, I have 
 not been reftrained by the fear of not being 
 always precife, as many objeds are not fuf- 
 ceptible of it. 
 
 TAXES PAID BY THE PEOPLE. 
 
 i. The two twentieths, and twenty 
 per cent, on the firil: ; taxes which fall al- 
 moft entirely on the net revenue of the 
 landed property, and amount to fifty fix 
 
 njil-
 
 6 THE AfiMiNÏSTRATION OF 
 
 millioriô four hundred thoufand livres, from 
 which deducing about one milhon four 
 hundred thoufand livres for the abatements 
 and difcharges granted yearly on an aver- 
 age, there w^ill remain to carry forward, to 
 the ftatement of the taxes 55,000,000 livres. 
 
 The twentieths of the foreign clergy 
 fhall be comprifed in the general impofls 
 laid on the clergy of the kingdom, which 
 article will be found hereafter. 
 
 2. The third twentieth was impofed in 
 the month of July 1782, to lail; until the 
 3 1 ft of December of the third year after the 
 ilgning of the definitive treaty of peace. 
 That tax, on account of the exemptions 
 mentioned in the edift, of the deductions 
 in thole counties that have compounded 
 for it, and of the abatement which fome 
 people obtain, mufl only be rated at 
 
 21,500,000 livres. 
 
 3. The land-tax in fome counties, is 
 
 laid only on the landed property liable to that 
 
 tax, and the proportion is determined by 
 
 a terrier; but in the greateft part of the 
 
 z king-
 
 THE FINANCES OF FRANCE. ^ 
 
 kingdom, the land-tax has regard to the 
 condition of perfons ; and then the affelT- 
 ment is made according to a conjedural 
 proportion either of the fortunes of the yeo- 
 men, or of the produce of the lands, 
 which they hold under leafe; and the 
 nobles who keep their lands in their own 
 hands have only a right to fome limited 
 exemptions. . 
 
 The total of the land-tax, which im- 
 poft in fome counties has a different de- 
 nomination, amounts tO about ninety-ifive 
 millions including the poundage of the col- 
 lectors, wherever that poundage is added 
 to the capital fum demanded. 
 
 The land-tax which is paid by fome 
 towns that have compounded for it, by the 
 produce of fome duty on merchandife, on its 
 entrance into them, is not included in the 
 above fum : it would be a double flatement, 
 becaufe hereafter will be feen, an article 
 compofed of all the duties levied by the 
 towns. 
 
 It
 
 s THE ADMINISTRATION OF 
 
 It is proper to dedu6^ from the faid 
 fum of ninety-five millions, the diverfe 
 diminutions granted on this tax, through- 
 out the kingdom, and which amount year- 
 ly, on an average, to near 4,000,000. 
 
 There remains to be carried to the 
 llatement of the general taxes, 91,000,000.- 
 
 We have not included in this article^ 
 that part of the land-tax which is laid irf 
 fome counties to pay the expences of the 
 highways : becaufe, the contributions paid 
 by the people either in money, or ma- 
 terials, for making new and keeping the old 
 highways in order throughout the kingdom, 
 is made a feparate article^ 
 
 4, The capitation ; this tax is laid oii 
 the fortunes of the nobles as well as of the 
 yeomen, and amounts after deduâ:ion is 
 made of the difcharges, or abatement» 
 granted to the contributaries to about 
 41,500,000 livre s.- 
 
 The capitation of the yeomen, in all ther 
 counties in which the land-tax is not real.
 
 THE FINANCES OF FRANCE. 9 
 
 is aflefled in a proportion of fo much 
 per livre, on the aiièiVmeDt of that tax. 
 
 5. The local impofts of the counties 
 of election, and which are fometimes ap- 
 propriated to the maintenance of the pref- 
 byteries, and fometimes to other expences 
 of particular utility to the country corpo- 
 rations, or to fome particular diftricts, 
 about 2,000,000 
 
 6. The collections leafed out, or under 
 the adminiflration of the Farmers-General, 
 and which arife from the produce of the 
 exclufive file of filt, and tobacco; from 
 the cuftom-houfe duties on exportation, 
 and from the counties where the five great 
 farms are eftabliilied ; from the duties 
 received in the weftern demefnes for the 
 Importation of the produce of the Fi'ench 
 Weft India iflands ; and laflly, from the 
 duties paid at the entrance of Paris, and 
 within its diftriCl. All thefe collcdlions 
 united, in.cluding the lafr tax of a penny 
 on twenty, and fome duties eftabliihed in 
 the month of Auguft 1781, may be efti- 
 L. mated
 
 ÎÔ THE ADMINISTRATION OF 
 
 mated to amount at this time, to the fuin 
 of 1 86 millions^ or thereabout. 
 
 This intlre fum, however, muft not be 
 carried to the ftatem.ent of the taxes paid 
 by the people; it is proper to deduct 
 from it, in the firft place, the advances 
 made yearly by the Farmers-General, for 
 the firft coft of the fait, from the ocean, 
 or from the Mediterranean, and for the 
 expences of preparing it for ufe, in the 
 fait refineries ; for the purchafe and manu- 
 facturing of tobacco, and for the expences 
 of tranfporting thefe commodités to the dif- 
 ferent parts of the kingdom, where they 
 are confumed. 
 
 It is eafy to comprehend, that thefe 
 diverfe, advances reprefent a real value; fo 
 that part of the produce which contri- 
 butes to reimburfe expences to the fame 
 amount, cannot be confidered as an ira- 
 poft. I fhall eftimate the total of the 
 advances, which I have juft now fpoken 
 of, at about i6 millions, on an average 
 for a number of years, fome of which have 
 been in a tim.e of war. 
 
 In
 
 THE FINANCES OF FRANCE. 1 1 
 
 In fliort, as I only propofe for the pre- 
 fent, to fix the fum total of the taxes paid 
 by- the inhabitants of France, it is proper 
 to deduâ: from the colle6lions made by 
 the Farmers-General, their profit on the 
 fale of the fait, fold to the Svvifs, to the 
 Valajians^ to the Republic of Gene'va, to the 
 county of Avignon, and to fome neigh- 
 bouring principalities on the Rhine. A 
 certain quantity of tobacco belonging 
 to the Farmers-General, and bought by 
 them at a moderate price, is likewife ex- 
 ported to foreign parts, in the common 
 courfe of trade, however it brings in buta 
 fmall profit to the Farmers. 
 
 I SHALL eftimate the two obje<5ls of 
 gain, which I have juft now mentioned, 
 at about two millions ; and as the pro- 
 fit made by trading with foreigners, ^is 
 paid by them, it is jufi: to deduâ: it from 
 the produce of the general farm, before 
 we carry that produce to the general ac- 
 count of the taxes paid in France. 
 
 Another obfervation occurs. Let us fup- 
 
 pofe the commerce of fait and tobacco per- 
 
 L 2 feaiy
 
 it THD ADMINISTRATION OF 
 
 fectly free ; there would be merchants, who 
 would lend for thefe commodities either from 
 the fait marfhes, or from foreign parts : others, 
 would fuperintend the manufii6tures of to- 
 bacco, and thefe merchants, in the fales 
 which they would make to the retailers, 
 would necefi'arily raife the price of that 
 commodity high enough to recover the 
 interefl of their advances, and to fecure 
 to themfelves that profit which every kind 
 of undertaking requires. Laftly, this open 
 commerce would fometimes be clogged 
 with fpeculation, engroffements and mono- 
 plies of commodities, the fuccefs of which 
 operations would create an additional expence 
 to the confumers. One might even be in- 
 duced, at firft fight, to eftimate at a very 
 high rate, thefe united profits ; the Farmers 
 General fell tobacco and fait to the amount 
 of one hundred and twenty millions ; 
 could it be poffible to determine what 
 profits would be made on fuch an extenfive 
 branch of trade, by the merchants who 
 might carry it on. 
 
 But it mufl: be obferved, that the great 
 amount of thofc ûiles, proceeds from the 
 
 high
 
 THE FINANCES OF FRANCE. 13 
 
 high prices which refait (rom the excluhve 
 privilege, in other words, from the tax 
 modified under that form ; and if that 
 branch of commerce was free and liber- 
 ated from all taxes w^hatever, the capital 
 flock neceflliry to carry it on would be 
 ;moderate, lince that capital would be pro- 
 portioned to the annual expences of pur- 
 chafe, inaiiufaclure and tranfport ; and wc 
 have jufl now feen, that thefe expences 
 made an objet^f of only fixteen millions to 
 the Farmers-General. 
 
 Be this as it may, fmce the free trade of 
 fait and tobacco would yield Ibme profits to 
 the fpeculators, and employ a certain fiim, the 
 interefl of w^hich muft be paid by the con- 
 fumers, it is juft to take this into confider- 
 ation, in a calculation whole objecSl is to 
 afcertain the extent of the taxes paid by 
 the people ; for what can properly be called 
 a tax on fait and tobacco, is only that part 
 of the real price of thefe comirioJities which 
 iurpatles the rate at which each confumer 
 could furnifli himfelf, if that branch of 
 trade was no longer fubjeâied, cither to the 
 pxçlulive privilege of the general Farm, qy 
 L 3 to
 
 14 THE ADMINISTRATION OF 
 
 to any duty. I fhall then eftimate the pro- 
 fit of the merchants at about two mil- 
 lions, according to the hypothecs which I 
 have juft now laid down. 
 
 If we now fum up thofe three articles to 
 be deducted, the firft of fixteen miUions and 
 the fécond and third of two millions each, 
 they amount in all, to twenty millions^ 
 which fum mufl: be fubftraéled from the 
 hundred and eighty-fix millions coUeéled by 
 the general Farm : there will then remain 
 to carry to the ftatement of the taxes paid by 
 the people, 166,000,000 
 
 I MUST obferve that befides the pro- 
 fits made by the general farm on fait and 
 tobacco, the retailers have a profit which I 
 do not reckon among the taxes paid by the 
 people. The reafon of it is obvious ; that 
 profit would exift under another form, even 
 though the trade of fait arid tobacco was 
 made free ; for a certain number of retail 
 venders would be wanted every where for 
 the conveniency of the people, who would 
 make a profit nearly equal to the advan- 
 tages which are now granted to thofe known 
 
 under
 
 THE FINANCES OF FRANCE. 15 
 
 under the name of huckfters of fait, and 
 retailers of tobacco. 
 
 VII. The colle(flions of the general ad- 
 mmiftration confift chiefly of the excife- 
 duties on liquors, and the fame mode of 
 taxation extends like wife to fome other con- 
 fumptions, under the name of referved 
 duties, or of infpeclors of the fhambles 
 The general adminiftration is likevvife charg- 
 ed with the colledlion of the duties laid on 
 wrought gold and filver, and on the manu- 
 facturing of iron, leather, playing-cards, pa- 
 per, ftarch, &c. The produce of the total- 
 lity of thofe duties, depending partly on the 
 extent of the crops of the vineyards, is 
 fufceptible of great variations. The great- 
 er, or lefs rigour with which the revenue 
 officers are authorized to act, ha^ likewife 
 a fenlible influence on the produce of the 
 collections. I eftimate the total produce of 
 the general adminiftration, including the 
 laft penny on twenty, and in the prelent 
 ftate of things, at from fifty-one to fifty- 
 two millions, medium 51,500,000 livres. 
 
 L 4 Be-
 
 l6 THE ADMINISTRATION OF 
 
 Besides this, the general adminiftration 
 collecls about eight millions, for duties of 
 the fame kind with thofe which have been 
 juft now mentioned, but which have been 
 compound d for by a fixed fum ; and as 
 thefe compofitions are paid by towns, or 
 counties, v»^ith the money proceeding from 
 the land-tax, or other taxes comprifed in 
 the general ftatement of which we here 
 prefent the out-lines, they would be dou- 
 ble ftated, if we were to carry them to 
 account a fécond time, under the title of 
 collections of the general adminiftration. 
 
 The general Farm, and the adminiftra- 
 tion of the royal demefnes are likewife 
 charged with the colledlion of fome duties 
 compounded for, but of little importance, 
 and the fame obfervation may be applied 
 to them. It is thefe différèrent combina- 
 tions, and a great many others, which ren- 
 der, both the work in general which I have 
 undertaken, and the great pains which I 
 have been at to prefent an orderly explica- 
 tion of them, extremely difficult. - 
 
 §, The
 
 THE FIN ANDES OF FRANCE. I J 
 
 8. The colle(5lion3 intruded to the adminlf- 
 lation of the royal demefnes confift chiefly 
 of the duties on ftamps, on regiftering all 
 public a6ts, and on mortgage deeds ; of the 
 duty of the hundredth penny on the fale of 
 real eflates, of the peculiar tax on the pur- 
 chafe of lordfhips by yeomen, (a tax known 
 under the name of free-manor ;) of the du- 
 ties on real eftates fold to corporations, that 
 cannot fell them again; of toll-duties be- 
 longing to the king, &c. In iliort, the 
 fame adminiftration collects likewife, the 
 produce of the fale of timbers belonging to 
 the fovereign, th.2 revenue of his other 
 landed demefnes, and the cafual duties pay- 
 able on the alineation of lands, that are 
 held in fee of his manors. Thefe diverfe 
 colleclions, including the lafl penny on 
 twenty, and exclufive of fome little duties 
 compovmded for, muft amount at this fime, 
 to 52, or 53,000,000 
 
 But we muft not reckon among the 
 taxes paid by the people, neither the pro- 
 duce of the timbers, nor the revenue of the 
 real domains, nor even the quit-rents, and 
 cafual manor-duties, becaufe they are not 
 
 taxes.
 
 l8 THE ADMINISTRATION OF 
 
 taxes, but duties fimilar to thofe that the 
 dlfFcrent lords of manors collect throughout 
 the kingdom : all theië objects amount to 
 
 II or 12,000,000 
 
 There remains to carry to the general 
 Maternent of taxes 41,000,000 
 
 9. Thje little particular Farm which 
 collefls in the markets of Seaux and Poifly, 
 the duties impofed on the cattle deftined 
 for the confumption of Paris ; the produce 
 of which, including the penny on twenty, 
 amounts to about 1,100,000 livres, 
 
 10. The revenue which the king draws 
 from the poft-office, amounts, at prefent to 
 ten millions, three hundred thoufand livres, 
 and that is the fum which I fliall carry to 
 the general flatement of the taxes, viz. 
 
 10,300,000 livres, 
 
 The receipts however, amount to a great 
 ideal more ; and though, in the Farms and 
 adminiflrations of which I have juil now 
 given an account, I have, with great pro- 
 priety taken the whole produce (after de- 
 
 duding
 
 THE FINANCES OF FRANCE. 19 
 
 dueling the value of fait and tobacco) as the 
 real taxes on the people; yet I think it 
 right to make an exception for the Farm of 
 the poft-office, becaufe all the expences 
 occafioned by that adminiflration, even thofe 
 of the falaries of the diredlors and clerks, 
 would be juft the fame, though the king 
 ihould draw no profit from that eftablifh- 
 ment ; and this charge would, in that cafe, 
 be the price of the poflage of letters. How- 
 ever, the principle which I have juft now 
 eflablifhed would be fufceptible of fome 
 modification, if toogreat profits were grant- 
 ed to the farmers, or adminiftrators, and if, 
 as form.erly was the cafe, certain drawbacks 
 and penlrons were granted on thefe profits 
 to perfons in favour, becaufe fuch facrifices 
 made by the farmers bear no relation what- 
 ev^er, to what is required for an exaâ, intel- 
 ligent and faithful difcharge of the duties 
 of the office. 
 
 II. The farm of the public ftages brings 
 in, according to the leafe made in 1782 
 
 1,100,000 livres. 
 
 The
 
 2^ THE ADMINISTRATION OF 
 
 The realbns that have hccii given in the 
 preceeding articles, induce me, in the fame 
 manner, to carry only the price of the leafe, 
 to the flatement of the taxes paid by the 
 people ; becaufe, fuppofing this leafe to be 
 made according to its real value, the ex- 
 pences of management, and the profits of 
 the farmers would be but the equivalent of 
 the expences, which are the confequences 
 of a fervice of general utility. 
 
 1 2. The profits on the coinage of money 
 amount to about ^00,000 livres. 
 
 We do not add thereto, the expences of 
 management, though the compenfation of 
 thole expences is found in the value given 
 to the.fpecie, and by that rneans frlls on 
 the people ; but the coinage of nipney be- 
 ing a public aft, that cannot be difpenfed 
 with, the expence would be the fame, ev^en 
 though the king was to give up all the profit 
 he derives from it, 
 
 13. The revenue produced by the admi- 
 niflration of the gun-powder mills amounts 
 to about Soo,ooo livres. 
 
 The
 
 THE FINANCES OF FRANCE. 2t 
 
 The produce of the fales, nor the effec- 
 tive collecllons of this adminiftration mufl 
 not, in this cafe, be carried to the flatement 
 of the taxes paid by the people, becaiife that 
 part of thefe collections, which furpaffes the 
 profit of the king, is a reimburfement of 
 the price of the materials, of the expences 
 of manufaClure, and of carriage. The 
 poundage granted to the directors, who 
 have jointly made only an advance of a 
 million, is now fo moderate, that we may 
 look on that reward as being under what 
 would be gained by private manufad:urers» 
 if that branch of trade was thrown open. 
 
 14. The grofs amount of the royal and 
 'Other little lotteries, including the four per 
 cent retained by the office-keepers, amounts 
 •to betvv'een eleven and twelve millions*, viz. 
 
 1 1,500,000 livres. 
 
 * This article is only cili mated at feven millions in 
 the accciîiit giveii into the king, bccaufe the overplus 
 wasconfumed by the allowances to the office-keepers, 
 the general expences, and the indemnities or charges 
 granted on the produce of the lottery : and, befides 
 thefe produces have augmented a little, fince the pub- 
 lication of the account given in to the king. 
 
 It
 
 22 THE ADMINISTRATION OF 
 
 It may be obferved, that it is not the 
 king's profit alone, that I reckon among the 
 taxes paid by the people, but the total fum 
 of the coUedions without any dedudion of 
 expences ; for certainly thofe expences are 
 not in this cafe, the recompenfe of an in- 
 difpenfable, public fervice. 
 
 It might perhaps be objeded, that the 
 produce of the lottery fhould not be ranked 
 among the imports, becaufe it is the refult 
 of an entirely voluntary gambling : but to- 
 bacco which conftitutes a part of the king's 
 revenues is likewife an expence of caprice, 
 as well as many other fuperfiuities that are 
 alfo taxed : in fhort, the duty on play- 
 ing cards, which conftitutes a part of the 
 colledion of the general adminiflration, is 
 flill nearer allied to the revenue proceeding 
 from the lottery. 
 
 15. The colledions made by the general 
 receiver of the cafual revenues, conllft of 
 the duties impofed on the exchange of of- 
 fices ; of the duties on admiflion into cor- 
 porations of merchants, or on being made 
 free of a company ; thefe colleclions muft 
 
 be
 
 THE FINANCES OF FRANCE. 25 
 
 be eftimated yearly, at about 
 
 5,500,000 livres. 
 
 The redemption of the tax of the hiin- 
 dreth penny, which will end at the clofe of 
 I788,fhall be ftated as an anticipation in the 
 chapter, on the public expences. 
 
 1 6. The marc d'or is ftill another duty col- 
 lefted on the mutation of offices, andbefides^ 
 it is demanded for all warrants, conceffions, 
 privileges, aiid other grants of favour 
 which require the feal of the chancellor's 
 office. This contribution muil now a- 
 mount to, about 1,700,000 livres. 
 
 17. The duties on articles of general 
 confumption, leafed out, or allowed to be 
 adminiftered by the counties, wherein there 
 is a yearly aliembly of the ftates ; fuch as 
 the farm of the duties in Britanny ; the 
 farm of the equivalent in Languedoc, the 
 additional duty on filt in the Maçonnais, 
 Burgundy, and a fmall part of Languedoc .; 
 the duties eflabiffied on confumption by the 
 States of Flanders, Artois, Cambrefis and 
 Maçonnais; and the toll-duties on the 
 
 a faoune
 
 Î24 TI-ÎE ADMINISTRATION OF 
 
 faoune in Burgundy, produce ail together 
 from ten to eleven millions, medium 
 
 10,500,000 livres. 
 
 18. The private contributions of the 
 clergy of the kingdom, according to the 
 explanation which fliall be given of them, 
 in a fucceeding chapter amount to about 
 
 11,000,000.' 
 
 19. The Odrois, (patent privileges) 
 confifting chiefly of the duties payable at 
 the entrance of diverfe towns in the king- 
 dom, or of duties on the fale of fome com- 
 modities, (the colleûion of which dirties h 
 for the benefit of thefe towns ; for the fup- 
 port of hofpitals and chambers of commerce ; 
 and either to defray fundry expcnces, to 
 difcharge their debts, or to pay certain fti- 
 pulated compofitions to the Exchequer) 
 amount to about 27^000,000. 
 
 20. The duties of excife at Verfaillcs, 
 collected by a fpecial commiiîion, under the 
 infpeftion of the governor of that town who 
 makes the produce of thefe duties ferve to 
 pay fundry expenees relative to the king's 
 
 fer-
 
 THE FINANCES OF FRANCE. 25 
 
 fervice; this branch of the revenue amounts, 
 I believe, to about 900,000 iivres. 
 
 21. The various taxes in Corfica bring in 
 near 600,000 Iivres. 
 
 22. The tax impofed on the houfes at 
 Paris, for quartering the French and 
 Swifs guards, of which tax an account is 
 given to tlie chiefs of thefe corps, amounts 
 to about 300,000 Hvres. 
 
 23." Diverse fmall objedls, fuch as the 
 tax paid to the Eaft India Company, the 
 compofition agreed on, with the plate glafs 
 company, of one hundred and fifty thoufand 
 Iivres, in lieu of the tax eftablifhediniySi, 
 the duties on the ftamping of fluffs, thofe 
 from the refineries in Paris, Lyons and 
 Trévoux, the feal duties belonging to the 
 keeper of the feal of France, thofe of the 
 flamps on receipts recently re-eflablifhed in- 
 favour of the comptroller general of the 
 finances, the tax known in Paris under the 
 denomination of the tax for lighting and 
 cleanfing the ftreets, for which the newly 
 built houfes have compounded ; the duties 
 Vol. I. M for
 
 20 THE ADMINISTRATION OF 
 
 for the emolument of the corporation of 
 merchants in Paris, thofe on hackney- 
 coaches, water-carriers, &c. amount col- 
 lectively, to about 2,500,000 livres* 
 
 24. Casual duties on the exchange of 
 offices, excife, ftamp and toll-duties levied 
 by the princes of the blood, in right of 
 appenage, concevions, or compromifes, 
 and the duties mortgaged to divers lords, 
 amount to between two and three millions, 
 medium, 2,500,000 livres. 
 
 25. Personal labour, or contributions 
 required for the making and maintaining 
 the highways, about twenty millions. 
 
 The principal parts of the kingdom in 
 which the public roads are repaired, with 
 the money produced either by the general 
 taxes, or by local contributions, are Langue- 
 doc, Provence, Flanders, Artois, Cam- 
 brefis, Maconnois, Bugey, Brefle, and the 
 country of Gex, a great part of Normandy, 
 the Limouiin, Angouraois, the north-rid- 
 ing of Guyenne and Berry : but in many 
 other counties a great number of parishes 
 4. make
 
 THE FINANCES OF FRANCE. 27 
 
 make ufe of the option which is given 
 them of paying a certain fum inftead of 
 fervitude ; it is by calting up thefe diverfe 
 imports, and by eftimating on a moderate 
 valuation the perfonal labour eflabliflied iti 
 the other generalities, that I have rated the 
 a6lual contributions of the inhabitants of 
 France, towards the making, keeping up, 
 and maintaining the highw^ays, at 
 
 20,000/000 livres. 
 
 The highways of the generality of Paris 
 are not carried to this account, becaufe it 
 is with money iflued from the royal ex- 
 chequer, that they are taken care of* 
 
 26. We mufh likewife confider, as ari 
 addition to the taxes paid by the people, 
 the expences of law fuits, w^its, and leiz- 
 ures w^hich fall on the contributors. It would 
 be reafonable, however, todivide thefeexpen*- 
 ces into two parts, whereof one is the confe- 
 quenceof repreffingfmuggiingand deceit, and 
 the other is occaiioned by the contributors 
 being unable to pay, through a partial af- 
 fefment of the taxes, or the ieverity of the 
 colledors. We cannot look on the value 
 M 1 of
 
 ^8 THE ADMINISTRATION OF 
 
 of the merchandize feized from the fmug- 
 glers as an addition to the taxes, becaufe 
 that feifure is the punifhment, more or lefs 
 rigourous, of an unlawful commerce ; but 
 we muft view in a very different light, the 
 feverities which are the confequences of the 
 defaults of pay ment of the land-tax, poll-tax 
 and twentieth pennies, of a part of the 
 excife duties, and of the tax on fait in the 
 counties, where the people are obliged to 
 take from the king's magazines, a certain 
 fixed or determined quantity. Thefe ex- 
 pences are not fo confiderable at prefent, as 
 they were formerly, in proportion to the 
 totality of taxes ; however, it is difficult to 
 calculate the injuries fuftained by the con- 
 tributors, from the inftantaneous feifure of 
 their moveables, or of their incomes ; from 
 the judiciary fales which fometimes follow 
 that feifure ; the expences they incur in 
 defending themfelves, and diverfe obfcure 
 vexations: it is confequently without any 
 pofitive knov/ledge, and only to prevent 
 gueffing too widely diftant from the truth, 
 that I (hall eflimate this article at feven or 
 eight millionSj medium 7,500,000 livres. 
 
 The
 
 THE FINANCES OF FRANCE. 29 
 
 The new duties of the twentieth penny 
 per livre, and the impoils of a third twen- 
 tieth mufl: occafion fome augmentations ; 
 one among the many other fatal confequen- 
 ces of the increafe of taxes, is to render the 
 colle6lions more difficult, and feverities more 
 neceffary. 
 
 27. We have ftill to rank among the 
 taxes impofed on the people, their being 
 obliged to caft lots for the militia ; but that 
 is a pecuniary charge upon thofe only, who 
 being chofen by lot, pay other men to go 
 in their ftead ; I fhall not endeavour to efli- 
 mate tliis expence, becaule the calculation 
 would be only a partial reprelentation of 
 the value at which different opinions might 
 rate the general obligation which the people 
 are under to caft lots for that fervice ; there- 
 fore, to be referred. 
 
 The militia in France confifts of (Ixty 
 thoufand men, and they are enlifted for fix 
 years : thus every year, ten thoufand men 
 become militia men, by the effe£l of 
 chance. All the yeomen in the kingdom 
 above five feet five inches high, and from 
 M 3 the
 
 3Q THE ADMINISTRATION OP 
 
 the age of fixteen to forty, participate 
 in this dreadful lottery, unlefs they are 
 exempted from it by fome privileges an- 
 nexed to their profeffion, or to their place 
 of abode: the inhabitants on the coafls, 
 being regiflered for the lea fervice, are not 
 cornprifed among thofe deftined for the 
 militia. 
 
 28. WE.muft likewife notice, as a bur- 
 then difficult to appreciate, the quarter- 
 ing of foldiers on the road, when they fhift 
 their garrifons, and in the garrifon towns, 
 where for want of barracks, they are quar- 
 tered upon the inhabitants, who are ob- 
 liged moreover, to find them fire, light, bed 
 linen, and fait ; therefore, to be referred, 
 
 29. A GREAT quantity of fait, tobacco, 
 and other commodities are clandeftinely 
 brought into the kingdom by fmugglers : 
 the lale of them without doubt, takes 
 place only, in confideration of the mode- 
 rate profit which fatisfies the fmugglers : 
 but the price of the bargains made with 
 them is neverthelefs proportionate to the 
 riiks, infeparable from that kind of trade^ 
 
 For
 
 THE FINANCES OF FRANCE. ^l 
 
 For example, if the fmugglers give for 
 thirty pence, that which the Farmers 
 General fell for fxfy, it is neverthelefs 
 true, that at the fame time, they receive 
 thirty pence for what is only worth ten; 
 and that overplus is an additional charge, 
 the caufe of which muft be afcribed to 
 the taxes laid on fiilt, tobacco, and other 
 commodities. This indire<5]: public bur- 
 then is very confiderable ; but we mud 
 take notice, that as it is our obje^fl to 
 obtain the knowledge of the amount of 
 the taxes paid by the totality of the people, 
 we may fcruple to reckon among thefc 
 taxes, the rilings in the price of fait and 
 tobacco, which turn to the advantage of 
 a part of the kingdom, and to the dif- 
 advantage of the other : fuch are tlic ef- 
 fects of fmuggling carried on betwix|: 
 counties that are privileged, and thofe 
 that are not. We ought then to calcu- 
 late only the confequence of that which 
 is carried on by fqreigners, if we defire 
 to make an article of it, in the ftatemeiit 
 of the taxes paid by the people. How- 
 ever, this article ought not to be valued 
 very high, if it is confidered, that the 
 M 4 greatelt
 
 32 THE ADMINISTRATION OP 
 
 greatefl part of the counties, or fea-port 
 towns ot France that are fituated on the 
 frontiers, enjoy divers immunities, fo that 
 they become magazines for the foreign 
 commodities imported by fmugglers, and 
 by that means obtain the greateft part 
 of the profit which refults from thefe 
 tranfadions. 
 
 These obfervations are, in their very 
 nature difficult to be conceived, but it is not 
 lefs true, that fmuggling conlidered with 
 refpedl to its effeéls on the public revenue, 
 or of its indirreâ: influence on the aug- 
 mentation of the general taxes, conveys two 
 very diftinâ: ideas. 
 
 I SHALL not undertake to make an exaft 
 calculation of this article ; therefore, it 
 fhall ftand here, only, a/i referendum. 
 
 The xxix articles of which I have 
 given an explanation, will be recapitulat- 
 ed in the flatement that follows/ And it 
 will be found, that the totality of the 
 contributions paid by the people in France, 
 exclu five- of tke obligation to ferve, or to 
 
 pay
 
 THE FINANCES OF FRANCE. ^^ 
 
 pay for the militia, the quartering of fol- 
 dier», and the indire6l tax that proceeds 
 from fmuggling, amounts to the fum of 
 
 585,000,000 
 
 1^ order, to 'approach as near as pof- 
 fible, to the moil perfe6l exactitude, we 
 ought now to make an eftimate of that 
 part of thefe imports, which is borne either 
 by the foreigners, who import merch- 
 andize from France, or by thofe, who, 
 expend their money in the kingdom. 
 The firfl: of thefe two objects is not con- 
 fiderable : the national manufactures-, that 
 compole the moft extenfive articles of ex- 
 portation are liable to no duty, if we ex-» 
 cept fome miilinary goods : the exporta- 
 tion of the produœ of our Weft India 
 Iflands enjoys the fame exemptions ; but 
 that produce on its being landed in France; 
 has paid the import duty, called, the 
 cuftoms of the occidental demefne: and 
 laflily, wine is fubjeâ: to fome taxes, both 
 on the making of it, and on its exporta- 
 tion; it is not quite fufficient to men- 
 tion thefe various duties, we ought alfo 
 to determine what part of them is paid 
 
 by
 
 3+ 
 
 THE ADMINISTRATION OF 
 
 by foreigners, and what part is taken out 
 of the profits of cultivation, and of the 
 internal trade of the kingdom. 
 
 In fine, travellers in France are liable 
 to no dired tax, but they pay a part of 
 the duties laid on the objects of con-» 
 fumption, excepting the free entrance of 
 of what belongs to thofe inverted with a 
 public character. All thefe obfervations 
 will, no doubt, fhew how difficult it 
 would be to fet a fufficiently correct va- 
 luation on thefe lafl: articles, I do not 
 think, however, they would amount to 
 more than ten millions of livres, but I 
 ihall only note it in this place ad referendum. 
 
 And this article of dedudipiu, may 
 ferye to balance thofe that are placed un^ 
 der the fame undefined denomination, in 
 the ilatement of the taxes. 
 
 RECAPITU-
 
 XTHE FINANCES OF FRANCE. 
 
 RECAPITULATION. 
 
 35 
 
 Î. 
 
 LIVRES. 
 
 Two twentieths - - 55,000,00a 
 
 2. 
 
 Third twentieth - - 21,500,000 
 
 3- 
 
 Land tax - - - pi, 000, 000 
 
 4- 
 
 Poll tax - - - 41,500,000 
 
 5- 
 
 Local impofts - - 2,000,000 
 
 6. 
 
 The general farms - 166,000,000 
 
 7- 
 
 The general adminiftration 
 
 
 for the king - - 51,500,000 
 
 8. 
 
 The adminiflration of the 
 
 
 royal demefnes - 41,000,000 
 
 9- 
 
 The leafes of Sceaux and 
 
 
 Poifly - - - 1,100,000 
 
 10. 
 
 Adminiflration of the poft 
 
 
 office - * - ia,3oo,ooo 
 
 II. 
 
 Leafe of the public ftages, 
 
 
 &c. - - - - 1,100,000 
 
 12. 
 
 The mint - - - 500,000 
 
 13- 
 
 Adminijftration of the pow- 
 
 
 der mills for the king 800,000 
 
 14. 
 
 Royal lottery - - 11,500,000 
 
 
 494,8000,000 
 
 
 Brought
 
 3^ THE ADMINISTRATION Of 
 
 LIVRES. 
 
 Brought over 494,800,000 
 
 15. Cafual revenue - - 5,700,000 
 
 16. Duties on the exchanges of 
 
 offices _ - _ 1,700,000 
 
 ip .Puties coUedted in the pro- 
 *cc- ■' vinces. An which there 
 ■ — ^ ^-.is an yearly aflembly of 
 r .. ■ ; three eftates _ - . - 10,500,000 
 i&i The clergy - - 11,000,000 
 
 ip /l^he.gfajits of towns, hpf- 
 
 pitals and chambers of 
 
 commerce - - 27,000,000 
 
 20. Excife duties at Vérfailles 9,000,000 
 0:1 i Taxes of Corfica . * 6,000,000 
 
 22, Tax collected for the',bené* 
 
 fit of the regiments of 
 
 French and Swifs guards 30o,opcv 
 2^. Srundry fmall ohjeds . - 2,500,000 
 24. Duties collected by the; 
 
 Princes, or by the mort- 
 gagees of the king's de- 
 
 mefnea - - - 2,500,000 
 «;5*: Servitudes on the highways 
 CZ-: or impofts in their 
 
 llead - - - 20,000,000 
 
 577,500,000 
 3 iProught-
 
 THE FIN4NCES OF FRANCE. 37 
 
 X I V R ES. 
 
 Brought over 577,500,000 
 
 26. Seizures, attachments, &c. 7,500,000 
 
 27. Militia _ - - ad referendum 
 
 28. Quartering of foldiers ditto 
 
 29. Indire£l tax proceeding 
 
 from fmuggling - ditto 
 
 Total fum 585,000,000 
 
 CHAR
 
 ( 3^ ) 
 
 CHAP. IL 
 
 GENERAL REFLECTIONS ON THE EXTENT OF 
 THE TAXES. 
 
 I HAVE now prefented the ftatement of 
 the taxes paid by the people ; and I 
 have fhewn, that exclufive of the quarter- 
 ing of foldiers, of the obligation to caft 
 lots for the mihtia, and of the fea fer- 
 vice, thefe taxes amount to 585,000,000^ 
 
 Indifferent men, and mere politici- 
 ans, will only perceive, in this immenfity 
 of imports, the great refources of France. 
 No doubt, fuch an inference may be drawn 
 from it; but I could wifh that the firft 
 ideas and fentiments it occafions, wered i- 
 re£led to another confideration. I could 
 wilh that the adminiftration of the fin- 
 ances did not only fee in that ftatement, 
 the political power of the monarch, but 
 
 that
 
 THE FINANCES OF FRANCE. 3^ 
 
 that it could alfo perceive with heart- 
 felt forrow, the frightful extent of the felf- 
 denials that are required from the people : 
 I could wifh that it might be infpired 
 with pity, by cafting a look at the un- 
 happy inhabitants of the country, and 
 that giving way to a beneficent emotion 
 it might conlider, the immenfity of the 
 public charges, as a noble and wide field 
 for the continual exercife of the wifdom and 
 beneficence of the fovereign. 
 
 It is in vain that we endeavour to di- 
 vert our thoughts from the enormity of 
 the taxes : it is in vain that we liften to 
 the hints of that clafs of men, who have 
 connected the interefl: of felf-love, and of 
 their fortunes, with the extent of the col- 
 leclions, and their revenue knowledge; it 
 is in vain that we feek, for an apology 
 for our own adminiftration, in the excefiive 
 taxes paid by tlie fubje^fls of other countries. 
 
 It is in vain that we attend with com- 
 placency to the dangerous difcourfes of 
 thofe, who by a fubtile and indifferent 
 mode of reafoning, endcsvcur to raife 
 
 doubts
 
 40 THE ADMINISTRATION OF 
 
 doubts upon the moft common ideas of 
 what is ufeful or hurtful to the public 
 concerns. There are fome truths, which 
 always rife fuperior to the attacks of the 
 errors and paffions of men : let us endea- 
 vour to defend thefe truths, and let us 
 not be afraid to range them in oppofition to 
 their enemies. 
 
 The taxes are very well paid, fay the 
 principal officers of the revenue occafionally, 
 when they are confulted ; and this expreflion 
 means only, that the fpecie is in their pof- 
 feffion, by the time that they are to pay 
 it again into the royal exchequer. But if 
 the poffibiiity, or impoffibility of the col- 
 lerions was to be the only limit to the 
 augmentation of the taxes, then the mean- 
 eft coUedor, and the civil officers that 
 enforce his coUeâion, Vvould become the 
 guides of thatadminiftration, for they would 
 have the firft knowledge of the utmoft 
 extent fuch augmentation could bear : but 
 it is the fituation in which the contri- 
 butors remain, after having paid all the 
 taxes, that ought to attract the attention 
 of government, and this knowledge of their 
 
 cir-
 
 THE FINANCES OF FRANCE. 4I 
 
 O'ifcumftaiices cannot be given by the re- 
 venue officers ; they are not even obliged 
 to give themlelvcs the leaft concern about 
 it. 
 
 There are other perlons, whole princi- 
 ples may be more dangerous than the ob- 
 Icure notions given by a few receivers 
 of the taxes; for in thele, at leaft, we 
 may difcover the motives by which they 
 are interefted in the greater extent of 
 the colleclions, and we are warned to be 
 on our guard againfl them ; but it is much 
 more difficult to withftand the imprefijon 
 made by the declamations of thofe pre- 
 tended writers on the finances, who, from 
 having reduced a few ideas to general 
 principles, feem to have difcovered a chain 
 of connexions that vulgar minds cannot 
 perceive. It is totally indifferent, lay 
 they, how great the taxes are ; for in the 
 analylis we find, that it is no more than 
 a difpolal of the property of fome indivi- 
 duals, which, being expended, turns to the 
 advantage of the property of others; and 
 provided thele expences take place within 
 the kingdom, every thing remains en- 
 
 VoL, L N tire,
 
 42 TJHE ADMINISTRATION OF 
 
 tire, the total fum of enjoyments is the- 
 fame, and the profperity of the ftate is 
 not thereby diminifhed. This ftrange doc- 
 trine has its patrons; but how much- 
 ought we to miftruft thofe proportions 
 m which the principles of public order 
 eonfecrated by time, are attacked ! We 
 are fometimes tempted ta believe that 
 thefe principles are deferted and cannot be 
 defended, becaufe the primary notions on 
 which they are founded, are removed out 
 of the reach of the memory of man ; but 
 even in that cafe, what feems to be only 
 a fimple prejudice^ is rather an opinion fo 
 much ftrengthened by the general voice, 
 that we are tenacious of it, without reflec- 
 tion, and without being prepared againft 
 the reafonings and fubtilties of the mind. 
 
 Do thofe then, who lay, that the pro- 
 duce of the taxes returns into other hands 
 through the channel of the public ex- 
 pences, flatter themfelves with the thought 
 of having difcovered a new idea ? and has 
 it ever been imagined that any nation, or 
 any other civil fociety w^hatever, could fub- 
 fift, if all impofts upon the people, were ba- 
 
 niflied
 
 THE FINANCES OF FRANCE. 
 
 43 
 
 iiifhed from the face of the earth ? No 
 doubt but it is becaufe the produce of the ' 
 taxes pafles through the other hands, by 
 means of the lovereign's ex pences, that we 
 are enabled to renew thefe levies every 
 year; but thefe notions, as old as the cre- 
 ation, and which the moft limited minds, 
 are capable of comprehending, make no 
 alteration in the truth of the ideas, that 
 every nation entertains on the fubjeâ: of 
 heavy taxes, neither do thefe notions pre- 
 vent their immoderate extent being a pub- 
 lic evil. 
 
 What would thofe men think, who 
 propagate or give their fupport to the 
 propofition I havejuft now unveiled, and 
 who by that means willi to perfuade us, 
 that the funclions of the adminiilration of 
 the finances, are very eaiily difcharged ; if 
 fome of their follow- citizen s were to re- 
 quire forcibly one half of their fortunes, 
 and if, while they were complaining to 
 every one, they were coolly anfwered, 
 the money that has been taken from 
 you, others will fpend, the riches of the 
 ilate have fuffered no alteration, let us 
 N 2 alone
 
 44 THE ADMINISTRATION OF 
 
 alone, iarid do not be troublefome with 
 your clamourâ ? What a companion, they 
 will fay ? For, here, you exhibit men to 
 us, who without any legitimate right take 
 away what does not belong to them, and 
 in the other cafe, it is the fovereign who 
 levies by taxes, thefubfidies which the good 
 of the ftate requires. 
 
 That vvhich the good x^£ the ftate re- 
 quires : here lies the queftion, taxes that 
 are proportioned to that public good of 
 which the fovereign is the judge and 
 the guardian, are jufl; but when they ex- 
 ceed that proportion, they ceafe to be 
 equitable : therefore, no other difference 
 exifts between private acts of ufurpa- 
 tion, and thofe of the fovereign, but that 
 the injuflice of the firft is conneded with 
 a fimple idea, which every one may dif- 
 tinguifh, whilft the other being joined 
 with combinations the extent of which 
 is as immenfe as it is complicated, no 
 one can form a judgment of their injuf* 
 tice, otherwife than by conje6lures. But 
 the principles of juftice are not changed 
 in ,a monarchical (late, and the duties of 
 
 the
 
 THE FINANCES OF FRANCE. 4j 
 
 the chief m^giftrate are not the lefs real, 
 becaufe he is the link of every poHtical 
 intereft, and becaufe under that form of go- 
 vernment, be alone determines the meafure 
 of the facrilices of his fubjecls, becaufe 
 he alone can decide on the exigencies of 
 the flate ; becaufe he alone commands, 
 and has the fole power to enfor,ce obe- 
 dience ! 
 
 These refle£lions give birth to a truth, 
 that ought to terrify the confciences of 
 fovereigns; which is, that whilil they 
 leave to courts of judicature, the decilion 
 of the common difputes that arife among 
 |:heir fubjeds, they remain fole arbiters of 
 the greateft ccife, that can exill: under the 
 focial compa6l: of that which (hould fix 
 the bounds of the rights and claims of 
 the royal exchequer, o;i thp property of 
 every member of foçiety ; and that in or- 
 der to be wpU acquainted \yith this cafe 
 in all its parts, and to be able to give 
 judgment upon it, not only an honeft 
 heart, but likewife clofe itudy and great 
 knowledge are neceflary. In fa(fl, if the 
 Sacrifices \yhich the fovereign require? of 
 N 3 his
 
 46 THE ADMINISTRATION OF 
 
 his people become unjufl:; the moment 
 they are unneceffary for the good of the 
 ftate, how much attention does not that 
 important confideration demand ! He ought 
 to have invefligated every corrupt prac- 
 tice, and to have eftimated every public 
 expence, before he can fay with certainty: 
 this new tax which they propofe to me 
 as an addition to the public burthens, 
 is an aft of government -yv^hich juftice 
 warrants. 
 
 However, I am ready to declare, for 
 the encouragement of virtuous fovereigns 
 and of thofe minifters who fliare their 
 labours with them ; that the principles^ 
 I have unfolded throw a ftrong light on 
 the obligations of the government; a due 
 proportion in rewards; a denial of ufelefs 
 favours ; a reform of abufes ; and retrench- 
 ing of fuperfluous expences; all thefe ope- 
 rations are connected with one immenfe 
 but fimple idea, which is fufficierrt to, 
 guide the fteps of an adminiftrator of the 
 finances, capable of adopting inftanta- 
 iieoufiy, his determination, and who, being 
 attached to every objed in his depart- 
 ment
 
 THE FINANCES OF FRANCE. 
 
 47 
 
 ment, conne(£ls the public intereft with 
 details, apparently the moil: detached from 
 it. Yes, I dare affirm it, the moil in- 
 confiderable favings adopt an air of great- 
 nefs and almoit of majefly, when their 
 effeâis are confidered as having a relation 
 to that focial cornpa6t of which juftice is 
 the foundation. 
 
 In fine, this very idea will point out the 
 proper objects of benevolence. How often 
 have I been told, how can you refufe to afk 
 the king for a thoufand crowns, for fuch 
 a perfon, whofe misfortunes are known to 
 you ! will th-e royal exchequer be the 
 poorer for it ? Forget for a moment, that 
 royal exchequer, have I replied, lince you 
 confider it only as an accumulated mafs of 
 money, of which you do not examine the 
 fource; a thoufand crowns are the amount 
 of the land-tax of two villages, I leave 
 you to judge whether the perfon for whom 
 you folicit, has a right to that tax. I have 
 often obferved, that fuch comparifons af- 
 tonifhcd and made an imprellion. How 
 would it be then, if we were to com- 
 pare much more confiderable grants, not 
 N 4 with
 
 48 THE ADMINISTRATION OF 
 
 with real wants, nor with the compafTioii 
 always excited by misfortune, but with 
 the immoderate pretenlions of cupidity, 
 and with pradices fo contrary to the or- 
 der of fociety, that it would be much bet- 
 ter to flicrihce fuch fums to prevent fimi- 
 lar excelTes, than to gratify them. 
 
 It is to avoid the confequences that re- 
 fult from thefe truths, that we often wifh 
 to confider the fovereign as the proprietor* 
 of an immenfe fortune, who difpofes of 
 his income according to his fancy, whilft, 
 in fa (ft, he is, or ought to be only a fcru- 
 pulous diftributor of the public treafurcs; 
 and it is perhaps, a violation of the mo(l 
 facred of all depofits, to employ the fa- 
 crifices of a whole nation in inconfiderate 
 prodigalities, ufelefs expences and under- 
 takings foreign to the good of the ftate. 
 
 I HAVE hitherto confidered an unreafbn- 
 abie increafe of taxes, fo far as it is con- 
 trary only to juflice; but we may likewife 
 difcover in fuch extenfions, a continual 
 fou rce of evils and of vexations. In effedt, 
 as long as the total fum of the taxes \s 
 
 mo-
 
 THE FINANCES OF FRANCE. 49 
 
 moderate, it is in the power of admini- 
 {tration to regulate the difpofal of them 
 with prudence, their afferment with e- 
 jquity, and their colleâ:ion with lenity ; 
 proportions may be eflabliflied in which 
 the difference of fortunes will be taken 
 into coufideration ; the revenue officers may 
 be narrowly watched, in (hort, the evils at- 
 tendnig the impofts, may be confined to 
 the impofts alone. But when the taxes are 
 immoderate, when they even exceed a cer- 
 tain limit, the neceffity of requiring great 
 exaâ:nefs, is augmented in proportion to 
 the difficulty of coUecling : it becomes 
 neceffary to give greater authority to the 
 colledlors; ij: becomes necefl'ary to be in- 
 fenlible to complaints ; and above all, 
 we mufl venerate the fcience of finan- 
 ces, and honour all the profeflbrs of it 
 without diflinclion; the very fources of 
 the public profperity muft often be negleft- 
 ed, through the fear of conrtraining, by 
 unlkilful taxes, the encouragements of agri- 
 culture, the operations of comrnerce, and 
 the efforts of indulfry. In fhort, when 
 an immenfe debt, or ancient grants con- 
 verted to penfions, are added to all the 
 
 un-
 
 50 THE ADMINISTRATION OP 
 
 unjull, ufelefs or extravagant expeiices of 
 the prefent times, then the people no 
 longer fee a proportion between the fa- 
 crifices that are required from them, and 
 the expences that appear neceffary for the 
 good of the ftate ; and a diffidence and 
 deteftatlon of all fifcal operations, makes 
 the nation lofe the idea of the important 
 affinity that ought to exift between the 
 public exchequer, and the common inte- 
 reft of fociety. Let it not then be faid, 
 that exceffive taxes, are not a great mif- 
 fortune; they are too much fo, for the 
 people, the flate and the fovereign : for, 
 then, one of the greatefl bleffings of fo- 
 ciety is taken from the people, namely, 
 the faculty of enjoying according to their 
 inclinations, the fruits of their labours ; 
 part of the fources of its profperity is like- 
 wife taken away from the flate; and laft- 
 ly, fovereigns fometimes lofe that love and 
 confidence of their fubjeâis, the enjoy- 
 ment of which is one of the greateft con- 
 folations, in the midft of the cares of 
 
 Wl-IAT
 
 THE FINANCES OF FRANCE. 5Î 
 
 What judgment then ought we to 
 pafs on thofe men, who appointed by 
 chance, or by means of fome talents to 
 govern the finances of a great ftate, fhould 
 be the firft to divert the fovereign from that 
 pathetic anxiety fo effential to the public 
 welfare, and who, by talking to him 
 with indifference of the increafe of taxes, 
 ihould make a merit of fome fifcal inven- 
 tion, fhould lupport its execution with 
 the awful idea of authoritv, and fhould 
 honour with the name of firmnefs, a total 
 rejeclion of every fpecies of complaint ? 
 What ought we to think likev/ife, of 
 thofe minifters, who without enjoying or 
 deferving the public confidence, fhould 
 boldly praife the nation for its readinefs 
 to pay the taxes ; and fliould extol its 
 zeal and its obedience, but fhould be fil- 
 ent on the weight of the burden it bears ? 
 Wliat opinion, more efpcially, ought we 
 to have of thofe, who fliould make ufe 
 of the virtues of the fovereign, not to mi- 
 tigate the fate of his fubjecls; but to 
 |)ervert the public fentiments, which the 
 
 efleem
 
 j2 THE ADMINISTRATION OF 
 
 cfteem of his virtues had infpired, to the- 
 worfl of purpofes. 
 
 Methinks, I hear repeated, what is too 
 often faid; that the nation, in order, to 
 feel its own happinels, has nothing to do 
 but to dired its attention towards Great 
 Baitain ; there the people pay as great taxes 
 as in France*; and yet, there is no kind 
 of proportion between the two kingdoms, 
 whether we confider the refpeâiive num- 
 ber of jnhi^bitauts, or content ourfelves 
 
 * I BELIEV2 the taxes of England and Scotland 
 arc lefs than thofc of France, by 160,000,000 ; of 
 livres, and I will venture to communicate the concife 
 calculation I have made of them,. 
 
 LIVRES. 
 
 Malt and land tax -, - 56,000,000 
 
 Other taxes laid before the war - 186,000,000 
 
 Thofe laid during the war and in 1783 5o.,ooo,ooq 
 Expences ofcolleftion for the taxes already 
 
 mentioned - - -^ 30,cpo,ooo 
 
 The poor's rate - - - 50,000,000 
 
 Turnpikes, conceffions to diverfe towns, 
 
 private people, &c. - - 25,000,000 
 
 Total 427,000,000 
 
 Probably fome new tax will be laid in the pre- 
 fent feflion of 1784, but it is as yet rather un- 
 certain. ^ 
 
 with
 
 THE FINANCES OF FRÂÎs^CE. 5^ 
 
 with comparing the fum of their circu- 
 lating fpecie. 
 
 But does not this comparifon which 
 makes us eafy, require many obfervations ? 
 The extent of population and that of the 
 circulating fpecie, are certainly probable 
 iigns of the riches and profperity of a flate : 
 but thefe advantages may not always be 
 the only rule by which we ought to judge 
 of the totality of the taxes paid by vari- 
 ous nations : for the proportion in the 
 quota of the fpecie colle^led, being the 
 meafure of the comparifon that may be 
 eflablifhed, that meafure ceafes to be exadl, 
 when the price of commiodities in general 
 is not equal in the two countries that are 
 compared to each other. Laflly, the bur- 
 den of the taxes is more efpecially ag> 
 gravating, when too great a ihare of them 
 lallson the poorefl clafies of the fubjecbs. 
 
 For a proper direftion in the aflefTment 
 of the taxes, modifies their effence ; and we 
 fee that in great Britain, that part of the 
 taxes to which the poorer fort is liable, is 
 infinitely lefs confiderable than in France ; 
 
 but
 
 54 THE AMINISTRATION OF 
 
 but the taxes that are peculiar to the rich- 
 er clafl'es of citizens are not fo ealily im- 
 pofed as may be believed, and Great Britain 
 is feconded in that objecl by the conftitu- 
 tion of its government. . , 
 
 It fhould feem at firft fight, that the 
 energy of authority in monarchical govern- 
 ments, fhould facilitate the means of mak- 
 ing the richer fort fupport the greateft part 
 of the taxes ; but the conclufion would not 
 be jufi ; for as the impofts mufl: be in- 
 finitely diveriified, that they may compre- 
 hend every article of luxury, and every 
 thing elfe con fumed by perfons in eafy cir- 
 cumftances, the moft abfolute power with- 
 out the aid of public confidence, could 
 not impart to the revenue officers, the 
 power requiiite to fupport them in the 
 coUedion of each duty, from people whofe 
 fituation in life mufl: necefQirily flrike them 
 with awe. The authority of the fovereign can- 
 not have its full fcope in the minutiae of col- 
 le£lion, the national manner, mufl predo- 
 minate ; and domeftic inquifitions, fevere 
 or even only uncivil exactions, mufl give 
 birth to complaints of every kind. It is not 
 
 the
 
 THE FINANCES OF FRANCE. 55 
 
 the fame in countries where the fifcal agent 
 has only to refer to the written laws, and 
 finds himfelf fupported by the intereft that 
 every one takes in the public concerns. 
 An example very trifling in itfelf, will make 
 this propofition more diflin6t : in Great 
 Britain there is a tax on dice ; all the in- 
 fpeélors in the world could not hinder their 
 clandeftine fabrication, nor the fecret im- 
 portation of fo fmall an objeâ:; neverthelefs 
 that tax being proteded by the public opi- 
 nion, forms a real article of revenue ; where- 
 as in France, where the taxes are looked on as 
 enemies that are fometimes hated and fome- 
 times ridiculed, a fnnilar duty would be 
 only an obje6t of expence to the exchequer. 
 
 We mufl farther obferve, that in England 
 that aggravation of taxes which confrllis in 
 arbitrary afleflinents, or equally arbitrary 
 interpretations of the laws, is not known : 
 the univerfal knowledge of their true mean- 
 ing, the infeparable effecft of their being dif- 
 cuffed in tiie national affembly, confines the 
 authority of the revenue oilicers within 
 pofitive bounds, from which they dare not 
 depart. Laftly, an important circumflance 
 
 alleviates
 
 56 THE ADMINISTRATION OF 
 
 alleviates the burden of the taxes in Great 
 Britain ; the price of labour does not de- 
 pend on the fancy of the richer claffes, fo 
 much as in France. The nature of its go- 
 vernment, the refped due to the people in a 
 country where the conftitution gives them 
 many privileges, the tax known under the 
 name of the poor's rate, eftablifhed to enable 
 each parifh to relieve the poor, who cannot 
 £nd employment, and who are really necef- 
 iitous ; all thefe circumftances give to the 
 artificers, and manufa£lurers, a power of 
 oppofition which keeps up a proportion 
 between the falary they receive, and the 
 price of that kind of food to which the Eng- 
 lifh people are accuftomed. 
 
 Thus, in that kingdom, the richer 
 claffes, and thofe in eafy circumftances, 
 moftly fupport the burden of the taxes ; 
 but they likewife eiijoy peculiar comforts 
 that are unknown in thofe ftates that are 
 fubje6l to theabfolute authority of one per- 
 foil : ideas of injuftice and oppreffion are 
 eafily adapted to the extent of the taxes» 
 whenever the contributaries are entirely ig- 
 norant
 
 THE FINANCES OF FRANGE. 57 
 
 norant of the proportion which their extent 
 bears to the juft exigences of the flate. 
 
 But a nation, in which the nature of the 
 public expences is not only inquired into by 
 individuals, but by their reprefentatives, 
 who difcufs their utility, and when it is 
 neceflary to provide for them, are at liberty 
 to make choice of the leaft burthenfome 
 means ; fuch a nation leems to difpofe 
 of the public fortune, as a private man 
 does of his own, or, at leaft, the ideas of 
 ufurpation and of abufe of power are imper- 
 ceptibly done away. We mufl: acknow- 
 ledge, that it is not the cafe, in thofe coun- 
 tries where the nation does not at all par- 
 ticipate in the deliberations that it is inter- 
 efted in, and where even the knowledge of 
 them is prohibited; and there exiffcs fo great 
 a difference between the contributions that 
 are required from the people, by the fole 
 authority of a monarch, and thofe that a 
 nation impofes on itfelf, for the pnblic ex- 
 igencies, of which it is likewife the judge ; 
 that it is only from a defeâ in language 
 that we interpret thefe operations, fo widely 
 different, by the fame word, and that we arc 
 
 Vol. I. O obliged
 
 5» THE ADMINISTRATION OF 
 
 obliged to blend together two ideas, that 
 have no relation to each other. 
 
 Nevertheless, after having given a 
 rapid iketch of the obfervations that may 
 enable ns to form a proper judgment of the 
 extent of the taxes in various nations, I will 
 own that thofe of Great Britain are now 
 carried to an excefs, which muft injure the 
 trade and manufadures of that kingdom : 
 that feveral of the proprietors of perlonal 
 cftates, are perhaps, at variance w^ith them- 
 lelves, from an attachment to their country 
 on the one hand, and a defire, on the other, 
 to procure to themfelves greater enjoy- 
 ments, by fpending their fortunes in other 
 countries ; in fhort, that dreadful misfor- 
 tunes may be the confequences of the too 
 great weight of the public burthens. But 
 though the taxes of Great Britain were ftill 
 heavier than they are, ought we to be in- 
 ditferent to the extent of thofe of France ? 
 Is it fi-om their errors, or from their mis- 
 fortunes, that a comparifon ought to be 
 drawn between ftates, or that they ought 
 to endeavour to imitate each otiier ? It 
 ^vou]d be an extraordinary method of jufli- 
 
 fying
 
 THÉ FINANCES OF FRANCE. 59 
 
 fying every abufe, to compare every part of 
 an immenfe adminiftration feparately, with 
 fome other ftill more defeiftive, that might 
 be difcovered elfewhere. By this mode of 
 jreafohiilg, the deflrlidlive taxes of a country 
 would difappear, by fixing our attention on 
 their excefs in another : the oppreffions of 
 the Turkifli bafhaws would help to allevi- 
 ate the rigours of an arbitrary aiTeffment of 
 the land-tax, and of fervitudes: the African 
 comnierce of black (laves would render us 
 indifferent to the flavery of mort-main pea- 
 lants : the bare recoUedlioh, perhaps, of 
 the mutes of Conflantinople would comfort 
 tis when fuffering from the abufe of autho- 
 rity : the auto-da fés of Lifbon, when crufh- 
 ed by a lefs rigorous intolerance ; and the 
 fcalping of the Iroquois would lefîèn all the 
 horrors of war. 
 
 No doubt, but fuch a mode of reafoning 
 would greatly facihtate the difcharge of the 
 duties of a minifter, and it does not re- 
 quire a great erudition to be contented with 
 one's felf, and to become indifferent to every 
 plan of improvement. But it is not thus 
 we ought to meafure the obligations of a 
 O 2 o-overn-
 
 6o THE ADMINISTRATION OF 
 
 government ; we ought rather to look for 
 the heil: in every thing, and endeavour to 
 ■approach it. 
 
 . . It fhould not then be the exceiTive 
 taxes of the Englifh, nor their deep betting, 
 nor their horfe-races, that we fhould defire 
 to imitate ; but we fhould rather take notice 
 of thofe guardian inftitutions, which fecure 
 their civil liberty in the highefl degree ; of 
 the lenity ihewn by the laws to accufed 
 perfons ; of that immenfe credit which is 
 fupported in the midfb of the greateil: dif- 
 traclions ; of that re-union of the efforts of 
 ^11 parties, when the country is in danger, of 
 this enlightened and real patriotifm; of the 
 influence of the nation over thofe by whom 
 it is governed, of the refpe6l they are oblig- 
 ed to have for the people ; and of the num- 
 berlefs efFe£ls of that conftitution, the only 
 one in the" univerfe, which has left individ- 
 uals in full pofleffion of their natural fïrength 
 and dignity, and fociety of its power. Elfc- 
 ■yvhere, likewife, and in every country, we 
 may find prudent and human-e laws, which 
 k would be both ufeful and honourable to 
 imitate ; and France, no doubt, has many 
 
 fuch
 
 THE FINANCES OF FRANCE. 6l 
 
 luch on fcveral objects. Thefe are the 
 fubjecfts of comparilon that ftatefmen ought 
 to ftudj ; this is the ncble emulation 
 which ought to take place between the va- 
 rious nations of the univerfe, and the 
 fovereigns who have the care of fuch great 
 concerns. Alas ! how ardent foever may 
 be the zeai and fleadinefs exerted in the 
 toils of adminiftration ; the perfection which 
 we wifh to attain will always be out of 
 our reach ; we Ihall meet with natural ob- 
 jftacles enough on the road of that laborious 
 career, without fuffering ourfelves to be 
 weakened by imitation, to ftand excuied by 
 precedents, or to become fyftematicaily in- 
 different. But fortunately, reafon conftantly 
 triumphs over all the errors of imagination ; 
 fortunately public opinion has its weight : 
 the voice of nations loudly teaches kings 
 their duty ; and whilft hiftory exalts the 
 heroic actions of warriors, and the Ikill of 
 great llatefmen, the tears of the people are 
 confecrated only to the memory of thofe 
 fov^ereigns, who have been fparing of the 
 public fortune, concerned for the burdens 
 borne by their fubjeds, backward even 
 under national misfortunes, in requiringnew 
 O 3 ones
 
 6"2 THE ADMINISTRATION OF 
 
 ones, and whofe beneficent virtues have 
 been immortalized by renown. Tofterity 
 efteems and blefles their memory only, and 
 time infcribes on their tombs, the immu- 
 table applaufe of every country, and of 
 every age. 
 
 CHAP,
 
 ( ^3 ) 
 
 CHAP. ITL 
 
 OF THE EXPENCES OF COLLECTING ALL 
 THE TAXES OF THE KINGDOM. 
 
 'T^HERE are jufl reafons to doubt, 
 whether, even in the interior of ad- 
 miniftration, exa6l refearches have ever been 
 made on the extent of the expences occa- 
 iioiied by the general collecftion of the 
 taxes ; fo that it is not at all fiirprifîng that 
 the public, and thofe who have written on 
 that fubjeâ; have given way to indefinite 
 conje£lures, and exaggerated ideas. The 
 refult of the obfcurity diffufed over this very 
 important fubjedt, has been, that many per- 
 lons, with fufficient abilities to reflect and 
 give good advice, have trifled away their 
 time, and tired their imagination in criti- 
 cifing that which did not exift, and raifing 
 fyftems on a wrong foundation. I never 
 O 4 could
 
 64 THE ADMINISTRATION OF 
 
 could underftand what advantage it was to. 
 government, to countenance fo many errors, 
 and I much doubt whether there is a fmgle 
 faft in the department of the finances 
 which it is important to keep fecret ; but it 
 is wrong to lay the blame of what is hid- 
 den and obfcure on the policy of that de- 
 partment ; the my fteriou fuels which is laid 
 to its charge, it is often innocent of, and it 
 often lays open every one of its tranfa^tions 
 at the fame time that it is accufed of dif- 
 ^fimulation. It is then, in order to be ufeful 
 to that adminiflration, as well as to thofe 
 who may direct their meditations to thefo 
 important matters, that 1 am defirous to 
 impart the certain knowledge I have ac- 
 quired. The trouble thofe refearches have 
 given me will not perhaps be perceive^! ; 
 but thofe faâis whofe expofition appears 
 very plain, when their progreffion is orderly 
 ftated, prefent a very different afpeâ:, wheu 
 every obje6l is difperfed and confufed. 
 
 The firfl: general remark that is to be 
 made on the expences occafioned by the 
 coUeding of the taxes, is, that we mufl: not 
 comprife in thefe expences th.G Jive per cent, 
 
 interefl,
 
 THE FINANCES OF FRANCE. 65 
 
 interefl paid on the capitals advanced to 
 government, as fecurities by the Farmers- 
 General, and adminiftrators for the king, 
 by the general, or private receivers of the 
 taxes, or by their fubalterns : that intereft 
 pught not to be confidered as burthenfome 
 to the king, until he can borrow at a lefs 
 rate ; and then he is at liberty to reimburfc 
 either a part or the whole of the capital he 
 owes ; but till then, the different financiers 
 who have advanced that capital, cannot 
 look on that intereft as an advantage, when 
 it does not exceed the rate of five per cent, 
 becaufe many of them are obliged to borrow 
 money at a higher intereft, and every one 
 of them, in depofiting fuch large fums in 
 the'royal exchequer, has a right to fet a valu- 
 ation on the rifks that his fortune may run, 
 from fuch a dlfpolal of it. 
 
 The importance of the fubjecl difcuffed 
 in this chapter might require other obferv- 
 ations, but they will be more properly an- 
 nexed to the articles which relate fpeci- 
 flcally to every kind of tax. 1 fhall follow 
 the fame order in the account I am about 
 ^ give, which I obferved in my ftatement 
 
 of
 
 66 THE ADMINISTRATION OP 
 
 of the totality of the taxes of the kingdom: 
 that progreffive explanation will render thi§ 
 ftatement of the expences of Golle<^ion much 
 more diftin^t. 
 
 The I, 2, 3,4, articles in the general 
 idatement of the taxes confift of. 
 
 The two twentieths, and twenty per 
 cent, on the firft, amounting to the fum of 
 
 LIVRES. 
 5 5, 000, OOP 
 
 The third twentieth, amount- 
 ing to - - 21,500,000 
 
 The land-tax, amounting to 91,000,000 
 
 The poll-tax, or capitation, a- 
 
 mounting to - 41,500,000 
 
 Sum total - - 209,000,000 
 
 I SHALL only make one article of the 
 expences of colledling thefe taxes, becaufe 
 the poundage allowed to the various re- 
 ceivers, is of a hmilar nature, aud their 
 ^uota is almofl equal. 
 
 The
 
 THE FINANCES OF FRANCE- 67 
 
 The Receivers-General of the finances 
 who collevfl the land-tax, the twentieths 
 and the poll-tax in the comities where an 
 afleffment takes place, have a poundage of 
 an eightieth part, on the totality of the 
 colle<5i:ion thej are charged with, in con- 
 fequence of the edid of Otlober 1781. 
 
 The royal exchequer, likewife pays them 
 ■a poundage of an hundred and twentieth 
 part, as a gratuity wdiich they are obliged 
 to give to theReceivers of the land-tax, when 
 they are exacl in their payments ; but when 
 they are defedive in puncfluality, the Re- 
 ceivers-General retain this gratuity for 
 their own account. 
 
 The Receivers of the land-tax, according 
 to the edict of January, 1782, have a pound- 
 age of an eightieth part on the totality of 
 their coUeclions. 
 
 The parifh colle£torshave a poundage of a 
 fortieth part, on the amount of the firft war- 
 rant for the land-tax, which is of forty-four 
 niillions three hundred thoufand livres, 
 
 and
 
 6S THE ADIMINISTRATION OK 
 
 and of a (ixtieth part only, on tlie fccond 
 warrant, the poll-tax, and the twentieths. 
 
 These colleclors are moreover autho- 
 rized to demand forty fous from the pariili 
 to pay the ftamp duty on receipts. 
 
 The poundage for the coUedion of the 
 taxes at Paris, in fomeof the counties where 
 the three ftates aflemble yearly, and a part 
 of the conquered counties differ a little ; 
 but as that difference does not amount to more 
 than two or three hundred thoufand livres, I 
 fhall not enter into the particulars of it ; I fhall 
 likewife pafs over all the little obfervations, 
 that a minute exaftnefs would certainly 
 require, but from which there would necef- 
 farily refult a kind of con fu (ion. 
 
 It. will then be fufficient to mention, 
 that from the preceding ftatement, the ex- 
 pences on the colledion of the twentieths, 
 the land-tax, and the poll-tax amount to 
 about ten millions eight hundred thou- 
 fand livres. We muft likewife add to 
 that fum, the expences of keeping the 
 accounts, by the roval exchequer, and 
 
 by
 
 THE FINANCES OF FRANCE. 6^ 
 
 by the counties where the ftates are annual- 
 ly affembled, which expences amount to 
 about iîve hundred thoufand livres. 
 
 The falaries of the directors of the twen- 
 tieths and their charges for making the 
 regifters, and for the various examinations 
 neceffary to be made upon alienations of 
 property, or unforefeen events, form an 
 objed of about three hundred thoufand 
 livres. 
 
 Lastly, thofe who have a knowledge 
 of thefe matters will not accufe me of ex- 
 aggeration, if I eftimate the detention of 
 the money in the hands of the Receiv^ers- 
 General, and the little fimilar profits of 
 the receivers of the land-tax, at the fum of 
 one million five hundred thotifand livres. 
 
 Total of the articles that I have men- 
 tioned, 13,100,000 livres. 
 
 But w^e muft dedu6l from that expence, 
 
 I ft. The tenth part of the falaries of 
 the Receivers-General, and of the receivers 
 
 5 "f
 
 y6 THE ADMINISTRATION OP 
 
 of the land-tax, which the King retains ; as 
 thefe fiilaries are fixed at five per cent, thià 
 tenth amounts to 3^3i^95 hvresi 
 
 2diy TiiE duty which the king receives 
 on the fale of thefe offices, added to a fmall 
 augmentation on the capitation of the new 
 incumbent, amou;its to about two hundred 
 thoufand livres. 
 
 Total of the deductions 
 
 513,295 livres. 
 
 In order to make it an even fum, let us 
 ftate thefe déductions at five hundred thou- 
 sand livres, which fum being deducted 
 from the thirteen millions, one hundred 
 thoufand livres, there will remain for the 
 real expence of the collection of the land- 
 tax, the twentieths and the poll-tax, about 
 
 r 2,600,000 livres. 
 
 That fum compared with the two hundred 
 and ninemillions levied on the people by thefe 
 taxes, amounts to about fix per cent, on 
 the whole. 
 
 5. The
 
 c. The two mlUlons ftated for the lo- 
 cal impofitioiis, pay only the poundage 
 of the collectors at 7.\ per cent, which 
 amounts to - - 500,000 livres. 
 
 6. This article, in the ftatement of the 
 taxes confifts, as may be fcen, of the col- 
 lerions given in charge to the general 
 -tarm, and amounts to 166,000,000. 
 
 The falaries of the fubalterns, and the 
 expences of every kind, w^hether in Paris, 
 or in the provinces, muft be efti mated at 
 near twenty-one millions, including the 
 augmentation of the expences incurred by 
 the addition made to the number of fub- 
 alterns employed againfl the fmugglers ; 
 that addition appeared necefiary at the 
 time of the eftablifhment of the new 
 taxes of a penny on the twentieths, in 
 order to counterbalance the efre<5l of the 
 rife of fait and tobacco. 
 
 We have already {(^.qw^ that the in- 
 difpen fable charges incurred for the 
 purchafe, the carriage and the fabrica- 
 tion of fait and tobacco, ought not 
 
 to
 
 72 THE ADMINISTRATION OF 
 
 to be comprifed, neither among the taxes 
 nor the expences of colledion ; becaufe, 
 they are only an advance made by the 
 Farmers General, and which they are re- 
 imburfed on the produce of the fales. 
 
 The receivers for the Farmers-General 
 have, for the moft part permiffion, to 
 make their remittances in bills of exchange 
 at two months fight, of that part of the 
 money in their hands, which is not dif- 
 pofed of by the General-Farmers in a di- 
 re6l manner, by their drawing bills of ex- 
 change on them, called refcriptions, which 
 are peculiar to that adminiftration ; this 
 indulgence, which makes a great part of 
 their benefits, may be rated at about 
 
 600,0000 livres. 
 
 Each of the Farmers-General has ad- 
 vanced by way of fecurity, the fum of 
 one million five hundred and fixty thou- 
 fand livres, on the firft million of which 
 the king gives them an intereft of 5 
 per cent, and ^ per cent, on the re- 
 maining five hundred and fixty thou- 
 fand ; but the laft mentioned fum may be 
 
 re-
 
 'THE FINANCES OF FRANCE. 73 
 
 ïefunded to them at the King's pleafure : 
 for which reafon, thefe interefts, as I faid 
 before, cannot be reckoned among the ex- 
 pences of collei£lion. I fhall therefore, 
 carry to account, only the allowances made 
 to the forty Farmers-General, and their 
 fliare in the growing augmentation of the 
 produce : this lafl; objecl is uncertain ; 
 but whether it be owing to the oeconomy 
 introduced on the carriage of fait, and a 
 few more favings, executed or prepared 
 during my adminiftration ; or to the gra- 
 tuity granted to the Farmers-General on 
 tobacco, at the epbcha of the laft tax on 
 that commodity * : or laftly, to the pro- 
 greffive fucceffion in the produce of the 
 duties, I believe, that I have probable rea- 
 fons for eftimating the totality of their 
 certain, or cafual ialaries at this inftant, 
 
 * It is to be remarked, that at thé time we men- 
 tion, the Farmers-General obtained an indulgence; 
 that they are not to run the rilk of the poffible 
 diminution of the produce of the tobacco Icafe, and 
 that it is not to afteft their fecurity, nor their (hare 
 in the profits : and this produce was efli mated ac- 
 cording to the valuation given of it, in the general 
 leafe to thefe Farmers. 
 
 Vol. I. P at
 
 74 THE ADMINISTRATION OF 
 
 at feventy-five thoufand livres each, whici*, 
 for forty, amounts to three miUions. The 
 three articles of expence above mentioned, 
 amount together to - 24,600,000 livres. 
 
 But, in order to approach ' as near as 
 poffible to the exaft truth, it is neceflary 
 to dedu6t from this ium, that part of 
 the charges of adminiftration, which may 
 be applied to the fUt and tobacco fold to 
 foreigners, and I eftimate thefe charges at 
 three hundred thoufand livres or thereabout. 
 
 There is likewife a ftill more eflential 
 obfervation to be made : the Genera} Farm 
 by' means of its own ad mini ft ration, fup- 
 plies the place 'of merchants, manufac- 
 turers and fpeculators; and purchafes, pre- 
 pares and fells the fait and tobacco; if 
 this was done by private merchants, they 
 would have a certain profit that would 
 fall on the confumers ; fo that it is right 
 to dedud that profit from the charges of 
 the General Farm, in order to form an ex- 
 at£l idea of the real flate of the fifcal ex-- 
 pence^ 
 
 ÏT
 
 THE FINANCES OF FRANCE. ^5 
 
 It has been feen in the firft chapter, 
 that I have eftlmated the profit of the 
 commercial agents at only two millions^ 
 under the fuppofition, that the price of 
 fait and tobacco was not to be raifed by any 
 tax whatever, and that the firft advances 
 were limited to a moderate capital. 
 
 Now, if we join the two articles of 
 deduction which I have mentioned, one 
 of three hundred thoufand livres, and the 
 other of two millions, and if we dedu6t 
 thefe fums from the charges above men- 
 tioned incurred by the general farm» 
 namely twenty-four millions fix hundred 
 thoufand livres, the real fifcal expences 
 will amount to - - 22,300,000 livres. 
 
 That fum compared with one hun- 
 dred fixty-lix millions the total amount of 
 thefe taxes, makes 13 A- per cent. 
 
 7. This article amounting to the fum 
 of fifiry-one millions five hundred thoufand 
 livres in the Hatement of the taxes, con- 
 fills of tiie excife duties and other aialogous 
 P 2 "col-
 
 76 THE ADMINISTRATION OF 
 
 colle(ftions made by the general admiiiiflra- 
 tion for the king. 
 
 The falarlesof fubalterns and the charges 
 of every kind, whether in Paris or in the 
 provinces, amount to about feven millions 
 one hundred thoufand livres, including the 
 prohts made by the Receivers on that part 
 of the coUedion which they may remit 
 in bills of exchange at two months fights 
 
 The perquifites of the adminiftrators 
 for the king are divided into twenty-five 
 Ibus*, and confifl: of a fixed profit, and 
 of a progreffive (hare in the augmentations 
 of the collerions. For e3.ch. fous fecurity has 
 been given to the fum of one million one 
 hundred thouland livres, nine hundred 
 thoufand of which, bear an intereft of five 
 r)er cent, and the other two hundred thou- 
 
 * By the word fous^ we nnderfland, in aiFairs of 
 ■i'lnancos, a fubdivifion of interefl, and there are more 
 or lefs fousy according to the multipHcation of theje 
 fubdivifions ; this form has been adopted, to render 
 accounts more clear between partners, whofe capital; 
 ?rcnotin equal proportion. 
 
 fànd
 
 THE FINANCES OF FRANCE. 77 
 
 fand, feven per cent, this laft fum may be 
 re-imburled at the king's option. 
 
 There is another /^z/i, divided betwixt 
 the principal clerks; the profits of which 
 are flated among the expences for lalaries. 
 Three years of an abundant vintage have 
 fucceeded each other, and as far as I have 
 been able to judge from the diftance at 
 which I now am, tiie collections have at 
 leaft been well kept up; thus the cafuai 
 profits of the adminiflrators for the king, 
 which principally confift in a (hare of the 
 augmentation of the revenue, mufl: have 
 been more confiderable than what they are 
 rated at, and by joining thereto, the pound- 
 age allowed to them, on the new tax of 
 a penny on twenty, the certain and cafuai 
 profits mufl: amount to lixty thoufand livres, 
 which fum multiplied by tvv-enty-tive pro- 
 duces one million five hundred thoufand 
 livres t- The 
 
 t This eftirnation of the profit made by the ad- 
 niiniftrators for the king is the more probable, in as 
 much, as they have alked leave, and have obtaiiied 
 it, to form their account of their fhares on the a\ig- 
 î:îtnration of the produce (not on the average of fix 
 P 3 years
 
 70 THE ADMINISTRATION OF 
 
 The two articles of expence, which I 
 have juft now mentioned the firft of 
 
 feveii 
 
 years, as I had eflablifhed it, but on every year fe- 
 parately : thefe two different modes of fettling their 
 accounts are not however equivalent to each other, 
 with regard to the king's interefts, when the pound- 
 age allowed to thefe admlniftrators on the augment- 
 ation of the produce, is progreffive, that is to fay, 
 when it amounts to a greater fum on the fécond mil- 
 lion of augmentation than on the firft, and fo on to 
 the end. 
 
 Let us convey a clear idea of this, by an exagger- 
 ated fuppofition. 
 
 The firft year, there is an augmentation of a mil- 
 lion on the produce of the duties colle£led by thefe 
 adminiftrators. 
 
 The fécond year, that augmentation amounts to 
 five millions. 
 
 If therefore thefe adminiftrators for the king are 
 allowed a progreffive Ihare of five per cent, on each 
 million of augmentation, and if their accounts are 
 fettled yearly, they will make a profit of fifty thou- 
 fand livres, on the firft year, and of feven hundred 
 and fifty thoufand, on the fécond, which is eight 
 hundred thoufand livres for the two years. 
 
 But
 
 THE FINANCES OF FRANCE. 7^ 
 
 leven millions one hundred thoufand livres 
 and the other of one million five hundred 
 thoufand, caufe the expenceof the colledion 
 made by the general adminiftration for the 
 king, to amount to about 8,600,000 livres. 
 
 And thi5 fum compared with fifty-one 
 millions five hundred thoufand livres, the 
 total of the collection for that article, is 
 In the proportion of 161^ per cent. 
 
 Bl't let us HOW re-unite the augmentation of the 
 produce of the duties during thefe two years, arid 
 allot one half of it to each year; there will be three 
 snlllions for each, and the profits being in the "pro- 
 portion of five per cent, on the fijft million, 
 ten per cent, on the fécond, and fifteen per cent, 
 on tiie third, will amount to three hundred thou- 
 fand livres yearly, which makes fix hundred thoufand 
 livres for two years; but that profit would have been 
 eight hundred thoufand livres, by the other mode 
 £»f calculating it. 
 
 This explanation, though fomewhat prolix and 
 difficult to comprehend will not be of an indiffèrent 
 nature, though it were of no other ijfe but to fhow 
 by one example, that adminiilration ought to be 
 extraordinarily vigilant, that it may not lofe its way 
 in the labyrinth of its finances. 
 
 P ± This
 
 8o THD ADMINISTRATION OF 
 
 This refult would be lefs, if, according 
 to a cuftom, which I put in practice, the 
 expences were compared to the totaHty 
 of the colleélion of that administration, 
 before the fums paid to it as a compor 
 fition for fome articles, were deduced from 
 that colle6tion ; but this laying out of 
 the money which would take place in any 
 other of the king's receiving offices, coll: s 
 nothing to the adminiftrators; and the taxes 
 laid for the payment of thofe comportions 
 are what occalion the expences of colleclion. 
 
 8. This article or fortv-one millions, 
 comprehends that part of the colle(ftions 
 in the adminiflration of the royal demefnes, 
 which muil be reckoned among the taxes paid 
 by the nation. 
 
 The expences incurred by this adminif- 
 tration for falaries and gratuities to fub- 
 laltcrns, and for charges of every kind in 
 Paris, and in the provinces, amount to about 
 four millions {even hundred thoufand 
 livres, including the profits made by the Re- 
 ceivers, who are allowed to pay in the money 
 in bills of exchange at two months fight. 
 
 The
 
 THE FINANCES OF FRANCE. » Ï 
 
 The capital of the adminiftrators of the 
 demefnes being divided into twenty- five 
 fotis^ is fimilar to that of the excife ad- 
 mini ft rators ; and by eftimating likewife, 
 the fixed and cafual profits of each fous 
 at fixty thoufand livres, this expence w^ill 
 alfo amount to one million five hundred 
 thoufand livres. 
 
 There is likewife, a twenty- fixth fous 
 for the principal clerks, the profit of 
 which is compriled in the expeiices of the 
 falaries. 
 
 But we mufl dedu6l from thefe two arti- 
 cles, amounting together to fix millions two 
 hundred thoufand livres, that part of the 
 falaries of fubalterns, of the general charges 
 and of the profits of the adminiftrators, 
 which belong to the collection of the re- 
 venue on the real demefnes, the forefts, 
 ;md the duties paid to the king as lord of the 
 manor, which revenue I have not includ- 
 ed, nor had a right to include in the 
 taxes. This objeâ: of deduClion may be 
 cftimated at about - 900,000 livres. 
 
 There
 
 82 THE ADMINISTRATION OF 
 
 There remains therefore, to be ftated as 
 the expence of that part of the collcdion 
 of the admmiftration of the demefnes, 
 which mufl be reckoned among the taxes 
 paid by the people - 5,300,000 
 
 And this fum is in the proportion of 
 of 12^^ per cent, on - 41,000,000 
 
 9. This article given for one million 
 one hundred thoufand livres in the ftate^ 
 ment of the taxes, confifls of the collections 
 made by the farm of the markets of Seaux 
 and Poifly. 
 
 The charges and profits of the Farmers 
 amount to about - 300,000 livres, 
 
 That is 27^, per cent, on the whole. 
 
 But the Farmers are obliged to make 
 advances of money to the butchers of Paris, 
 and they run fome rifks in that tran- 
 fadtion ; this inftitution which belongs 
 partly to the exchequer, and partly to the 
 adminftration of the Farmers, prevents the 
 fellers of cattle being difcouraged by the 
 neceffity of giving credit ; and the police 
 4 ha?
 
 THE FINANCES OF FRANCE. 83 
 
 has required this eflabhfhment, as a means 
 of leciiriiig a plentiful fupply for Paris, 
 and of preventing fudden advances in the 
 
 prices. 
 
 ID. The pofl-ofEce revenue of which 
 this article confiflis, amounts to ten mil- 
 lions, three hundred thoufand livres, as has 
 been feen in the ftatement of the taxes; 
 but as I have already obferved, that this 
 branch of adminiifration has a public 
 fervice for its objedl:, and that the ex- 
 pences would exift nearly as they are, even 
 if the king received no revenue from this 
 eftablifliment, we cannot include them in 
 the ftatement of the charges on the collec- 
 tion of the taxes. 
 
 II. This article of one million, one 
 hundred thouland livres is the produce of 
 the leafc of all public vehicles. 
 
 The fame obfervation, therefore, as for 
 the poft-office, is to be applied to it. 
 
 12. This article of five hundred thoufand 
 
 livres
 
 84 THE ADMINISTRATION OF 
 
 livres coniîils of the pront the king receives 
 on the coinage of the fpecie. 
 
 There are no other charges but thofe 
 of coin";ge, and as thefe charges would 
 exift even if the king had no profit on 
 this branch of adminiftration, there is no- 
 thing to carry to the expences of col- 
 lection. 
 
 13. This article of eight hundred thou- 
 fand livres confifts, as we have alreadv 
 feen, of the king's profit on the manu- 
 facture of gun-powder; and I have before 
 obferved, that the charges incurred for 
 management, when regulated with good 
 oeconomy, did not exceed the expence 
 which a manufacture of that extent re- 
 quires ; lo that the revenue which the 
 king receives from tlie direction of the 
 gun-powder mills does not furnifh any 
 article for the (tateqient of the expences of 
 cplle6ling the national taxes. 
 
 It will be proper on this account to 
 refer to what J have faid concerning gun- 
 powder
 
 THE FINANCES OF FRANCE. «5 
 
 powder, the mint, the poft-office, and the 
 public vehicles, Chap. I. on the taxes. 
 
 1 4. This article,which relates to the royal, 
 and the other lotteries, amounts to eleven 
 millions five hundred thouiand livres in 
 the ftatement of the taxes, becaufe the 
 lofles of the advencurers rife nearly to that 
 fum. 
 
 The falaries of the diftributors of the 
 tickets at Paris and Lyons, the accident- 
 al lofies, the charges of printing, and 
 every other incident, amount to 
 
 600,000 livres. 
 
 The fix Managers, and the Treafurer- 
 General have depoiited as a fecurity, the 
 fum of five hundred thoufand livres each; 
 their profits partly depend on the amount 
 of the produce of the lotteries ; and the 
 total of thefe fixed, and cafual allowances 
 has been eftimated at more than 
 
 250,000 livres. 
 
 A seventh Manager has been lately 
 appointed. 
 
 5 The
 
 86 THE ADMINISTRATION OF 
 
 The dediidlions made by the office- 
 keepers on the amount of the receipt, far 
 their own profit, nuift be eftimated at 
 1,500 or 1,600,000 livre?. 
 
 The totality of the three foregoing articles, 
 which comprife all the charges of the 
 collection of the royal and other lotteries, 
 amounts to - - 2,400,000 livres. 
 
 And that fum compared with the lolTes 
 of the adventurers, is in the proportion of 
 20^4 per cent. 
 
 It is eafy to conceive, that the deduc- 
 tions made by the office-keepers being pro- 
 portional to the extent of the receipt, 
 thefe deductions form a confiderable object, 
 when compared with the tax reprefentcd 
 by the lofles of the adventurers ; and from 
 this comparifon, which is the only exaft 
 one that can be drawn, we lee how ex- 
 penfive this fpecies of taxation is, in the 
 colle6lion. 
 
 1.5. Tpiis article confifls of the receipt 
 of the cafual revenues, amounting to five 
 
 mil-
 
 THE FINANCES OF FRANCE. 8;; 
 
 millions feven hundred thoufand livres. 
 The charges of coUeâiion are moderate, 
 becaufe the new incumbents of offices muft 
 come of their own accord to the Receiver, 
 to obtain his receipt, without which their 
 patent cannot be fealed under the great 
 feal. 
 
 I HAD reduced thefe charges to lefsthan 
 one hundred thoufand livres ; but the aug- 
 mentation of falary granted to the Treafurer, 
 the re-eftablifliment of the llamp duty on 
 the receipts, &C.&C. have raifed the charges 
 of coUedion, I believe to about 
 
 140,000 livre.;. 
 
 That is 2. 4o per cent, on the whole. 
 
 16. This article ccnfifts of the collec- 
 tions of th.Q marc ^'or* duties amounting 
 to one million {o-Ytn hundred thoufand 
 livres ; the charges of colleâiion are like- 
 wife moderate, from nearly the lame caufes 
 
 * The marc dor is the name of that tax which is 
 levied tipon the new incumbent, upon every ahena- 
 tion of lalcable offices, and which varies accordinz to 
 the offices on which it is laid. 
 
 as
 
 38 THE ADMINISTRATION OF 
 
 as thofe of the preceding article : thus; 
 the poundage granted to the treafurer a- 
 mounting to an eightieth part ; fundry offi- 
 cial expences, and the charges of keeping 
 the accounts, amount only in the whole 
 to about - - 40,000 livres. 
 
 That is 2/^ per cent, on the total. 
 
 The treafurer of the marc d'or, and that 
 of the efcheats, receive moreover, five per 
 cent, for the fine of their offices, with- 
 out any dedudion. 
 
 ly. This article of ten millions five 
 hundred thoufand livres confifts of the pro- 
 duce of various duties on the obje6ls of 
 confumption, levied by the provinces, where- 
 in the fiâtes aiTemble. 
 
 The extent of the general charges and 
 of the profits of the Farmers-General on 
 this part of the colle(fl:ions, is extremely 
 unequal. 
 
 The mofi: confiderable collection is that 
 made in Britany; it is called the^ farm of 
 
 obli-
 
 THE FINANCES OF FRANCE. 89 
 
 Mgaiions ; and it is alio, the moft expen- 
 live. 
 
 I ESTIMATE the total expence occafioned 
 by the colledion of thefe various duties at 
 about - - - 1,700,000 livres. 
 
 And that expence compared with ten 
 millions five hundred thoufand livres, is 
 167 per Gent, on that fum. 
 
 18. This article of eleven millions, is 
 the totality of the taxes levied on the clergy 
 of the kingdom. 
 
 The charges of colle6lion confifts, for 
 the clergy of France, of a part of the ex- 
 pences of their general aflembly, which is 
 held once in five years; of one hundred 
 and thirty- two thoufand livres allowed to 
 their Receiver-General, and of the falaries 
 allowed to the private Receiver of each 
 diocefs, the expence of which amounts to 
 about two hundred and fifty thoufand 
 livres. The clergy of the conquered pro- 
 vinces, have alfo private Receivers in each 
 diocefs; but they pay in the money they 
 
 Vol. L Q^ have
 
 CO THE ADMINISTRATION OF 
 
 have com|)ounded for, to the Receivers- 
 General of the finances, who allow thcnT 
 a poundage on that collecllon. 
 
 The total of thefe various ohjedls a- 
 mounts to fomething more than 
 
 500,000 livres. 
 
 And that charge compared with eleven- 
 millions, is 4 A- per cent, on the whole. 
 
 19'. This article amounting to twenty- 
 feven millions, confifts of entering duties,: 
 and other conceffions 1-evied for the proiir 
 of towns, corporations, chambers of com- 
 lî^erce, and hofpitals. 
 
 It is im.poi^lole to know with certnin- 
 ty, the charres of colledlinsr fo s^reat a 
 Variety of objeéls ; the ufaal px-oportion 
 rs from fifteen to fixteen per cent, but 
 the duties that belong to the. city and 
 hofpitals of Paris, being additional duties 
 to thofe levied for the profit of the king, 
 the General Farm colkas them free of 
 charges, excepting fome gratuities allowed 
 to the officers employed m that colled i- 
 
 on
 
 TPIE FINANCES OF FRANCE. 9Ï 
 
 oh ; and as thefe duties conll{l of nearly 
 one-third of the whole of the grants of 
 the kingdom, I do not believe I am much 
 miflaken in eflimatmg the general expence 
 at - - 3,000,000 livres. 
 
 And that expence compared with twenty- 
 ievtn millions is 11^ per cent, of the 
 whole. 
 
 20. This article of nine hundred thou- 
 fand livres, confifts of the excile duties at 
 Verfailles. 
 
 1 SHALL eftiinatethe expences of this col- 
 le£lion, which I am not exactly acquainted 
 with, at about - 150,000 livres. 
 
 According to which it would be 16} 
 per cent. 
 
 2 1. This article of fix liundred thou- 
 fand livres ecnfiflis of the taxes levied in 
 Corfica. 
 
 The expences of collection amount to 
 
 about - - 70,000 livres. 
 
 Q2 That
 
 pa THE ADMINISTRATION OF 
 
 That is 1 1-^- per cent. 
 
 2 2. This article is the tax levied as a 
 compenfation for the quartering of the 
 French and Swifs guards ; and it amounts 
 to - - 300,000 livres. 
 
 I SHALL eftimate the charges at 
 
 15,000 livres. 
 
 ThAt is 5 per cent. 
 
 23. This article is formed of various ol>- 
 je^ts, amounting to - - 2,500,000 livres. 
 
 We can only eAimate by approxima- 
 tion, the expences of fo great a variety of 
 trifling receipts, and I fhall fix this object 
 at - - - 250,000 livresw 
 
 Which makes id per cent. 
 
 . 24. This article of two millions fivt 
 hundred thoufand livres, confifts of divers 
 duties granted to Prince's of the blood, 
 and to= the mortgagees of the king's de- 
 
 mefnes. 
 
 I SHi\LL
 
 THE FINANCES OF FRANCE. q^ 
 
 I SHALL eilimate the charge at 
 
 250,000 livres. 
 
 This i-s likewile 10 per cent. 
 
 25. This article confifls of the value of 
 perfonal labour, and of the contributions 
 in lieu of it, applied to the repairing and 
 making of highways. 
 
 If the highways were maintained, or 
 made by payiiig the labourers wdth the 
 produce of a tax, that fhould be levied 
 on each diflricfl, the charges of the col- 
 kclion of that tax would be limited to the 
 falary of the colleâ:or, coinraorily fixed at 
 a fortieth part, but the valuation of the 
 fefvitudes forming in the actual flate of 
 things, the greatefl part of what is requir- 
 ed for the making and maintenance of the 
 highways, and that tax levied in labour not 
 being fufceptible of a calculation for charges 
 of colIe6llon, I fhall not form an article of 
 it, in the account of which I here give only 
 the flrfl elements. 
 
 0^5 26. This
 
 94 THE ADMINISTRATION OF 
 
 26. This article, in the ftatemcnt of 
 the taxes is compoled of the charges of 
 diftrefs and feizure occafioned by the levy- 
 ing of the impofts ; it is not a public 
 charge belonging to the expences of col- 
 ledlion, becaufe it brings no advantage to 
 the exchequer. 
 
 27 and 28. Militia and quartering of fol- 
 diers. 
 
 The fame obfervation holds good for this 
 article. 
 
 29. Indire6l tax occafioned by the effedls 
 of fmuggling. 
 
 To v^hich the fame obfervations may 
 likewife be applied. 
 
 RECAPI-
 
 THE FINANCES OF FHANCE. p5 
 
 RECAPITULATION 
 
 OF THE 
 
 iS X P E N C E S OF COLLECTION. 
 
 X I V R E S. 
 
 Î. Two twentieths 
 
 2. Third twentieth 
 
 3. Land tax - ) 12,600,000 
 
 4. Poll tax - J 
 
 5. Local impofts - - 50,000 
 
 6. The general farms - 22,300,000 
 J. The general adminiftratlon 
 
 for the king - - 8,600,000 
 
 S. The adminiûration of the 
 
 rojal demefnes - 5,300,000 
 
 9. The leafes of Seaux and 
 
 Poilfy - - ^ 30Q,opç 
 
 JO. Adminlftration of the poft 
 office - ^ ^ 
 
 11. Leafe of the public ve- 
 
 hicles - - - 
 
 12. Mint - - - 
 
 1^. i\dminif}:ration of the gun 
 powder mills 
 
 49,150,000 
 Q4. Brought
 
 96 THE ADMINISTRATION OF 
 
 
 
 LIVRES. 
 
 
 Brought over 
 
 49,150,000 
 
 14. 
 
 Royal lottery 
 
 2,400,000 
 
 15' 
 
 Cafual revenue 
 
 140,000 
 
 16. 
 
 Duties of the mured' or 
 
 40,000 
 
 17- 
 
 Duties colleded by the pro- 
 vinces where the eftates 
 
 
 
 aflemble 
 
 1,700,000 
 
 18. 
 
 The clergy 
 
 500,000 
 
 19. 
 
 Grants to towns, hof- 
 pitals and chambers of 
 
 
 
 commerce 
 
 3,000,00© 
 
 20. 
 
 Excife duties at Verfailles 
 
 150,000 
 
 21. 
 
 Taxes of Corfica 
 
 70,000 
 
 22. 
 
 Tax appropriated to the 
 
 
 
 French and Swifs guards 
 
 15,000 
 
 23- 
 
 Various petty objects 
 
 250,000 
 
 24, 
 
 Duties collected by the 
 Princes of the blood, or 
 by the mortgagees of the 
 
 
 
 king's demefnes 
 
 250,000 
 
 25- 
 
 Servitudes or taxes in their 
 ilead 
 
 
 
 57,665,000 
 
 
 
 Brought 
 
 + >"
 
 THE FINANCES OF FRANCE. 97 
 
 L I V R ES. 
 
 Brought over 57,665,000 
 
 26. Diftrefles and feizures 
 
 27 and 28 Militia and quarter- 
 ing of foldiers 
 
 29. Indirect tax occafioned by 
 the eftedls of fmuggUng 
 
 57,665,000 
 
 Addition to the above articles, 
 in order to make an even 
 fum - „ _ 335,000 
 
 Total 58,000,000 
 
 Thus we fee, that the total of the 
 charges of colieftion amount to about 
 
 58,000,000 
 
 We have likewife fhewn, that the to- 
 tality of the taxes paid by the nation, a- 
 mounts to five hundred and eighty-five 
 millions ; from which deducting twenty- 
 feyeri millions five hundred thoufand livres 
 for the perfonal labour on the highways, 
 and for the charges of diflreffes, and feiz- 
 ures
 
 98 THE ADMINISTRATION OF 
 
 tires, which fpecies of taxes do not form 
 
 an objed of receipt, there will remain 
 
 557,500,000 livres. 
 
 It is with this capital, that we muft 
 compare the expences of coUedion above 
 flated. 
 
 The refult is, 10^ per cent. 
 
 It is worthy of remark, that an error 
 of eleven hundred thoufand livres on the 
 whole of the charges of colle<£lion, would 
 only alter this refult a fractional j^^. 
 
 The expence occailoned by the colledi- 
 on of the taxes, is, I think much lefs 
 than is commonly believed; it is a matter 
 of fa^l, that we cannot exclaim with Ba- 
 bouc, in one of Voltaire's tales, that there 
 are in PerfepoUs^ forty plebeian kings, who 
 hold the empire of Perjia under leafe, and who 
 give a tr fie for it to the monarch. 
 
 The charges of colledion, neverthelefs, 
 though formerly much more coniiderable, 
 are ftill fufceptible of great diminutions ; 
 
 and
 
 THE FINANCES OF FRANCE. pp 
 
 and I fliall endeavour to give a fuccin6l idea 
 of them. There is no oeconomy more ef- 
 fential than that of which the colleâiion of 
 the public money is fufceptible ; ufelefs ex- 
 pences are never more reprehenfible than 
 when they are intimately connefted with 
 the facrifices of the nation; and the contraft 
 ,of the fortunes of a few private people 
 with the general privations, prefents an 
 idea, equally inimical to public order, and 
 to the principles of pure morality. 
 
 CHAP,
 
 lOO THE ADMINISTRATION OF 
 
 CHAP. IV. 
 
 SAVINGS THAT MIGHT BE MADE ON THE 
 CHARGES OF THE COLLECTION MADE BY 
 THE RECEIVEJIS-GENERAL QF THE FI- 
 NANCES, AND THE RECEIVERS OF THE 
 ]LAND-TAX. 
 
 I 
 
 AM obliged to difcufs this part of the 
 expences of coUedling leparately, not 
 becaufe the fpirit of oeconomy may he 
 more particularly applied thereto, but ra- 
 ther becaufe the plan of reform, of which 
 I had laid the foundation, was overturned 
 immediately after my removal from the 
 miniftry; and as fo fudden an alteration 
 might, in future times, eftabljfh a prepof- 
 feffion againft that plan, there w^ould 
 fcarcely remain any hopes of a reinflate- 
 ment of the good principles it contains, if 
 I did not expatiate more amply on this 
 5 point.
 
 THE FINANCES OF FRANCE. IOÏ 
 
 point. In every fcience, a great deal more 
 pains and trouble is neceffary to deftroy 
 errors, than to eftablifh the truth. 
 
 The Receivers-General of the finances, 
 were charged with the collection of the 
 land-tax, the twentieths and the poll-tax in 
 every ge?ierûlite\ or diftri6l of the provinces 
 of eledion, that is to fay, wherein there is 
 a general afleflnient of the fubfidies. Thefe 
 généralités are twenty-four in number, and 
 two Receivers-General were appointed for 
 each : whereof one was charged with the 
 colledions of the firft year, and the other of 
 the fécond, fo that they exercifed their func- 
 tions alternately. Thefe fun£lions were 
 limited to the reception at Paris, of the 
 monies paid in by the colleftors, to the 
 private receivers of each province, knowai 
 likewife under the title of Receivers of the 
 land-tax. 
 
 These Receivers-General bound them- 
 felves, each for his generality, to m^alce a 
 remittance to the royal exchequer, of the 
 produce of the above mentioned taxes, and 
 thefe remittances were made in money, or
 
 I02 THE ADMINISTRATION OF 
 
 in refcriptions drawn in advance, upon tlieif* 
 clerks, who refided in the capital of the 
 province belonging to their department. 
 
 It was thefe forty-eight offices of Re- 
 .ceivers-General, each having a diftind re- 
 ceiving office, that 1 engaged the king to 
 abolifh, and to unite their various functions 
 in the hands of one company confiding of 
 twelve perfons, acling coUeâiively, and 
 having only one receiving-office. 
 
 Th I s inflitution has been changed fmce my 
 removal from the miniflry ; and the forty- 
 eight places of Receivers-General have been 
 re-eftablifhed. Was it rightly done ? This 
 it is important to examine ; and to render 
 this queflion a little more interefling, I 
 ffiall apply this difcuffion to the un folding 
 of a truth well worthy of being attended 
 to, which is, that all propofals relative to 
 fubjedls of finances, have fo many different 
 afpedls, that when we are determined by 
 the report of a fmall number of perfons, 
 guided by the fame interefts, we are liable 
 to be deceived ; for thefe perfons have it 
 always in their power to give feveral leem- 
 4 ingly
 
 THE FINANCES OF FRANCE. lOJ 
 
 iiigly plaufible reafons, as long as the means 
 of refuting them are not underftood. 
 
 I PRESUME, that to induce government 
 to return to the former appointments, nearly 
 this language has been held : every thing 
 ought to engage the minifter to propofe to 
 the king, the re-efî:ablilhmént of the forty 
 eight Receivers - General that have been 
 luppreffed : it is impolhble for twelve per- 
 fons to condu6l fuch an immenfe concern 
 as the annual receipt of one hundred and 
 ûfty millions ; thofe who were chofen to 
 form the new company are themfelves fen- 
 fible of it ; and in fpite of all the zeal they 
 have difplayed to fécond, even againft their 
 own opinions, the views of the preceding 
 minifterofthe finances ; they now acknow- 
 ledge, that this new adminiftration is above 
 their fl:ren2;th, and that a diforder in the 
 accounts muil: neceflarily enfue. 
 
 This is not all ; the public does not place 
 the fame confidence as formerly in the re- 
 Icriptions, fince they are drawn by a com- 
 pany who are not refponfible for the exacl- 
 nefs of the payments : neither were the for- 
 mer
 
 I04 THE ADMINISTRATION OF 
 
 mer Receivers-General, but feveral of thd 
 moiiled men thought fo, and that opinion 
 was favourable to the credit of the refcrip- 
 tions. In fliort, very few of them have 
 been negotiated within the courfe of two 
 months ; this is a facl, which the minifter 
 himfelf may afcertain, if he will inquire of 
 thofe who are employed in this department 
 at the royal treafury, or of its exchange- 
 broker. As to the oeconomy that refults 
 from the new eflablifhment, and which is 
 not very confiderable, it may be nearly 
 brought to the fame point by a fmall dimi- 
 nution on the poundage that was formerly 
 granted to the forty-eight Receivers-Gen- 
 eral. Belides, all the former ideas that were 
 entertained concerning the great fums of 
 money left in their hands, and on which 
 they made a certain profit, are entirely 
 effaced, by an examination of the flate of 
 the new company's receiving-office : we 
 cannot deny, that the preceding minifter of 
 the finances drew from it, in the firft 
 months of its eftablifhment, fome millions 
 of extraordinary fupplies ; but on his re- 
 fignation, the company required the great- 
 eft part of tli;e fums to be refunded by go- 
 vernment :
 
 THE FINANCES OF FRANCE. I05 
 
 vernment ; and at this very moment, the 
 coiledlions it receives, tally exadly with its 
 engagements. In fhort, even though the 
 king was to luffer fome little lofs from it, 
 his beneficence could not refufe to reftore 
 to their rank, forty-eight well born families, 
 feverai of whom have been in the finances 
 for many generations ; and thefe perfons, 
 from motives of the higheft gratitude, 
 would be eager, on every occalion, to give 
 the moil unequivocal proofs of their zeal 
 and fidelity. It is poiiible, that a fingle 
 Receiver in each generality might be fuffi- 
 cient : but the keeping of the accounts will 
 be more eaf}', if there are two, one for the 
 tven years, and the other for the odd. We 
 likewife believe, for the fame reafons, that 
 it would be very proper to re-eftabllfh the 
 former cuitom of having two Receivers of 
 the land-tax in each county of eleclion, who 
 would alternately execute the duties of 
 their oflicei Our anceftors reckoned it pru- 
 dent and wife, and they knew very well 
 what they were about : there is nothing to 
 be got by all thefe innovations, which have 
 more the appearance of fpeculation than of 
 fober refletftions. 
 
 Vol, J. R This
 
 Iô6 trtE ÀDMiNISTRAtlON OP 
 
 This is^, methinks, ail that can be faid 
 m favour of û re-eftablifhment of the Re- 
 ceivers-General, and thefe detached obfer- 
 vations ought, perhaps, to have made fome 
 împrefîîon. Let us now examme whether 
 that impreffion could have exifted, if a per- 
 fon acquainted with the contrary confider- 
 âtions had been confulted. 
 
 Thtô, for inftance, or fomething very 
 like it, would have been my reply. 
 
 It is not the liumerical extent of a col- 
 le6lion, that makes it require a great many 
 officers to manage it, but rather the nature 
 of the difficulties to which that colledion is 
 fubjed. It is abfolutely neceflary, that 
 there fhould be as many land-tax colledors 
 as there are parifhes, becaufe that fundion 
 being looked on as a burdenfome charge, 
 to which every inhabitant mufl: fubmit in 
 his turn, we are obliged to lay it on coun- 
 try people, who have other occupations, 
 and who could not attend to it, if they were 
 obliged to colled, at a diflance from their 
 habitations. Thefe Receivers being more- 
 over refponfible for the exad coming in of the 
 2 fums
 
 THE FINANCES OF FRANCE. IO7 
 
 fums which they are obliged to collecl, 
 they muft neceliarily be enabled to receive, 
 at every inftant, and in fmall portions, the 
 contributions of thofe who are liable to the 
 land-tax. It is likewile neceflary to have a 
 Receiver of the land-tax in every county of 
 eleaion, that the coUedlors of the parities 
 in the fame di drift, may be near the re- 
 ceiving- office, into which they are to pay 
 the money they have received. A princi- 
 pal clerk may likewife be eflablifhed as has 
 been always cuftomary in each generality, 
 in order that the Receivers of the land-tax 
 may be habitually in correfpondence with 
 him, and pay into his hands the money 
 that is to be employed for the difcharge of 
 the refcriptions, or the payment of the vari- 
 ous charges affigned on the produce of the 
 general collerions. 
 
 But it is difficult to conceive how forty- 
 eight principal perfons iliould be neceflary, 
 only to receive in Paris, the reiTiainder, 
 which after thefe deductions, amounts to 
 one hundred and twenty millions, and to 
 pay it into the royal exchequer ; and I do 
 not believe that it would be credited in any 
 R 2 other
 
 Î08 THE ADMINISTRATION OJ^ 
 
 Other country, or that an example of it 
 could be found. 
 
 The two treafurers of the royal exche- 
 quer receive and pay much larger fums al- 
 ternately ; they likewife account for them 
 with the imprefs-office, and vet they do 
 not devote a fourth part of their time to 
 this duty. 
 
 The cû/Jfe d'^efcompte * has paid aWay and 
 received in one year, near three hundred mil- 
 lions ; it has a double adminiflration of 
 money and bank-notes, which requires the 
 greateft regularity ; it keeps the cafh of 
 lèverai banking houfes ; and would be very 
 glad to keep likewife, that of every Receiver- 
 General, and in iliort, of every individual. 
 The adminiftrators of that bank are only 
 twelve in number, and every one of them 
 is befides at the head of a commercial houfe, 
 or has a confiderabie office in the finances. 
 
 '-^- This is a bank originally intended to difcount 
 bills, but which from its late inlHtutioa may with rea- 
 fon be looked on as the national bank of France. 
 
 TtïE
 
 THE FINANCES OF FRANCE. Io6 
 
 The bank of England, which is an im- 
 menfe ertablilhment, has only twenty-four 
 diredors, the greatefl part of whom have 
 ibme other bufinefs to follow. 
 
 I MAY be told, that thefe various com- 
 panies are not obliged to keep up a conti- 
 nual correfpo&dence, like that of the Receiv- 
 ers-General, but what is a correfpondence witl> 
 two hundred and four land-tax Receivers, or 
 even four hundred and eight, if they are alter- 
 nate ? A correfpondeuace more efpecially, 
 which relates to the moftlimple objeds, and 
 is moflly limited to the acknowledgement 
 of the receipt of the monies fent by thefe 
 Receivers, and to reprimanding them, when 
 they are not punctual to their engagements. 
 
 We muft moreover obferve, that this 
 nttention to the pun6luality to the Receivers 
 of the land-tax is fo much the lefs trouble- 
 Ibme, as the King grants a poundage of an 
 hundred and twentieth part, on the amount 
 of that impoft, to be diftributed to thole 
 Receivers, who pundunlly execute their 
 engagements ; and this gratuity belongs to 
 the Receivers General independently of 
 every other poundage, when the land-tax 
 R 3 . Re-
 
 no THE ADMINISTRATION OF 
 
 Receivers have not deferved it ; infomuch 
 that this allowance made by the King, ren- 
 ders the bufinefs of the Receivers-General 
 very eafy for them to difcharge. 
 
 The mofl: effential of their occupations 
 confifrs in the dii counting of bills, and ia 
 transferring their money from one ftock 
 into another, in order to make the mofl of 
 the public money, which they retain in 
 their hand:- for a longer or fhorter fpace of 
 time ; according to circumftances. But 
 this management of the public money, 
 which is peculiar to the aclual fubdivifions 
 of the general receipts, could not have been 
 applied to the conltitution of a company 
 that was to pay into the royal exchequer aU 
 the fums of money that were not immedi- 
 ately demandable from them. 
 
 Those who might be apt to confider the 
 correfpondence of the Receivers-General as 
 a bufinefs, the direction of which muft be 
 divided between forty-eight perfons, would 
 foon be undeceived, if they knew that there 
 are in Europe feveral great mercantile 
 houfes carried on by two or three partners 
 
 who
 
 THE FINANCES OF FRANCE. |H 
 
 who correfpond with nearly a thoufand dif- 
 ferent perfons, and whole letters treat of 
 diverfe affairs, that are continually varying» 
 Laftly, the principal clerk of the finances, 
 whom I had made choice of, a man of moft 
 extraordinary merit indeed, was convinced 
 as well as me, that he fhould have lefs 
 trouble hi the fole chief management of 
 the general receipts, than in the bufinefs 
 pf the department which he was before 
 charged with, 
 
 When I therefore propofed to the King, 
 to appoint twelve perfons to compofe the 
 company that was to perform in future, the 
 functions of the forty-eight Receivers-Gen- 
 eral, it was not from a conviâionof the ne- 
 ceffity of that number ; but becaufe we can 
 only attain to perfeâ:ion by gradations; and 
 I had been thwarted, from the beginning, 
 by the age of thofe whom I had been 
 obliged to chafe in order to pay due regard 
 to the rights of fenio.rity; and alfo by that 
 multiplicity of conliderations which clog a 
 minifter, when he wants to affe6t at once, 
 a great change, both with refped to perfons 
 and to the flate of things. 
 
 R 4 As
 
 112 THÉ ADMINISTRATION OF 
 
 As for the credit of the refcriptions, by 
 what means could it be poffible to per- 
 fuade any man, that thofe which are drawn 
 by a company of twelve perfons, are not as 
 much deferving of confidence, as thofe that 
 are fublcribed by a fingle Receiver-General. 
 In the eyes of reafon, the advantage mull 
 certainly belong to the tiril: method ; for 
 no abufe can poffibly iffue from a collective 
 company : but if we confider only the con- 
 fidence placed in thefe refcriptions, there 
 can be no fuperiority in one method more 
 than in the other, becaufe neither the col- 
 lective company, nor the feparate Receivers- 
 General are anfwerable for the tranfaCtions 
 of government, and it is eafy to compre- 
 hend, that fuch a fecurity could neither be. 
 juft nor reafonable. Befides, experience has 
 already given fufficient demonftration upon 
 this point ; for at the two epochas of the 
 fufpenfion of the payment of refcriptions, 
 namely, in 1759, and 1771 ; the poffeflbrs 
 of thefe bills had not their a£lion of redrefs 
 againft the Receivers-General. The for- 
 tunes of the greatefi: part of thefe Receivers 
 bears no proportion to the amount of the 
 refcriptions they fubfcribe ; and the confi- 
 4; dence
 
 THE FINANCES OF FRANCE, I 13 
 
 dence in thefe bills proceeds both from the 
 opinion that Government is relponfible for 
 them, and from the certainty that thefe 
 affignments are made on the real amount of 
 
 the taxes of each year. 
 
 But, it may be faid, reafbning does not 
 deftroy faâ:s ; and it is certain, that many 
 more refcriptions were negotiated imme- 
 diately after the re-eftablifhment of the 
 Receivers-General ; than in the three 
 months that preceded that event. Were I 
 on the fpot, I might difpute the truth of 
 this allegation ; but admitting it to be juft, 
 no conlequence can be deduced from it : 
 it had been rumoured, that an alteration was 
 foon to take place in the new conftitution 
 of the general receipts ; this was quite fuf- 
 fcient to keep feveral money-holders in 
 fafpence ; the fame has been obferved on 
 e/ery flmilar occalion, and I might quote 
 feveral examples of it. But when the al- 
 teration that was indeterminately predicted, 
 is once effedted, and the regularity of the 
 payments is equally maintained as before ; 
 tlien the negotiations take their former 
 courfe, and commonly they are augmented 
 
 by
 
 ;iI4 THE ADMINISTRATION OP 
 
 hy all the money, the placing out of which 
 had been delayed : I have experienced all 
 thefe various fluduations, both for the bills 
 of exchange dra^.n by the General-farm, and 
 thofe drawn by the private treafurers, at 
 time of the reform of the various depart- 
 ments from which thefe bills were iffued ; 
 but I likewife found, that every oeçono- 
 mkal operation, in a very fhort time, ef- 
 tablifned a greater confidence in them. 
 
 Lastly, we ought not to forget that 
 there is only a certain fum of money cuf- 
 toniarily deftined to be vefted in afiign- 
 ments upon government, and reimburfable 
 at a ftated tirpe ; therefore, unlefs there is 
 a general failure of public credit, when th2 
 negotiation of one fpecies of the public bills 
 fntters' a momen-tary ^lagnation, that of 
 fome others is augmented in proportion; 
 and' whatever facrifices might be made>to 
 favour the circulation of any particular 
 bills, the amount of the public refources. 
 would not be thereby increafed. 
 
 All thefe explanations may be very un~ 
 interefting to many ; but they will ferve to 
 
 warn
 
 THE FINANCES OF FRANCE. 115 
 
 warn adminiftration againft yielding too 
 eafily to the authority of unfupported fa£ls, 
 which the principal agents of the finances 
 Know perfedly how to turn to the beft 
 account, in order to compafs their ends. 
 
 Public confidence weakens daily ; the public 
 Jervice will foon be Jiopped for want of money ; 
 thefe are awful words no doubt ; but in 
 order to difcover the bafenefs or injuflice 
 of fuch alTertions, we have only to fix our 
 attention for a moment on the jfhallownefs of 
 themeans that are pointed out as lufficient to 
 retrieve this pretended failure of credit. It is 
 not to be effe(fted by flri6l oeconomy, by an 
 increafe of regularity, and by redoubled 
 vigilance ; it is only to be compaffed 
 by re-eftablifhing forty-eight Receivers- 
 General, inftead of twelve ; two treafurers 
 inftead of one ; and a greater number of 
 financiers, or a greater regard to their con- 
 veniences, in the diverfe branches of the 
 receipts, or of the expences. What fhallow 
 legiflators for fo great an empire ! What 
 weak counfellors for fuch an immenfe ad- 
 miniftration. 
 
 I MUST
 
 Il6 THE ADMINISTRATION OF 
 
 1 MUST neverthelefs return again to the 
 fubjevft, the particulars of which I muft 
 necefTarily go through; for it is by reful- 
 ing to take pains, that ufcful truths are 
 often imperfectly defended. Without 
 doubt an attempt has been iTiade to re- 
 trench the augmentati-on -of expence that 
 refulted from the re-eftablifhment of the 
 Receivers-General , but where is the ne- 
 ceffity of calculations, in a bufinefs in which, 
 from a {impie moral eftimate, we may give a 
 furejudgment? Forty-eight Receivers Gener- 
 al had been fuppreffed, and inftead of that 
 number twelve had been chofen to conduct 
 colleâ:ively, the new adminiftration of the 
 general receipts ; thefe twelve earneftly 
 defired to regain their former ftation, and 
 the other thirty- fix folicited it with ftill 
 more earneftnefs ; they had each of them 
 a cafhier to pay, and feveral of them had 
 a clerk or two befides ; can it be doubted 
 that the improvement of their circumflances, 
 expelled by the twelve, and the entire 
 profits of the thirty-fix, are fo many bur- 
 thens laid on the King's revenue ; fo that 
 though I fubjoin a calculation to ftrengthen 
 this proportion, I cannot draw from it any 
 
 con-
 
 THE FINANCES OF FRAN'CE. Iiy 
 
 confcquences fo perfuafive as fimple argu- 
 ment. I will go flill farther ; I will fup- 
 pole that the charges of that adminiftratioii 
 reduced to twelve perfons, were higher 
 than when it confifted of forty-eight mem- 
 bers : this facl would only Ihew, that the 
 expences in the plan of reform, have not 
 been regulated with iufficient atten.tlon, 
 and that they ought to be lowered : but as 
 the multiplying of agents could never ap- 
 pear to be the beft means to attain to the 
 moil perfect oeconomy, fo neither is it that 
 which plain common fenfe would point 
 out. 
 
 I HAVE already faid, that infrcad of twelve 
 directors, a Imaller u umber might have 
 been Iufficient, I luppofe fix, more efpecial- 
 ly when the new company Ihould have been 
 hrmly eftablifhed. I likewife think, the 
 charges of management might have been 
 lowered a little ; but a fentiment of huma- 
 nity for the multitude of clerks who had 
 loft their places, inclined me to allow more 
 than were ablolutely neceflary for each new 
 adminiftration. 
 
 J EST I-
 
 tl8 THE ADMINISTRATION OF 
 
 I ESTIMATE the augmentation of annual 
 expence that rcfults from the re-eflablifli- 
 mcnt of the forty-eight Receivers-Gener- 
 al * at near a milhon of livres ; but we 
 
 mufl 
 
 * The poundage allowed them being reduced to an 
 eightieth part, will be, for one hundred and forty-fix 
 millions, which is the annual amount of that part of 
 the taxes on which poundage is allowed livres. 
 
 1,825,000 
 
 This expence is exclufive of the inter- 
 eft at five per cent, paid as a falary on the 
 amount of the fum given in fecurity for 
 rîieir offices ; but as this fum is a debt 
 due by the King, we cannot reckon the in- 
 tereft it bears among the charges of the ma- 
 nagement of the general receipts ; it is like- 
 wife equitable to deduft from thefe charges 
 the tenth of thefe falaries, retained to the 
 King's profit, as the finances of thefe fala- 
 ries is only paid for at common intereft, 
 and this tenth will amount to 150,000 
 
 We muft likewife deduft from 
 this expence the augmentation of 
 the poll-tax paid by the forty-eight 
 Receivers-General, and the duties 
 of the marc d' or i and of alienations, . 
 becaufe all this money is clear pro- 
 fit to the King. - 100,000 
 
 ' — 250,000 
 
 There
 
 THE FINANCES OF FRANCE. II9 
 
 muft llkewife take notice, that their falaries 
 are augmented when any new extraordi- 
 nary 
 
 LIVRES. 
 
 There will therefore remain, for the 
 annual expence of foity-eight Receivers- 
 General exclufive of the intereit of their fi- 
 nance. - - 1,575,000 
 
 The fupprefled company coft in the falaries al- 
 lowed to the twelve diredlors of which it was com- 
 pofed, at the rate of twenty-five thoufand hvres each 
 
 300,000 
 
 The charges of the clerks at Paris and 
 in the provinces amounted to 310,000 
 
 Sundry charges for paper, fire, candles 
 &c. eflimated annually at ^^j^^^ 
 
 Other incidental expences 30,000 
 
 6o,oo3 
 
 B u T as we have compnfed in the above arti- 
 cle of three hundred and ten thoufand livres, 
 the charges formerly paid by the royal exche- 
 quer, for the fervice of the receiving-office 
 belonging to the general receipts, and for 
 the payment of the intereft and reimburfe- 
 inent of the old refcriptions, both which 
 
 Carried over 670,000 
 charges
 
 I20 THE ADMINISTRATION OP 
 
 nary taxes are laid, becaufe thofe falaries 
 confîft of a poundage on every part of the coU 
 
 ledlion, 
 
 LIVRES. 
 
 Brought over 670,000 
 charges amounted fo feventy thoufand 
 livres, exclufive of the rent of the houfe^ 
 where the board is held (which rent is now 
 reprefented by its capital, becaufe the houfe 
 has been bought by the King) we mull 
 deduâ; this fum from the above 70,000 
 
 There remains for expences of manage- 
 ment - - 600,000 
 
 Thus the forty-eight Receivers -General 
 coft - - 1,575,000 
 
 Whilst the expences of the fupprefled 
 company amounted only to 600,000 
 
 Which is an augmentation of ex- 
 pence in the firft outfet amounting to 975,000 
 
 We have not reckoned, in the charges of the fup- 
 prefled company, nor in thofe of the forty-eight Re- 
 ceivers-General, the fees of the impreft-office, becaufe 
 thefe fees have always been paid by the King, and will 
 fo continue to be ; but as thefe charges are high, it 
 it would perhaps have been reafonable to have moder- 
 ated
 
 THE FINANCES OF FRANCE. 121 
 
 Icaion, whereas the admnilflration that 
 I had eflabUlhed, had fixed emoluments ; 
 
 thus, 
 
 2ted them, if the reunion of the general receipts in one 
 fmgle conipany, had fimplified the manner of keeping 
 the accounts. 
 
 We do not include irl the expences of the new com- 
 pany, the money which may have been allowed to the 
 fix Receivers-General who annually vifît the provinces, 
 and which may amount to from thirty to forty thou- 
 fand livres ; becauie it is not ail annual, neceflary 
 charge, and befides thefe vilks being a new inftitution 
 relative to the improvements, we cannot look on thefe 
 extraordinary charges as an expence inherent to the 
 management of the general receipts. 
 
 The charges of the carriage of the liioney from the 
 provinces to Paris, muft not be included among the 
 charges of management of the fuppreffed company, be- 
 caufe they only take place for that part of the refcrip- 
 tions, which being payable in the provinces, have been 
 accepted to be paid in Paris two months later, and by 
 that means, the iiiterefl of the rrioney during that time 
 is more than a compenfation for thefe charges of car- 
 riage: the Receivers General know it well, and thev 
 are continually folicitlng at the royal exchequer for 
 leave to pay the greateft part of their refcriptions in 
 Paris. This explanation probably may be intelligible 
 only to men bred to the finances ; but as in thefe mat- 
 ters, they only Ib.ow to the miniilers what they pleafe,
 
 122 THE ADMINISTRATION Of 
 
 thus, for example, the third twentieth oc- 
 cafions an extraordinary annual expence of 
 two hundred and feventy thoufand livres, 
 for the jpoundage alone granted to the Re- 
 celvers-Gene^ral, which fum is not carried 
 to the comparative calculation which I have 
 juft now prefented. Laftly, the 'King will 
 be deprived of making ufe of the funds, 
 which form an additional profit for the 
 Receivers-General, and there can be no 
 doubts raifed on the reality of that profit, 
 becaufe the Receivers of the land-tax are 
 obliged to pay the money they colleâ: into 
 the hands of the Receivers- General, a month 
 before the time the latter are obliged to dif- 
 charge their engagements with the royal 
 exchequer ; it even happens that in the 
 generalities, where the payment of the 
 taxes comes in with facility, that the Re- 
 ceivers of the land-tax pay before the time 
 appointed, and as thofe who are not exact 
 to that time lofe the gratuity of an hun- 
 dred and twentieth part, allowed by the 
 King, and that gratuity devolves to the 
 
 it may not be wholly ufelefs to keep their attention on 
 the watch, by a few hints. 
 
 Receiver
 
 THE FINANCES OF FRANCE. i:»^ 
 
 Receiver-General, we may clearly perceive 
 that this management turns always to their 
 advantage ; they have llkewife other in- 
 dulgences allowed them in not paying the 
 charges affigned on their receipts, at the 
 ftated time ; laftly, they have the libert}^ 
 of paying at Paris, the greatefl part of the 
 money they have received in the provinces, 
 vmd they pay it at a more diftant term, than 
 the time ftipulated in their contrats. This 
 delay of payment is given them as an in- 
 demnity for the neceflary charges of the 
 carriage of the money from the provinces to 
 Paris ; though even then, thefe charges 
 are v^ery often faved, by their reciprocal pay- 
 ments to each other, the fartheft from 
 Paris to the next farthefl:, and fo on to the 
 capital itfelf. 
 
 In a word, all thefe profits vary accord- 
 uig to the fpecial indulgences granted to the 
 Receivers-General by the conditions of 
 their original agreement; and it is eafy 
 to conceive, what advantages fuch a corps 
 conftantly kept up mufl: have, at one time 
 or other, more efpecially as the indulgences 
 S 2 granted
 
 124 THE ADMINISTRATION OF 
 
 granted to a few who are in favour, fcrve as 
 a title for the demands of others. 
 
 I SHALL not expatiate any longer on thefe 
 particulars ; it is fufficient for me to have 
 pointed out the different modes of keeping 
 the public money in their hands, which 
 augment the known falaries of the Receivers- 
 General ; and though thefe indirect profits 
 were now to be efli mated only at a million 
 yearly, who can anfwer for it, that at fome 
 future time they will not be more confider- 
 nble ? Moreover, the pofitive fa6l:s that I 
 am acquainted witli, ftrengthen thefe re- 
 iledions : five Receivers^General have flood 
 in need of fupport during my adminiifra- 
 tion: it became neceffary for me to oblige 
 them to lay open the fituation of their affairs; 
 and the refult was, that, by their own con- 
 teffion, they had coiieâ:ively kept in their 
 hands for a number of years pad, near five 
 millions of the King's mone}^, of which 
 ilim, the fecurities for tlicir offices could 
 only difcharge a part. It is alfo a confider- 
 ation which may be ranked among the dif- 
 advantages of the rc-eltablifliment of the 
 Receivers-General, that the depofit for the 
 
 new
 
 THE FINANCES GF FRANCE. 1 25 
 
 new places, being only a transfer of the de- 
 pofit of the former ones, the King remains 
 debtor in a large fum, on which he pays 
 ûve pej: cent, intereft, whereas that fum 
 •might have been greatly diminiflied by 
 making equitable compofitions for the ar- 
 rears due by feveral of the Receivers-Gen- 
 =.eral, if their accounts had been definitively 
 fettled, 
 
 ÎF in oppofition to thefe various expla- 
 iîiations, it ihould be attempted to be proved 
 from the records of the new adminiftratioij 
 :eilablilhied under my miniflry, that the pror 
 iits on th/5 pubilc money were very trifling, 
 Ave could not forbear enquiring Jthe canfe of 
 that refult, and then it would no doubt be 
 perceived, that this eftablifhment not 
 having lafted a whole year, it was impoffi- 
 ble to acquire any determinate ideas on the 
 lubjed; it would be feen however, that 
 •in the fîril; months of this eftabliûiment I 
 ■caufed i'everal millions, whicli lay, unpro- 
 fitably for the public, in the receiving-offices, 
 ito be paid in to the royal exchequer; it 
 would be feen, that the warrants for the 
 ;land-tax were drawn up very late in that 
 S J year,
 
 IZ6 THD ADMINISTRATION OF 
 
 year, on account of the alterations occa'. 
 fioned by the edid of 1780, fixmg pofitively 
 the rate of that tax ; it would be found 
 that from the very moment when the di^ 
 re6lors of the new adminiftration entertain- 
 ed hopes of recovering their former places, 
 the zeal required to improve the advantages 
 of an eftablifhment, the overthrow of which 
 they wifhed for, could no longer be ex» 
 pefted from them ; in fhort, it would be 
 feen, that as foon as the Receivers-General 
 were reftored, they immediately began to 
 retain a great deal of the public money in 
 their hands. I might quote fa<fls flill more 
 particular; butin this fpecies of difcuffion, 
 the moft evincing circumftances are too 
 nearly connected with the perfons interefled 
 in them, to admit of fuch reference. I 
 have already entered too deeply into thefe 
 elucidations, and it is painful to me to have 
 been obliged to call in the aid of contro- 
 verfy, to fupport principles that are fo evU 
 dent to common fenfe. 
 
 We may, neverthelefs, difcover in the 
 midft of thefe brambles, the Ihoots of an 
 important truth, which is, thfit of all the 
 
 public
 
 THE FINANCES OF FRANCE. 1 2^ 
 
 public arrangements of a minifter of the 
 hnances, thofe which eftabhfh eoconomy 
 are the moil difficult, and for this reafon, be- 
 caufehe is obliged to combat perfonal intereft 
 hand to hand, though but weakly fupport- 
 ed by the public opinion, which can only 
 be fufficiently enlightened to great objects; 
 and though it may perhaps, approve of oeco- 
 nomical principles, it is entirely guided 
 by popular rumour, whenever its opera- 
 tions become complicated; and in all mat- 
 ters of finance, there are a thoufand clamor- 
 ous tongues prepared to drown the voice 
 of a reformier. 
 
 The utility however, of uniting the dif- 
 perfed functions of the Receivers General 
 under one adminift^ation, cannot be right- 
 ly judged of from calculations alone : for 
 this very inftitution was likewife eflential,in 
 order to come at the knowledge of diverfe 
 particulars highly interelling to the people, 
 and to trace them ftep by ftep. This 
 method of management enables the minif- 
 ter to inlpecl and moderate with greater 
 eafe, the ieverities made ufe of in the 
 colle<5iion of the taxes; it enables him to 
 S 4 ac-
 
 128 THE ADMINISTRATION OF 
 
 acquire a more fubftantial, and efpecially 
 a more certain knowledge of the motives 
 that ought to engage him to prolong the 
 time of payment in Ibme provinces, beyond 
 the ftipulated periods ; but w^hen the general 
 receipts are adminiftered by forty-eight 
 perfons, each of whom has made his own 
 conditions, and who are all guided by pri- 
 vate intereft, then the minifler becomes 
 diffident, and confounds the juil: and rea- 
 fonable remontrances of the contributors, 
 with the habitual endeavours of the 
 Receivers-General to obtain frefh de- 
 lays; and by acuftoming himfelf to look 
 on thefe receivers as his adverfaries, he 
 cannot always polTefs that enlightened 
 juftice, which alone can warrant the pru- 
 dence of his determinations. In (hort, 
 without extending thefe obfervations any 
 farther, it will eafily be perceived, that 
 there exifls a great difference between a 
 divided and difperfed adminiftration, and 
 that, which affembling under the eyes of 
 the minifter of the finances, prefents to him 
 a limple flatement, no particulars of which 
 can be fufpe<5]:ed of untruth. 
 
 The
 
 THE PINANCES OF FRANCE. 1 29 
 
 The multiplicity of the receiving offi- 
 ces, and the augmentation of the number of 
 the revenue officers are likewife fources of 
 great inconveniencies ; but as thefe conli- 
 derations will be difculled more at length 
 in the fucceeding part of this work, I fhall 
 not enlarge upon them in this place. 
 
 I DO not know whether thev were in 
 earneft in infifting on the juftice of the 
 facrihces due to forty-eight families, who 
 by the fuppreffion of the Receivers-Gene- 
 al were deprived of a rank they had 
 inherited from their anceftors : the great 
 length of time fpent in the fervice of the 
 general collection, it cannot be denied, is 
 only an uninterrupted enjoyment of the 
 means of accumulating an immenle fortune. 
 We cannot therefore reckon fuch claims in 
 the number of thole, that acquire a right to 
 the public gratitude. Belides, though the fav- 
 ing of one or two million, may be thought 
 little of, it is neverthelefs true, that with 
 nearly fiich a fum, the funds deftined for 
 charitable purpofes might be doubled, or the 
 pay of the foldiers augmented a penny 
 
 a-day
 
 IJQ THE ADMINISTRATION OF 
 
 a-day; and from this one confideration 
 alone, not only the pretenlions of the 
 forty-eight Receivers-General, but even 
 many others ftiH more refpedable, entirely 
 lofe their force. 
 
 Persons the moft indifferent to trifling 
 favings would be fenfible of their value, if 
 each of thefe retrenchments was immediately 
 eaTiployed in fome beneficent, or public under* 
 taking : but when thefe favings ferve only, 
 as I unhappily experienced, to remedy by 
 flow degrees, fome diforder not publicly 
 known, or to delay for a time, the mil- 
 chief done by unforefeen evils ; neither 
 the fame gratitude nor the fame juflice 
 can be expelled from the public. 
 
 I HAVE only one more obfervation to 
 make ; the preamble of the edi6l that re- 
 eftabliihed the Receivers-General in the 
 month of Odtober 1781, gives as a reafon 
 in fupport of this determination, that, 
 thefe fame Receivers-General had been fup- 
 prefled in the year 1719, and in 1721, it 
 had been found neceflary to reftore them. 
 3 ^"t
 
 THE FINANCES OF FRANCE. I31 
 
 But has the king been told that in 171 9, 
 that fuppreifion was not made from any 
 views of prudence or oeconomy ? It had 
 been refolved to charge the Eaft India 
 Company with the adminiftration of the 
 general receipts, from the fame motives 
 that determined the regent to charge that 
 company alfo, with the colle6lion of ahnoft 
 the whole revenue of the ftate, the man- 
 ap"ement of the mint, the exclufive trade 
 to China, Africa, the Ealt and Weft In- 
 dies, and the operations of Law's bank. 
 Such a fyftem, which miftook exaggera- 
 tion for great ideas, confufion for genius, 
 and the infatuation of the public for a 
 mark of confidence, could not lafl long ; 
 and from the moment of its failure, every 
 different branch of management of which 
 it had been compofed, returned to its 
 former adminiftrators ; whilil: the defireof 
 making new alterations, was fo much the 
 more weakened, by the great dread of 
 innovations with which the fubverfion of 
 that fyftem had filled the nation. 
 
 The
 
 IJ'Z THE ADMINISTRATION OF 
 
 The financiers, and thofe connected with 
 them, may hereafter, quote with ftill 
 more confidence, the re-eflabhfliment of 
 the Receivers-General in 1781 ; and as fuch 
 an example, if it ftood detached from 
 the obfervations that may throw a light 
 on the reafons prefented to the king to 
 obtain his confent thereto, would be of 
 great authority in future times ; the re- 
 fledlions I have made, on this fubjecl, 
 may perhaps prove a public fervice: for 
 if they are not entirely forgotten, pro- 
 bably it will not be believed, that forty- 
 eight Receivers-General were efTentially 
 neceflhry in France. But if it fhould be 
 propofed to adopt a more fimple plan of 
 management, I advife the minifter who 
 fhall undertake it, to profit by the fault 
 I commited, and to admit only one or 
 two of the Receivers General that he may 
 fupprefs, into the economical adminiftra- 
 tion which he may propofe to the king: 
 for habits contraâ:ed in a former ftation, 
 and the rememberance of greater profits, 
 are ties too ftrong to be broken, and we 
 muft not rely on fuch felf-denials ; and 
 yet, if we cannot do it in fome degree, 
 
 the
 
 THE FINANCES OF FRANCE. 133 
 
 the new eftablifhment will be deprived of 
 its natural protedlors. It is not that I be- 
 lieve that a minifler cannot eafily affure 
 himfelf of the zeal of every one, who 
 afts under his immediate controul; for it 
 was from that very perfuafion, that I gave 
 way without fear, to the dictates of equi- 
 ty, when I propofed to the king to ad- 
 mit into the new adminiftration the prin- 
 cipal perfons from among the Receivers- 
 General, who had loft their offices by this 
 alteration; but to fay the truth, not fore- 
 feeing at the time, that the end of my 
 minifterial race was fo near, I thought I 
 Ihould have fufficient time to render that ef-» 
 tablifhment indiflbluble. 
 
 It remains for me to add a word or 
 two, on the private Receivers of the taxes, 
 otherwife called Receivers of the land tax. 
 Their number was doubled at the time of 
 the re-eftablifliment of the Receivers-Ge- 
 neral; there Should have been only one in 
 every county of eleclion ; but the king 
 was brought to confcnt to the creation of 
 two, to ferve alternately; thus there are 
 
 four 
 4
 
 ÎJ4- THE ADMINISTRATION OF 
 
 four hundred and eight offices, inftead of 
 two hundred and four. 
 
 The principal obiervation that prefents 
 itfelf drt this fubjeâ:, is, that befides the 
 inconveniences refulting from the multi- 
 plication of the privileges of the exche- 
 quer and of its officers, that arrangement 
 is likewife Cohtrarry to the interefts of the 
 contributors; this will be eafily conceiv- 
 ed, by obferving, that the taxes of each 
 year, whether land-tax, poll-tax, or 
 twentieths, are paid in feveral portions, 
 within the fpace of eighteen, twenty-one, 
 or twenty- four months, according to the 
 cuftom eftablifhed in each generality, by 
 this management, a land-tax Receiver, 
 though he only exercifes his funiftions 
 every other year, has neceffarily continual 
 coUeâiions to make : however, if at the 
 time that the receiver on duty begins to 
 demand the firil: part of the taxes of that 
 year, his colleague in office demands the 
 remainder of the taxes of the preceding 
 year, it will happen, that both being 
 guided by dirediy oppolîte interells, and 
 being to make up their accounts to a dif- 
 ferent
 
 THE FINANCES OF FRANCE. I35 
 
 ferent Receiver-General; they will each 
 of them prefs the contributaries at the 
 fame time; the rigourous a6livitj of the 
 one will oblige the other to a feverity 
 he would not have exercifed, if he was 
 not afraid to be circumvented by his col- 
 league ; they will both feize at the fame 
 time, and they will fometimes contend 
 for the produce of the fale of the move- 
 ables of an unfortunate fubjecl, who cannot 
 pay his taxes. If on the contrary, the 
 fame Receiver was uninterruptedly charg- 
 ed with the colle6lion of each year's taxes, 
 he would confider the commencement of 
 the funâions of one year, and the end 
 of the preceding, in the fame point of 
 view, and he would have an uniform in- 
 tereft in the indulgences, which prudence 
 might allow. In fact, there are few Re- 
 ceivers of the land-tax but w^ould take the 
 charge of the total collection for nearly 
 the fame emolument, which each of them 
 enjoys "alternately; but in that cafe, the 
 double fum depofited by way of fecurity 
 for both their offices, ought not to be re- 
 quired from one. 
 
 The
 
 13^ THE ADMINISTRATION OF 
 
 The principle rcafon that has heen urg-^ 
 cd ill fupport of this meafure of doub- 
 ling the number of the land-tax Receivers, 
 is, that the accouiits will be clearer and 
 more diftin^li but this pretence is of no 
 weight, for a fmgle Receiver, may 
 with two regifler books, maintain the 
 fame regularity as two alternate Receivers. 
 And after all, how trifling is the conveni- 
 ency of thofe who are only accountable^ 
 when compared with the happinefs and 
 relief of thofe who pay the taxes ; but 
 the real motive of this multiplication of 
 ngents, is either the value that is fet on 
 the fmall advance of money they make, 
 or the pleafure that is taken in beflow- 
 ing of places. 
 
 The cuftom of appointing two alternate 
 agents, both to colled the revenue, and 
 to pay the expences, bears, I mufi: own, 
 Ibme relation to old eftabliflied ufages 7 
 but thofe ufages were introduced through 
 the caufes I have explained ; and it is a 
 voluntary error to think, that fnnilar a- 
 bufes were authorized by our anceftors ; 
 Of to give the name of fpeculative prin- 
 ciples
 
 THE FINANCES OF FRANCE. I37 
 
 ciples, to the moft fimple and mofl ra- 
 tional corre6lioiis of thefe abufes. 
 
 I HAVE faid enough, and perhaps too 
 much on this controverfy, but we cannot 
 change the nature of a fubje6l. There 
 are fome queftions, that may be refolved 
 by general ideas, but there are others 
 likewifc, that indifpenfibly require explan- 
 ations and details ; one muft neceflariiy 
 give into this divefiity, or renounce the 
 ambition of being ufeful. The clear il- 
 luftrations I have given mufl alfo have 
 demonftrated, that a proportion may ap- 
 pear in a new light after it has been pro- 
 perly difcufled; and it will be fenfibly 
 felt, that it is important to collect the 
 different opinions of men, before a refo- 
 lution be taken on finance operations, when 
 they are rather complicated. 
 
 Sovereigns are liable to be deceived, 
 and I muft even affirm, that it is un- 
 avoidable, when they determine upon im- 
 portant objeds, from the fingle report 
 made to them by the principal of a de- 
 partment : for there are fome tranfaftions 
 of which, with all the judgment they pof- 
 
 VoL. I. T fefs
 
 128 THE ADMINISTRATION OF 
 
 fefs, they will never guefs the real mo-* 
 tives that are concealed, as it were, un- 
 der a veil, if they are not let into the fe- 
 cret; but a minifler whofe preferment has 
 not feparated him from the reft of man- 
 kind, and who is difpofed to keep up a 
 Gorrefpondence with perfons from whom 
 he may acquire information, will find it an 
 eafy matter j to come at the knowledge of 
 truth. 
 
 CHAP.
 
 THE FINANCES OF FRANCE, I39 
 
 CHAP. V. 
 
 GENERAL IDEAS OF THE SAVINGS THAT 
 MAY BE MADE ON THE TOTALITY OF 
 THE CHARGES OF COLLECTION. 
 
 AFTER having pointed out the fav- 
 ings that may be made on the re- 
 ceipt of the land-tax, poll-tax and twen- 
 tieths, I muft furvey the other branches 
 of the revenue, and as I fhall not have 
 any fubtile arguments to anfwer, I fhall 
 run over this talk with the more rapi- 
 dity. 
 
 The collection of every duty levied on 
 the king's account, was divided, during 
 my adminiftration, between three com- 
 panies, and by that diviiion, the king uni- 
 ted under one head, every duty of an an- 
 alogous kind, that could be cglJiecled by 
 T 2 the
 
 14a THE ADMINISTRATION OF 
 
 the fame revenue officers. Thefe three 
 companies were the General-Farm, the 
 General- Adminiflration,' and the admmiflra- 
 tion of the royal demefnes. The motives 
 for this divifion, the means of oeconomy 
 that refulted from it, the general prin- 
 ciples relative to the conftitution of thefe 
 cftablifhments, the abolifhment of thofe 
 appointments granted out of the profits 
 of fome Farmers-General to court favour- 
 ites, and feveral other ufeful deligns, are 
 carefully fet forth in the preamble of the 
 proclamation of the king in council, of the 
 month of January 1780. 
 
 These operations, 1 believe, were general- 
 ly approved of; and yet if we confider them 
 only in their relation to oeconomy, there 
 is no doubt but greater favings may be 
 û'ûl made ; when the leafes expire, and 
 are to be renewed in times of peace, it 
 will be poilible to diminifh by reimburf- 
 riients, the confiderable funis which the 
 king owes to the Farmers and Admini- 
 (Irators, for the amount of their fecuri- 
 ties. 1 had begun that diminution in 1779, 
 when I propofed to the king to unite fe- 
 veral
 
 THE FINANCES Ol- FRANCE. I4I 
 
 veral branches of the fifcal adminiftratioii 
 into one ; but the exigences of the war 
 havmg afterwards drained all the refoiirces 
 of public credit, it became impoifible to 
 go on with this plan of extin<5lions : and 
 yet, in the month of Oi9:ober 1779, when 
 the leafe of the General-Farm expired, 
 the funis due to the finance corps, then 
 exifting, ftill amounted to one hundred and 
 fifteen millions; I was therefore obliged 
 to be fatisfied with lowering the rate of 
 iutereft 011 that fum, and it was doing a 
 great deal in the midft of war. This at- 
 tempt was even looked on as imprudent, 
 and the reduiflion of the number of Farm- 
 ers-General in theie circumftances, was 
 likewife confidered as an indifcreet ftep, 
 as well as the diminution of their attri- 
 butions, and riie other alterations which 
 I propofed to the king; but which were 
 neverthelefs carried into execution- 
 
 I MUST fay farther, that in more peace- 
 able times, thefe reforms might have been 
 extended to much greater lengths, for I 
 am convinced, that twenty fele6l perfons 
 could conduct the General-Farm perfe<5lly 
 T 3 well
 
 1.42 THE ADMINISTRATION OP 
 
 well ; and that fifteen others would be fuf- 
 ficient for the management of each of 
 the other two adminiftrations ; but in that 
 cafe, a mmifter mufl have it in his power 
 to appoint only men of talents and in- 
 duftry; and that choice will be more 
 eafy to make, when he fhall not be ob- 
 liged to feek for adminiftrators, who are 
 able to advance from twelve to fifteen hun- 
 dred thoufand livres. 
 
 The fame circumftances that will ad- 
 mit of reducing the number of the prin- 
 cipal fifcal agents, facilitate alfo, the means 
 of reftraining their profits ; but difficulties 
 fubfifl on that point, which mufl be made 
 known. There are none, in the deter- 
 mination of the fixed falary they are al- 
 lowed ; but as they mufi: likewife have 
 a fhare in the augmentation of the pro- 
 duce, in order to be affured of their at- 
 tention and vigilance to fo various and ex- 
 tended an adminiflration, it is in the regula- 
 tion of this fhare, that a great deal mufl 
 be trufled to chance ; becaufe the aug- 
 mentations are uncertain, and occafionally 
 depend on feveral unforefeen circumflances. 
 
 The
 
 THE FINANCES OF FRANCE I43 
 
 The Farmers-General, in the lafl leafe 
 granted for fix years, were admitted to 
 fhare only one half of the produce that 
 Should exceed three millions one hundred 
 thoufand livres, above the price of their 
 leafe, that is to fay, on eighteen millions 
 fix hundred thoufand livres for the fix 
 years. The adminiflrators of the royal 
 demefnes receive a fourth of the augmenta- 
 tions that exceed the amount at which 
 their produce was eftimated at the time of 
 their agreement. 
 
 The Receivers of the excife have only 
 on limilar conditions, two twentieths, on 
 the firft fix millions of augmentation, 
 during the courfe of their leafe, which is 
 likewife for fix years, and a third twentieth 
 on each fimilar augmentation. Thefe con* 
 ditions were not fubmitted to till after 
 many debates; but fundry favings made 
 on the charges of colledion, the pound- 
 age allowed on the new tax of a twenti- 
 eth, on the other taxes, after my time, 
 and perhaps a lefs degree of indulgence 
 {hewn to the people, by the fifcal agents 
 in the fupport of their rights ; and jafily, a 
 T 4 natural
 
 144 THE ADMINISTRATION OF 
 
 natural augmentation in the produce, 
 which it is impoffible to eftimate, all 
 thefe circumflances will raife the (hare of 
 the adminiftrators to a larger furn, than 
 I had computed. This refult, no doubt 
 proves how much the king has gained 
 by not leafing out the diverfe branches 
 of his revenue, * but it is neverthelefs 
 
 M*. The king, in the preceding leafe, though made 
 out with attention and in the midll of peace, had 
 made a ceffion to the Farmers-General of all the 
 profits above the price of the leafe, and had referv- 
 cd to himfelf only one half on the four firft mil- 
 lions of augmentation in the courfe of the fix years» 
 two-fifths on the four next millions, three-tenths on 
 the four following, and one-jifth only on the over- 
 plus. 
 
 They had been allowed befides, twenty five thou- 
 fand livres for their attendance to their duty, an 
 intereft often per cent, on ^ one million, and fix per 
 cent, on the remaining five hundred and fixty thoufand 
 livres of their advances, and they were fixty in number. 
 
 THE'ftamp duties, &c. now given in charge to 
 the adminiflrators of the demefnes, were included 
 in that leafe, as well as part of the excife duties, 
 the produce of which had been only calculated on 
 the average of the ten years preceding the leafe. 
 
 true
 
 THE FINANCES OF FRANCE. I45 
 
 true, that even with a great deal of care 
 a mmifter is not certain in granting thefe 
 leafes, to accomplilh that oeconomy, which 
 jt is his duty to endeavour to attain. 
 
 This obfervation leads me to examine, 
 whether it would not be better to intrufl 
 the adminiftration of the duties limply to 
 chief clerks, who fhould be difpenfed 
 from laying down any fum of money as 
 a fecurity ; and, who fhould have fixed fal~ 
 aries, and even a gratuity proportionate to 
 the fatisfaclion they might give. 
 
 And, though this form has been always 
 confidered as the moft contrary to the 
 prefervation of the king's revenue, I am 
 convinced, that a vigilant and attentive 
 minifter of the finances, who (hould have 
 under him, a commiffary of the council, 
 poffeffing limûlar qualifications, would be 
 enabled to prevent every inconvenience that 
 feems to proceed from the indifference and 
 careleflhefs of the chief fifcal agents; but 
 miniflers who are capable of making the 
 aâiivity of their fubalterns proceed from an 
 attachment to their duty, are fcarce to be
 
 146 THE ADMINISTRATION OF 
 
 found; in the next place, diredors, or 
 principal clerks feleded with the greateft 
 care would be wanted, and the know- 
 ledge of men requifite for fuch a feledlion, 
 is pofleiled by very few pcrfons; laftly, 
 patronage in a government like that of 
 France has fo great an influence over 
 every choice, that merit would imper- 
 ceptibly become the weakefl: of recommenda- 
 tions. It is in order to obviate thefe in- 
 conveniencies that, generally fpeaking, it is 
 ufeful to require from the adminiflrators 
 of the king's duties, not an immoderate 
 advance of money, but a capital ftock 
 that may at leaft anfwer for that education 
 and apparent refpe£l of one's felf, which 
 moft commonly proceeds from eafy cir- 
 cumflances; and it is perhaps one of the 
 greateft felf-denials of minlfters diftinguifh- 
 ed by their chara6ter and their defire of 
 doing good, to be often obliged to give 
 up thofe inftitutions that require a perman- 
 ent concurrence of the different virtues of 
 adminiftration. 
 
 The two adminiftrations, and the Gene- 
 eral-Farm, have in their prefent conftitu- 
 
 tiou
 
 THE FINANCES OF FRANCE. 147 
 
 tioin the greateft fimilarity to each other, 
 and it is from attending only to the lite- 
 ral fenfe of thefç two denominations, that 
 the degree of preference that ought to be 
 given to the one, or the other of thefe 
 forms has been difcufled. This language 
 has been held to the adminiftrators ; you 
 fhall have fuch a ihare of the produce 
 as {hall exceed fuch a fum ; and the Far- 
 mers-General have been told, the king fhall 
 have fuch a fhare of the produce as (hall 
 exceed the price of your leafe : the dif- 
 ference is almofl entirely grammatical ; and 
 if I did not propofe to the king to give 
 the title of adminiftrators likewife to the 
 Farmers-General, it was becaufe the latter 
 denomination enjoyed great credit ; and 
 alterations in titles ought not to be made 
 without neceffity. The Farmers-General, 
 indeed, are bound to depofit a ftated fum 
 for their leafe, but as they have been ad- 
 mitted only to a fhare in the profits that 
 exceed the price of the leafe, by three 
 millions one hundred thoufand livres, the 
 king has not paid too dearly for the capi- 
 tal they have advanced, and they themfelves 
 have not confidered that money as in any dan- 
 
 5 ge^
 
 148 THE ADMINISTRATION OF 
 
 ger. But in fuch a government as that 
 of France, and conildering thefe names of 
 Farmers-General, and of adminiftrators 
 fimply under a moral point of view, the 
 choice between thefe two denominations 
 would perhaps no longer appear indiffer- 
 ent. In facSl, let us luppofe that govern- 
 ment wants to flretch every tax to its 
 iitmofh value, and to favor every interpre- 
 tation that could fécond fuch a plan, then 
 it ought to give the name of Farmers- 
 General to the fifcal agents ; that the odium 
 falling on men, who might be accufedof 
 being blinded by intereft, the intention of 
 government might be lefs noticed : but let 
 us on the contrary fuppofe, a defire of col- 
 lecting the taxes with the utmoftequity,often 
 with indulgence and always with prudence, 
 then it would be much better to give the 
 name of adminiftrators to the companies of 
 finance ; that nounjuft fufpicion might al- 
 ter the confidence of the contributaries, 
 and to remind the courts of juftice, that 
 the fîfcal agents when kept within rea- 
 fonable bounds are only the deputies of the 
 public exchequer, 
 
 I SHALL
 
 THE FINANCES OF FRANCE. I49 
 
 I SHALL only make one more obferva- 
 tion on this fubje\5l : — It was very often and 
 very earneftly reprefented to me, more 0lpe- 
 cially in the beginning of my lyÂniûry, 
 that it \vas very important to grant the leafe 
 of the King's revenues, \yithout any condi- 
 tion or referve wliatever ; in order that the 
 interefl of the Farmers-General might be. 
 held out as an excufe for the refufal of the 
 repeated demands of exemptions and immu- 
 nities ; but a minifter who fhould fland in 
 need of fuch a pretence to refift even unjuft 
 folicitations, would be almoft conquered, 
 becaufe every trifling precaution to which 
 one might have recourfe, to ftrengthen an 
 irrefolute man, would ftill be infufficient. 
 
 The profits of the Farmers-General, and^ 
 of the adminiftrators of the King's revenue, 
 are the fmallefl: purt of the charges of col- 
 lection : the others confift of the falaries of 
 each fubaltern, and of the expences that M^çk 
 indifpen fable in fo diverfifîed a management, 
 I believe that in the actual llate of the ex- 
 cife duties, on articles of confumption, 
 thefe chaj^ges approach as nearly to oeco- 
 nomy as can reafonably be expected ; vari-
 
 15^ THE ADMfNtSTRAtlON Ot 
 
 ous reforms, and diminutions were made on 
 the renewal of the laft leafes, and every 
 fîmilar cdlleâ:ion being put into the hands of 
 the fânl^ officers, facilitated thefe operations. 
 I am neverthelefs ignorant whether the plan 
 I had adopted has been followed ; this 
 plan was to leflen the profits of the Re- 
 ceivers for the General-Farm, by caufing 
 them to pay in the fums collected much 
 fooner, and to reduce the number of the 
 receiving-offices in the provinces, by unit- 
 ing the principal Receiverfliips as vacancies 
 fhould happen i as well as thofe of the fait 
 and tobacco. 
 
 All the obfervations I have hitherto 
 made are relative to the aâiual mode of 
 colle6ling the duties levied by the King ; 
 but the various important alterations that 
 might be made in that eflablifhment, would 
 become another fource of oeconmy . The 
 fuppreffion of the tranfport duties, in in- 
 terior parts of the kingdom, and more efpe- 
 cially, a different modification of the tax on 
 fait, would occafion a confiderable diminu- 
 tion in the charges of colle(5tion. I have 
 pointed out in my account given in to the 
 
 King
 
 THE FINANCES OF FRANCE. I51 
 
 King, the plans that I had conceived, and it 
 was on that bails, that the necefiary oper- 
 ations were begun, in order that on the re- 
 turn of peace, nothing might delay the ex- 
 ecution of thcfe plans. I ihall completely 
 unfold them in the courfe of this work; I 
 fhall alfo fay fomething of the tobacco 
 farm ; I fhall not, therefore, anticipate that 
 difcuffion in this place. 
 
 The ilamp duties on public ads or deeds, 
 are fufceptible of fome important improve- 
 ments, both with a view to regularity, and 
 to the lecurity of thofe who pay thefe du- 
 ties, as I have likewife demonftrated in the 
 faid account ; but thefe improvements 
 would not have a diredt conne<^ion with the 
 charges of colleftion : great favings have 
 already been made in this branch, and the 
 greatefl perfedion is only the work of 
 time. 
 
 The coUedlion of the excife duties, made 
 by the general admin i ft ration is the moft 
 expeniive of all, and this proceeds from the 
 nature of thefe duties ; fo that as long as 
 they fhall be neceflary, it will be difficult 
 
 to
 
 152 THE ADMINISTRATION ÔP 
 
 to render more fimple, the forms and legifla-» 
 tion of a tax which extends to fo great j 
 variety of provifions^ and manu failures, and 
 %vhich is fometimes demandable, at the 
 time of gathering the crops, or of fabricating 
 the manufa£lure, or on the paffage from 
 one place to another.; fometimes when fold 
 wholefale, or when retailed, and in feveral 
 other different manners. Thefe therefore are 
 the duties, the fuppreffion of which would have 
 the greateil: connection with general oecono- 
 mical views ; and the only ones that I fhall 
 dwell upon at this time. I intended to pro- 
 pofe to the King to direct the attention of 
 provincial adminiftrations to this obje6t ; and 
 I am of opinion, that it would have been 
 pofTible, by their means to have accom- 
 plished a gradual change of a part, of thefe 
 duties w^iich are merely local ones, into 
 fome new tax, more eafy and lefs expeniive 
 in its collection ; and the other part, if it 
 had been neceflary, into an augmentation 
 of the land-tax, of the tv/entieths, of the 
 o^rois for the ufe of fome towns, or, in 
 fhort, of fome other tax peculiar to each 
 province. 
 
 This
 
 THE FINANCES OF FRANCE. 1 53 
 
 This operation which might have been 
 facilitated by a trifling facritice from the 
 royal exchequer, would have occafioned a 
 great diminution in the general charges of 
 collection. I mufl, however make an im- 
 portant obfervation on this head. The 
 receivers and coUedorS of fome kind of taxes, 
 fuch as the land-tax, the twentieths, and 
 the poll-tax receive their reward in the 
 retribution allowed them, and which is 
 proportioned to the extent of their collec- 
 tion ; but the revenue-officers eiriployed in 
 the levying of the duties on the articles of 
 confumption have commonly fixed falaries. 
 If therefore an aliquot part of thefe duties 
 was converted into the other taxes which I 
 have pointed out, it would happen that in-, 
 {lead of faving on the charges of collecffion, 
 thefe charges would become more confider- 
 able : for the falaries of the rèvenue-ofîîcers 
 employed in the levying of the duties on the 
 articles of confumption would notbelelTen- 
 ed, from the totality of thefe duties being 
 lefs confiderable, whilfl on the other hand, 
 the taxes laid as an equivalent would occa- 
 fion new expences. Tliefe reflections may 
 ferve to convince us, that it is better with a 
 Vol. I, U view
 
 154 THE ADMINISTRATION OF 
 
 view to oeconomy, to fupprefs in a particu- 
 lar province, or even in the whole king- 
 dom, a tax that requires peculiar revenue- 
 officers, and a diftind adminiftration, than 
 to retrench a fmall portion of each duty, 
 the charges of colle6ling of which confifl: of 
 falaries independent of the proportion of 
 their produce. 
 
 We have feen, that the neceffary ex- 
 pences of colleding the profits of the" royal 
 lottery, amount to above twenty per cent. 
 This charge arifes from the very nature of 
 this tax : it is therefore only by giving up 
 this branch of the revenue and replacing it 
 if neceflkry, by fome other, that this article 
 can be reckoned among the obje6ls of col- 
 le£^ion, that are fufceptible of a great reform. 
 This kind of tax is extremely in favour 
 with the exchequer, becaufe it is voluntarily 
 fubmitted to ; and as it is paid chiefly by 
 the inhabitants of the metropolis, they 
 would not much like to fee it replaced by a 
 poll-tax, or entering duties ; but this gamb- 
 ling is fo repugnant to all moral ideas, and 
 more efpecially when its profits are for the 
 fovereign, that the abolition of the royal 
 
 ■ lot-
 
 THE FINANCES OF FRANCE. I55 
 
 lottery would certainly be a mealu re worthy 
 of government, and might be ranked in the 
 number of public benefits that may be at- 
 tempted, in peaceful times, and under the 
 diredlion of a prudent and oeconomical ad- 
 miniftration ; however, that I may not have 
 occaiion to refume this lubje6l, I fliall add, 
 that in the adoption of fuch a meafure, 
 every neceffary precaution ought to be taken 
 to forbid the introduction of foreign lotte- 
 ries, becaufe, without fuch an attention, 
 this fpecies of gaming would ftill exlft in 
 a great meafure, and the profit would be for 
 other nations. 
 
 We mufl not forget to reckon among 
 the colleclions fufceptible of oeconomy, 
 thofe made by the ftates of Britanny under 
 the denomination of devoirs ; it is not entirely 
 owing to the nature of thefe duties, that 
 their colle£lion is expeniive : a peculiar cir- 
 cumflance is likewife the caufe of it. Thefe 
 ftates grant their leal'e for only two years, 
 in order that they may at each meeting, 
 re-enter into the exercife of their privilege 
 of confenting to the levying of this money : 
 now it is clear, that the Ihort continuance 
 U 2 <?f
 
 156 THE ADMINISTRATION OP 
 
 of this convention, renders the fpeculation 
 of the Farmers more uncertain ; and we may 
 admit, as a general rule, that the eflimated 
 value put by the Farmers on the riiks they 
 may run, is always in proportion to the 
 lensfth of time their leales are made for ; 
 and turns always to the diminution of the 
 price of the leafe ; experience has contin- 
 ually juftified this affertion. It is likewife 
 evident that the Farmers of the devoirs in 
 Britanny, being never affured of having a 
 leafe of more than two years, have not time 
 to apply themfelves to the refearch of the 
 favings of which that administration might 
 be fufcep'tible, and as thefe reforms would 
 fcarcely be eflablifhed before the profit 
 would pafs into other hands, they have 
 fcarcely any interefl to engage them to be 
 a6tive in promoting them. I have often 
 had occafion to infift on thefe obfervations, 
 when 'converfmg with the principal mem- 
 bers of the prefent ftates of Britanny : and 
 in order to conciliate the intereft of that 
 province with the precautions on which its 
 prudence made it fet fo high a value, I had 
 ftarted the idea of making a leafe for fix 
 years, or of creating for that fpace of time, 
 
 an
 
 THE FINANCES OF FRANCE. I57 
 
 an adminiilration interefted in the collec- 
 tion, but under the condition, that every 
 two years, the Farmers or Adminiflmtors 
 fhould be newly impowered by the ftates to 
 continue their coUeclions. A company of 
 financiers would have had no anxiety about 
 fuch a reftriâiion, becaufe they would have 
 confidered the chance of interruption as 
 highly improbable ; and if the Farmers had 
 thought this almoft imaginary rilk deferved 
 fome compenfation, they might have a- 
 greed for an indemnification. I w^as not 
 able to fucceed in getting this plan agreed 
 to, either in the whole or in part, but the 
 interefls of the province are fo ftricflly con- 
 nected with it, that there is no doubt, but 
 the moment would have arrived when the 
 ftates would have confented to it, or at 
 leaft have adopted fome other views calcU" 
 lated for anfwering the fame end. 
 
 The adminiftrators of the excife duties 
 having fome of their officers in mofl of the 
 places, where the municipal officers art au- 
 thorized to levy the o5trph that are collected 
 for the peculiar ufe of particular towns, 
 fome oeconomy would undoubtedly refult 
 U 3 from
 
 ïjS THE ADMINISTRATION OP 
 
 from the union of thefe two adminiftrations ; 
 but the towns would not voluntarily con- 
 fent to confound their grants in the general 
 mafs of the taxes of the kingdom, what- 
 ever engagements the fovereign might con- 
 trad: to aflure them an equivalent revenue ; 
 and he could not with equity oblige them 
 to this change, unlefs the fame law could 
 warrant the permanent fidelity of the prin- 
 ciples of government ; and fuch a fecurity 
 has no precedent. I therefore rejected all 
 propofitions of this nature ; for oeconomy 
 is not the only object to be confidered, and 
 every thing has its proper limits : I endea- 
 voured befides to attain the fame purpofe 
 by authorizing the general adminifitrators of 
 the King's duties to infpeâ; the fale made of 
 the o£irois to the higheil: bidder, and even 
 to bid for them, to prevent the making of 
 treaties burthenfome to the finances of the 
 diverfe municipal corps, through carelefl- 
 nefs, or a defire of favouring particular in- 
 dividuals. 
 
 The different obfervations I have made iu 
 this chapter, the difcuffion contained in the 
 preceding, and the particular explanation I 
 
 have
 
 THE FINANCES OF FRANCE. 15^ 
 
 have promifed on the fait, and the internal 
 tranfport duties, give an idea of all the 
 principal retrenchments whereof the charg- 
 es of colle(5lion are fufceptible ; I fhall now 
 fum them up, and I Ihall endeavour to 
 eftimate each article. I fliould undoubtedly 
 have prefered difpenfmg with this eflima- 
 tion, becaufe theie exzO: calculations are 
 liable to be contradifted, and nice precilion 
 in thefe things is always ufelefs ; but thefe 
 flatements will ferve as guides to. an atten- 
 tive mind, will combine the ideas and keep 
 within moderate bounds, the conjeclures 
 which we are fond of adopting. 
 
 I SHALL flate as the firfl article of oecono- 
 my, the execution of the plans explained in 
 the preceding chapter, on the general re- 
 ceipts of the finances and on the reduction 
 of the number ofl.ind-tax receiv^ers ; the 
 refult would be a faving of about 
 
 2,500,000 livres. 
 
 The new reduâ:ion indicated of the num- 
 ber, and of the profits of the Farmers-Gen- 
 eral, and of the adminiftrators for the King^ 
 
 by
 
 i6o THE ADMINISTRATION OP 
 
 by reimburfing them' a part of their ad- 
 vances, would produce a favmg of at leaft 
 
 3,000,000. 
 
 The fucceiîîve re-union of the receiving- 
 offices of the general farm in the provmces, 
 andthe retrenchment of feveralobjedls, which 
 might likewife be made by the three compa- 
 nies charged with the colle6tions of the 
 duties, might amount to- 2,000,000. 
 
 The change in the conftitution pf the 
 taxes on fait, and on the internal tranfport 
 duties might amount to 3, or 4,000,000 
 
 This fum may be looked on as too fmall, 
 but in treating hereafter of thefe two branches 
 of the revenue, I lliall demonftratethe caufe 
 of the exaggerated ideas that are formed on 
 this fubjed:. 
 
 The fucceflive converfion of the excife 
 duties into feme other taxes, by means of 
 the provincial adminiftrations ; and under 
 the probable fuppofition that the colle6lion 
 qf thefe new taxes would cofl lefs by half 
 
 tha^
 
 THE FINANCES OF FRANCE. î6l 
 
 than the coUedlion of the excife duties, 
 would make a faving of 3,000,000. 
 
 The fuppreffionofthe royal lottery, even 
 fuppoiiiig that this branch of the revenue 
 was changed for another, whofe colle(ftion 
 would only cofl ten per cent, would fave 
 
 1,200,000 livres. 
 
 The alteration of the form of the agree- 
 ment made for the devoirs of Britanny, and 
 the favings refulting from this alteration 
 might amount to 600,000 livres. 
 
 The various articles of which I have given 
 the recapitulation, might amount to about 
 iixteen millions, and this fum being de- 
 ducted from the ffty-eight millions that 
 are now expended for the colledlion of the 
 taxes, the charges of that colle£lion would 
 be reduced to forty-two millions, or feven 
 and a half per cent, on the whole collec- 
 tion. 
 
 The various favings that have been point- 
 ed out are all practicable, by degrees, and 
 with the help of peace and a good admi- 
 
 nifbration.
 
 102 THE ADMINISTRATION OF 
 
 nlftration. We cannot however, without 
 bcnig wrapped up in illullons, cxpe6l to go 
 farther ; and it is proper to fay ]this, for 
 the benefit of thofe, who being always 
 ready to plead in favour of expences and 
 profuiion, expe£l from the diminution of 
 the expences of colleâ:ion, a reparation of 
 every evil, and take a pleafure in believ- 
 ing the exaggerations and chimeras of every 
 projector. 
 
 Of all the various ideas circulated in con- 
 verfation, or advanced in writing, there is 
 one more worthy of attention than any 
 other, though it were only on account of 
 its numerous admirers. We have {een m 
 the ftatement of the charges of colleûioii 
 on the totality of the taxes, that there is 
 a great diverfity among thefe charges, and 
 as the expences occafioned by the levying 
 of the duties on the articles of confumption 
 are the mofl: numerous of all, feveral perfons, 
 who have a general knowledge of this truth > 
 wifh for the total fuppreffion of thefe duties, 
 and advife the eilablilhment of one general 
 tax on the revenue of the landed eftates. 
 This idea, I muil own, feems to m,e entire-^ 
 
 ly
 
 THE FINANCES OF FRANCE. ïé^ 
 
 ïy fpeculative ; I do not, however, refufe to 
 examine into it ; but I do not think fit to con- 
 found this examination with the fimple and 
 pradlical obfervations that compofe the ef- 
 fence of this chapter : I Ihalf therefore, treat 
 this propofition feparately, which appears to 
 me to be rather a mental amufement, than 
 a queflion of real utility, in the prefent flate 
 pf the debts and exigences of France. 
 
 CHAP.
 
 l64 THE ADMINISTRATION OF* 
 
 CHAP. VI. 
 
 ON THE CONVERSION OF ALL THE TAXES IN 
 FRANCE INTO ONE LAND-TAX. 
 
 TD EFORE we examine whether it would 
 be poffible, or convenient to convert all 
 the taxes paid by the nation into one, to be 
 laid on the landed eftates, it is proper that 
 we fhould endeavour to obtain a knowledge 
 of the aftual extent of the territorial taxes, 
 and of the relation which fubfifts between 
 their produce, and that of the other branches 
 of the King*s revenue. This information 
 appears fo much the more interefting, as 
 it is not only neceflary, to enable us to form 
 a right judgment of a multitude of fyftems, 
 but as fome ufeful knowledge for the gen- 
 eral admin iftration of public affairs may be 
 ^hereby acquired. 
 
 There
 
 THE FINANCES OF FRANCE. 165 
 
 There is no tax whatever, whofe total pro- 
 duce can be wholly denominated, a territorial 
 tax. It is important to attend to this, before 
 we proceed any farther; and I fliall endea- 
 vour to give fome elucidations upon tins 
 fubjed, which if they are not precife, will 
 at leaft be fufficiently clear, to enable us to 
 have a more accurate idea than before. 
 
 Article i. The three twentieths, and 
 twenty per cent, on the firfl:, amount to 
 feventy-fix millions five hundred thoufand 
 livres ; this tax is laid on lands more directly 
 than any other, and yet we mufl deduct 
 from it that part which is levied on the in- 
 come of places, and even upon induflry, in 
 the few provinces wherein this laft fifcal 
 duty ftill exiils : thefe two fpeciesof twen- 
 tieths amount to about 2,500,000 livres. 
 
 There remains to be carried to account- 
 as real territorial tax, proceeding from the 
 twentieths 74,000.000. 
 
 2. The land-tax amounts to ninety-one 
 millions, and the greateil: part of this tax 
 muft be looked on as territorial. h\ £a£t, 
 
 in
 
 l66 THE ADMINISTRATION OF 
 
 jn the provinces, where the lands hre regif- 
 tered in a terrier, the land-tax is levied on 
 all the eftates called rural eflates ; and in 
 the generalities where the proportion of the 
 land-tax is determined by the property of 
 the parties, this tax is affefled both on the 
 lands of yeomen, and of the greateft part of 
 the nobility by being levied on the far- 
 jners, under the name of cultivation-tax. 
 
 However, in xhtk generalities^ thofe who 
 have no landed eftates are neverthelefs 
 liable to the land-tax, when they nei- 
 ther enjoy the privileges of nobility, nor 
 thofe that are annexed to certain fituations 
 of life, and to particular towns; and as 
 this tax is, in that cafe, levied on trade, 
 induftry or moveables, it cannot be included 
 among the territorial taxes. 
 
 Lastly, even in the provinces where 
 the lands are regiftered, and in thofe where 
 the land-tax is entirely levied on landed 
 eftates, there are ftill fome diftin étions to 
 be made. The diocefes, for example, in 
 the province of Languedoc aflefs only their 
 proportion of the land-tax of the province, 
 
 after
 
 THE FINANCES OF FRANCE, lO^ 
 
 after having affigned a part of it, to be 
 levied on the proprietors of fome kind of 
 moveable efFeds, and this afleffment is de- 
 termined bv a book of rates, called cojn- 
 poix cabal'ijîe. 
 
 The province of Provence, determines 
 by a terrier called affouagement^ the part that 
 each diftrict is to pay of the totality of 
 its land-tax; but thefe diftricls are at li- 
 berty to levy their contingent part, in the 
 manner that beft fuits them ; fo that fome 
 provinces levy on the landed eftates a tax 
 payable in money; others levy a fublidy in 
 kind proportion ate to the rents, and others 
 colleâ: duties on the articles of confump- 
 tion ; and thefe diftricls likevv-ife have it in 
 their power to change their method every 
 year. 
 
 It is therefore impoffible to point out with 
 precilion, what proportion of the land-tax 
 collected in the kingdom falls direélly on 
 the revenue of the landed eflates : in order to 
 attain this knowledge, it would be necelTary 
 to make an immenfe inveftigation, and after 
 all, it would fliil be infufficient ; for in the 
 
 pro-
 
 163 THE ADMINISTRATION OF 
 
 provinces where a court ofaffeflbrs is held, 
 the land-tax paid by thofe who poflefa 
 fmall portions of land, and who befides 
 carry on fome trade, liable to the tax on 
 induftry, is moftly confolidated in one 
 tax. 
 
 It is therefore from a variety of opinions, 
 not one of which can be looked on as cer- 
 tain, that I eftimate that part of the nominal 
 land-tax, which may be confidered as ter- 
 ritorial, at from eighty to eighty-two mil- 
 lions, medium 81,000,000, 
 
 3. The local taxesl n the provinces where 
 a court of affeffors is held, are an object of 
 about two millions,, and are fufceptible of 
 the fame obfervations as the land-tax, and 
 I fhall clafs them in the ftatement of ter- 
 ritorial taxes, at 1,800,000 livres* 
 
 4. A PART of the poll-tax may be includ- 
 ed in the clafs of thofe on landed eftates, 
 and it is that part which is paid by the yeo- 
 manry, in every province that has not a ter- 
 rier : for this part of the poll-tax is there 
 alfeffed in the fame proportion as the land- 
 
 taîç
 
 THE FINANCES OF FRANCE. 169 
 
 tax, and as we have Icen that the greatefl: 
 part of this latl: mentioned tax ought to be 
 looked on as territorial, we mull: likewife 
 confider the poll-tax which is united there- 
 to, in the fame light. By following this 
 rule, I find that about twenty-two millions, 
 of the forty-one, or forty-two millions that 
 the poll-tax of the kingdom amounts to 
 mufl be included in the territorial taxes, 
 
 22,000,000, 
 
 5. We may alfo confider the tenth paid 
 by the clergy, as a tax on the landed, or 
 manor revenue of eflates ; but in order to 
 be as exadt as poffible, I fhall except from 
 three, to four hundred thoufand livres, at 
 which I eftimate that part of thefe taxes 
 which is applicable to the cafual revenue of 
 the parilli minifters ; there remains to be 
 reckoned among the territorial taxes 
 
 10,600,000 livres. 
 
 6. The French and Swifs guards colle£l 
 fome taxes on the houfes of Paris, as a 
 compenfation for barracks ; and likewife 
 the police for cleanfing and lighting the 
 ilreets ; there are alfo throughout the king- 
 
 VOL. I. X ■''' dom
 
 170 
 
 THE ADMINISTRATION OF 
 
 dom feme trifling fimilar duties ; I lliall 
 reckon this article as a territorial tax, at 
 
 600,000 livres. 
 
 RECAPITULATION OF THE TERRITORI AT.. 
 TAXES. 
 
 Twentieths 
 Land-tax 
 Local taxes 
 Poll tax 
 Clergy 
 Various articles 
 
 LIVRES. 
 
 74,000,000 
 81,000,000 
 ij8oo,ooo 
 22,000,000 
 10,600,000 
 600,000 
 
 Total of the territorial taxes 190,000,000 
 
 Let us now inquire into the quantity 
 of new twentieths that would be neceflary 
 to re-place all the other taxes paid by the 
 nation, if only one territorial tax was to 
 be levied. 
 
 The totality of the taxes paid by the na- 
 tion j amounts to five hundred and fitty-feven 
 millions, five hundred thoufand livres, ex- 
 clu iively
 
 THE FINANCES OF FRANCE. 
 
 171 
 
 clufive of the article of the charges of 
 diftrefs and feizure, and of the tax levied !in- 
 flead of perfonal fervices. 
 
 If we eftimate the totality of the taxes 
 a6lually levied on the annual income of the 
 landed eflates at one hundred and ninety 
 millions ; then that of the other clafs will 
 amount to three hundred and fixty-feveii 
 millions, five hundred thoufuid livres. 
 
 Yet it is not the whole of this lafl men- 
 tioned fum that muft be added to the taxes 
 on the income of the landed efrates in the 
 execution of this plan of one univerfal tax ; 
 for fuch a kind of impofl requiring lefs ex- 
 pence for its collection, the favings would 
 difpenfe wâth a total re-placement of the 
 produce of the fuppreffed duties. 
 
 Let us therefore fuppofe, that the gen- 
 eral charges of coiledtion would amount 
 altogether to twentv-iive millions *, inflead 
 'X 2 of 
 
 * That would be four and a half per cent, on the 
 whole; and we have feen that the ccUedtion of the land- 
 tax and the twentieths cofl?, at prefcnt, Hx per cent
 
 ifz THE ADMINISTRATION OF 
 
 of fifty-eight, there would be a fum of thirty- 
 three milUons lefs to re-place, which if 
 dediidted from the three hundred and fixty- 
 feven millions, five hundred thoufand livres 
 above mentioned, would leave a new fum of 
 three hundred and thirty-four rhilhons, five 
 hundred thoufand livres only, to be levied 
 on the landed eflates. 
 
 But to make up this fum, fifteen and 
 3-fifths new twentieths would be requ- 
 ifite, even fuppofing that each of theffe 
 twentieths was to yield as much as the 
 third twentieth lately impofed. Now 
 as there are already, three twentieths^ 
 and twenty per cent, on the firft, that is to 
 fay, three twentieths and one fifth, there 
 would be altogether near nineteen twentieths, 
 exclufively of the hundred and ninety mil- 
 lions côUeded as territorial taxes, and of the 
 taxes paid as a compofition in lieu of per- 
 fonal fervice for the highways. 
 
 It will perhaps be faid with reafon, that 
 the twentieths are not colledied with fuf- 
 
 but we ought naturally to prefume, that the augmenta- 
 tion of the Ireceipts would engage government to lelTen 
 the profits of that management. 
 
 ficient
 
 THE FIN4.NCES OF FRANCE. 1 73 
 
 ficient exaclitude ; but wpuld it be other- 
 wife, if there were fifteen or lixteen rnore 
 to colledl ? 
 
 It may be obferved with better fpund- 
 atioii, that if thei'e was no other tax, the 
 revenue of the lands would nicreafe; but 
 in what period, and in what proportion? 
 The effeills of fo violent and fudden an 
 alteration would be appreciated with dif- 
 ficulty'; befides, though nineteen, eighteen, 
 or even but feventeen twentieths were want- 
 ed, the fimple eftirnate of fach a refuit, 
 would difpenfe with a more exad compu- 
 tation. It is even poffible, that in thofe 
 affairs in which moral confiderations ought 
 efpecially to determine the judgment, we 
 lead it aftray, by beftowing too great an 
 attention on, and giving too much import- 
 ance to hypothetical calculations. 
 
 The faying of thirty-three millions on 
 the charges of colleding, which I have 
 pointed out as practicable, would no doubt 
 be of the greatefl importance, if every im- 
 poil was converted into one tax on landed 
 eftates ; but I have Ihewn in the preceding 
 X 3 chap-
 
 174 THE ADMINISTRATION OF 
 
 chapter, that the expences of colleâ:ion 
 might be lefl'ened fixteeii millions ; and re- 
 courfe ought not to be had to violent reme* 
 dies, before lenitive and innocent ones havq 
 been tried. 
 
 I MOREOVER pointed out, a fufficiently 
 important, and long tafk, when I advifed 
 government to convert the excife duties 
 fucceffively into an addition to the terri- 
 torial taxes, or into fome others lefs ex- 
 penlive, according to the peculiar views of 
 each provincial adminiftration : it is likewife 
 clear that a fimilar alteration is neceffary 
 at leaft for twelve millions, in order to 
 operate a fenfible diminution in the price 
 of fait, in the diftrids of the great ga- 
 ^^/j "where it is deareft. It is to fuch an 
 arrangement, and to others equally in- 
 difpenfable, that a minifter ought to con- 
 fine his talents, and if he accomplifhes 
 them, he will not have to regret his not 
 having undertaken plans much more im- 
 iTienfe, but which at the fame time may 
 be confidered as iiTipraélicable. 
 
 We ought not however, to endeavour 
 to conceal the incoiiveniencies that are in- 
 
 fe-
 
 THE FINANCES OF FRANCE. 
 
 IS 
 
 leparable from the taxes on articles of 
 confumption ; the augmentation of expence 
 required for their collection is the princi- 
 pal objedion ; but we mufl alfo coniider 
 that thefe duties are become the princi- 
 pal fupport of fmuggling ; and thoug^i 
 the extent of this fraudulent trade depends 
 in a great degree, on the more, or lefs 
 prudent meafures of adminiftration, it is 
 lïeverthelefs true, that wherever the |)rice 
 of certain commodities is augmented either 
 by the duties collected on them, or by the 
 exercife of an exclufive privilege, there 
 will always be found people, who will endea- 
 our to evade the tax, by clandeftine im- 
 portations and by falfe entries; and others 
 by felling thofe commodities clandeftine- 
 iy, and at a lower price than government, 
 which it has kept the excluiive fale of 
 to itfelf. But although we point out thefe 
 burdenfome confequenees of taxes on con- 
 fumption, they ought not to divert our 
 attention from the inconvenieiicies that 
 proceed from territorial taxes ; this at- 
 tention will difcover, that they could not 
 a^U be prevented, by the previous eftabiifli- 
 ment of a general terrier throughout the 
 X 4 kin^r
 
 lyô THD ADMINISTRATION OF 
 
 kingdom, or even under the fuppofition, 
 that the various neceflary mealures had 
 been taken to correâ: inequalities in pro- 
 portion as the firft outHnes of the aii'eff- 
 mei>t was, difcovered by time to be defec- 
 tive; for, after all, it would ftill be too 
 often necefiarv to have recourfe to fcizures 
 and diflreffes in order to aflure the exî^â; 
 payment of a tax, not levied on the obje(£ls 
 of expence, but on an income, which every 
 one has in his own difpol'al. 
 
 The moft numerous clafs of contri- 
 butaries are ignorant, limited in their re- 
 fources, and always governed by the pre- 
 fent moment ; and they are fo remarkably 
 improvident, even in the midfl of necel- 
 fity, that if the collectors of the land-tax, 
 and of the twentieths were not to be on 
 the watch for the time when the great- 
 eft part of the inhabitants of their relpec- 
 tive parilhes., make a fale of fome com- 
 modities, and receive money, they would 
 never obtain regular payments. 
 
 The fame difficulties do not exiil: in 
 the colle£lion of the duties on the articles 
 
 of
 
 THE FINAIÎCES OF FRANCE. l^y 
 
 of confumption: no particular day being 
 appointed for that collection, we might 
 fay, that it is thp wiilingnefs of the con- 
 tributaries, that fixes it for the exchequer, 
 and when they pay their fhare of this 
 fpecies of impoft, they imagine they them- 
 felves are guided only by their real wants, 
 or conveniencies. 
 
 The obfervation which I have juil: made 
 on the improvident thoughtleffnefs of the 
 major part of the contributaries, is perhaps 
 one of the principal obftacles to the im- 
 pofmg one general tax, on the revenue of 
 land- holders ; and when we fee fo many 
 men, enlightened by a good education fpend 
 more than their incomes, in the midft of 
 riches and eafe, can we wonder, if the 
 unpolifhed inhabitants of the country are 
 not alaways capable of denying to their 
 preffing wants, that part of their circum- 
 fcribed means, which will very Toon be de- 
 mandable by the collectors of the taxes. 
 
 Let the following obfervations be alfo, 
 refJeCled upon^ 
 
 Taxes
 
 ï.yS: THE ADMINISTRATION OF 
 
 Taxes on the produce of the lands are 
 an advance required from the proprietors : 
 thofeon articles of confumption arereiliraints 
 laid on expences. 
 
 The riches of thofe who pay taxes on 
 their landed incorrie, confift only of that 
 income. The riches of thofe who pay 
 the duties on articles of confumption are 
 drawn from the incomes of each indivi- 
 dual in the kingdom, and even from thofe 
 of foreigners reliding in it. 
 
 We cannot but be fenfible of the great 
 difference between thefe circumftances, and 
 pofitions, in the levying of taxes. 
 
 The diviiîon of the taxes, by laying 
 them partly on the produce of the lands, 
 and partly on articles of confumption ren- 
 ders their collection more independent of 
 the produce of the crops. When they 
 are fufficiently abundant, to caufe a fen- 
 fible diminution in the price of commo- 
 dities, the taxes on the articles of con- 
 fumption are fo much eafier to collecft : 
 when on the contrary, the crops are in 
 4 a pro-
 
 THE FINANCES OF FRANCE. I^p 
 
 a proportion, that allows a confiderable 
 profit on their fale, then the taxes on the 
 incomeof the landed eftates are more readi- 
 ly colle£led ; but as government cannot 
 alternately have recourle to either of thefe 
 two kinds of tax, they imperfe61:ly make 
 up for it, by ulually dividing the taxes in 
 two dalles, whereof the one bears on the 
 landed income, and the other an the eX- 
 pences of the fubje6t 
 
 This precaution would be lefs effential, 
 if the taxes of a nation bore a reafonable 
 proportion to its riches ; but when the 
 calamities of the times have obliged adminif- 
 tration to give a great extenfion to the pub- 
 lic burdens, then it has been obli^-ed to 
 turn its application and intelliL^ence towards 
 the poffibility of colleOing thefe taxes in 
 times of fcarcity, as well as of abundance ; 
 and of being able to depend on them in 
 times of war, as well as of peace. Melan- 
 choly refearch, and fatal Icience ! But 
 fmce every nation at prefent makes ufj of 
 revenue knowledge and inventions, we can 
 no longer deviate from that path ; befides, 
 it cannot be doubted, that authority, ambi- 
 tion,
 
 l8o THE ADMINISTRATION OF 
 
 tion, and the exigencies of power would have 
 found refources ftillmore to be feared, if they 
 had been compelled to make ufe of them. 
 
 I AM very well acquainted with the follow- 
 ing hypothefis ; that every tax in whatever 
 manner it is modified, ultimately falls on 
 the produce of the earth, which is the ori- 
 gin of every commodity ; that nothing 
 therefore ought to prevent our giving the pre- 
 ference to the means of colledion that arc 
 the leafliexpen five ; by fuppreiiing the taxes 
 on the articles of confumption, and placing 
 their entire amount on the landed eftates ; 
 that the proprietors of lands would not be 
 lofers by this operation, becaufc they would 
 either raife the price of the produce of their 
 lands in proportion, or becaufelabçuring-men 
 would reduce their wages to an equivalent 
 with the duties on articles of confurnption, 
 from which they would be let free. 
 
 This mode of reafoning abftra^tedly con- 
 fidered, offers a very plain truth ; which is, 
 that the price of labour, and of the produce 
 of the earth are clofely conneéled with each 
 other ; lb that the value of the one cannot 
 
 be
 
 THE FINANCES OF FRANCE. iSl' 
 
 be leflened or augmented, without the other 
 being lenhbly atFected by it ; but this truth 
 has no affinity with the confequences that 
 fome people are apt to draw from it. 
 
 Civil fociety does not confifl limply of 
 two contradling parties : the proprietors of 
 lands, and thofe who live by their labour : 
 there are alfo the proprietors of moveable 
 efFed:s, and the reprefentatives of commerce 
 with foreign parts ; and as the price of com- 
 modities does not vary according to the 
 perfons who confume them, the land pro- 
 prietors and labouring men might conciliate 
 their interefts without the participation of 
 the other clalTes of the focial compacl. The 
 creditors of the flate enjoy, by means of 
 their mortgages, a part of the landed rt;- 
 fenue, without being liable to the rilks at- 
 tending bad crops ; it would therefore be k 
 want of policy to liberate them, even for a 
 time, from the duties on articles of con- 
 fumption, in order to lay them on the pro- 
 prietors of land, the eafe and encourage- 
 ment of whom is abfolutely eflential to the 
 activity and profperlty of agriculture. Lall- 
 ly, exchanges made with foreign nations 
 
 depend
 
 l8o THE ADMINISTRATION OF 
 
 dfepend on certain conditions, and any great 
 alteration in the price of the produce of the 
 earth or of labour, though but momentary, 
 would be fufficient to divert commerce from 
 its accuflomed channel. 
 
 'Time, the circulation of fpecie^ and the law of 
 equation will retrieve every thing ; thefe are the 
 arguments of my opponents ; but can it be 
 imagined that any government will run the 
 rilks of a dangerous convuUion, oh thel 
 flirength of fuch a theory ? 
 
 But it is not fufficient, in order to fup- 
 prefs one tax and doublé another, that there 
 ihould exift an arithmetical equality be- 
 tween them : there is alio a moral confor- 
 mity required, which ought to be confider- 
 cd and appreciated. For example, let the 
 tax on tobacco be chang-ed into an aup^ment- 
 ation of thirty millions affeffed on the land- 
 tax, and the twentieths ; the contributions 
 paid by the nation will ftill be the fame, but 
 its effeds on the public opinion will be very 
 different ; for the land-holders or their far- 
 mers will fcarcely believe, that the clafs of 
 labouring men, would lelîèn the price of 
 
 their
 
 THE FINANCES OF FRANCE. 183 
 
 their daily labour, in confideration of the fav- 
 ing they (hould make on that article of 
 indulgence. It is the diminution of the 
 taxes on the articles of indifpenfable necef- 
 iity, that has an influence on the price of 
 labour, and even this influence is impercept- 
 ible, for there are fome duties on the articles 
 of confumption that are hardly ever thought 
 of : the price of a commodity and the tax 
 to which it is liable, ftrikes the refleclion 
 only at the moment it is to be bought ; that 
 idea is far diftant at any other time, and 
 the liberty which we enjoy to regulate and 
 direct our expences as we pleafe, il:ill helps 
 to take it off: this is not the cafe when a 
 deduiStion is made on our income ; verv 
 far from not taking notice of that privatioii, 
 the remembrance of it is continually renew- 
 ed, becaufe we 'continually have délires to 
 indulge, plans to realize, and expe^ilations 
 to chcrifh. 
 
 And this is perhaps the proper place to obfervc 
 that there is a great defeâ:in all abftracl calcu- 
 lations of political oeconomy, which is, that 
 the con fequences of opinion and of imagination 
 are never taken into confideriirion, and the 
 
 prefent
 
 i84 THE ADMINISTRATION OF 
 
 prefent and future time are looked on in the 
 iarhe light. A minifter commonly confi- 
 ders the kingdom in a colleclive view, and 
 looks forward into the immenfity of time : 
 if one generation does not fuffice fof the 
 exiecution of his ideas, he carries his views 
 IHU farther, and in his bwn mind fubjeâ:s 
 our defcendents to his plans: if the laws 
 and politics of other nations lay fome re- 
 ilraint on the chimerical combinations to 
 which he gives himfelf up, he aflbciates 
 thefe nations to the fyftem he has conceiv- 
 ed, he extends his humanity and enlarges 
 his benevolence, by taking in all the fpace 
 he ftands in need of, to facilitate the exe- 
 cution of his hypothefis : but to ideas 
 which fo eafily captivate the mind, I fhall 
 oppofe a general opinion deferving fome 
 attention ; it is, that when we prefume to 
 diveft the operation of adminiftration of 
 thofe two important confiderations mo- 
 rality and time, every duty inftantly dif- 
 appears. In hCt, what would it figniiy to 
 fuch a government that the taxes were 
 exorbitant and unikilfully affelîed ? 
 
 < Wht
 
 THE FINANCES OF FRANCE. 185 
 
 Why need it trouble itfelf about the pro- 
 cllgallty of penfions, and fuperiluous ex- 
 pences ? What concern could it take even 
 in the diforder and overthrow of private for- 
 tunes, if by calculating the various trans- 
 fers of the circulation of the ipecie only 
 for future times, it fhould think it Sufficient 
 to let a long feries of fuccefpive years imper- 
 ceptibly retrieve, the equilibrium it would 
 dellroy ? 
 
 WtiY fliould it be concerned about flill 
 greater calamities, the poverty of the people, 
 war, and its devaftations, if it can be com- 
 forted by the reflexion, that after a ftated 
 time population augments in proportion to 
 the abundance of provifions ? What needs 
 it care, in fliort, for the maintenance of thes 
 public tranquillity, if defpifmg to be cramp- 
 ed in its calculations by the public opin- 
 ion, or moralit}^ and confounding men and 
 things together, it pretends to fubje<5t theni 
 to the fame laws, and to move them by 
 funilar fprings ? What a dreadful moral, 
 what inhuman careleliliefs would proceed 
 from this way of feeling and judging ! and 
 how dangerous it is to give way to thele 
 general notions, which deflroy the ienfe of 
 Y evervr
 
 lS6 THE ADMINISTRATrON OF 
 
 every duty, becaufe the principles by which 
 they are conne£led^ no longer fubfift ! 
 
 Among the errors that proceed from this 
 mode of reafoning, which leads us fo much 
 affray ,we may reckon that, which, pay- 
 ing no regard to any limitatioii of time, ap- 
 plies to men, whofe life is but a fpan, cal- 
 culations that belong only to an indefinite 
 length of time ; and by a fingular contraft ; 
 whilft no account is made of morality, that 
 intelligent part of man is neglected, which 
 extends and multiplies his ideas, by means 
 of forefight. What then is requifite to en- 
 able us to forra a found judgment on the 
 leading queftions of political oeconomy } 
 Our fpeculative ideas, and our plans 
 of adminiftration muft be fuited to the 
 weakm^fs of our nature ; we mull; propor- 
 tion them to our duration, and to the moral 
 affeâ:i0rïs that conftitute the eflential part 
 ©f happinefs, or unhappinefs ; th-en the 
 prefent time wili no longer be facrificed to 
 the future, in our plans ; then we fliall not 
 imagine that every thing is equal, becaufe 
 fimilar eaufes produce fimilar efFeds ; we 
 ihall not believe that all maybe retrieved by 
 (Lbat circulation which gives to the one 
 
 what
 
 THE FINANCES OF FRANCE. 187 
 
 what it takes from another ; and we fhall 
 perceive that even juftice itfelf which is fo 
 neceflary a virtue in the focial compadl, is 
 founded on tranlitory rights and propor- 
 tions : then, more efpecially, the life of 
 men, that facred depofit entrufted to the 
 care of Sovereigns, will not appear to them 
 as a property, which they may flightly 
 flake againft uncertain future advantages, 
 loofely held out by pohticians : then the 
 unheard of fufferings of unhappy wretches 
 expiring on the field of battle, and in pri- 
 fons, where they are huddled up together, 
 fufferings which only belong to thofe who 
 experience them, if I may fo exprefs myfelf, 
 fhall not appear to Sovereigns in the light 
 of calamities that may be collectively con- 
 fidered, or efllmated without remorfe or anx- 
 iety : in fhort, in the new arrangements 
 of the finances, they will wifh to fpare their 
 fLibje<£ls thofe agonies of the foul, which 
 arife from the fear of want, the uncertainty 
 of the future, and the alarms excited by con- 
 fiderable changes in the taxes, or in other 
 eifential parts of the focial compa£l. He whp 
 refledts on adminiflration ought to confider 
 with attention the weaknefs of man ; ^n4 
 Y % when
 
 Iô5 'lUE ADMINISTRATION OF 
 
 when he fees that the enjoyment of phyfi- 
 Câl plea fu res are limited to a few moments 
 every day ; when he fees, that during the 
 longeft life, man is happy or unhappy, 
 according to the nature of the emotions of 
 his mind, he will ealily acknowledge, that 
 confidence and peace are among the greatelt 
 benefits that can b^ expelled from the cares 
 of government. Sovereigns, fenfible of 
 thèfe various truths, will fav to the gener- 
 ation of men that furrounds them : to you I 
 owe all my attention, your happinefs is- 
 uppermofl: in my thoughts, and as you are all 
 born to rights, connexions and habits, I will 
 better your condition without violent mea- 
 fures, and I will give the preference to the 
 good I may eifeiSl by moderate, but effica- 
 cious means, rather than to thofe dazzling 
 fyflems that diffufc cares and diffidence, 
 and to which tlie happinefs and quiet of tlie 
 prefent generation, are almoif always fa- 
 crificed, in the firfl inftance. 
 
 C H A P'
 
 THE FINANCES OF F-RANCE. 1 89 
 
 CHAP. VIL 
 
 OF THE CONVERSION OF ALL THE TAXES 
 INTO A POLL TAX. 
 
 'T^HIS fpecles of fmgle tax, which has 
 Ukewife its partlzans, may not be 
 liable to all the objeftions I have ftated, in 
 treating of the territorial tax, but incon- 
 veniencies of equal importance would ne- 
 verthelefs refult from it. There are invin- 
 cible difficulties in the execution of this 
 plan. How is it poffible to rate all the 
 inhabitants of fuch a kingdom as France, 
 in an equitable manner. Hov/ is it even 
 poffible to diftribute them into a certain 
 number' of clafies, without any other rule 
 to direct us, but a confufed eftimation of 
 the circumftances of each contributary : a 
 tax of this kind is already coUedled : but 
 
 the
 
 ipO THE ADMINISTRATION OF 
 
 the part which is levied on the yeomanry 
 is aflefled in moft provinces, in an equal 
 proportion with the land-tax. The nobi- 
 lity, priviledged perfons, and the inhabi- 
 tants of the exempted towns, are aflefled 
 to the poll-tax, by lefs certain rules, as 
 well as the contributaries in general of the 
 provinces where a real land-tax is paid. 
 Such are however the abufes infeparable 
 from this kind of afleflment, that in Paris, 
 for example, where this tax is confiderably 
 high, rules of proportion have been adopt- 
 ed, that have no exa£l relation to the 
 difference of the circumflances of its in- 
 habitants ; but even this imperfection has 
 been reckoned preferable to the inconveni^ 
 encies of an arbitrary, and indefinite aflefl- 
 ment ; fuch are, the fettled rates on offices, 
 titles, dignities, military rank, and places 
 in the finances are among that number; and 
 alfo the interior regulations for affociations 
 of merchants, the tax on fervants, and 
 feveral others. Yet, notwithflanding all 
 thefe precautions, that part of the poll-tax 
 which is not afTelTed in an equal proportion 
 to the land-tax, is the mofl: difficult to col- 
 le£l, becaufe abatempnts are continually 
 
 folicited.
 
 THE FINANCES OF FRANCE. Ipl 
 
 folicited. What then would it be, if all 
 the taxes converted into one, were to be 
 collecfted in this manner ? It could no longer 
 be done with careleflhefs, or moderation, 
 fmcc this tax would conilitute the whole of 
 the revenue of the State. And yet, who 
 is the man that could determine with pre- 
 cifion on the fortune of each individual ? Or 
 «even, if he had this knowledge, who 
 could poffibiy convince the totality of the 
 fubje^ls that he did them no wrong? It 
 would be an inexhauftible fource of com- 
 plaints and jealouiies ; and I may affirm, 
 that they would never be able, in a monar- 
 chy like that of France, to fecure the exa£t 
 payment of perfonal taxes laid on conlider- 
 able properties. The moft powerful men 
 in the nation cannot free themfelves from 
 the taxes on articles of confumption, nor 
 from thofe on the landed revenue, for they 
 pay the firft without knowing it, and they 
 cannot help it; whilft their farmers are 
 compelled to pay the other. But the poll- 
 tax being demandable in the place of abode 
 of thofe who are liable to it, who are often 
 at a diftance from their landed eftates : the 
 colledors of this tax know nothing of thefe 
 y 4 landed
 
 Ï92 THE ADMINISTRATION OF 
 
 landed eftates ; and as they have ftill lef^ 
 facility to acquire the knowledge of the 
 moveable revenues, it is only by forcible 
 means, that tardy contributaries are brought 
 to pay, but the greateft circumfpedion is 
 ufed towards perfons of diftinguifhed 
 rank. 
 
 Setting fyftem - againft fyflem, and 
 chimera againft chimera ; if projeftors feek 
 only to demonftrate abftraél-edly, the moft 
 oeconomical plan of coUeclion, they might 
 as readily adopt that of an only tax on fome 
 one article of confumption as any other. In 
 fa6t, the 'charges of coUeéling thefe various 
 duties amount now to fifteen per cent; but 
 this proportion would exift no longer, if it 
 was poffible to raife the duty on one of 
 th^fe articles fufficiently to make it an equi- 
 valent for every other tax in the kingdom ; 
 becaufe the number of revenue officers and 
 their falaries conftituting the greatefl ex- 
 yence, affuredly this expence could not 
 rife in proportion to the duty: let us fup- 
 pofe that the expences of colle6ling the 
 tax on one article of confumption, which 
 brings in twenty millions, amount to three 
 
 millions :
 
 THE FINANCES OF FRANCE. I93 
 
 rnillions : then if the produce of this fame 
 tax was extended to three hundred millions, 
 the expences might poliiblv not exceed 
 twelve, or fifteen millions. But ftill fach 
 a plan would be irrational. It is not in the 
 power of any government to raife the duty 
 on articles of confumption above a fixed 
 proportion, becaufe there is a degree of 
 deamefs, beyond which no one would ufe 
 that article, or elfe this tax would give 
 birth to fo general and aclive a contraband 
 trade, that no effort whatever could reprefs 
 
 A SIMILAR idea has fometimes been 
 ferioufly difcuffed, on which I fliall for that 
 reafon fay a few words. It was propofed 
 to lay the univerfal tax, on iome fort of 
 commodity fo very neceflary, that it ihould 
 be unavoidable to pay the dutv : as for ex- 
 ample, a tax on corn, demandable either in 
 the markets, or at the mills when it fhould 
 arrive there, to be made into flour. But 
 what a multiplicity of revenue officers and 
 courts of aflelTors would be requifite to 
 aflure fuch a colleclion ; and even then this 
 tax would partake of the inconveniencies 
 
 which
 
 194 THE ADMINISTRATION OF 
 
 which I demonflrated, when I difcufled the 
 idea of an only tax to be laid on landed 
 property ; and it would be the moil difpro- 
 portionate of all taxes, to the variety of the 
 fortunes of individuals. There is a tax 
 on corn and flour in Holland, and even at 
 Marfeilles ; but that which confined to cer- 
 tain limits may be borne in certain places, 
 is not equally applicable to a great king- 
 dom; and it would be fo much the lefs 
 applicable, if it was intended to convert 
 the totality of the taxes into a fimilar duty. 
 Holland principally confu mes foreign corn; 
 and that country is at the fame time a con- 
 tinual mart for the overplus of the northern 
 ftates ; thefe circumftances prevent great 
 alterations from taking place in the price of 
 that commodity, and the inhabitants of 
 Holland are ufed to look on corn as an ob- 
 ject of trade. 
 
 The free port of Marfeilles is the mart of 
 the Mediterranean trade, and fome of the 
 above confiderations are applicable to it ; 
 but the totality of the kingdom, and more 
 efpecially its interior parts, would revolt at 
 fuch a fyHtm* Corn being confidered as a 
 
 bounty
 
 THE FINANCES OF FRANCE. I95 
 
 bounty of the earth, and as a benefit of 
 nature common to all mankind ; a confider- 
 able duty on a commodity fo generally 
 and daily ufed, would caufe a fermentation 
 that nothing could calm : the rife occafion- 
 ed by bad crops would be imputed to the 
 effe<fts of fifcal operations, and it would be 
 impoffible to bear fuch a tax. I think it 
 ufelcfs to dwell any longer on this idea, 
 but I muft obferve, that among the various 
 duties on articles of confumption, the moft 
 convenient are thofe that bear on a commo- 
 dity whofe real value is unknown to the 
 multitude, becaufe it is then more difficult 
 to diftinguifh the tax from the natural 
 price of that commodity. 
 
 I HAVE given the ftatement of the im- 
 menfe taxes, or duties that are colle<5led in 
 France ; and I believe that it is not by flight 
 pf hand that we can fimplify that which 
 is compounded, make favings in what is 
 expenfive, or render cafy what is difficult ; 
 but rather, by an attentive ftudy of each 
 part, by a modification of what is defedive, 
 and by never putting off the reform of any 
 
 one
 
 iç6 THE ADMINISTRATION OF 
 
 one abufe, from an uncertain expeâ:ation of 
 a more complete revolution ; it mufl: likewife 
 be, by confiding lefs in our imagination 
 than in that judgment which knows how 
 to adapt men, and their concerns fuitably 
 to each other, and which efteems only fuch 
 plans as are praticable. — Painful proceeding 
 and rarely attended with renown, but the 
 only one however which approaches the 
 end that all flatefmen ought to have in 
 view. 
 
 CHAP.
 
 THE FINANCES OF FRANCE. I97 
 
 CHAP. VIIL 
 
 OF THE NUMBER OF FISCAL AGENTS AND 
 INFERIOR REVENUE OFFICERS. 
 
 T 
 
 HE enquiries I let on foot in order to 
 obtain an exacl knowledge of the 
 number of the fifcal officers, not havin^g 
 been completed before the end of my mini- 
 ftry, I cannot give complete information 
 on this fubject. Each paridi in the pro- 
 vinces of eleclion, appoints from three to 
 {even collectors in the land-tax, in propor- 
 tion to their extent; but the fame rule; 
 does not exifk in the provinces where the 
 ftates are held, becaufe the office of colietlor 
 is there rnoftly adjudged to him who offers 
 to take the charge of it for the leaft falary. 
 In fome parts of the kingdom, the colle-flioii 
 4 of
 
 ipS THE ADMINISTRATION OF 
 
 of the twentieths is given to a peculiar 
 coUedor, and in others, this fame collec- 
 tor is intrufted with the receipt of the 
 various territorial taxes. In fhort, there 
 is, in proportion to the facility, or difficul- 
 ty of the colleâ:ion; a more or lefs confi- 
 derable number of bailiffs ; and of their 
 fubaltern officers, who have the charge of 
 fuing thofe who are not punftual in their 
 payments. From all this diverfity, it 
 may be eafily conceived, that it is a very 
 difficult work to give a particular account of 
 all the perfons employed under various 
 denominations in the colle6tion of the king's 
 revenues. 
 
 However, as trifling errors cannot be 
 of confequence in a flatement of this nature, 
 I will take upon me to fay, after having 
 coUedled and compared the beft opinions 
 and informations I could obtain, that the 
 totality of fifcal agents, including the 
 principal diredors and the moft fubaltern 
 office-keepers and colledors, may be efti- 
 mated at about two hundred and fifty thou- 
 fand perfons, and they may be clafled in the 
 following order. 
 
 2 Two
 
 THE FINANCES OF FRANCE I99 
 
 Two hundred thoufand for the receipir 
 and colledion of the twentieths, the land- 
 tax and the poll-tax. 
 
 Twenty feven thoufand for the receipt 
 of the general farm, excile, and demefnes 
 duties; of thofe levied by towns for their 
 own emolument, of thofe colleâ:ed hy the 
 provinces where the ftates are held ; and of 
 every other duty. 
 
 Twenty three thoufand employed againft 
 the fmugglers : but it is effential to obferve 
 that the greateft part of thefe revenue- 
 officers have other occupations befides their 
 fifcal funclions-. In the firft inftance, the 
 land-tax colle<5lors, and thofe for the twen- 
 tieths are aîmoft every one of them appoint- 
 ed in the villages, from among country peo- 
 ple, who cultivate their privateproperty at the 
 fame time ; or, in little towns and boroughs, 
 from among the inhabitants who have alfo 
 their own bufmefs to mind ; and it is only 
 in great towns that the poundage on the 
 collection of the twentieths and the poll- 
 tax» is fufficiently confiderable to allow 
 
 thofe
 
 ■200 THE ADMINISTRATION OP 
 
 thole who are employed in that coUedion 
 to devote themfelves intirely to it, 
 
 There is alio in the other branches of 
 the administration of the finances, a great 
 number of fubalterns known under the 
 name of office keepers ; whofe falary is fo 
 very trifling, that they only accept thefe 
 places when they do not interfere with their 
 daily occupations. We may reckon about 
 four thoufand feven hundred fubalterns of 
 this fort, in the excife adminiftration alone. 
 That of the demefnes employs, I believe, 
 two thoufand fix hundred comptrollers ; 
 but thefe commiffions are given in diftriâis, 
 where the collection is but fmall, to attor- 
 neys, regifters, bailifrs, land-ftevvards, and 
 others, who look on them as an acceflkry 
 occupation. There is likewife in the de- 
 partment ofthe general Farm a great num- 
 ber of various trifling tranfport duties, the 
 coUeflion on which is fo fmall, that it is 
 impoffible to give the coUedors fufficient 
 falaries to engage them to devote themfelves 
 to that occupation only. 
 
 The
 
 •THE FINANCES OF FRANCE. 201 
 
 The duties collected by the iprovinces 
 "where the ftates are held, and by the towns 
 and hoipitals for their own expences are 
 likewife, in feveral places, fulceptible of 
 iimilar obfervations : the office keepers 
 who retail lottery-tickets are alfo for the 
 moil part, employed in fome little bufinels 
 of their own, 
 
 I THEREFORE eftimate the number of 
 perfons, who devote all their rime to the 
 colle£tion of the taxes, and to the preven- 
 tion of Smuggling, at only thirty five tiiou- 
 'fand. 
 
 I MUST here call to mind however, that 
 as I have not included the poll office reve- 
 nue, nor that of the public vehicles, the 
 coinage of the fpecie, and the admin iftration 
 of the gun-powder mills, nor even the quit- 
 rents and mutation-duties beionging to the 
 king, as lord of manors, among the taxes 
 paid by th.e nation ; it vras n:)u incumbent 
 on m.e to rank among the nfcal agents, the 
 various officers employed in thefe diverfe 
 branches of colleclion, or of management. 
 
 Vol, T. Z Axd
 
 202 THE ADMINISTRATION OF 
 
 And, for the fame reafon, not having 
 reckoned the profits allowed to the fnutt 
 and fa^lt retailers, among the charges of 
 collection, I ought not to clafs thefe re- 
 tailers among the fifcal officers : for, thefe 
 retail-fales would take place, as I have had 
 occafion to obferve, nearly in the fame 
 manner, even if the commerce of theie 
 commodities was not fubjcdled to an exclu- 
 five privilege : perhaps it might alfo be 
 proper, not to confider thofe men as intirely 
 taken off from ufeful labour, who are in- 
 termediate agents between the retailers, and 
 the Farmers- General, and of whom fome 
 are employed in buying, fome in keeping 
 the accounts; others as warehoufe keepers 
 of the fait and tobacco ; and others, as dif- 
 tfibutors of thefe commodities to the retail- 
 ers, and as receivers of the produce of the 
 fales. Every one of thefe perfons in fiid, 
 fupplies the place of merchants, or clerks, 
 who would give themfelves up to fimilar 
 occupations, if the trade of fait and tobacco 
 w^as intirely free; but I mufl: likewife ob- 
 ferve, that the exclufive privilege of this 
 branch of commerce is the fourceofim- 
 menfe fmuggling, and that a great numl)er 
 
 of
 
 THE FINANCES OF FRANCE. 203 
 
 of thofe who follow this contraband trade, 
 are brought up to nO other bufmefs. 
 
 All the operations w^hich I have point- 
 ed out, as adapted to lefien the cxpences of 
 colleclion, may be alio applied to the lef- 
 fening of the number of revenue-officers, 
 becaufe a great part of thefe charges is in- 
 curred by the payment of the lalaries of the 
 perfons whom it is neceffary to retain in the 
 filcal lervice. 
 
 The execution of theie ditTerent arranj'e- 
 ments would undoubtedly redore à great 
 number of hands to the ufefni occupations 
 of fociety. But the advantage of tlie fî:ate 
 ought, in this reform, to be as much as 
 polhble connected with a lentiment of hu- 
 manity tow^ards the objeéls of that reform : 
 and I (hall point out on this fubieft, the 
 line of conducl which 1 followed, as being 
 iuft and reafonable. 1 cauf-.d the name of 
 ever perlon whole place v/as furprefied, to 
 be infcribed in a regiifer-book,' and I gave 
 them the preference, when offices for 
 which they were fît, happened to be vacant ; 
 and the king authorized this openjtion by 
 Z z T.:
 
 204 THE ADMINISTRATION OF 
 
 an edicl of his council. Laftly, I had art 
 account given me of the age and of the cir- 
 cumftances of the reformed fubalterns, and 
 I folitited from the bounty of the king, a 
 temporary aid for Ibme, and a peniion for 
 others. This examination requires fome 
 care: for if it be not taken, the rnultipli- 
 city of claims on the one hand might dif- 
 courage ; and on the other, thole who were 
 deprived of every refource, would lufFer 
 feverely by a general fyftem of oeconomy^ 
 We difcover every inflant, that nothing is 
 quite, eafy, orfimple to an adminiftrator of 
 the finances, when he defires to reconcile 
 every duty of prudence, juftice, and bene- 
 ficence, together; whereas, if a minifler 
 fliews himfeif always fevere, or always 
 eafy, according to the predominant turn 
 of his mind, he fliands in no need of reflec- 
 tion, nor of any command over himlelf. 
 
 C U A V'
 
 THE FINANCES OF FRANCE. 205 
 
 CHAP. IX, 
 
 m^ THE POPULATION OF THE KINGDOM. 
 
 TT7E have at prcfeiit a more certain, and 
 a more exad knowledge than former- 
 ly, of the population of the kingdom, and 
 this proceeds from the pains beftowed on 
 thele relearches by goverment. Undoubt- 
 edly, it was not poilible to make an exa6l 
 enumeration of lb large a country; it was 
 ftill lefs practicable to renew it every year: 
 But after having made partial enumerations 
 in different places, their refult has been 
 compared with the number of births, 
 deaths and marriages; and the proportion 
 between them, being conhrmcd iu a cer- 
 tain degree, by the experiments made in 
 Other countries, has eftabli{he4 ^ me^furç 
 7. 3 of
 
 2q6 the administration op 
 
 of .comparllbn, in which it is reafonable to 
 confide. 
 
 The calculation leafl liable to error, is 
 that which refults from the number of births, 
 For an epidemical ficknefs, or an emigration 
 may occafion flight differencesin the gener- 
 al bills of mortality; befides it frequently 
 happens, that the country parifh-curates 
 neglect to mention in their regifter-books, 
 the death of children who die very young, 
 when thefe children belong to poor peafants, 
 and there is a moral certainty that certifi-r 
 cates of their death, will never be called 
 for; 
 
 The nun-jber of marria2;es has always 
 been reckoned a very incorre6l rule of com- 
 parifon, and the depravity of manners mufb 
 certainly ftrengthen this opinion. 
 
 Lastly, the proportion betwixt the 
 number of births, and that of the inhabi- 
 tants, does not exiH: in every part of the 
 kingdom: the ufeful occupations neceffary 
 to fupply the luxury and opulence of great 
 oities, attrad to them a great number of 
 
 inhabitants
 
 THE FINANCES OF FRANCE. 20^ 
 
 inhabitants born in other places; and their 
 population is neceilarily above the propor- 
 tion of the number of births : the contrary 
 happens in thofe country villages, which 
 are deprived of refources, becaufe a great 
 part of their indigenous inhabitants leave 
 them as foon as they can get a livelihood 
 by their labour. The various degrees of 
 lalubriety of a country likewile, caufe a 
 difference in the ufual proportion between 
 the number of births, and that of the 
 inhabitants : thus, we fee that wherever 
 mortality is more conftantly accelerated, 
 the number of births, correfponds more 
 nearly with a fmall number of inhabitants, 
 than in thofe places where neither the bad 
 quality of the air, nor of the climate fliorten 
 the lives of the people : all thefe differences 
 however, and many more, acquire a kind 
 of uniformity, when colieClively confidered, 
 and in the immenfe extent of fuch a king- 
 dom as France: it has therefore been prac- 
 ticable after various refearches to lay down 
 a general rule of comparifon. The num- 
 ber of births is in proportion to that of 
 the inhabitants, as one, to twenty thr^e, 
 and twenty four, in the diftri>£ls that are 
 Z 4 not
 
 208 THE ADMINISTRATION OF 
 
 favoured by nature, nor by moral cir-« 
 cunîftances : this proportion is, as one, tQ 
 twenty-five, twenty-five and a half, and 
 tw^enty-fix, in the greatefl part of France ; 
 laflly, each birth correfponds with twenty- 
 Jfeven, twenty-eight, twenty-nine and even 
 thirty inhabitants, in cities, proportion- 
 ably to their extent, and their trade ; they 
 even exceed this proportion in the metrD- 
 polis. 
 
 It is impofîibie for every one to have a 
 fnnilar opinion on the extent of population, 
 deduced from the number of births, when 
 that opinion may be formed from fuch a 
 variety of ftatements: as I myfelf hefitate 
 between twenty- five and a half, and twenty- 
 fix, I fhall adopt the medium term of 
 twenty-five and three quarters, by which 
 I fhall multiply the births, to form an. 
 eftimate of the population of the king- 
 dom. 
 
 The laft complete ftatement that came 
 to my knowledge was that made in 1 780. 
 
 In
 
 THE FINANCES OF FRANCE. 209 
 
 In 1780, the births amounted to 989,306 
 
 In 1779 - -, - 9S^->^^1 
 
 - - - 932,800 
 
 - - - 998,191 
 
 - 939^074 
 
 - 934.480 
 
 - 939»6oS 
 
 - 9^0.438 
 
 - 905,580 
 
 - 913.214 
 
 In 
 
 177a 
 
 In 
 
 1777 
 
 In 
 
 1776 
 
 In 
 
 1775 
 
 In 
 
 1774 
 
 In 
 
 1773 
 
 In 
 
 1772 
 
 In 
 
 ^11^ 
 
 Total 9,409,358 
 
 Which makes for the ten 
 years, on an average per year 940,935 
 
 The number of deaths durhig 
 that fpace of time amounted 
 to - _ . 8,184,918 
 
 This is on an average at the 
 rate of, ^<?r year - 818,491 
 
 The number of marriages dur- 
 ing tlK^e ten years amounted 
 tQ - - - 2,137,740 
 
 This
 
 210 THE ADMINISTRATION OF 
 
 This is on an average, per year 213,7^4 
 
 The births multiplied by 
 twenty-five and three quarters pro- 
 duce fouls - - 24,229,075 
 
 The deaths multiplied by 
 twenty-nine three -fifths, and the 
 marriages by one hundred and 
 thirteen and a third, give nearly 
 the fame re fuit. 
 
 If, inftead of the preceeding 
 ftatement of ten years, we view 
 only the lafl: five, namely 1776, 
 1777, 1778, 1779, and 1780, we 
 /hall find that the number of 
 births amounted during that time 
 to - - 4,816,038 
 
 This is on an average, per 
 year . _ _ 963,207 
 
 And, this laft number multi- 
 plied by twenty-five three quar- 
 ters, gives a refult of 24,802,580 
 
 I BE-
 
 THE FINANCES OF FRANCE. 211 
 
 I BELIEVE that a more accurate idea 
 may be formed of the extent of popula- 
 tion, from a comparifon of the number 
 of births for the lafl five years, than of 
 thofe in the ten above ftated ; by this 
 method, we approach nearer to the pre- 
 fent times ; and beiides, it is a matter of 
 hoi, that the regulations adopted for the 
 purpofe of acquiring a more extenfive 
 knowledge on this fubjecfl, grow everyday 
 more perfe6l : it has been lately difcover- 
 ed, that the county of Clermontois, whicji 
 is under the private government of the 
 houfe of Condé, had never been includ- 
 ed in the general ftatements of popula- 
 tion ; and yet there is reafon to believe, 
 that this little county contains about forty 
 thoufand fouls : laftly, one may eafily fee 
 that the copies from the regifter books 
 are more fufceptible of omiffions than of 
 repetitions of names : we ought alfo to 
 obferve, that except the Jews of Lor- 
 raine, Alface, and the county of Metz, 
 who are comprehended in the regiflers of 
 population, thefe regifters do not contain 
 the names of any non-conformifts, unlefs 
 
 they
 
 212 THE ADMINISTRATION OF 
 
 they have heeu baptifed iu the Romaic 
 church. 
 
 All thefe reafons added to others, which 
 I have not mentioned, induce me to 
 think, that at prefent, eighteen months 
 after the peace, the births in the kingr 
 dom, including Corficn, amount to above 
 a miUion, which would be in proportion to 
 nearly twenty-fix millions of inhabitants ; 
 however, that we may not deviate too 
 far from the mod general opinion, and 
 the bafis moft commonly adopted, I fhall 
 ftate the population at twenty- four mil- 
 lions eight hundred thoufand fouls, and 
 all the calculations in this work (hall he 
 founded on this ftatement. 
 
 I HAVE not the leafl; doubt but the 
 kingdom of France contains at this time, 
 a much greater proportion of inhabitants 
 than in the preceding centuries, even ex- 
 clufively of the conquered provinces : 
 thofe who have announced the contrary 
 in fome of the oeconomical writings that 
 have been publifhed within thefe twenty 
 years, have not fupported their opinion 
 
 by
 
 THE FINANCES OF FRANCE. 2Î^ 
 
 by any kind of calculation whatever, ajid 
 we clearly lee, that they erred in one of 
 the moft eflential points of their conjec- 
 tures; as they efbiniated the population ol" 
 the kingdom at only tifteen or fixteen mil- 
 lions of inhabitants. 
 
 Moreover, if we turn our attention 
 to the principal caufes of the multipli- 
 cation of men, we can fcarcely conceive 
 any reafon, why the population of France 
 (hould be leffened : the art of agriculture 
 is rather improved; the former great ex- 
 tent of forefts is no longer the fame ; 
 marihes and fens have been drained ; the 
 fea has retired in feveral places, and im- 
 menfe wafte lands have been rendered 
 productive: we may likewife obferve, that 
 the opening of feveral canals, and of 
 new highways throughout the kingdom, 
 having given a great facility to the com- 
 merce of corn, that proportion of this 
 ■commodity, which fome provinces occa- 
 fionaliy fall fliort of, is tranfported to them 
 with more eàfe than formerly, and their 
 population mufl: have increafed in confe- 
 quence. Lartly, in proportion as manu- 
 4 faifture-:
 
 214 THE ADMINISTRATION OF 
 
 factures have been multiplied, and brought 
 to perfe*£lion, the national induftry has 
 furniflied more articles for commercial 
 exchanges, and the exportation of corn has 
 ceafed to be a neceffary refource to pay our 
 debts to foreign countries. 
 
 It would be a delirable acquilition if 
 fome decifive opinions on the extent of 
 the confumptions, at various periods of 
 the monarchy, could be joined, to thefe 
 general ideas. But the moil confider- 
 able of all confumptions, namely that of 
 corn, cannot even at this prefent time be 
 exa£lly eflimated, and it is only from the 
 number of the inhabitants of the kingdom, 
 that attempts have been made to deduce 
 its extent. The confumption of fait is 
 the moil: univerfal, next to that of corn ; 
 without pretending to fet a greater value 
 than they deferve [on the inquires I hav^e 
 made on that fubjeft, I will venture to 
 fay, that fincc the year 1599, when Mr. 
 de Sully gave the management of the fait 
 duties to a fingle company, untill the 
 prefent time, the fales of fait have never 
 been fo confiderable as they are at pre- 
 fent
 
 THE FINANCES OF FRANCE 215 
 
 fent: and though all the documents that 
 could prove it, are not to be found, yet 
 if we compare the amount of the leafes 
 with the prices ofpurchafe andoffale, we 
 lliall come very near the truth. As lean- 
 not enter here into the particulars of thefe 
 diverfe calculations, I fhall only quote a 
 fimple and remarkable precedent ; which 
 is, that in the leafe granted under the reign 
 of Louis XIII. in 1632, to Plnlip Hamel, 
 the king warranted to this Fanner, a 
 confumption of 10,250 muids : this agree- 
 ment was, indeed, only made . for the pro- 
 vinces where the fait duties are higheft ; 
 but the actual confumption of thefe identical 
 provijices amounts to nearly 15,^00 muids, 
 this comparative flatement gives an addi- 
 tional probability to the general ideas .abov^:r 
 cited; but no pofitive confequence can be 
 drawn from it ; for the adminiftrators of 
 the fait duties having become more in- 
 du ftrious and more watchful over their 
 intefefts, they may have augmented their 
 fales, and the confumption m^ay not have 
 incrcafed in the lame proportion : in (hort, 
 the price of a commoditv, the lefs or 
 greater abundance of fpccie, and the ge- 
 neral
 
 2i6 tHJE ADMINISTRATION OF 
 
 neral extent of the taxes, are all circum- 
 ftances which have a tendency to mcreafe 
 or diminifli the confumption of that com- 
 modity, and when any refnlt whatever 
 depends on numberlels circumftances, it 
 would be unreafonable to attribute it to 
 one caufe only, or even to endeavour to 
 determine in a decilive manner, on any 
 thing relative to it. 
 
 Population undoubtedly has experi- 
 enced momentaneous convulfions, cDidemi- 
 cai diforders, a fcarcity of corn, the fharp- 
 nels of the winter feafon, and in fome 
 vears, war, and emigrations, fatal to France ! 
 liave occasioned a lenfible diminution in 
 the number of its inhabitants: but fuch 
 is the annual progrefs of the reproduc- 
 tion of the human fpecies, that after a 
 certain nun:iber of years, the population of 
 an indufirious and trading country will 
 always be in proportion to the quantity 
 of provifions. When therefore agriculture 
 is increafmg, when the interior com.mu- 
 nications of a country are convenient, and 
 when wealthy people may barter the 
 produce of their lands againfl the various 
 
 manur-
 
 THE FINANCES OF FRANCE. 21^ 
 
 manufacflures of national induftry, then 
 the principal fources of population may 
 be contidered as firmly eftablifhed. 
 
 But, governments ought not to depend 
 on the efFe6l of time, as I have already 
 had occafion to obferve; and they muft 
 blame themfelves for all the deftrudive 
 calamities, which they have not prevented 
 or moderated, when they had it in their 
 power. They cannot be allowed to be 
 indifFerent to the prefent time, and to 
 derive a confolation for the evils of which 
 they are fpedators, from à confidence in 
 the bounty of providence, which extends 
 its protection to the human race, and 
 hiakes it triumph over the errors of ad- 
 miiliftration, and over political iniquities. 
 Wars that deftroy men, the weight of 
 taxes which diihearten them, leverities 
 that render them timid ; and that negle6l 
 of themj which leaves them at the mercy 
 of events, in calamitous times ; all thcfe 
 circumftances over which governments 
 have an immediate influence, are the caufe 
 of a more or lefs fenlible diminution in the 
 population, and the fovereign ought not to 
 
 Vol. I. A a think
 
 il8 THE ADMINISTRATION OP 
 
 think it fufficient that this lofs will fome 
 time or other be retrieved by time. 
 
 We miift likewife obferve, that there 
 is a fpecies of luxury, which will, at 
 all times make population fall fhort of 
 what it would otherwife be : thofe parks 
 and fumptuous gardens that the plough- 
 share fhall no loiïger furrow, that great 
 quantity of horfes devoted to tranfport 
 wealthy people commodioufly to the places 
 where their affairs, or their pleafures call 
 them ; that immoderate expence for fir- 
 ing, occafioned by an oftentatious retinue 
 of domcfticks ; that culinary art which 
 waftes as much, to pleafe for a moment 
 the palate of a worn out debauchee, and 
 to procure him the applaufes of a few flat- 
 tering parafites, as would ferve to maintain 
 feveral families ; in fhort, all the niceties 
 of effeminacy and great riches, diffipate 
 ufelefsly, a part of the produce of the 
 earth, and are enemies to the increafe of 
 population. It is undoubtedly, difficult 
 hi a great ftate, to prevent the confe- 
 quences that are infcparable from a dif- 
 proportion of riches ; but it is very often 
 
 admi«
 
 THE FINANCES OF FRANCE. 2ig 
 
 ndmiiift ration itfelf, which contributes to 
 the increale of this inequaUty, as I fhall 
 endeavour to demonftrate in treating fe- 
 parately on the article of luxury. 
 
 That numerous cavalry, the fubfift- 
 ence of which obliges men to contract 
 themfelves into a narrower compafs, that 
 thofe animals, who are to help them to def- 
 troy One another, may roam more at large, 
 is not one of the leafl inconveniencies arif- 
 ing from the jealoufies of fovereigns, and 
 the confequent enormity of the military 
 eftablilhment in tim„e of peace. 
 
 There are âlfo, other caufes of depo- 
 pulation, the confequences of which doubt- 
 lefs, would be of ftill greater importance 
 to a ftate : there is a poffibility of fo great 
 apropenfity to celibacy, of fuch a depra- 
 vity of manners, and fuch a debility of 
 human nature, that even in the midft of a 
 fruitful foil, the births would ceafe to 
 bear a proportion to the extent of mortal- 
 ity : but we are as yet far from this 
 fatal period. 
 
 A a 2 Per-
 
 220 THE ADMINISTRATION OP 
 
 Persons living fingle in cities corn- 
 pole too fmali a part of the inhabitants of 
 the kingdom to put a flop to the pro- 
 grefs of population, even fuppofnig them 
 to have no progeny : but that which 
 would become really dangerous, would 
 be the corruption of manners in the coun- 
 try, a dread of having children, and the 
 unnatural abandoning of them to thofe afy- 
 lums, where death makes fuch dreadful 
 havock. Thefe calamities will perhaps be 
 among the curfes of poflerity, for figns of 
 a guilty relaxation, are dready feen. But 
 there exifls an evil, to the fatal confe- 
 quences of vvhich we ought not to be 
 blind, that is, the great wretchednefs of 
 the country people ; I muft on this fub- 
 ]cdcy make an obfcrvation of real import- 
 ance. 
 
 Whilst we fee the number of births 
 exceed that of deaths, we have reafon to* 
 be fatisfied, as to the population of the 
 kingdom ; but we ought not to forget that 
 the influence of this population on the 
 happinefs and ftrength of à flate is in 
 
 pro-
 
 THE FINANCES OF FRANCE. 231 
 
 proportion to the more, or lefs eafy cir- 
 cumflances of thole who compofe it. 
 
 Let us fuppofe that the iiihabitauts of 
 a country, fcarcely enjoy the bare necef- 
 faries of life; yet borne away by fenfual 
 pleafures, they may have the fame number 
 of children as if they lived at eafe; but 
 after fome efforts to bring them up, the par- 
 ents being too poor to give them proper and 
 fufficient food, or to afford remedies for 
 them when they are fick ; the major part 
 of thefe children do not outlive three or 
 four years, and it will be found, that 
 the number of infmts in that country 
 will be very difproportionate to that of 
 adults, and middle aged men. 
 
 Again, a million of fuch inhabitants, 
 will not have the fame flrength nor the 
 fame aptitude to labour, as a like num- 
 ber in a kingdom where the people are 
 pot fo poor. The equalizing of for- 
 tunes is not in the power of govern- 
 ments, but as they ' are the aiîeflbrs 
 of taxes and of each public burden, as 
 they are at once infpe£lors and lawgivers, 
 A a 3 they
 
 222 THE ADMINISTRATION OF 
 
 they have m their power, the means of 
 mitigating the hardfhips of the people, and 
 of preventing a numerous clafs of their fub- 
 je£ls contemphiting, in the increafe of their 
 famihes, nothing but a fource of trouble and 
 anxiety, or accuftoming themfelves to be- 
 come Grangers to the mofl pleafing of all 
 natural fentiments. 
 
 We cannot avoid frequently giving way 
 to the mofl: melancholy reflexions, whe^ 
 we caft an eye over the numerous regifter- 
 books of births and of deaths, and meafurc 
 the fliort fpace between thefe two periods of 
 human life. When we fee a fourth part 
 of a generation perifli before the age of 
 three years, another fourth before twenty- 
 five, a third before fifty, and the remainder 
 dwindle to nothing in a fhort time ; we are 
 'apt to think we are fpeélators of a fliip- 
 wreck, and w^e are alternately terrified at 
 the infliabiiity of life, and aftonifhed at the 
 vafl; projeâ:s which the human mind em- 
 braces within that fhort fpace. How no- 
 ble is adminiftration, and how much reafoii 
 it has to think highly of itfelf, when it 
 attends to all the m.eans wherewith it is 
 
 in-
 
 THE FINANCES OF FRANCE. 22^ 
 
 intrufted to carry on oneof the noblefi: defigns 
 of Providence that we know of : the multi- 
 plication of mankind, the augmentation of 
 their happinefs, and the perfection of their 
 knowledge. But how narrow in its views," 
 and how defpicable is that admiuiilration, 
 which having fuch a glorious career placed 
 before its eyes, is only taken up with the 
 arrangement of precedences and foolifli 
 pretenlions ! which has rather a defire of 
 commanding, than of doing good, and 
 which furrounded by the (laves of fortune, 
 prefers enjoying their adorations, to ex- 
 tending its views to that im.menle fpace,. 
 where lilent nature folicits its cares ! Oh ! 
 miniflers to fovereigns, how can you be in- 
 different to your true glory ! And when 
 you might fliine in the career you purfue, 
 with unrivalled fplendour, how can you divert 
 your thoughts from it, to embrace the 
 purfuit of thofe ridiculous vanities, in which 
 you have fo many competitors ! 
 
 A a 4 CHAR
 
 224 THE ADMINISTRATION OF 
 
 CHAP. X, 
 
 OP THE PROPORTIONS BETWEEN THE POPU- 
 LATION; THE extent; AND THE TAXES 
 OF THE KINGDOM. 
 
 THE whole extent of the kingdom, 
 exclufive of Corlica, coniifts of twenty- 
 {\x thoufand nine hundred and fifty one 
 fquare leagues, twenty-five to a degree ; 
 confequently, of two thoufand two hundred 
 and eighty-two, z-fifths ioifes, (French fa- 
 thoms) per league. 
 
 Its population confifls of twenty- four 
 millions fix hundred feventy-fix thoufan4 
 inhabitants *. " 
 
 This allows nine hundred and fixteen 
 individuals, for every fquare league. 
 
 * Twenty-four millions, eight hundred thou- 
 and inhabitants, including Corfica, whofe population 
 confifls of one hundred and twenty-four thoufand fouls 
 
 5 I'^"
 
 THE FINANCES OF FRANCE. 
 
 225 
 
 Its taxes amount to five hundred and 
 eighty- four millions, four hundred thoufand 
 livres f, which is twenty-one thoufand 
 fix hundred and eighty-four livres, per 
 fquare league. 
 
 And twenty-three livres, thirteen fous, 
 eight deniers per head, for perfons of all 
 ages, and of both fexes. 
 
 t Five hundred and eighty -five millions, includ- 
 ing the taxes paid by Coriica, which amount to fix 
 hundred thoufand livres. 
 
 CHAP.
 
 26 THE ADMINISTRATION OF 
 
 CHAP. XL 
 
 CONCISE IDEAS OF THE TAXES, IM- 
 MUNITIES, POPULATION, EXTENT, AND 
 PRINCIPAL RESOURCES OF EACH GENE- 
 RALITY IN THE KINGDOxM. 
 
 AFTER communicating a general 
 knowledge of the population of the 
 kingdom, and fetting forth the general 
 ftatement of the taxes paid by the whole 
 body of the people; I think it my duty 
 to give alfo a diftinâ: idea of the afieff- 
 nient of thefê taxes on the different pro- 
 vinces : there exifts a great difparity in 
 this affeffment both in its principles and in 
 the rules of proportion, and I thought, that a 
 fuccind knowledge of their different rela- 
 tions to each other would be infinitely ufe- 
 ful. 
 
 The
 
 THE FINANCES OF FRANCE. 227 
 
 The refearches that are to be the bails of 
 this information were neceflarily difficult to 
 make ; there are indeed fome taxes the pro- 
 duce of which is calculated for each gene- 
 rality, in the agreements made with the 
 Receivers; but every duty on articles of 
 confumption and feveral others alfo, for the 
 whole kingdom, arc leafed out, or given 
 to be adminiftrated for the King; and the 
 fe(ftions into which the accounts made out 
 for government are divided, ferve only as 
 delignations of the produce of thefe diverfe 
 duties. In fliort, the companies that are 
 entrufled with their collection, have fever- 
 al ways of fubdividing their own manage- 
 ment, and do not make it a point to efta- 
 blifh any connedion betw^een the depart- 
 ments of their directors in the provinces, 
 ^.nd the bounds of each generality. 
 
 Besides, the duties colle6led in fome 
 places cannot be entirely looked on as a 
 tax paid by the inhabitants of the generality, 
 where thefe places are lituated ; fuch are, 
 among many others, the duties on exportation ; 
 and importation, in which duties all the inha- 
 bitaiits of the kingdom are often interefled, 
 
 though
 
 228 THE ADMINISTRATION OF 
 
 though the payment of them he wholly 
 required in thé fea-port towns, or at the 
 offices on the frontiers. This is alfo the 
 cafe with a fmall number of general branches 
 of the revenue, which though colleded in 
 Paris, or fome other chief trading towns 
 are neverthelefs a tax to which the various 
 parts of the kingdom contribute in a cer- 
 tain proportion. 
 
 It has been fometimes neceffary to be fa-* 
 tisfied with the informations which pro- 
 ceeded from a found judgment, or ^the re- 
 union of intelligence more or lefs vague ; 
 I have however endeavoured in mofl cafes, 
 to apply to thefe objects, fome rule of affefl- 
 jnent founded on a permanent principle, 
 though without neglefting the exceptions 
 of which they might be fufceptible. Thus, 
 for example, the relation that exiflis between 
 the population of each generality, may 
 ferve as a ^leafure for the ailefiment of the 
 duties that bear on articles of general ne- 
 ceffity, but ftill we ought to attend more 
 to the riches of a province than to its po- 
 pulation, when we are to eftimate the dif~ 
 tribution of the taxes laid on articles of 
 
 luxury,
 
 THE FINANCES OF FRANCE. Z^i-g 
 
 luxury, or at leaf! on commodities coiifum- 
 ed by perfons in eafy circiimftances, Befides, 
 the various duties that cannot be clafled 
 with any degree of certainty, do not a- 
 rnount to a fum fufficiently confiderable to 
 caufe any important error on the totality of 
 the taxes ; and I am alfo of opinion, that by 
 taking the precaution to announce my own 
 doubts before hand, the unavoidable riik of a 
 want of precifion, ought not to hinder me 
 from prefenting an inftru6live ftatement, 
 and when I endeavour to render the know- 
 ledge of fubje(Sts general, the very elements 
 of which are only conne(5led together for 
 the firft time, I have perhaps a right to ex- 
 ped fome indulgence. 
 
 I PROPOSE to reunite in the fame article, 
 the taxes, immunities, population and ex- 
 tent of each generality, becaufe thiscompari- 
 tive view will thereby become more intereft- 
 ing; and I fhall follow the alphabetical order, 
 in thisftatement, to facilitate the refearches. 
 
 I MUST alfo premife, that I il^all give 
 the refult of the total fum of the taxes of 
 each pro\'ince ; it would be an immenfe 
 
 work
 
 ^.30 THE ADMINISTRATION OF 
 
 work to enter into particulars, and daily 
 variations might appear to be of importance^ 
 if they were compared with very trifling- 
 obje6ls. The pointing out the immunities 
 that fome particular provinces enjoy will 
 fhew the principal caufes of the dlfparity 
 between their taxes ; but when thefe dis- 
 parities are very llriking, I fliall enter into' 
 a particular explanation of them. It mufl: 
 Hkewife be obferved, that when the taxes 
 are compounded for in fome generalities, it 
 is a fpecial favour granted them, becaufe 
 thefe compofitions all generally fall fliort 
 of the produce that would refult from a 
 coUedlion, made in the ufual way. 
 
 I fhallnot include in the taxes of each gen- 
 erality, the value of perfonal labour on the 
 hip-hwavs, nor of the free contributions 
 fubflituted for them. Ï may indeed have 
 eflimated this part of the public burdens at 
 twenty millions, without funning the rilk 
 of falling into any great error, becaufe a;ny 
 variations in a great chain of obje^ls, are 
 commonly counter-balanced by each other ; 
 but when a precife fubdiviiion is to be fixed 
 for each province, it. is impoffible to deter- 
 mine.
 
 THE FINANCES OF FRANCE. i^l 
 
 mine with exa6lnefs, on the aflclTmentof atax 
 whofe weiglit neceliarily varies, according to 
 the number of new highways, and in propor- 
 tion to the fubftitution of a tax in money, for 
 the perfonal fervices required. I fliall, how- 
 ever, be obliged to deviate from the rule 
 which 1 have jufl laid down, wherever the 
 expenle of the highways is affignable on the 
 general mafs of the taxes of a province, 
 as is the cafe in thofe where the ftates are 
 held ; or when the tax deftined to the open- 
 ing of new" highways, and repairing others, 
 fhall be determined in a permanent and in- 
 variable manner, as they are in a few^ gene- 
 ralities ; but then I fhall mention thefe ex- 
 ceptions in a particular and diflindt flate- 
 ment. 
 
 1 
 
 DIVISION OF THE KINGDOM INTO 
 GENERALITIES. 
 
 A IX. 
 
 This generality includes the county of 
 Provence, and the valley of Barcelonnette. 
 
 Its
 
 ^32 THE ADMINISTRATION OF 
 
 Its extent is one thoiifand one hundred 
 and forty-fix fquare leagues. 
 
 Its population feven hundred and fifty- 
 jfoùr thoufand four hundred fouls. 
 
 Which is fix hundred and fifty-eight 
 inhabitants per fquare league» 
 
 The generality of Aix is one of the pro 
 vinces that are fubje<5led to the little gabels, 
 and the General Farm fells the fait at the 
 rate of twenty-five livres per cwt. or there- 
 abouts, whilft in the provinces of the great 
 gabels, the rhedium price of this commo- 
 dity at prefent a;mounts to above fixty-two 
 livres. Provence is beiides exempted from 
 the excife duties, and thofe paid to the in- 
 fpe6lors of the fh ambles, from the iron- 
 flamp duties, the mortgage regifter duties, 
 the municipal taxes, and the twentieth le- 
 vied for the profit of the exchequer on the 
 produce that exceeds the original amount of 
 the duties collected for the emolument of 
 peculiar cities. 
 
 The
 
 THE FINANCES OF FRANCE. 
 
 233 
 
 The twentieths and the referved duties 
 are compounded for, the highways are made 
 and repaired, by paying the workmen in 
 money, and this expence is affefled on the 
 totality of the taxes paid by the province. 
 The valley of Barcelounette, the diftriâ: of 
 Saulx, and the fenefchal jucifdidion of 
 Aries, which are included in the generality 
 ofAix, have alfo peculiar exemptions. Mar- 
 feilles is a free port, but the town is fub- 
 jeded to heavy duties on all articles of con- 
 fumption. 
 
 We may eflimate the taxes paid by this 
 generality, including the fum appropriated 
 to the highways, on a medium, at 
 
 15,000,000. 
 
 This makes nineteen livres, eighteen 
 ibus, for each individual. 
 
 The province of Provence fcarcely ever 
 produces a fufficiency of corn for its own 
 confumption: but it has commodities ana- 
 logous to its climate ; exclufively of its 
 wines and filheries, fuch are lemons, o- 
 ranges, pomegranates, and olives, and it 
 
 Vol. I, B b makes
 
 aj4 THÉ ADMINISTRATION OF 
 
 makes a great profit on the manufa<^ures of 
 foap and oil. The fums expended in the 
 dock-yards, and by the royal na^yat Toulon 
 are of great advantage to this province ; but 
 it is the extenlive commerce of Marfeilles, 
 which embraces all Europe, Africa, the 
 Weft-Indies, and the fea-port towns of the 
 Levant exclufively, that moil: eflentially con- 
 tributes to the profperity of this country. 
 The exports to the laft mentioned fea-ports 
 amount to above thirty millions yearly ; but 
 thefe exports conlifl: of the natural produce, 
 or the manufa6"tures of various provinces. 
 
 The number of births In the city of Aix, 
 the capital of Provence multiplied by 
 twenty-eight, yields a population of about 
 
 240,000 foulsi 
 
 That of Toulon, by the fame calcula- 
 tion amounts to 28,000 fouls 
 
 Marseilles being a donfiderable city 
 and a place of great refort, from the ex- 
 tent of its trade, the births ought to be 
 multiplied by thirty, and there will refult 
 a population of nearly 90,000 fouls. 
 
 It
 
 THE FINANCES OF FRANCE. 2^5 
 
 It is eaiy to apprehend, that the multi- 
 plicators made ufc of m this article and in 
 the following, to come at the knowledge of 
 the births in cities, are neceflarily a littk 
 arbitrary ; but if in faâ:, there is any differ* 
 ence, which can only be known by an ef- 
 fcâ:ive enumeration, it can not be of any 
 great importance. 
 
 ALENÇON. 
 
 This is one of the three generalities of 
 Normandy ; fee the article Rouen, in 
 which the contributions, the population and 
 the extent of the whole province are indi- 
 cated. 
 
 AMIENS. 
 
 This gerlerality comprehends the diftri(ft 
 of Boulogne, that of Calais, and the greatefl: 
 ■part of Picardy. 
 
 Its extent is four hundred and fifty-eight 
 fquare leagues, and a fraâ:ion. 
 
 Its 
 Bb 2
 
 2^6 TI^ ADMINISTRATION O^ 
 
 Its population, five hundred and thirty- 
 three thoufand fouls. 
 
 This makes one thoufand one hundred 
 iixty-four inhabitants, per fquare league. 
 
 The generality of Amiens, excepting the 
 town of St. Valéry, the diftrids of Bou- 
 lo2:ne and Calais, and the territories of Ar- 
 dres and Montreuil, which are exempted 
 from the falt-duties with certain reflridlions, 
 is fuhjecSl: to every one of the taxes laid on the 
 kingdom, and fait is payed for at the high- 
 eft price, the province being included in the 
 great gabels. The works on the highways 
 are performed by perfonal fer vice, but the 
 pariflies may buy off their fhare of it, by 
 paying a ftated price in money. 
 
 The taxes paid by this generality may be 
 eftimated at about 15,200,000 livres. 
 
 This is twenty-eight livres, ten fous, for 
 each inhabitant. 
 
 The generality of Amiens, pays as much 
 as that of Provence, exclusive of the per- 
 fonal
 
 THE FINANCES OF FRANCE. 237 
 
 ibnal fervices, and it is neverthelefs in- 
 ferior to it by two fevenths in population, 
 and three-fifths in extent of territory ; but 
 the laft of thefe provinces pays at the rate 
 of only twenty-five livres per cwt. for fait, 
 whilfl: the other pays fixty-two livres ; the 
 lail: pays no excife-duties, and the ûrû does ; 
 the laft for a long feries of years has com- 
 pounded for its twentieths, and the fîrft 
 pays them in a more exa<5l proportion than 
 any other part of the kingdom, becaufe an 
 exaâ: verification of them has taken place 
 within thefe few years. 
 
 The produce of Picardy confifts moftly 
 of corn, flax, and hemp ; the overplus of 
 the corn is fold to the neighbouring pro- 
 vinces, or contributes to the confumptioa 
 of Paris ; it is alfo often exported by the 
 way of Boulogne, and St. Valéry, either to 
 foreign parts, or to the maritime provinces 
 of the kingdom. 
 
 The principal manufa£lures of this pro- 
 vince are linens, and various forts of wool- 
 len fluffs, whereof mofl are mixed with 
 filk, or goat's hair. There is at Abbeville 
 B b 3 a ver/
 
 8 THE ADMINISTRATION OF 
 
 a very famous maniifaiflure of broad-cloth, 
 called Van-Robais from the name of its 
 founder. The blcaching-grounds of this 
 province are in great repute, and cambrick 
 is fabricated at St. Quentin, which article 
 forms a confiderable objeâ: of exportation. 
 The fifheries are aiiiong the principal occu- 
 pations of the fea-coail inhabitants, and the 
 fea-port towns of Boulogne and Calais find 
 confiderable advantage in their neighbour- 
 hood to Great Britain. 
 
 Those parts of Picardy that are at fome 
 diftance from the cities, are exceffively poor, 
 there are no vineyards, very few orchards, 
 and good meadows are very fcarce, except- 
 ing in the diftrict of Boulogne ; this laft de- 
 ficiencv is the caufe that a great many colts 
 are fent to the pafture-grounds of Nor- 
 mandy. 
 
 The number of births in the princij)al 
 cities of Picardy multiplied by twenty- 
 eight, yields for the population of Amiens, 
 the capital of the Province 43? 500 ^o^^^^ 
 
 For
 
 THE FINANCES OF FRANCE. 239 
 
 For that of Abbeville - 19,000 
 
 And for that of St. Quentin 10,500 
 
 AUCH AND PAU. 
 
 Th I s generality which includes the ori- 
 ental part of Guyenne conllfts principally 
 of the diftricls of Arrnagnac, Couferans, 
 the counties of Cominge, Efi:erac,Bearn, and 
 Navarre ; and of the various little diftri<fts 
 that have an adminiftration peculiar to 
 themfelves, fuch as the Nebonzan, Bigorre, 
 the Four Valleys, the town and territory of 
 Ledoure, the county of Souk, &ç. 
 
 Its extent is one thouûmd three hundred 
 uad forty-leven and a half fc^uare leagues. 
 
 Its population eight hundred and thirteefi 
 thoufand fouls. 
 
 Which makes fix hundred and three 
 inhabitants, per fquare league. 
 
 This generality has been lately divided 
 into two. 
 
 B b4 The
 
 240 THE ADMINISTRATION OF 
 
 The generality of Auch is one of the 
 provinces that have been freed from the 
 falt-duties, and this commodity is fold at 
 eight or nine livres per Cit'/. it is not fub- 
 ]eô: to the excife ; the referved duties arc 
 compounded for; the ftamp duties on iron, 
 and on gold and filver are colleded only in 
 a fmall part of the generality. The high- 
 ways are in fome parts of it maintained by 
 perfonal fervice, and are paid for in otlier 
 diftri£ls, that labour is generally confider- 
 able. 
 
 The different taxes of this generality may 
 be eftimated on a mediurn at 
 
 1 1,300,000 livres. 
 
 Which is thirteen livres, eighteen fous, 
 for each individual. 
 
 The little diftrids that compofe the gene- 
 rality of Auch being varioufly iituated, vary 
 alfo in their natural products ; the crops of 
 corn and other grain are in general fuffici- 
 ent for the confumption ; but the inland 
 iituation of the greatefl part of this gener- 
 ality, caufes the years of fcarcity to be more 
 
 ferverely
 
 THE FINANCES QF FRANCE. 24Ï 
 
 feverelj felt ; and for the fame reafon the 
 overplus cannot be advantageoufly difpofed 
 of: the neighbourhood of Spain tofome dif- 
 tricls and that of the Garonne and of Bay- 
 onne to others, gives occafion to a bartering 
 trade of the natural produce and of the 
 manufactures, but this trade is very In- 
 confiderable : the Beam wine^, however, 
 and efpecially thofe of Jurançon, are in re- 
 pute. The ftates of the province have for 
 fome time paft been fearching'fof the means 
 of increafing their exportation to the nor- 
 thern counties. Laftly, the mineral wa- 
 ters of Bagneres, Barrege and Cotteret af- 
 femble a great many foreigners ; this is a 
 peculiar advantage for the diftriCl pf Bi- 
 gorre, in which thefe waters are fitu-? 
 ated. 
 
 The number of births at Auch multi- 
 plied by twenty-feven, gives a refult of about 
 
 7,500 fouls. 
 
 And that of the births at Pau, wiiere the 
 parliament of the province holds its feffions, 
 multiplied by twenty- eight, amount to 
 about - 9,000 fouls. 
 
 BE-
 
 243 THE ADMINISTRATION OF 
 
 BESANÇON. 
 
 This generality includes all the province 
 of Franche-Comté. 
 
 Its extent is eight hundred and fevcnty- 
 one and a half fquare leagues. 
 
 Its population fix hundred feventy eight 
 thoufand fouls. t 
 
 • Which is feven hundred and feventy- 
 nine inhabitants, /^r fquare league. 
 
 The generality of Befancon is exempt- 
 ed from the excife-duties, and thofeof the 
 infpeâiors of the ihambles, the municipal 
 taxes, the ftamp-duties, on public acSls, 
 and on iron, gold, and filver : the aver- 
 age price of fait is about fixteen livres 
 per Cwt : the exclufive privilege qf the 
 fale of tobacco is not yet introduced in- 
 to it, and the duties on the fugars de- 
 figned for the confumption of Franche- 
 Comté, are leffened : the land-tax is high 
 on account of the miHtary expences, 
 which this generality ha? to fupp.ort; the 
 
 5 ^ig^^-
 
 THE FINANCES OF FRANCE. 243 
 
 iiighways are maintained by perfonal fer- 
 vice, and this fervice is conlîderablç be- 
 caufe the highways extend to above five 
 hundred leagues in this province. 
 
 The various taxes of the generality may 
 be eftiniated at a medium of 
 
 9,300,000 livres. 
 
 Which i§ thirteen livres, fourteen fous, 
 fer each individual. 
 
 Franche-Comté has forcfts, vineyards, 
 arable lands, falt-pits and meadows : but 
 there are no mianufaclures of any note ; 
 the neighbourhood of Swiflerland and of 
 Geneva gives birth to a trade in which 
 fmuggling is predominant. The common 
 food of the peafants in the highlands is 
 milk, and a fort of bread moftly made 
 of barley and oats : a great number of 
 horfes are reared in the pail:ures, and a 
 fort of cheefe is made, the fale of which 
 is confiderable. There are three great ma- 
 hufadures of lalt in this province, at Sa~ 
 lin, Monter, and Arcq. 
 
 The
 
 244 THE ADMINISTRATION OF 
 
 The number of births at Befançort, 
 multiplied by twenty-eight, yields a popu- 
 lation of about - ' 25,500 fguls. 
 
 BOURDEAUX and BAYONNE. 
 
 This generality includes the wefteru 
 part of Guyenne, that is to fay, the dif- 
 tn£ts ofBordelois, Perigord, Agenois, Con- 
 domois, Bazadois, the Laudes, andthedif- 
 triâ: of Labour, in which is Bayonne. 
 
 This laft town has been included in 
 one of the new divifions of the generality" 
 of Auch, that I have mentioned. 
 
 The extent of the generality is ilxteen 
 hundred and twenty-five and a half fquarc 
 leagues. 
 
 Its population one million four hi;ndre4 
 and thirty-nine thoufand fouls. 
 
 This makes eight hundred and eighty- 
 jive inhabitants per fcjuare league. 
 
 Thi9
 
 THE FINANCES OF FRANCE. 24.5 
 
 The generality of Bourdeaux is not fub- 
 je^ft to the lalt duties, is exempted from 
 the real excife-duties, and from the ftamp- 
 duties on iron ; the work on the high- 
 ways, is moftiy done by perfonal fervice, 
 and this burden bears heavy on the 
 people. 
 
 The town of Bayonne enjoys fome im- 
 munities and the exclufive privilege for 
 the fale of tobacco is not introduced. 
 
 The taxes paid by this generality may 
 be rated on a medium at 2 3,000,000 livres. 
 
 Which is fixteen livres, for each in- 
 dividual. 
 
 This generality contains the mofl valu- 
 able reiources ; fuch as a conliderable ex- 
 portation of its wines to foreign parts, and 
 an importation of the greateft part of the 
 natural produce of the French Well: India 
 iflands, which is re-exported from Bour- 
 deaux to all parts of Europe. The free 
 communication with the Mediterranean fea 
 
 bv
 
 246 THE ADMINISTRATION OF 
 
 by the canal of Languedoc, is alfo of the 
 greateil: utility to the province of Guyenne. 
 
 Bayonne carries on a profitable trade 
 with Spain, and is concerned in the New- 
 foundland fifhery : the grubbing up of the 
 barren heaths, between this town andBour- 
 deaux would be very advantageous to the 
 province : the king during my miniftry, 
 lent an engineer to examine the plan of a 
 canal to fertilize this country, it were 
 to be wifhed that this firft work might 
 be followed by the execution of lb im- 
 portant an undertaking : the heaths in theri* 
 prefent flate produce a great deal of cork, 
 and tar. 
 
 The number of births at Bourdeaux, 
 which is the capital of the province, the 
 feat of a parliament, and a town of great 
 refort, muft in all probability be multi- 
 plied by thirty, to give a juft idea of its 
 population ; it is by following this pro- 
 portion, that I eflimate the number of 
 inhabitants at - - 84,000 
 
 The
 
 THl FINANCES OF FRANCE ^47 
 
 The births at Bayonne, multiplied only 
 by twenty-eight, yield a population of a- 
 bout . - _ 11,000 fouls. 
 
 BOURGES. 
 
 This gerierality includes the province 
 of Berry, and two little diftrifts, one 
 in the province of Bourbonnois, and the 
 other in that of Nivernois. 
 
 Its extent is fix hundred and eighty- 
 fix and a half fquare leagues. 
 
 Its population five hundred and twelve 
 thoufand fouls. 
 
 Which makes feven hundred and forty- 
 feven inhabitants per fquare league. 
 
 The generality of Bourges, pays fix- 
 ftventh parts of the great gabeis ; one 
 feventh only excepted, which is comprifed 
 in the counties which are exempted from 
 the fait duties. This province, is befides 
 Kibjecl to all the taxes levied in the king- 
 do ir.
 
 24^ TH2 ABNfïNîsTRAtîOJï éV 
 
 dom, but the twentieths are colleded m a 
 very moderate proportion. The works on 
 the highways have been paid for to the 
 labouring people, in ready money, fmce 
 the eflablifliment of the provincial admi- 
 niftration. 
 
 The taxes paid by this generality, in- 
 cluding that for the highways which is 
 fixed at a flated fum, amount to about 
 
 8,000,000 livres. 
 
 Which is fifteen livres twelve fous, for 
 each inhabitant. 
 
 The province of Berry, independently 
 of the natural produce neceflary for its 
 own confumption, has a great quantity of 
 Iheep, the wool whereof is not of a fine 
 quality ; but it is employed in fome cloth 
 manufaftures chiefly eftabliflied at Chateau- 
 rouz : there are a great number of iron 
 founderies at Virzon, and a flourrifhing 
 manufacture of painted linens at Bourges. 
 In general, the refources of Berry are very 
 limited ; and the improvement of this pro- 
 vince will principally depend on the open- 
 I ing
 
 THE FINAJS'CES OJ FRANCE. 249 
 
 ing of communications : the new form of 
 adminiflration of Berry has been very af- 
 fiduoufly engaged in this important under- 
 taking, and its effects for the better are 
 already very fenlibly felt. 
 
 The number of births at Bourges, the 
 capital of this province, multiplied by 
 twenty-eight, yields a population of about 
 
 25,000 fouls. 
 
 CAEN. 
 
 This generality, thofe of Alençon and 
 of Rouen, compofe, as I have already men- 
 tioned, the province of Normandy, and 
 the informations relative to that province 
 will be found under the article, Rouen^ 
 
 CHALONS. 
 
 This generality includes almofi: the 
 whole of Champaign, and a little part of 
 Brie. 
 VoL.L C c Its
 
 250 THE ADMINISTRATION OP 
 
 Its extent is one thoufand two hundred 
 and twenty-fix and a quarter fquare leagues. 
 
 Its population eight hundred and twelve 
 thoufand eight hundred fouls. 
 
 This makes fix hundred and flxty-three 
 mhabitants, for every fquare league. 
 
 The generality of Chalons pays the 
 great gabels, it is moreover fubje£t to all 
 the taxes levied in the kingdom, and the 
 highways are maintained by perlonal fer- 
 vice. 
 
 The contributions of this generality may 
 be rated at about - 21,800,000 livres. 
 
 Which is twenty-fix livres fixteen fous, 
 for each inhabitant. 
 
 The generality of Chalons contains fix 
 hundred thoufand fouls lefs than that of 
 Bourdeaux ; it has more manufactures, 
 but much lefs trade ; yet, the produce 
 of the taxes in both generalities is nearly 
 the fame : this is owing to the province 
 
 .5 °f
 
 THE FINANCES OF FRANCE. 25I 
 
 of Guyenne, having its fait, duty free, 
 and paying no excife duties, whilft Cham- 
 paign not only is fubjeâ: to this laft tax, 
 but is befides liable to the great gabels ; 
 thefe two taxes make an addition of about 
 feven millions to the charges of Cham- 
 paign ; and thefe peculiar taxes couclÈgr- 
 balance the overplus paid by the gener- 
 ality of Bourdeaux in land-tax, twentieths, 
 poll-tax, duties on tobacco, tranfport du- 
 ties, regifter-duties, and other fimilar taxes 
 that are levied in proportion to the riches 
 and population of a province. 
 
 If we compare the taxes paid by Cham- 
 paign, with thofe of an adjacent province, 
 we fhall likewife find a great difparity. 
 Champaign is only one fifth more popul- 
 ous than Franche-Comté, and pays at leafh 
 fix fifths more; this is becaufe Franche- 
 Comté is exempted from the excife, and 
 the exclufive privilege of tobacco, and fait 
 is fold one fourth cheaper than in Cham- 
 paign : fo that this lafi: province pays near- 
 ly fix millions five hundred thoufand livres 
 for thefe two taxes. The three twentieths 
 in Champaign amount to two millions nine 
 hundred thoufand livres; thofe of Franche- 
 C c 2 Comté
 
 252 THE ADMINISTRATION OF 
 
 Comté being long ago compounded for, 
 do not exceed one million fix hundred 
 thoufand livres. Laftly, the land-tax, poll- 
 tax and every other general impoft ara» 
 higher in Champaign than in Franche- 
 Comté. 
 
 Champaign is famous for its wines; 
 a part of this province abounds in corn ; 
 the people in general are poor, which is 
 greatly owing to the extent of the taxes. 
 There are confiderable manufactures in 
 fome of the towns of this province; more 
 efpecially at Troyes, Rheims and Chalons, 
 the greatefl: part of them confifts in lin- 
 ens, and every kind of woollen fluffs, 
 feveral of which are in very great repute 
 and are known every where under the 
 denomination of Rheims ftuffs. The pa- 
 per manufadlures, tan-yards, and bonnet- 
 manufadiures of Troyes, and the cutlery 
 of Langres, are alfo among the branches 
 of the induftry of this province. 
 
 The number of births multiplied by 
 twenty-feven yields a population 
 
 For
 
 THE FINANCES OF FRANCE. 2^^ 
 
 For Rheims, of - 31,000 fouls. 
 
 For Chalons, of - 12,000 
 
 For Troj^es, of - 32,000 
 
 DIJON. 
 
 This generality includes Burgundy, Ma- 
 connois, the diih-ids of Gex, Bugey, Brefle 
 and Dombe. 
 
 Its extent is one thoufand one hun- 
 dred eighty-four and a quarter fquare 
 leagues. 
 
 Its population confifls of one million 
 eighty-feven thoufand three hundred fouk. 
 
 Which is nine hundred and eighteen in- 
 habitants, per fquare league. 
 
 Burgundy pays the falt-duties of the 
 
 great gabels, and the diftridsof Maconnois, 
 
 Dombe, Breffe, and Bugey pay thofe of 
 
 the little gabels; but fait is dear in Ma- 
 
 C c 3 ÇOU-
 
 254 THE ADMINISTRATION OF 
 
 connols, becaufeit is adjacent to places that 
 pay the great gabelç. 
 
 The diftriâ: of Gex has compounded 
 for all the duties on articles of confump- 
 tion : the north riding of Burgundy is 
 exempted from the excife-duties, and there 
 are no municipal taxes levied in the ge- 
 erality. The highways are maintained by 
 perfonal labour, excepting in the dlftrids 
 ofMaconnois, Brefle, Bugey, and Gex. 
 
 . The taxes of this generality may be 
 valued at about - 20,800,000 livres. 
 
 This allows nineteen livres three fous, 
 for each inhabitant. 
 
 The excellency of the Burgundy wines 
 is generally known, and they are fold 
 throughout ail Europe. This province is 
 alfo fruitful in corn, of w^hich an habi- 
 tual exportation is made to Lyonnois, 
 Dauphiné, and Provence. Burgundy has 
 iron mines and plenty of timber ; this 
 double advantage has been the caufe of 
 the eftablifhment of feveral very exten- 
 
 five
 
 THE FINANCES OF FRANCE. 255 
 
 iron founderies: and yet the wood for fuel 
 neceffary for the confumption of Paris 
 is moftly drawn from this province. 
 
 There are alfo very good meadows, 
 efpecially along the fide of the river Saône. 
 The trade for works of induftry, is ex- 
 tremely cirçumfcribed, and excepting 
 fome glafs houfes of repute, this province 
 is not remarkable for its manufactures. 
 
 The number of births at Dijon, the 
 capital of the province and where the 
 parliament fits, multiplied by twenty-eight 
 yields a population of about 20,300 louls. 
 
 And at Macon, the births multiplied 
 by twenty-feven, produce about 9,000 fouls. 
 
 GRENOBLE, 
 
 This generality includes the princip- 
 alities of Orange and Dauphiné. 
 
 Its extent is one thoufand and twenty- 
 four fquare leagues. 
 
 C c 4 Its
 
 t^6 THE ADMINISTRATION OF 
 
 Its population fix hundred and fixty^ 
 four thoufand fix hundred fouls. 
 
 Which makes fix hundred and forty- 
 pine inhabitants-, per fquare league. 
 
 The generality of Grenoble is fubjeâ: 
 to the little gabels: fait is fold from 
 thirty- two to thirty-five livres per cwt. 
 it is exempted from the excife-duties, ex- 
 cepting thofe for brokerage, gauging and 
 infpeding of liquors. The twentieths are 
 compounded for, and the works on the 
 highways which are extenfive are done by 
 perfonal fervice. 
 
 The contributions of this generality 
 may be valued on a medium at 
 
 II, 800, GOO livres. 
 
 This amounts to feventeen livres fifteen 
 fous, for each inhabitant. 
 
 The province of Dauphine produces 
 corn and wine ; and mulberry trees are 
 cultivated in fome few difi:ri6ls for the 
 food of filk worms. The highlands abound 
 
 with
 
 THE FINANCES OF FRANCE. 257 
 
 with timber, iron, copper, and lead mines; 
 fome have even been difcovered with fil- 
 ver, but in a very trifling quantity ; there 
 are befides in this province, diverfe wool- 
 len manufactures ; the wines of Hermit- 
 age and Cote-rotie come from Dauphine, 
 and the principality of Orange abounds with 
 faffroa. 
 
 The number of births at Grenoble 
 multiplied by twenty-eight yields a po- 
 pulation of - - 24,300 fouls. 
 
 LA ROCHELLE. 
 
 This generality includes Santonge, the 
 country of Aunis, and that part of An- 
 goumois, where the town of Coguac is 
 fituated. 
 
 Its extent is four hundred and fixty. 
 four fquare leagues. 
 
 Its population four hundred feventy-nine 
 
 thoufand feven hundred fouls. 
 
 This
 
 ZS^ THE ADMINISTRATION OF 
 
 This makes one thoufand and thirty» 
 four inhabitants, per fquare league. 
 
 The generality of Rochelle has ran- 
 fomed itfelf from the gabels, and a part 
 o£ it is exempted from the excifcr-duties. 
 the works on the highways are carried on 
 by perfonal labour. 
 
 The taxes of this generality may be 
 eftimated at about - 9,100,000 livres. 
 
 Which makes eighteen livres, nineteen 
 fous, for each inhabitant. 
 
 This generality trades in fait, corn, 
 and brandies ; thofe of Cognac are in the 
 greatefl: repute; and the fait marflies of 
 Aunis, and Saintonge produce the beft fait 
 in Europe. La Rochelle is, after Bour^ 
 deaux and Nantes, the principal mart of 
 the Weft India trade, wdth the French 
 weftern coaft. 
 
 The number of births at La Rochelle, 
 and at Rochefbrt, -multiplied by twenty- 
 eight
 
 THE FINANCES OF FRANCE, 
 
 259 
 
 eight, yields for each of thefe towns a po- 
 pulation of about - 16,000 fouls. 
 
 LILLE. 
 
 This generality includes Artois and aï- 
 moft the whole of Flanders. «• 
 
 Its extent is four hundred and fourteen 
 and a half fquare leagues. 
 
 Its population feven hundred thirty-four 
 thoufand fix hundred fouls. 
 
 Which makes one thoufand feven hun- 
 dred and feventy-two inhabitants, for each 
 fquare league. 
 
 This proportion is worthy of notice ; 
 it is almoft the double of the average 
 population, and no generality in the king- 
 dom is fo populous in proportion to its 
 
 territory. 
 
 The generality of Lille is free from 
 the gabels, is exempted from mortgage 
 regifter-duties, paper-ftamp duties, muni- 
 cipal
 
 lÔO THE ADMINISTRATION OF 
 
 cipal taxes, iron, gold and filver, ftamp- 
 duties, the exclufive priv^ilege of tobacco, 
 and thofe excife-duties that are levied for 
 the king : but the expences of Flanders 
 and Artois, and their fhare of the taxes, 
 are chiefly paid by duties on articles 
 q(f confumption. The duties on public 
 a6ts are compounded for, and the charges 
 of maintaining the highways are paid out 
 of the produce of the general taxes. Fland- 
 ers and Artois, as we mayobferve, enjoy 
 feveral exemptions, but thefe provinces and 
 the principal towns are fubjeded to very 
 heavy expences for military fervice. ' 
 
 Thr contributions of this generality, in 
 eluding the tax for the highways may be 
 eftimated at about - 14,800,000 livres. 
 
 Which is twenty livres three fous, for 
 each inhabitant. 
 
 The lands of Flanders and Artois are 
 m general very fruitful in corn and flax ; 
 there are alfo exceeding good pafture- 
 grounds, and feveral coal mines. The 
 principal manufaâiures, and there are fe- 
 veral
 
 THE FINANCES OF FRANCE. 26 1 
 
 vera! v^ery confiderable ones, confiil: ia lin- 
 ens and various woollen fluffs. 
 
 The fea-port of Dunkirk has a free 
 commerce with foreign parts, and it is 
 pretty extenfive : there are in that town 
 feverai tobacco manufa£lures, and the fifii- 
 erles employ many of its inhabitants. 
 
 The number of births in the principal 
 towns of this generality, multiplied by 
 twenty-eight, yields for the population of 
 Lille, about - - 67,000 fouls. 
 
 For that of Dunkirk - 27,000 
 For that of Arras - 21,500 
 
 For that of Douay - 19,500 
 
 LIMOGES. 
 
 This generality includes the province 
 of Limoulin, and the greatefl; part of that 
 of Angoumois. 
 
 Its extent is eight huijdred and fifty- 
 four fquare leagues. 
 
 It?
 
 262 THE Administration of 
 
 Its population fix hundred forty-fix thou 
 fand five hundred fouls. 
 
 Which is feven hundred and fifty-feven 
 mhabitants, per fquare league. 
 
 The generality of Limoges is redeem- 
 ed from the gabels, exempted from mu- 
 nicipal taxes and excife-duties, except- 
 ing thofe on the brokerage, gauging and 
 infpefting of liquors : the iron flamp-duty 
 is not levied in that part of this gener- 
 ality which is under the jurifdiâ:ion of 
 the Parliament of Bourdeaux; the expence 
 for the highways is paid by a fixed and li- 
 mited tax* 
 
 The contributions of this generality, 
 including the tax for the highways, may be 
 eflimated at about - 8,900,000 livres. 
 
 Which amounts to thirteen livres fif- 
 teen fous, for each individual. 
 
 Limousin is one of the leafl productive 
 provinces of France : feveral lands can 
 only bear rye and other fmall grain, and 
 the peafants in the country eat a very in- 
 ferior
 
 THE FINANCES OF FRANCE. zG^ 
 
 ferior fort of bread, very often made with 
 chefnuts ; there are in this generahty iron 
 mines andextenfive founderies. 
 
 The other manufadures of the pro- 
 vince are of very common fluffs : its prin- 
 cipal trade confifls in horfes, very much 
 efteemed, and oxen for the confumption 
 of Paris. Limoges is a thoroughfare, and 
 the mart of the trade between Toloufe 
 and Paris, and between Lyons, Bourdeaux 
 and La Rochelle. A great number of the 
 inhabitants of the lower clafs, go about 
 the kingdom at the period of the fowing 
 and harvefl feafons, and return home with 
 what they have faved. Angoumois is 
 better fituated, more fertile, and the lower 
 clafs lefs miferable. 
 
 The number of births at Limoges, and 
 Angouleme, multiplied by twenty-feven, 
 yields for the hrft, a population of about 
 
 22,000 fouls. 
 
 And for the fécond - 13,000 
 
 LYON
 
 î64 THE ADMINISTRATION O^ 
 
 LYON. 
 
 This generality includes the Lyonnois^ 
 Forez and Beaujolois. 
 
 Its extent is four hundred and fixteen 
 and a quarter fquare leagues. 
 
 Its population fix hundred thirty-threft 
 thoufand fix hundred fouls. 
 
 Which is one thoufand five hundred and 
 twenty-two inhabitants, per fquare league» 
 
 The generality of Lyon is liable to 
 the little gabels ; but fait is fold dearer 
 than in the other provinces fubjeâ: to the 
 fame duty, its price is from forty- four 
 to forty-five livres per Cwt, this gener- 
 ality is befides, fubjed to all the taxes 
 of the kingdom, and the highways are 
 maintained by perfonal fervice. The town 
 of Lyon, pays very high municipal du- 
 ties, to provide for its charges and acquit 
 the interefts of its loans : and the pro- 
 duce of the royal lottery is higher than 
 in any other place excepting Paris. 
 
 4 The
 
 THE FINANCES OF FRANCE. 265 
 
 The taxes paid by the generality of 
 Lyon may be valued at about 
 
 19,000,000 livres. 
 
 Which is thirty livres for each inha- 
 bitant. 
 
 The great refources of this generali- 
 ty are concentered in the city of Lyon; 
 which has a long time been famous for 
 its manufa6lures, whereof the principal 
 conlifts of filk fluffs of various kinds, 
 velvets, gold and filver lace, and embroid- 
 eries : its fituation at the confluence of the 
 Rhône and the Saône, renders it the mart 
 of a great tranfport commerce. The dif- 
 trids of Forez has iron and coal muies. 
 
 There is a confiderable manufa6ture of 
 fire-arms and hard wares at St. Etieune 
 
 The wines of Condriaux and Beaujolois 
 are in great repute. 
 
 The numerous manufadures of Lyon, 
 as well as its fituation drawing there 
 many inhabitants born out of the town. 
 
 Vol. I. D d k
 
 266 THE ADMINISTRATION OF 
 
 it will be proper to multiply the number 
 of births by thirty ; and as they amount 
 to between five thoufand three hundred 
 and five thoufand four hundred, we may 
 eflimate the population on a medium, at 
 about - - 160,000 fouls. 
 
 The births at St. Etieune in Forez, 
 multiplied by twenty-feven, yield a popul- 
 ation of - 27,000 fouls. 
 
 METZ. 
 
 This generality includes the three bi- 
 Hiopricks of Metz, Toul, and Verdun, 
 the French Luxembourg, the principalities 
 of Sedan and Rancour, and fome little dif- 
 tri£ls of Alface and Lorrain. 
 
 Its extent is five hundred and fourteen 
 fquare leagues. 
 
 Its population three hundred and forty- 
 nine thoufand three hundred fouls. 
 
 4 Which
 
 THE FINANCES OF FRANCE. 267 
 
 Which is fix hundred and eighty inha* 
 bitants, per fquare league.- 
 
 All the generahtyis exempted from every 
 kind of excife duty, excepting the duties 
 for brokerage, gauging and infpeding of 
 liquors. The country of JNIetz is liable 
 to the falt-pits gabel duty, and fait is 
 there fold for thirty- eight livres per Cwt. 
 The principalities of Sedan, and Raucour 
 are free from gabel duty, and the General 
 Farm is obliged to furnifh them with 
 tobacco at a moderate price. The high- 
 ways are moflly maintained by perfonal 
 lervice. 
 
 The contributions of this generality may 
 be rated at about - 6,800,000 livres. 
 
 This makes nineteen livres nine fous, for 
 each inhabitant. 
 
 The principal produce of the three bi~ 
 fliop ricks, confifts. in fodder, v/heat, and 
 rye ; thefe commodities are bought here 
 in great quantities for the troops quarter- 
 ed in this generality. There are alfo iron 
 D d 2 found-
 
 268 THE ADMINISTRATION OF 
 
 founderies, fire-arms, and paper manufac- 
 tories, and fait refineries at Moyenvic» The 
 other manufa6lures are of little note : the 
 country of Metz trades in cattle, which 
 come from the Vofge mountains, and Metz 
 itfelf is the mart for the horfes that are im- 
 ported from Germany. Sedan is famous 
 for its manufactures of broad cloth. 
 
 The three bifhopricks have a free trade 
 with foreign parts ; but there are duties 
 levied on the French fide of the frontiers 
 of this generality. 
 
 The births at .Metz, multiplied by^ 
 twenty-eight, yield, exclufive of the garri- 
 fon, a population of about 40,000 fouls. 
 
 And thofe at Sedan, multiplied by 
 twenty- fcven, make about 17,500 
 
 MOUNTAUBAN. 
 
 This generality known fince the epocha 
 of the eflablifhment of a provincial admi- 
 ziiftration in 1779, under the name of Up- 
 per
 
 THE FINANCES OF FRANCE. 269 
 
 p^r Guyenne, includes Rouergue and 
 Quercy. 
 
 Its extent is five hundred and eighty- 
 five three quarters fquare leagues. 
 
 Its population 530,200 fouls. 
 
 Which is nine hundred and eight inha- 
 bitants, per fquare league. 
 
 This generality is exempted from every 
 excife-duty, excepting a few fubiidiary 
 taxes compounded for. Quercy is retieem- 
 ed from the falt-duty, and Rouergue is on- 
 ly liable to the little gabels ; but the land- 
 tax amounts very high in this generality. 
 The works on the highways are paid for 
 to the labourers, and there is a fixed and 
 limited tax levied for this purpofe. 
 
 The contributions of this generality, 
 including the tax for the highways may 
 berated at about - 11,800,000 livres. 
 
 Which is twenty-two livres 5 fous, for 
 «ach inhabitant, 
 
 D d 3 Up-
 
 27Ô THE ADMINISTRATION OF 
 
 - Upper Guyenne has various produ(5li- 
 ons in its valleys, and paflure-grounds 
 in the high-lands : its principal export- 
 ations confiH: of the Cahors wines, and 
 flour made at Moiflac, near Montauban, 
 which are fent to the French Weft India 
 iflands : there is now a pretty confider- 
 able manufadure of broad cloth at Cahors, 
 and feveral of woollen ftuffs have for a 
 long time been eftablifhed at St. Gêniez in 
 Rouergue. 
 
 The births multiplied by twenty-eight, 
 yield for Montauban, a population of about 
 
 20,000 fouls. 
 
 And for Cahors between nine, and 
 î:en thoufand. 
 
 MONTPELLIER. 
 
 This generality includes all Languedoc. 
 
 Its extent is two thoufand one hundred 
 and forty three quarter fc^uare leagues. 
 
 Its
 
 THE FINANCES OF FRANCE. 271 
 
 Its population - 1,699,200 fouls* 
 
 Which makes feven hundred ninety four 
 inhabitant?, per fquare league. 
 
 The generality of Montpellier is liable 
 to the little gabels : it is exe mpted fromthe 
 royal excife, except fome fubfidiary duties 
 compounded for; but the province collects 
 a fimiliar tax, under the naniQ of equhalents. 
 The works on the highways are^paid for to 
 the labourers, and that part of the land-tax 
 affigned for this expence is conliderable, 
 but it is included in the totality of the fol« 
 lowing impofts. 
 
 The contributions of this generality may 
 be rated at about - - 37,500,000 livres^ 
 
 This makes twenty two livres one fous 
 for each inhabitant. 
 
 Languedoc feems to include every poffi- 
 ble advantage, and this is owing to its foil, its 
 (ituation, and its induftry. The crops of 
 wheat, and other grain are on an average of 
 feveral years, equal to the confumption ; 
 D d 4 but
 
 ^72 THE ADMINISTRATION OP 
 
 but fbmetimes it has an overplus which it 
 exports to Marfeilles, and at others it im- 
 ports corn from Burgundy, and foreign 
 parts. The wines and brandies of Langue- 
 doc, are an iiiterefting article of its com- 
 merce: the wool of its flocks, ferves with 
 that of Spain, for the confumption of the 
 numerous broad-cloth manufadures efla- 
 blifhed at Lodeves, Carcaflbune and other 
 towns : thefe broad-cloths form the greateft 
 part of the exportations of France, to the 
 fea-port towns on the Levant ; they are 
 alfo fent to China in time of peace, and 
 thofe of an inferior quality are fold to the 
 contractors for cloathing of the troops. 
 Languedoc, is likewife the province of the 
 kingdom where the greateft number of mul- 
 berry-trees are reared, and the produce of 
 filk is one of its principal refources; the 
 jnanufadures of filk ftockings, and of fluffs 
 maintain a vaft number of workmen, efpe^ 
 cially at Nimes. There is a very coniider- 
 able manufacture of point-lace at Le Puy in 
 the diftrid of Velay : the paper-mannfac- 
 tures of Annonay enjoy a great reputation ; 
 the cordials and fpirituous liquors of Mont- 
 pellier, are alfo an article of trade; with 
 
 feveral
 
 THE FINANCES OF FRANCE. 273 
 
 feveral other forts of merchandifes not fo 
 peculiar to this province. Languedoc has 
 moreover mineral waters, whereof thofe 
 moft in repute are at Bagnol and Balaruc : 
 laflly, the falt-marfhes of Piccais, Sigean 
 and Mardiac, from which a part of France 
 IS furnifhed with fait, are fituated in lower 
 Languedoc. 
 
 We may obferve that the generality of 
 Montpellier is one of the moft important of 
 the kingdom: but the various advantages 
 I have enumerated are unequally diftribut- 
 ed: for the Vivarais, Civennes, and Gevau^ 
 dan being mountanous countries, are limit- 
 ed to their own produce and refources. 
 
 The births multiplied by twenty eight 
 yield for Montpellier, a population of a- 
 bout - - - 32,000 fouls 
 
 For Touloufe, - 56,000 
 
 For Nîmes - - 50,000 
 
 The births of Le Puy, the capital of 
 Velay and thofe of Carcaffone, multiplied 
 by twenty feven, yield for the firfl, a popu 
 
 lation-
 
 3t74 THE ADMINISTRATION OF 
 
 lation of about - • 17,000 fouls 
 
 and for the other ^ - 1 5,500 
 
 MOULINS. 
 
 This generality includes Bourbonnois, the 
 greatefl: part of Nivernois, the upper march 
 and the little diflrift of Combrailles 14 
 Auvergne. 
 
 Its extent is eight hundred and ninty- 
 feven fquare leagues. 
 
 Its population r 564,400 fouls. 
 
 Which makes fix hundred and twenty- 
 nine inhabitants, per fquare league. 
 
 The generality or Moulins is fubje£led 
 to all the taxes of the kingdom, and is li- 
 able to the great gabels, excepting a part of 
 the diftriâ: of Lamarche, which is one of 
 the countries that are redeemed from the 
 falt-duties. The highways are kept up by 
 perfonal labour. 
 
 The
 
 THE FINANCES OF FRANCE. 275 
 
 The taxes of this generality may be rated 
 at about - - 9,800,000 livres. 
 
 Which amounts to feventeen livres feven 
 fous, for each inhabitant. 
 
 The generality of Moulins has not any 
 extenfive commerce, being an inland coun- 
 try, and its fertility is not equal in allparts ; 
 though in general, the natural produce is 
 fufficient for its confumption. This gene- 
 rality is remarkable for its extenfive iron 
 founderies, efpecially that of La Chaufade, 
 which during the war furniflied a part of the 
 anchors neceflary for the royal navy. A 
 great quantity of block-tin is made in Niver- 
 nois : there is a great manufacture of arms 
 and buttons at La Charité, and one of 
 cutlery at Moulins. This town is likewife 
 well {ituated as a mart for the inland trade be- 
 tween Paris, Auvergne and Lionnois : the 
 famous tapeftry manufacture of Aubuflbn is 
 in the upper marche: this laft country is 
 very little favoured by nature. The miner- 
 al waters of Pougues, Bourbonnes, and 
 Vichey are in the Bourbonnois. 
 
 The
 
 276 THE ADMINISTRATION OF 
 
 The number of births at Moulins niulti- 
 plied by twenty feven yeild for this town, 
 a population of about - 16,500 fouls 
 
 and for Nevers, about - 14,000. 
 
 NANCY. 
 
 This generality includes Lorrain and the 
 diftriâ: of Bar-le-duc. 
 
 Its extent is eight hundred and ninety- 
 four fquare leagues. 
 
 Its population -« 834,600 fouls. 
 
 Which makes nine hundred and thirty- 
 four inhabitants, per fquare league. 
 
 The generality of Nancy it liable to the 
 falt-pit gabels, and fait is fold at the rate 
 of twenty-nine, or thirty livres per Cwt : 
 this generality is exempted from the poll- 
 tax, excife, and fubfidiary duties, gold and 
 filver flamp duties, and municipal taxes. 
 The highways are moflly kept up by per- 
 
 fonal
 
 THE FINANCES OF FRANCE 277 
 
 ional fervice, which mufl be conliderable, 
 for they extend above fix hundred leagues 
 in this generality. 
 
 Its contributions may be rated at a- 
 bout - - io.8oo,CQO livres 
 
 This fum makes twelve livres nineteen 
 fous, for each inhabitant. 
 
 Lorrain abounds in corn and fodder. 
 The diftrict of Bar-le-duc, produces wines 
 that are in repute, of which a few are ex- 
 ported to the neighbouring provinces. Lor- 
 rain exports timber from the Vofge moun- 
 tains to Holland : it has alfc a trade in 
 cattle, which are moflly reared in thefe 
 mountains. There are in Lorrain, fome 
 manufactures principally confumed in the 
 province, and feveral porcelain and glafs- 
 manufa6lures : but the principal commerce 
 of this province con (ifts in its iron-foun- 
 deries, and the falt-pits of Dieuze and 
 Château-Salins. The mineral waters of 
 Plombières are preatlv refjrted to. 
 
 The
 
 IjZ THE ADMINISTRATION CF 
 
 The commerce of Lorrain is under re-i 
 ftridions for France, but free with foreign 
 parts. 
 
 The number of births at Nancy, multi- 
 plied by twenty-eight, yields exclufive of 
 the garrifon, a population of 
 about - - 34,000 fouls. 
 
 Those at Luneville, and Bar-le-duc, 
 multiplied by twenty-feven, yield for the 
 fîrH:, about - 16,500 fouls 
 
 and for the laft about 10,800 
 
 ORLEANS. 
 
 This generality includes Orleanois, So- 
 logne, Blaifois, Vendomois, Lower Perche, 
 the county of Dunois, Beauce and the diilri(fl: 
 of Chartres, a great part of Gâtinois, and a 
 fmall diftrid in Nivernois. 
 
 Its extent is one thoufand twenty-one, 
 and a quarter fquare league. 
 
 Its population * 70^,400 fouls. 
 
 This
 
 THE FINANCES OF FRANCE. â'^Ç 
 
 This makes lix hundred and ninety-five 
 inhabitants, per fquare league. 
 
 The generality of Orléans is fubjed to 
 all the taxes of the kingdom, and pays the 
 great gabel falt-duties. The highways are 
 maintained by perfonal fervice. 
 
 We may eflimate the contributions of 
 this generality at about 20,000,000 livres. 
 
 Which amounts to twenty-eight livres 
 four fous, for each inhabitant. 
 
 The produce of this generality confifts 
 moftly of corn and wine: there is a great 
 variety in the fruitfulnefs of the diverfe 
 diftrifts of this province, between the fer* 
 tile lands of Beauce, and the barren foil of 
 Sologne. Orléans has manufadlures of 
 {lockings, woollen bonnets, and fbme 
 others ; fugar- refineries have been eftablifhed 
 here, and this tovv'n is advantgeoufly fituat^ 
 ed as a mart for the trade of the river Loire, 
 Gatinois produces faffron, which is con- 
 ftantly exported to foreign parts. 
 
 The
 
 aSo THE ADMINISTRATION Ot 
 
 The generality of Orleans is by one 
 feventh lefs populous than that of Nancy ^ 
 which I have lately mentioned, and yet its 
 taxes amount to twice as much : this is 
 becaufe the price of fait occafions a differ- 
 ence of between two, and two and a half 
 millions, in favour of Lorrain ; alfo becaufe 
 the excife and fubfidiary duties which this 
 laft provinces does not pay, produce nearly 
 two millions to the King, in the generality 
 of Orleans ; becaufe the poll-tax in this 
 generality amounts to one million, feveii 
 hundred thoufand livres, whilfl Lorrain is 
 not liable to it ; becaufe the three twenti- 
 eths are compounded for in Lorrain, much 
 to the advantage of the inhabitants, efpe- 
 cially the laft, and produce only one million 
 four hundred and fifty thoufand livres, 
 whilft they amount to two millions fix 
 hundred thoufand livres in the generality 
 of Orelans ; and laftly, becaufe even the 
 land-tax is higher rated in this lafi; than in 
 that of Nancy ; there are feveral other 
 little differences which we pafs over. 
 
 The
 
 THE FINANCES OF FRANCE. 251 
 
 The number of births at Orléans and 
 Blois, multiplied by twenty- feven, yields for 
 Orléans, a population of about 
 
 39,500 fouls. 
 
 And for Blois 12,000 
 
 PARIS. 
 
 This generality Includes thegreatefl part 
 of the Ifles de France and la Brie, and fome 
 neighbouring diftriâis, of eleftion. 
 
 Its extent is one thoufand one hundred 
 and fifty-feven fquare leagues* 
 
 Its population one million, feven hun- 
 dred and eighty-one thoufand, feven hun- 
 dred fouls. 
 
 Which makes one thoufand five hundred 
 and forty inhabitants per fquare league. 
 
 The generality of Paris is fubje£l to the 
 
 totality of the imports levied on the whole 
 
 kingdom, and is liable to the great gabels; 
 
 Vol. I Ff but
 
 202 THE ADMINISTRATION OF 
 
 but the highways are maintained at the 
 expence of the royal exchequer. The 
 duties colleâ:ed at the gates of the metro- 
 polis, either for the King, or for towns 
 and hofpitals, amount to above thirty-fix 
 millions; and the duties on faleable employ- 
 ments, the poft-office revenue, and above 
 all, the profits of the royal lottery are prin- 
 cipally borne by the inhabitants of Paris. 
 
 It is from the afleffment of thefe various 
 branches of the revenue that it is known, 
 that the duties, and impofls borne by this 
 great city amount to between feventy-feven 
 and feventy eight millions, and form nearly 
 a feventh part of the contributions of the 
 kingdom. Such great refources are the 
 confcquences of the immenfe riches con- 
 centered in the capital, where are to be 
 found the greatefl: part of the Farmers of the 
 public revenue, the principal financiers, the 
 ambaffadors from foreign ftates, wealthy 
 travellers, men of great landed property, 
 and thofe who are mojft in favour at court. 
 
 It is worthy of notice, that the King 
 coUeds a larger revenue from his capital, 
 
 than
 
 THE FINANCES OF FRANCE 283 
 
 tlian that which the three kingdoms of 
 Sardinia, Sweden and Denmark pay col- 
 ledively in taxes to their Sovereigns. 
 
 The taxes of the generahty of Paris, in 
 which the highways are maintained, at the 
 expence of the royal exchequer, amount to 
 about 114,500,000 livres 
 
 Which makes fixty-four livres £ve fous, 
 for each inhabitant. 
 
 The principal manufactures of Paris, 
 confift of all forts of jewellery, watches, 
 plate, millinery, gold and filver lace, em- 
 broideries, hats, &c. The manufacture of 
 the Gobelins, and La Savonnerie are fa- 
 mous for their tapeftries, and carpets; the 
 ûrù. is remarkable for its fcarlet dye: the 
 manufacture of Seves, is renowned for its 
 porcelains ; that of Jouy near Verfailles, 
 for its painted linens: that of Beauvais for 
 its tapeftries, &c. 
 
 The population of the capital is difficult 
 
 to be determined from common calculations, 
 
 becaufe about tlie fourth part of the births, 
 
 F f 2 which
 
 ^^4- THÉ AÙMlNIStRATiON Ot 
 
 which amount yearly to twenty thoiifand 
 five hundred, or twenty thoufand fix hun- 
 dred, confifts of foundhngs horn at Paris i 
 and this unhappy race being mowed down, 
 in the firft years of life, in a moft dreadful 
 difproportion, does not afford an exaâ: bafis 
 for our refearches concerning the popula- 
 tion of Paris ; but on the other hand, a 
 great number of foreigners and people from 
 the provinces, refort continually to Paris, 
 for their pleafures, or for their affairs. We 
 mufl: therefore unite various confiderations^ 
 to form an idea of the common number of 
 the inhabitants of Paris ; and I am induced 
 by feveral reafons to believe, that we (hall 
 not err widely from the truth, by eftimating 
 this number at from fix hundred and forty, 
 to fix hundred and eighty-thoufand, accord- 
 ing to the feafons, in which the city is 
 more or lefs full. 
 
 The number of births at Verfailles 
 amounts to fixteen or feventeen hundred : 
 but we cannot from this knowledge have 
 any exa6l idea of the population of the town, 
 .becaufe the concourfe of people attracted 
 there by the court, confounds the common 
 
 rales
 
 THE FINANCES OF FRANCE. 285 
 
 rules of proportion This population has 
 diminifhed fince the reform made in the 
 King's houfhold ; but I believe it may ftill 
 be eftimated at about - 60,000 fouls. 
 
 PERPIGNAN. 
 
 This generality includes Roufîilîon and 
 the county of Foix. 
 
 This lafl county has been lately Included 
 in the new generality of Pau, made out of 
 part ofthofe of Auch, and Bordeaux. 
 
 Its extent is two hundred and eighty-fix 
 one third fquare leagues. 
 
 Its population one hundred eighty-eight 
 thoufand nine hundred fouls. 
 
 Which is fix hundred and fixty inhabi- 
 tants, per fquare league. 
 
 The province of Rouffillon is exempted 
 
 from the mortgage and iron flam.p duties, 
 
 and the average price of fait is at prefent 
 
 F f 3 about
 
 219 EIMINISTRATION OF 
 
 about nineteen livres. This commodity is 
 cheaper by one half, in the county of Foix, 
 redeemed from the gabels. The whole 
 generality of Perpignan is exempted from 
 the gold and filver flamp-duties, and the 
 excife, exceptnig fome fubfidiary duties. 
 The highways are maintained in RouffiUon 
 by perfonal fervice ; and paid for in money 
 to the labourers in the county of Foix. 
 
 The contributions of this generality may 
 be eftimated at about - 2,600,000 livres. 
 
 This fum makes thirteen livres, thirteen 
 {bus, for each inhabitant. 
 
 RouasiLLON produces wines that are in 
 repute ; there are iron mines in both coun- 
 tries: the proximity of Spain occafions a 
 branch of commerce, from which this pro- 
 vince, draws fome advantages. 
 
 The number of births at Perpignan, 
 multiplied by twenty-feven yield a popula- 
 tion of about - - 15,200 fouls. 
 
 POITIERS
 
 THE FINANCES OF FRANCE. 287 
 
 POITIERS. 
 
 This generality includes almofl the 
 whole of the upper and lower Poitou. 
 
 Its extent is one thoufand fifty- feven 
 one quarter fquare leagues. 
 
 Its population fix hundred and ninety 
 thoufand five hundred fouls. 
 
 Which makes fix hundred and fifty-three 
 inhabitants, per fquare league. 
 
 The generality of Poitiers is redeemed 
 from the gabels ; but it is liable to ever^ 
 other tax of the kingdom, and the highways 
 are kept up by perfonal fervice. 
 
 The contributions of this generality may 
 he valued at about - 12,300,000 livres. 
 
 Which makes fev^enteen livres, fixteer 
 fous for each inhabitant. 
 
 The produce of Poitou confifls of wines 
 corn, and fait : the fifheries employ fome 
 of its inhabitants ; but there are few manu- 
 F f 4 failures
 
 288 THE ADMINISTRATION OF 
 
 fadures, and the commerce of this general- 
 ity, partly from a want of good harbours, is 
 not to be compared with that of the mari- 
 time provinces that furround it. 
 
 The number of births at Poitiers mul- 
 tiplied by twenty-feven, yields a population 
 of about - 1 7,300 fouls 
 
 RENNES. 
 
 Thïs generality includes the whole of 
 Britanny. 
 
 Its extent is onethoufand, feven hundred 
 and feventy-four and a half fquare leagues. 
 
 Its population two millions two hundred 
 andfeventy-fix thoufand fouls. 
 
 This makes one thoufand two hundred 
 and eighty-two inhabitants, per fquare 
 league, 
 
 Britanny is not liable to the gabels, 
 and pays no mortgage, nor iron flamp du- 
 ties
 
 THE FINANCES OF FRANCE. 
 
 89 
 
 ties. The King colleds no excife-dutics ; 
 but the province levies confiderable taxes of 
 a fimilar nature, under the denomination of 
 farm of devoirs', the land-tax known by the 
 name oi fou age is very moderate. The 
 twentieths are compounded for, and the 
 labour on the highways which are very 
 numerous, is done by perfonal fervice. 
 
 We may eftimate the contributions of 
 this generality on a medium at 
 
 28,500,000 livres. 
 
 Which makes twelve livres, ten fous, 
 for each inhabitant. 
 
 The fifheries, the commerce of fait, the 
 linen manufad:ures, the works carried on in 
 the harbour of Breft, and the navigation to 
 the French Weft-India iflands, Newfound- 
 land, the African coaft, China, and the Eaft 
 Indies, compofe the principal refources of 
 this province, which is moreover, very 
 fertile in corn, in many parts, and has fe- 
 ve-ral lead and iron mines ; a great many 
 foals are alfo raifed in it, which are fent 
 afterwards to the pafture grounds of Nor- 
 <î m.andy :
 
 29Q THE ADMINISTRATION OF 
 
 mandy : but all the aiflivity of commerce 
 and induftry is confined to the fea-coaft, 
 the inland parts of Britanny bear the flamp 
 of poverty and wretchednefs : feverai lands 
 even lie wafte. The King had encouraged 
 the States to form a plan for the divi- 
 fion of the commons, as that feemed a pro- 
 per ftep to be taken to extend the cultivation 
 of this province: it v^rould be a material 
 object, and in general very acceptable, if the 
 States were to interefl themfelves a little 
 more in the improvements of w^hich the 
 province is fufceptible : they are too often 
 diverted from this confederation by their 
 prerogative concerns, w^hich take up a greafe 
 part of their time, and it fo happens 
 either from their reftlefs difpofition, or the 
 ufelefs claims of authority, that the people 
 are negleâ:ed ; and the ftates lofe the oppor- 
 tunity to increafe the revenue, in proportion 
 to the public good they might do. 
 
 The number of births multiplied by 
 twenty-eight gives for Rennes, a population 
 of about - 35,500 fouls. 
 
 For Port L'Orient 16,500 
 
 For
 
 THE FINANCES OF FRANCE 29 
 
 For Saint Malo 17,500 fouls 
 
 The births at Nantes multiplied bj 
 twenty- nine yield a population of from 
 57 t05 8,000 fouls. 
 
 And at Brefl of from 30, 1031,000 
 
 R I O M. 
 
 This generality includes the whole of 
 Upper and lower Auvergne, except the little 
 diftri(5l included in the generality of Moulins. 
 
 Its extent is fix hundred and fifty-one 
 fquare leagues. 
 
 Its population fix hundred and eighty- 
 one thoufand five hundred fouls. 
 
 Which is one thoufand and forty- feven 
 inhabitants, per fquare league. 
 
 One part of Auvergne is redeemed from 
 the falt-duty, the other is fubjeâ: to the 
 little gabels. The whole generality is ex- 
 empted from municipal taxes, iron, flamp, 
 
 and
 
 292 THE ADMINISTRATION OF 
 
 and excife-duties, excepting feme fubfidi- 
 ary ones, which are partly compounded 
 for : but the land-tax is affeflèd very high. 
 The highways are maintained by perfonal 
 fervice. 
 
 The contributions of this generality 
 may be eflimated at about 
 
 12,800,000 livres. 
 
 Which makes eighteen livres, fixteen 
 fous for each inhabitant. 
 
 The lower part of Auvergne known 
 by the name of La Limagne, pofleffes the 
 moft fertile foil of all France ; a part of 
 the arable lands is never laid fallow, and the 
 meadows are mowed two or three times 
 every year : the crops confift in corn, 
 wine, fruits, flax and fodder. 
 
 Upper Auvergne has excellent paftures, 
 and numerous flocks are reared in it. The 
 commerce which proceeds from thefe va- 
 rious produdls, and fome coarfe manufac- 
 tures does not extend very far, and the 
 refources of Auvergne are limited like thofe 
 
 of
 
 THE FINANCES OF FRANCE. 293 
 
 of all the other inland provinces. The inha- 
 bitants of the highlands leave their villages 
 at certain feafons of the year, and go a- 
 bout offering theif fervices, in country 
 labours, and other menial offices, and they 
 always bring home fome little favings. The 
 mineral waters of Mount d'Or are in Upper 
 Au\^rgne. 
 
 The number of births at Clermont^ 
 multiplied by twenty-eight, yields a popul- 
 ation of about - 24,000 fouls. 
 
 Those at Riom multiplied by twenty^ 
 feven, produce -^ 14,800 
 
 ROUEN, CAEN and ALENCON. 
 
 These three generalities compofe the 
 province of Noî-mandy ; there is only a. 
 part of the province of Perche included 
 in the generality of Alencon. I join them 
 together, on purpofe to give a compleac 
 idea of the importance of this induflrious 
 and fruitful province, to the kingdom. 
 
 The
 
 294 THE ADMINISTRATION OF 
 
 The extent of the province is one thou- 
 fand fix hundred and thirty-five fquare 
 leagues, of which the generality of Rouen 
 contains five hundred eighty feven and a half. 
 That of Caen five hundred and eighty-three 
 and a half. That of x^lencon four hundred 
 and fixty- four. 
 
 Thc population amounts to one million 
 nine hundred and thirteen thoufand fouls, 
 in the following proportions. Rouen feven 
 hundred and forty thoufand, feven hundred. 
 Caen fix hundred and forty-four thoufand. 
 Alen-çon five hundred and twenty eight 
 thoufand three hundred. 
 
 Which makes one thoufand, one hundred 
 and fèventy inhabitants, per fquare league. 
 
 Salt is fold at a very low price in a 
 part of the generality of Caen, known 
 in the fifcal language by the name of 
 Country of ^art-Bouillon ; but the reft of 
 Normandy, excepting the principal mari- 
 time towns, is fubje6l to the great ga- 
 bels, and the whole of the province pays 
 all the other impofls laid on the kingdom. 
 The highways are almoft every where 
 
 main-
 
 THE FINANCES OF FRANCE. 29^ 
 
 maintained by paying the workmen, from 
 the free choice of the pari(hes. 
 
 The contributions of Normandy may be 
 eftimated at about fifty-feven miUions, of 
 which the generahty of Rouen pays, about 
 27,400,000 livres. 
 That of Caen - 15,200,000 
 
 And that of Alencon 14,400,000 
 
 The total fum, makes twenty-nine livres, 
 fixteen fous, for each inhabitant. 
 
 We have feen, that Britanny though 
 its population is greater than that of Nor- 
 mandy, pays lefs by one half, and as this 
 calculation might be fufpe6led of fome 
 error, I muft obferve, that the falt-duty 
 which Britanny does not pay, amounts 
 to nearly nine millions in Normandy ; that 
 the twentieths bring in a fimilar fum to 
 the king, whilft thefe taxes are compound- 
 ed in Britanny for three millions eight 
 hundred thoufand livres; that the land and 
 poll-taxes together amount to fifteen mil- 
 lions in Normandy; and that thefe taxes 
 amount only to five millions in Britanny;
 
 296 The administration of 
 
 and laftly, that the various excife^duties 
 coUeded in Normandy produce more than 
 thofe gathered in Britannj under the name 
 of devoirs. I purpofely pafs over the other 
 lefs eflential differences, and I fhall only 
 obferve, tiiat the contribution which arifes 
 from the farm of tobacco, is the only one 
 of the duties colle(fled for the king, whofe 
 produce is more confiderable in Britanny, 
 than in Normandy. 
 
 The foil of Normandy is among the 
 beft of France, and principally confifts in 
 arable lands, forefts, and pafture grounds, 
 in which excellent horfes are reared: the 
 inhabitants on the coaft give themfelves 
 up to the fifheries, and the province in 
 general is very induftrious. There are con- 
 fiderable manufactures of linens, of wool- 
 len, and cotton fluffs, and of feveral other 
 kinds : the broad cloth of Elbeuf, Louvi- 
 ers, and Des Andelis, is generally known : 
 Normandy trades to all Europe and the 
 Weft Indies through Rouen, and Havre de 
 Grace. The proximity of the capital and 
 the facility of tranfport on the river 
 
 Seine
 
 THE FINANCES OF FRANCE. 297 
 
 Sehie, augment the refources of this pro- 
 
 vmce. 
 
 The population of Rouen, the capital 
 of the province, and feat of its fupreme 
 courts, ought to be eftimated at feventy- 
 two thoufand five hundred fouls, multi- 
 plying the births by twenty-nine. 
 
 It is probable, we ought to multiply- 
 that of the other principal towns of Nor- 
 mandy only by tv/enty-feven, and then we 
 fhall find that the population of Havre de 
 Grace may be rated at about 18,000 fouls. 
 That of Caen, at 32,000 
 
 That of Alençon, at 13^500 
 
 And that of Dieppe, at 17,000 
 
 S O I S S O I N S. 
 
 This generality includes Soiflbriois, Lao- 
 nois, the Thie'rache, and a part of Beau- 
 vofis and of Brie. 
 
 Its extent is four hundred and forty-five 
 and a half fquare leagues. 
 
 Vol. L G g . Its
 
 298 THE ADMINISTRATION OF 
 
 Its population four hundred and thirty* 
 feveii thoufand, two hundred fouls. 
 
 é Which makes nine hundred and eighty- 
 two inhabitants, fer fquare league. 
 
 The generality of Soiffons is fubjeft to 
 all the taxes of the kingdom, and is li- 
 able to the great gabels. The highways 
 are maintained by perfonal fervice. 
 
 We may eftimate tlie contributions of 
 this generality at about 11,300,000 livres. 
 
 Which is twenty-five livres, feventeen 
 fous for each inhabitant. 
 
 The productions of this generality con- 
 lifts principally in corn and other grain, 
 a part of which is deftined for the con- 
 fumption of Paris. The mofl: remarkable 
 eftablifhment in the province, is the con- 
 siderable manufacture of plate- glafs at St. 
 Gobin, from whence they are tranfported 
 to Paris to be polifhed and quickfilver- 
 ed ; this manufacture has reached the high- 
 eft degree of perfection, from the great 
 
 cnpi-
 
 THE FINANCES OF FRANCS. 299 
 
 capital employed in it, and the confiant af- 
 iiduity of the owners. 
 
 The births at Soifibns, multiplied by 
 twenty-feven, yield a population of about 
 
 7,500 fouls. 
 
 STRASBURG. 
 
 This generality includes Alface, 
 
 Its extent is five hundred and twenty- 
 iilne, two-thirds fquare leagues. 
 
 Its population fix hundred and twenty- 
 fix thoufand, four hundred fouls. 
 
 Which makes one thoufand one hundred 
 and eighty-three inhabitants for each fquare 
 league. 
 
 The generality of Strafburg is exempt- 
 ed from the excife, except the dutien 
 for infpe6lors, and gangers of liquors ; 
 neither is it liable to the gold, filver and 
 iron flamp duties, the municipal taxes, the 
 paper flam.p duties, nor the exclufive pri- 
 vilege of tobacco ; and the average price 
 of fait is thirteen livres per Civt.. 
 
 Ct g 2 . high'^
 
 ^66 tHE ADMINISTRATION OP 
 
 The highways are mAintained by per- 
 fond fervice, and the town of Strafburg 
 is charged with feveral military expences. 
 
 The contributions of this generality may 
 be eftimated at about 8,800,000 livres- 
 
 This fum makes fourteen livres, one 
 fous, for each inhaibitant. 
 
 Alsace contains, as we have feen nearly 
 'two hundred thoufand inhabitants more than 
 the generality of Soiflbns, and it never- 
 thelefs contributes between a fourth, and a 
 fifth lefs: this proceeds from its having 
 compounded for the twentieths, exckifive 
 of its immunities on fait, tobacco, and the 
 excife ; fo that in Alface the twentieths 
 amount to a lefs fum, than in the little 
 generality of Soiffons. 
 
 Alsace has a free trade with foreign 
 parts, and the principal productions of this 
 fertile province, confifts in corn, fodder, 
 and wines, in which a pretty exteniive 
 trade is carried on. Tobacco is cultivat- 
 ed liere, becanf^ the province is not in- 
 cluded
 
 THE FINANCES OF FRANCE. 3OI 
 
 eluded in the exclufive privilege granted 
 to the General Farni : there are a few pe- 
 culiar manu failures, and among the 
 reft, fome of filver gilt plate. The nu- 
 merous "body of troops kept in Alface, 
 promotes a great circulation of fpecie in this 
 province, and confumes the foragç. 
 
 The number of births at Straiburg mul- 
 tiplied by twenty-eight, yields a popuU- 
 tion, exclufive of the garrifon, of about 
 
 46,000 iuuls. 
 
 Those of Colmar multiplied by twenty- 
 feven, yield about - 12,500 
 
 TOURS, 
 
 This generality includes Touraine, An- 
 jou, Maine, and a fmali part of Lower 
 Poitou, 
 
 Its extent is one thoufand three hundred 
 and eighty-eight and a quarter fquare leagues. 
 
 Its population one million, three hundred 
 
 and^thirty-eightthoufandjfevenhundred fouls. 
 
 G g 3 Which
 
 3Q2 THE ADMINISTRATION OF 
 
 Which makes nine hundred and fixty- 
 four inhabitants, fer fquare league. 
 
 The generality of Tours is fubjed to 
 fill the taxes of the kingdom, and pays 
 the duty of the great gabels. The high- 
 ways are maintained by perfonal fervice. 
 
 The contributions of this generality may 
 be rated at about - 30,000,000 
 
 Which makes twenty-two livres, eight 
 fous for each inhabitant. 
 
 This generality abounds in various pro- 
 duftions : the people are very induftrious, 
 and the climate is among the mofl tem- 
 perate of France. The city of Tours is 
 famous for its manufadtures of filk fluffs ; 
 that of Le Mans for its tammies, and that 
 of Laval for its linens ; there are iron 
 mines in Maine ; Anjou carries on a par- 
 ticular trade for mules, known by the name 
 of tnirebalais. 
 
 The number of births multiplied by twenty 
 
 feven
 
 THE FINANCES OF FRANCE. 303 
 
 leven, yields for Tours, a population of 
 about r 21,600 fouls. 
 
 For Angers - 30,000 
 
 And for Le Mans - i3»5oo 
 
 VALENCIENNES. 
 
 This generality includes Hainault, Cam- 
 brefis, and a fmall diftrict of Flanders. 
 
 Its extent is two hundred and fifty- feven, 
 and a quarter fquare leagues. 
 
 Its population two hundred arul fixty-five 
 thoufand two hundred fouls. 
 
 Th I s makes one thoufand and thirty-one 
 mhabitaiits, per fquare league. 
 
 The generality of Valenciennes is ex- 
 empted from the gabels, the gold, filver, 
 and iron ftamp-duties, municipal taxes, 
 exclufive privilege of tobacco, and the 
 mortgage and ftamp-paper duties : the re- 
 gifter duties are compounded for. The 
 excife is not known in this generality ; 
 but Hainault is fubjecl to domain duties 
 G g 4 on
 
 3Ô4. THE ADMINISTRATION OF 
 
 on various articles of confumption. The 
 towns are moreover fubje<5l to confiderable 
 charges for military expences, ancl the high- 
 ways of Hainault are maintained by per- 
 fonal fervice. 
 
 We may eftimate the taxes of this ge- 
 nerality at about 5,500,000 livres. 
 
 Which makes twenty livres, fifteen 
 fom, for each individual. 
 
 Timber, corn, fodder, flax, iron and 
 coal are the principal produ6tions of Hain- 
 ault; there are fome earthen ware manu- 
 factures in repute ; but the more import- 
 ant confift in linens and point-lace, the 
 principal eftablifhments of which are at 
 Cambrai, and Valenciennes. 
 
 The births at Valenciennes, rnultiplied 
 \>y twenty-eight, yield a population of about 
 
 19,500 fouls. 
 
 And the population of Cambrai, multi- 
 plying
 
 THE FINANCES OF FRANCE. 305 
 
 plying the births, l»y twenty-feven, amounts 
 
 to - r 15,000 fouis. 
 
 The recapitulation which I propofed to 
 make, ends here. I (hail now endeavour 
 to render it ftill more ufeful, by present- 
 ing two comparative ftatements, in which 
 the proportion that exifts between the po- . 
 pulation, the extent, and the contributions 
 of each generality fhall be viewed in a nar- 
 row fpace and in a diflinft order. 
 
 These ftatements fhall be placed at the 
 end of the chapter. 
 
 The contributions of ail the generalities 
 çolleûively, amount as we fhall fee, to 
 
 568,000,000 
 
 If we add to this fum, firft, fix hundred 
 thoufand livres paid by Corfica, the parti- 
 culars
 
 3o6 THE ADMINISTRATION OF 
 
 culars of which, I fhall give in the next 
 chapter : fecondly, fixteen miUions, four 
 hundred thoufand hvres for the value of 
 perfonal fervices, or of the contributions 
 in their ftead, we fhall find a total of 
 five hundred eighty-five millions, which 
 are equivalent to the totality of the taxes 
 paid by the nation, conformable to the ge- 
 neral flatement which I have heretofore 
 
 given. -f 
 
 In 
 
 t I HAVE rated the taxes for the highways, in 
 this place, at only fixteen millions four hundred 
 thoufand livres, becaufe the furplus, making up the 
 the twenty millions, which I placed to account for 
 this article, in the general ftatement of the taxes paid 
 by the nation, is included in the contributions of 
 the generalities of Aix, Lille, Montpellier, Limoges, 
 Bourges, and Montauban, in which the charges for 
 making, and maintaining the highways, are paid out 
 of the amount of the taxes, of which I Hated the ge- 
 neral produce. 
 
 These fixteen millions, four hundred thoufand 
 livres, are a charge borne by the other generalities, 
 excepting that of Paris, in which the highways are 
 maintained at the expence of the royal exchequer ; 
 and as thofe generalities contain eighteen millions 
 fix thoufand, nine hundre4 fouls, it would be an ad- 
 dition of about eighteen fous, three-twelfths, to the
 
 THE FINANCES OF FRANCE» 
 
 3^7 
 
 In the comparifon which has been made 
 of the extent of the taxes, with the num- 
 ber of inhabitants in each generality, I 
 did not intend to offer it as a rule fuf- 
 ficiently exact to go by, in cenfuring or 
 approving of the difparity between the 
 provinces. Though two countries have 
 an equal population, they may perhaps, 
 not be able to bear equal taxes ; the nature 
 of the produce, and the extent of the in- 
 dufhry of the provinces, the facility for 
 commerce, the quantity of fpecie, and the 
 price of commodities, are fo many cir- 
 cumftances, which even where the po- 
 pulation is equal, may caufe a difpro^ 
 portion in their means, and confequently 
 
 contributions of each inhabitant in thofe generalities, if 
 the extent of their great roads, and their population were 
 in equal proportion, but this proportion varies in each 
 generality : and befides, fome of them are more accuf- 
 tomed than others, to convert the requireable per- 
 fonal fervices, into a free contribution of money : 
 thus the overcharge proceeding from the perfonal 
 fervices is neceffarily, unequally diflributed on the 
 provinces. I have, however, thought fit to fix on 
 a general eftimation of this overcharge, to prevent 
 too great a difproportion in the fpeculations on this 
 fubjea. 
 
 enable
 
 308 THE ADMINISTRATION OF 
 
 enable each province to fupport a greater, 
 or leffer proportion of taxes. 
 
 Population can therefore be only 
 looked on as an exaâ: ineafure of com- 
 parilon, when the provinces have refources 
 nearly equal, but even this imperfect rule of 
 proportion ought not to be neglected ; and 
 of all the obje^^s which may be fubjeâ:- 
 ed to a determined and pofitive calculation, 
 that of the taxes, to the population, ap- 
 proaches nearefl: to the truth. 
 
 The refpe6live extent of the provinces 
 would be a much more deceitful rule to 
 go by, becaufe arid mountains, and fandy 
 vallies offer no fource of riches whatever. 
 
 There is however, another branch of 
 knowledge, which, I think, on the firil: 
 view, might afford ufeful information ; it 
 is the comparifon between the twentieths 
 in each province, and the quota of the 
 other taxes levied in it ; becaufe this com- 
 parative view ought at leaft to point out 
 the proportion which the territorial revenue 
 bears to the general contributions of each 
 
 part
 
 THE FINANCES OF FRANCE. 309 
 
 part of the kingdom. But the twentieths 
 are very unequally aflefled : feveral provinces 
 have compounded for thefe taxes, and where 
 this is the cafe, the comportions are moft- 
 ly in favour of the contributaries : laftly, 
 there are great difparities in the provinces 
 that have not compounded, becaufe, in 
 fome generalities, tht ratio of the twentieths 
 payable by the landholders has been fixed 
 from a recent furvey, whereas, in others 
 this operation is only partly gone through, 
 and in others again, it is not yet begun, 
 fo that the affelVment is determined from 
 old rate books that are very difproportionate 
 to thé adual revenue of the eftates. Befides, 
 though two generalities were to be found 
 fubjed to an equal amount of twentieths, 
 afle lied with the moil exad regularity, yet, if 
 the land-tax was much higher in the one 
 than in the other, then the inductions 
 which might be drawn from the equali- 
 ty of the twentieths, would be deficient 
 in exaftnefs ; for the land-tax being borne 
 by the farmers, who make their calcul- 
 ations in confequence of it, the proportion 
 of this tax has a 'necefiary influence on 
 the price of the leafe, and confequently 
 
 on
 
 po 
 
 THE ADMINISTRATION OF 
 
 on that part of the, income "of the land- 
 proprietors, which is liable to the twen- 
 tieths. Laftlj, though the gabels, the ex- 
 cife, and other duties do not bear in fb 
 immediate a manner, on the revenue of 
 landed eftates as the land-tax, yet it 
 is eafy to conceive that, every other cir- 
 cumftance being equal, the revenue of a 
 land proprietor muft be greater in thofe 
 generalities, where the exemptions from 
 duties are numerous, than in thofe where 
 every fifcal duty is paid, this would be 
 perceived in a more flriking manner, if 
 the command of the land-proprietors over 
 the price of common and eafy labour, did 
 not, when new taxes are laid, caufe a 
 great part of thofe on articles of con- 
 fumption, to be borne by the poor labour- 
 ers, and thereby augment their wretch- 
 ednefs. 
 
 We may alfo acquire fome ufeful in* 
 formations, by comparing together the pro 
 duce of feveral of thofe duties, which 
 have, more or lefs, a direct relation to 
 the riches, or the revenue of landed eftates ; 
 but though I have made diverfe refearches 
 
 on
 
 THE FINANCES OF FRANCE. 31I 
 
 on this fiibjecl, I have not thought pro- 
 per to giv^e an account of them here, 
 becauTe Inch an explanation joined to the 
 necefi'ary obfervations, would extend this 
 work too much. 
 
 One truth cannot be denied, which 
 is, the unequal diflribution of the taxes 
 on the difîerent generalities of the king- 
 dom. 
 
 Assuredly, if this affeffment was now 
 made for the flrfh time, it could not be 
 propofed to fuujecl fome provinces to all 
 the taxes, and to render them alfo liable 
 to the great gabels, whilft others, with 
 nearly limilar refources, fhould he at once 
 exempted from the excife, the falt-duties, 
 the profits of the king on tobacco, the 
 duty on all deeds of a public nature, and 
 feveral other taxes. Neither v/ould it be 
 thought reafonable, that a part of the 
 provinces fhouid pay the twentieths very 
 rigidly, in proportion to the aclual value 
 of the landed eftates, whilft others, fliould 
 be afleffed from old rates, or m.ake verv 
 favourable compofitions. 
 
 Bur
 
 312 THE ADMINISTRATION OF 
 
 But the greateft part of thefe difpari- 
 ties have their origin either in the re- 
 demption made in former centuries, or 
 in convential agreements eiltered into with 
 the fovereign, at the fuccefîive epoch as of 
 the re- un ion of a part of the kingdom, 
 to the French monarchy. A minifler, 
 however, may acquire very ufeful inftruc- 
 tions from the ftatements I have given : 
 among other truths may be perceived an 
 inconteflible one, which appears to be long 
 fince forgotten, which is that when new 
 refources have been found in the various 
 fous per livre, added to the old taxes on 
 fait, tobacco, the excife, and fome articles 
 of confumption, the former inequality of 
 the diftribution of the taxes, has only 
 been augmented, becaufe thefe fuccelîive 
 additions have increafed the charges of the 
 provinces fubje6t to all the taxes of the 
 kingdom, whilft the generalities, partly, 
 or totally exempted from them, have on- 
 ly borne a fmali proportion of the new 
 impofts. 
 
 Let us fuppofe a minifler of the fi- 
 nances propofing in council to levy thirty 
 5 millions
 
 THE FINANCES OF FRANCE. 31^ 
 
 nnliions in new taxes, the whole of which, 
 or at lead the greateft part fliould be pay- 
 able by the provinces the moft burthened. 
 This idea would be generally reprobated ; 
 yet, the augmentation of any quantity of 
 fous per livre, on duties, from which a 
 part of the kingdom is exempTed, is an 
 operation of nearly a limilar kind. But 
 fuch is the flow efFeâ: of the mofl rati- 
 onal plans, in the adminift ration of the 
 finances, that we very often unwittingly 
 adopt operations which we fliould dilap- 
 prove of, if we could diicover their con- 
 nexion and confequences. We are, how- 
 ever, fometimes forewarned ; but fo great is 
 the authority of example, and luch is the 
 magic of imitation, that we rather chufe 
 to tread flaviflily in the paths of others, 
 than to lignalize ourfelves, by liftening to 
 the voice of reafon, and following the fteps 
 ihe points out. Perhaps thefe obfervations 
 may ferve to caution men again ft limilar 
 errors ; perhaps thefe reflexions mvay help 
 to direct government, under circumftances, 
 when it may be practicable to procure to 
 Vol. I. H h the
 
 314 THE ADMINISTRATION OF 
 
 the King, the pleafing fatisfaflion of leffen- 
 ing the taxes levied on his people. 
 
 A STATESMAN IS honoured for being 
 able to pacify the quarrels of the moft 
 circumfcribed fovereignties, and he does 
 not difdain to ftudy the means that mav 
 reftore a good intelligence between them: 
 what pains ought he not then to beftow, 
 that he may maintain an exa61: equili- 
 brium between the provinces, that are un- 
 der the immediate protection of his fo- 
 vereign ! /*las ! how often is renown, and 
 the exerciie of its influence fought for in 
 diflant regions, whilft refiding in the cen- 
 tre of his kingdom, all the different parts 
 of the great community have an equal 
 claim to the watchful eye of the fovereign, 
 and prefent an innumerable multitude of 
 objedls for the confiant exercife of his 
 juftice and beneficence. The having fe- 
 cured the obedience of his fubjeds, and 
 the eflablifhment of an indifputed autho- 
 rity, are not the limits of his obligations ; 
 they rather begin at this period ; for the 
 ^ more
 
 T}ÎE FINANCES Oi< FRANCE. 
 
 3^5 
 
 inore firmly its power is eflabliflied, the 
 iefs government is excufable , when it docs 
 not do all the good it is able to do, and 
 ivhich it alone can undertake. 
 
 H h 2 R E^
 
 :i6 
 
 THE ADMINISTRATION OF 
 
 Recapitulation of the Extent and of the 
 Population of each Generality. 
 
 
 Square 
 Leagues 
 
 Number of 
 
 Numb. 
 
 Names of the Generalities 
 
 Inhabit, of 
 ea. Genera. 
 
 ■ilnlia. 
 oea.fc,. 
 Lt.iguf. 
 
 A IX 
 
 1,146 
 
 754,400 
 
 658 
 
 Amiens 
 
 458 
 
 533,000 
 
 1,164 
 
 AucHandPAU 
 
 i>347i- 
 
 813,000 
 
 603 
 
 Besançon 
 
 Syii 
 
 678,800 
 
 779 
 
 Bordeaux &Bayonne 
 
 1,615:^ 
 
 1,439,00c 
 
 885 
 
 Bourges 
 
 68ôt 
 
 512,500 
 
 747 
 
 Chalons 
 
 I,226i 
 
 812,800 
 
 663 
 
 Dijon 
 
 1,184^- 
 
 1,087,300 
 
 918 
 
 Grenoble 
 
 1,024 
 
 664,600 
 
 649 
 
 La P.ochelle 
 
 464 
 
 479,700 
 
 1,034 
 
 Lille 
 
 4-I4T 
 
 734,600 
 
 1,772 
 
 Limoges 
 
 854 
 
 646,500 
 
 757 
 
 Lyon 
 
 4164- 
 
 633,600 
 
 1,522 
 
 Metz 
 
 514 
 
 349,300 
 
 680 
 
 Montauban 
 
 583-^ 
 
 530,200 
 
 908 
 
 Montpellier 
 
 2,I40t 
 
 1,699,200 
 
 794 
 
 Moulins 
 
 897 
 
 564,400 
 
 629 
 
 Nancy 
 
 894 
 
 834,600 
 
 934 
 
 Orleans 
 
 1,021^ 
 
 709,400 
 
 695 
 
 Paris 
 
 i'i57 
 
 1,781,700 
 
 i,54Q 
 
 Perpignan 
 
 28bi 
 
 188,900 
 
 660 
 
 Poitiers 
 
 i'C57t 
 
 690,500 
 
 653 
 
 Rennes 
 
 i?774t 
 
 2,276,000 
 
 1,282 
 
 RiOM 
 
 651 
 
 681,500 
 
 1,047 
 
 [Rouen 
 
 5S7i 
 
 740,700] 
 644,ooo!>i,i70 
 
 Normandy-jCaen 
 
 464 
 
 [Alençoni 
 
 528,300) 
 
 
 Soi s sons 
 
 4451- 
 
 437,200 
 
 982 
 
 Strasburgh 
 
 529t 
 
 626,400 
 
 1,183 
 
 Tours 
 
 1,388^ 
 
 1,338,700 
 
 964 
 
 ■Valenciennes - 
 
 257t 
 
 265,200 
 
 1,031 
 
 
 26,950-A 
 
 24,676,000 

 
 THE FINAKCEj of FRANCE. 
 
 Z'l 
 
 Recapitulation of the Contrib. of each Generality, 
 and of their Propor. to the Number of Inhabitants» 
 
 Names of the Generalities. 
 
 Contribùts. 
 
 for each 
 Generality- 
 
 •or each 
 1 idlvi.J. 
 
 A IX, inclu. the contribu. for the highways 
 
 livres, 
 
 15,000,000 
 
 liv.fo." 
 
 19 18 
 
 Amiens 
 
 I5,200,OCO 
 
 ^8 10 
 
 AucnandpAU - - - 
 
 11,300,000 
 
 13 18 
 
 Besancon _ _ _ 
 Bordeaux and Baydnne 
 Bourges inclu. the contribu for the high. 
 
 9,300,000 
 
 13,000,000 
 
 8,000,000 
 
 15 12 
 
 Chalons _ _ - 
 Dijon _ - _ 
 
 21,800,000 
 20,800,000 
 
 20 16 
 19 3 
 
 Grenoble _ - - 
 
 11,800,00c 
 
 17 15 
 
 La Rochelle - - - 
 Lille, inclu> the contrib. for the highw. 
 
 9,100,000 
 14,800,000 
 
 18 19 
 
 20 3 
 
 Limoges, idem. 
 
 Lyon _ _ - 
 
 Metz 
 
 Montauban, inc. the contrib. for liigh. 
 
 8,900,000 
 19,000,000 
 
 6,800,000 
 1 1,800,000 
 
 13 15 
 30 
 ■19 9 
 
 ^2 5 
 
 Montpellier, idem. 
 
 37,500,000 
 
 22 1 
 
 Moulins . _ . 
 
 9,800,000 
 
 17 7 
 
 Nancy 
 
 to, 800,000 
 
 12 19 
 
 Orleans 
 
 Paris, the expen. of the higlr.v. defrayed 
 
 Perpignan . - • 
 
 20,000,000 
 
 114,500,000 
 
 2,600,000 
 
 28 4 
 64 5 
 13 IS 
 
 Poitiers . . _ 
 
 12,300,000 
 
 17 10 
 
 Rennes - - - - 
 Rio M 
 
 [RouENli^-. 27,400,000 
 
 NoRMAt^rDY JCaLN - 15,200,000 
 
 [Alençon 14^400,000 
 
 28,500,000 
 i2.Soo,ooo 
 
 .• 57,000,000 
 
 12 10 
 18 16 
 
 f-29 I'J 
 
 Soi s SONS 
 
 11,300,000 
 
 25 17 
 
 Strasburgh - - - 
 
 8,800,00c 
 
 14 r 
 
 TOVRS " - - 
 
 30,000,000 
 
 22 8 
 
 Vaetnciennep 
 
 5,500,000 
 
 20 15 
 
 
 j 568,000,000 
 
 
 to
 
 3l3 THE ADMINISTRATION OF 
 
 CHAP. XII. 
 
 EXTENT, POPULATION, AND CONTRIRU-. 
 
 TioNs OF Corsica. 
 
 THE extent of tîiis ifland is five hundred 
 and forty fquare leagues. 
 
 The births amount according to the laft 
 {latement, I have any knowledge of, to 
 four thoufand eight hundred ; fo that we 
 may eflimate its population, at abaut 
 
 124,000 fouls. 
 
 Which makes two hundred and thirty 
 inhabitants, for each fquare league. 
 
 The taxes introduced into Corfica, not 
 being fo much diverfified as in France, 
 and fuch being the wretched flate of the 
 
 greateft
 
 THE FINANCES OF FRANCE. 3I9 
 
 greatell part of the iiihabitnnts, that it 
 may be doubted whether the taxes col- 
 lected 111 this illand are not too heavy ; I 
 think it u fef ul to enumerate them. 
 
 These impofls confift, fird, of a fubfidy 
 of a tenth of the natural produce ; the 
 amount of which is about 
 
 200,000 livres. 
 
 3. Of a tax proportionable to houfe- 
 j-ent, which tax brings in about 
 
 35,000 livres» 
 
 3. Of duties on exportation and im- 
 portation which may be eftimated at about 
 
 180,000 livres. 
 
 4i Of a profit on the fale of fait, which 
 yields about - 90,000 livres. 
 
 5. Of regifter, and paper ftamp duties, 
 amounting to about - 25,000 livres. 
 
 6. Of a duty on the fifheries, and fome 
 municipal taxes at Baftia, producing about 
 
 20,oco livres. 
 H h 4 Sum
 
 320 THE ADiMINISTRATION OF 
 
 Sum total about five hundred and fifty 
 tlioufand livres, and, under the luppofition 
 of a prefent, or future increafe on lonie 
 duties, occafioned by the return of peace, 
 
 We (hall (late this fum at 
 
 600,000 livres. 
 
 Which is four livres feventeen fous for 
 each inhabitant. 
 
 And one thoufand, one hundred and eleven 
 livres, two fous, for each fquare league. 
 
 The total produce of the taxes is fpent 
 in the country, and as this fum, after 
 deducting the charges of colle6lion was 
 iiot fufficient to difcharge the civil ex- 
 pences, the king fent yearly to Corfica, 
 about two hundred ar.d fifty thouland livres 
 m addition, and this fum was exclufive 
 of the money remitted for the pay of the 
 troops, and other military expences. 
 
 It is then from political conlîderations 
 alone, that the poffeffion of Corfica is ad- 
 vantageous to France ; but the produdi- 
 4 on s
 
 THE FINANCES OF FRANCE. 32I 
 
 ons of this ifland, nearly fimilar to thofe of 
 fome of the fouthern parts of France, are 
 fufceptlble of bemg increafed, for there are 
 yet very extenfive lands that require cul- 
 tivation, though the King has held out 
 great encouragements to thofe who might 
 render them produdive. They have be- 
 gun to raife filk -worms in fome parts of 
 Coriica, and excellent timber for the royal 
 navy has been found in this i Hand. 
 
 The fublidy of the natural produce, 
 which forms tlie principal tax of Corfica, 
 was laid on during my miniftry ; it has 
 anfwered the expeclations of the ftates. 
 
 This iiland paid no land-tax ; and the 
 ■ftates had compounded for the tax of the 
 twentieths, w4th the fum of one hundred 
 and twenty thoufand livres; this fum ap- 
 peared rather fmall, and yet its coiledlion 
 was very difficult : it was then natural 
 to imagine, that in a country where fpecie 
 was very fcarce, and where its circulation 
 would for a long time be very flow, a 
 tribute of the natural produce would in- 
 clude feveral facilities : but as the king, 
 
 in
 
 322 THE ADMINISTRATION OF 
 
 In this new arrangement had not an in- 
 creafe of revenue in view, but only the 
 greatefl poflible advantage to his fubjeéls 
 in Corfica, he declared, that if the new 
 tax amounted to a fum above that pro- 
 duced by the compofition for the twentieths, 
 the overplus fhould be left to the difpo- 
 fal of the ftates, to be employed by them 
 in the manner they fhould think mofi: 
 conducive to public utility, or in ads of 
 beneficence. 
 
 The tribute of the natural produce has 
 fmce been fixed at the twentieth of the 
 crops, excepting foreft trees, fruit trees, 
 and kitchen gardens. This new form has 
 been very fuccefsful ; the tax has been 
 eafily coUeded ; the ftates have been fatisfi- 
 ed, and thé produce has amounted to 
 about two hundred thoufand livres. In 
 France there are no longer any remains 
 of taxes in kind, except in fome parts of 
 Provence, where the diftrids making ufe 
 of the privileges they enjoy, often adopt 
 this method of contribution ; we ought 
 then to obferve with pleafure, that there 
 exifls a. regular model of this tax, in any 
 
 part
 
 THE FINANCES OF FRANCE. 323 
 
 part of the king's dominions. It is the 
 very great exigencies of a ftate, and the 
 conftitution of its government that prefent 
 obftacles to the wifh we may enterrain 
 of adopting generally, a fmiilar plan ; be- 
 lides, that kind of tribute, which under 
 the tutelar infpeclion of a provincial ad- 
 miniitration is adapted, without any incon- 
 venience, to circumfcribed objects, could not 
 be applicable in the fame manner, to the 
 totality of a great kingdom ; more efpeci- 
 ally, under the lole authority of a general 
 adminiftration. The neceffity of providing 
 fecurely for immenfe debts and their in- 
 cumbent expences, would foon force it to 
 leafe out the produce of the tenths, to 
 Farmers-General : thefe would require a 
 multiplicity of under farmers ; and every 
 one would defire to be indemnified for the 
 rilks infeparable from fuch contrails, and 
 the charges of fo extenfive a management. 
 Befides, if the great varieties in the pro- 
 duce of the crops, fhould render them li- 
 able to any lofles, they would demand 
 equivalent indemnities, on this juft founda- 
 tion ; that private men cannot be refponfible 
 for natural great events : laftly, as an immenfe 
 
 quantity
 
 324 THE ADMINISTRATION OF 
 
 quantity of commodities would fometimes 
 be left on the hands of the fifcal agents, 
 the frequent exigences of the royal ex- 
 chequer would occafion fuddçn falcs, which 
 by lowering the price of thefe commodi- 
 ties, would caufe great alterations in the 
 calculations of merchants and land-holders, 
 and which might occafion very ruinous con- 
 fequences. 
 
 Thus, it is rarely poffible in admin i- 
 ftration to draw inferences from fmall ob- 
 jects, applicable to great ones ; neither 
 ought we ever to adopt- a general principle 
 of fo excluiive a nature, that we fhall be 
 forced to difregard the various circumftances 
 that require exceptions. 
 
 CHAP.
 
 THE FINANCES OF FRANCE 
 
 CHAP. XIIL 
 
 Taxes and population of the French 
 colonies. 
 
 T CAN only throw out fuch ideas -upon 
 this fubjc6l, as have been acquired in 
 an indireft manner, becaufe neither the co- 
 lonies nor their taxes are und^r the in- 
 fpe£lion of the minister of the finances. 
 
 The following then, is what I find in 
 the notes, which I colle6led on all the 
 branches of the adminiilration of the king- 
 dom. 
 
 S A N - D O M I N G O. 
 
 ENUMERATION MADE IN 1 779. 
 
 32,650 white people of both fexes, and of 
 every age.
 
 326 THE ADMINISTRATION Of 
 
 7,055 coloured people.* 
 249,098 Haves. 
 
 The taxes collected in this colony a- 
 mounted tp above five millions of French 
 livres. 
 
 The extent of the colonies in fquare 
 leagues has not yet been determined ; this 
 however would be an important work. 
 
 M A R T I N I C O. 
 
 ENUMERATION MADE IN 1 776, 
 
 11,619 white people. 
 2,892 coloured people. 
 71,268 flaves. 
 
 * In France we comprife under the denomina- 
 tion of colomed people, the Meftives and their pof- 
 tcrity, as long as the external figns point out thcic 
 origin ; and as they are not admitted to poiFefs any 
 military or civil offices, which in the colonies are 
 appropriated to the white people only, it is an eaiy 
 matter to make an eni:raeration of them. 
 
 The
 
 THE FINANCES OF FRANCE. 327 
 
 The taxes amounted to about eight 
 hundred thoufand livres, French money. 
 
 G U A D A L O U P E. 
 
 enumeration made in 1779. 
 
 33,261 white people. 
 
 1,382 coloured. 
 85,327 flaves. 
 
 The taxes amounted to about eight 
 hundred thoufand livres, French money. 
 
 CAYENNE. 
 
 1,358 white people, 
 ïo,539 (laves. 
 
 St,
 
 328 THE ADMINISTRATION OF 
 
 St. LUCIA. 
 
 ENUMERATION MADE IN 1776. 
 
 2,397 white people. 
 1,050 coloured. 
 JO, 752 {laves. 
 
 TOBAGO. 
 
 This is a new acquifition of the crown 
 and 1 have no certain indications of its po- 
 pulation; but T believe this colony con- 
 tains nearly the fame number of {laves as St. 
 Lucia. 
 
 MAURITIUS, OR ISLAND OF FRANCE. 
 
 ENUMERATION MADE IN 1 776, 
 
 6,386 white people. 
 1,199 coloured. 
 25,154 {laves. 
 
 ISLAND
 
 THE FINANCES OF FRANCE. J2^ 
 
 ISLAND OF B O U Pv B O N. 
 
 ENUMERATION MADE IN I/y^i 
 
 6,340 white people, 
 26,175 (laves. 
 
 The king collects no revenue in tlio 
 iflands of Cayenne, St, Lucia, Mauritius j 
 nor Bourbon. 
 
 The colonies of France Contain as we 
 have feen, near five hundred thoufand ilaves^ 
 and it is from the number of thefe v/retches, 
 that the inhabitants fet a value on their 
 plantations. What a fatal profpe6l ! and 
 how profound a fubjedl for refledlion ! 
 Alas Î how inconfequent we are, both ni 
 our moralitYj and our principles. We 
 preach up humanity, and yet go every 
 year to bind in chains, twenty thoufand 
 natives of Africa Î We call the Moors 
 barbarians and ruffians, becaufe they attack 
 the liberty of Europeans, at the' riîk of 
 their oVvn ; yet thcfe Europeans go, with- 
 out danger, and as mere fpeculators, to 
 ptirchafe flaves, by gratifying the cupidity 
 
 Vol, L I i ' of
 
 330 THE ADMINISTRATION OF 
 
 of their mafters; and excite all thofe 
 bloody fcenes which are the ufual preli- 
 minaries of this traffick ! In fhort, we 
 pride ourfelves on the fuperiority of man, 
 and it is with reafon that we difcover 
 this fuperiority, in the wonderful and 
 myflerious unfolding of the intelleâiual 
 faculties ; and yet a trifling difference in 
 the hair of the head, or in the colour of 
 the epidermis, is fuflBclent to change our 
 refpe6l into contempt, and to engage us 
 to place beings like ourfelves, in the rank 
 of thofe animals devoid of reafon, whom 
 we fubjeél to the yoke ; that we may 
 make ufe of their ftrength, and of their 
 inflinct at command. 
 
 I AM fenfible, and I grieve at it, that 
 thefe reflexions which others have made 
 much better than me, are unfortunately 
 of very little ufe! The neceffity of fup- 
 porting fovereign power has its peculiar 
 laws, and the wealth of nations is one 
 of the foundations of this power : thus 
 the fovereign who fhould be the moft 
 thoroughly convinced of what is due to 
 humanity, would not fingly renounce the 
 
 fer-
 
 THE FINANCES OF FRANCE. 33I 
 
 fervice of flaves in his colonies ; time 
 alone could furnidi a population of free 
 people to re-place them, and the great dif- 
 ference that would exifl: in the price of la- 
 bour, would give fo great an advantage to 
 the nation that fhould adhere to the old 
 cuftom, that the others would foon be dif- 
 couraged in wifhing to be more virtuous. 
 And yet, would it be a chimerical pro- 
 je6t to propofe a general compadl by v/hich 
 all the European nations ihould unani- 
 moufly agree to abandon the traffic of 
 African flaves ! they would in that cafe, find 
 themfelves exactly in the fame proportion 
 relative to each other as at prefent; for 
 it is only on comparative riches that the 
 calculations of power are founded. 
 
 We cannot as yet indulge fuch hopes; 
 flatefmen in general, think that every com- 
 mon idea mufl: be a low one ; and fince 
 the morals of private people fliand in need 
 of being curbed, and maintained by the 
 laws, we ought not to wonder, if thofe 
 of fovereigns conform to their indépen- 
 dance. 
 
 I i 2, The
 
 332 THE ADMINISTRATION OF 
 
 The time may ncvcrthelefs arrive, when 
 fatigued of that ambition which agitates 
 them, and of the continual rotation of the 
 fame anxieties, and the fame plans, they 
 may turn their views to the great prin- 
 ciples of humanity ; and if the prefent 
 generation is to be witnefs or this happy 
 revolution, they may ar kail be allowed 
 to be unanimous in offering up their vows 
 for the perfection of the foclal virtues, 
 and for the progrefs of public beneficial 
 inflitutions. 
 
 CHAP,
 
 THE FINANCES OF FRANCE. 333 
 
 C H A P, XIV. 
 
 t3ENERAL OBSERVATIONS ON a REFORM OF 
 THE TAXES. 
 
 A Proper choice of thofe taxes which 
 bear the nearefl proportion to the dif- 
 ference of the circumftances of individuals ; 
 a fl:ri6l attention to difcern thofe, that are 
 contrary to the increafe of the wealth of the 
 ftate ; a juft aiiefTment of each of thefe 
 taxes ; a profcription of all arbitrary forms, 
 and an attention to oeconomy in the expence 
 of colieiflion ; fuch are nearly the various ob- 
 ligations which every government ought to 
 exert itfelf to fulfil. But though it is poffi- 
 ble to approach very near to this ftandard, 
 in thofe little fïates that are prudently go- 
 verned, or that have been long unconcerned 
 in the diftradions and feuds that have agit- 
 I i 3 ated
 
 334 THE ADMINISTRATION OF 
 
 ated Europe ; yet it cannot by any means 
 be the fame in thofe extenflve en pires, 
 which have conftantly been under the necef- 
 fity to increafe their revenue ; not only to 
 maintain the habitual fplendourof monarchy ; 
 but to fupport frequent wars; to under- 
 take others from ambition, or jealoufy ; to 
 keep up great military eftablifhments in 
 peaceful times, and to pay the intereft of 
 an immenfe debt. Thefe circumftances, 
 thefe calamities, and thefe errors, have in 
 feveral kingdoms fuccefiively raifed the 
 taxes to fo exorbitant a pitch, that it would 
 be in vain for adminiftration to endeavour to 
 limit itfelf to the obfervance of all the prin- 
 ciples pointed out by found reafon ; and 
 the more thoroughly convinced it is of 
 their importance, the ftronger it feels the 
 neceffity to laveer, if I may ufe the expref- 
 fion, through an ocean of difficulties, and 
 occafionally to yield to the force of them. 
 
 Let us endeavour, by calling to mind 
 thofe various principles, to trace a line of 
 feparation between the felf-privations re- 
 quired by the prefent ilate of the focial 
 pompad, and the confideration of that regu- 
 lar
 
 THE FINANCES OF FRANCE. ^35 
 
 lar order of things, which ought never to 
 efcape the attention of governments, that 
 they may continually be able to draw 
 nearer to perfection, and to make ufe of 
 every means that may enable them to dif- 
 charge fuch jufl duties. 
 
 The proper choice of the taxes, that are 
 moft proportionate to the difference in the 
 circumftances of individuals, is of all the 
 rules of adminiftration, that of which the 
 conftant obfcrvance is moft thwarted by the 
 immoderate extent of the imports, and by 
 the new modifications which time has in- 
 troduced into moft fpecies of wealth. If 
 in France, for example, they were to aflefs 
 the taxes entirely in proportion to the 
 income, or expences of its inhabitants, in 
 order to eftablifti that regularity which I 
 have mentioned, they would never be able 
 to coUedl by that method alone, a fum fuf- 
 fîciently large to anfwer all the adual ex- 
 igencies of the ftate. The time is paft, 
 when the income of individuals confifted fole- 
 ly in the revenue of landed cftates, and was 
 therefore known to every one ; now a- days 
 the increafe of fpecie, the immenfe capitals 
 I i 4 cm-
 
 336 THE ADMINISTRATION OF 
 
 employed in trade, and the extent of the 
 public debt, have introduced into the ftate, 
 a multiplicity of other kinds of property, 
 wiiereof lome are entirely unknown, and 
 others confifl in perpetual annuities, that 
 pay no tax whatever, not only by their 
 original conftitution, but from motives of 
 public intereft, which determined the grant- 
 ing of this exemption : fiich are among 
 others, the flocks known under the name of 
 I'oycil efecis, which reprefent the diverfe 
 loans made to government at different 
 epochas ; this part of the fortunes of indi- 
 viduals could not be fubjecled to a tax, with 
 out a breach of faith, and without dimi- 
 nifhing that public credit, the refources of 
 which are fo effentially neceflary to po- 
 litical ftrength. Mortgages on landed ef- 
 tates are liable to the fame twentieths as the 
 landed efiates themfelves ; but thefe taxes 
 are paid by the borrower, who deducts them 
 from the interefls he gives to the lender, 
 and no peculiar tax for the ufe of the 
 Sovereign could be added thereto, with-? 
 put raihng the rate of intereil: allowed 
 in thefe agreements, and by that mean^ 
 
 de-
 
 THE FINANCES OF FRANCE. 
 
 !57 
 
 depriving the cultivators of the afliftance of 
 which thej ftand in need. 
 
 On the other hand, if in order to chufe 
 only fuch taxes as ..re proportionate to the 
 difference of the circumftances of individ- 
 uals, it was propofed to take the proportion 
 that exifts between the expences of all the 
 inhabitants of France, as the only baiis of 
 the afTeilinents, great obfiacles would occur 
 to the execution of this plan. For, in the 
 ûrH place, it could not undoubtedly be in- 
 tended to appoint infpettors into the epite- 
 rior iigns of wealth, in order to eflablifli an 
 arbitrary affefliTient thereon, to be deter- 
 mined by government : this mode of legif- 
 lation would be equally, impracticable and 
 difgufting , and what I have already had 
 occafion to obferve, when treating of the 
 converfion of all the taxes into a poll-tax, 
 is likewife applicable to this iubje^l. We 
 can have no other method then of taxing the 
 private expences of wealthy individuals in a 
 regular manner, but by imnofts on articles of 
 luxury ; thefe duties cannot be ftretched 
 beyond certain limits, for as the contraband 
 trade is always contending againfl: every pre- 
 caution
 
 ^^'^ THE ADMINISTRATION OF 
 
 caution taken by government, the peint at 
 which the fifcal adminiflration is confiant- 
 ly obliged to flop for the fake of its own 
 interefl, is very perceptible. 
 
 We now fee how it happens, that it is 
 impoffible for a flate that has great demands 
 for money, to be limited to that fpecies of 
 taxes which are proportionate to the vari- 
 ous gradations of the riches of its inhabit- 
 ants, whether their income alone be con- 
 fidered, or the amount of their expences : 
 and it is on this account that in France, they 
 have been obliged to have recourfe to duties 
 on fait, liquors, and other articles, the con- 
 fumption of which is not in an exa£t propor- 
 tion to the diverfity of the faculties of indivi- 
 duals. This is nodoubt an untoward circum- 
 ftance, and one of the moft unfortunate a- 
 mongthofe that are occafioned by the contin- 
 ual increafe of the public wants and expen- 
 ces. However, it is poffible, even in the adlual 
 ftate of things, as I (hall demonftrate here- 
 after, to apply a remedy, in part to this 
 conftitutive fyflem of difproportion ; and 
 the moft efficacious general means would 
 be, to leffen the price of fait conliderably, in 
 
 5 thofe
 
 THE FINANCES OF FRANCE. 339 
 
 tho{è provinces where this tax is immoder- 
 ately high, to modify feveral excife-duties, 
 and to convert all demandable perfonal la- 
 bour, into a contribution proportioned to 
 the difference of the faculties of individu- 
 als ; but it is only by the united confiant 
 endeavours of prudence and ûnd: oeconomy 
 that a minifter will ever be enabled to root 
 out all the defe6ls of alTeffment which are 
 infeparable from the great extent of the 
 public burdens. 
 
 The impartial alTefiment of the taxes 
 already eftablilhed, does not prefent thofe 
 difficulties which I have juft pointed out, 
 even in confidering the choice of taxes ; 
 for this impartiality being at leall: intended 
 by the law, the affiduity of adminiftration 
 may eafily remove every principle of par- 
 tial favour. We ought never to forget that 
 it is the unequal affeffment of the taxes, 
 which frequently obliges recourfe to be had 
 to new fifcal inventions ; and that the 
 charges of coUeâion increafe in proportion 
 as thefe inventions are multiplied ; thus, 
 the diminution that is made in favour of 
 fome individuals on their proportion of the 
 
 taxes,
 
 340 THE ad:\iinistration of 
 
 taxes, falls to the charge of the community, as 
 well as the incrcafe of the pay, and the pro- 
 fits of an additional farm, or diredlion of 
 the new taxes. The refources of the ftate 
 are therefore effentially oeconomifed, by a 
 vigilant attention to the impartial afiefiment 
 of the taxes, and by mxaking this principle, 
 the permanent rule of adminiftraticn ; but 
 great obftacles conftantly oppofe the com- 
 pletion of fuch a plan in France ; fuch as 
 the rights and privileges of certain pro- 
 vinces ; and thofe of the nobility and clergy; 
 but this is a flironger reafon ftill, for laying 
 a greater flrefs on the neceffity of making 
 an equal affeffment of thole taxes, which 
 fall upon all the inhabitants of the king- 
 dom, or at leaft upon the different claffes 
 of fociety. Befides, it is fometimes poffible 
 to compound, even for the moft facred pri- 
 vileges, without violating them ; the vari- 
 ous gradations of rank in France are the 
 principal objeâ: of ambition ; thofe who en- 
 joy them are undoubtedly very well pleafed 
 that thefe diflindions favour them in a pe- 
 cuniary view, but if government has the 
 dexterity to keep up thefe diftin6l ideas of 
 fuperiority which flatter their vanity, then 
 
 the
 
 THE FINANCES OF FRANCE. 34Î 
 
 the moil aclive principle being fatisfied, 
 pecuniary privileges may in part be given 
 up. 
 
 In the modification of the form of the 
 taxes, the m.inifier ought therefore to feek 
 for the proper means of rendering the dif- 
 parities that are inherent to the conflitution 
 of France, more tolerable ; but the greateft 
 part of the adminiftrators of the finances, 
 inftead of that, increafe thcfe inequalities, 
 by deciding very often in favour of perions 
 diftinguillied by their rank, their birth, or 
 their credit, when they folicit a diminution 
 of the twentieths, and of the poll-tax. 
 And yet, who fnall be av/ed by the majefly 
 and dignity of juflice, if it does not appear 
 to thofe whom the Sovereign has Intrufted 
 with the care of the public inrerefls, to be 
 their chief duty ? But the habit of private 
 confiderations, inherent in thofe who are 
 preferred to great oiiices, engages them very 
 often to refpecl perfons more than princi- 
 ples. iNielancholy choice, deftitute of vir- 
 tue and of revvTird ! for micre thanks cannot 
 compenfate for loft efteem, nor the favours 
 of a day for the compunctions of the heart. 
 
 4 A PEO>
 
 342 
 
 THE ADMINISTIIATION OF 
 
 A PROSCRiPTioNof arbitrary forms, is of 
 all the improvements that are applicable to 
 tlie fyftem of taxation, that which govern- 
 ment may execute with the leaft trouble ; a 
 cool indifference on this fubje6t therefore, 
 can admit of no excufe. An arbitrary affeff- 
 ment of taxes is at once a real and an ima- 
 ginary evil ; fo that it affe£ls the contribu- 
 taries in every point that concerns their 
 happinefs. It is a real evil, becaufe this 
 dlftribution, whofe bafis ought to reft on 
 eniightenned juflice, is fometimes thereby 
 intrufled to the influence of the paffions; 
 and whilil this arbitrary afleflhient, fubje£ls 
 the contributaries to the mercy of the mofl 
 humiliating authority, namely that of 
 their inferiors, or their equals, their fear of 
 being taxed in proportion to the opinion 
 they may excite of their circumftances, en- 
 gages them very often, to reftrain their ex- 
 pences, and to deprive themfelves of the 
 enjoyments which both encourage and re- 
 ward induftry. Laftly, arbitrary forms are 
 an imaginary evil ; for whatever is ob- 
 fcure, uncertain, and undefined, excites fear 
 and diffidence ; thus, the various refledlions 
 of our minds make us miferable ; a kind of 
 
 torment
 
 THE FINANCES OF FRANCE. 343 
 
 torment which is the more painful as it is 
 neither momentary, nor tranfitory, but lafts 
 as long as the profpecSt of futurity. 
 
 I HAVE alfo pointed out, as one of the 
 principal rules of adminiftration, the fup- 
 preffion of the taxes that prevent the in- 
 creafe of the wealth of the flate ; fuch are 
 thofe which obftruâ: the progrefs of culti- 
 vation, commerce and induftry. A moder- 
 ate tax on landed eftates does not leffen til- 
 lage or country labour ; but its excefs, 
 which renders the collection one continued 
 2.Ù. of feverity and diftreffes ; and an arbi- 
 trary afleffment, which, at it were, forces 
 the contributaries to dread the increafe of 
 their riches, are fo many obflacles to the 
 aȔlivity of cultivation. 
 
 All nations, at this time nearly agree in 
 the regard that is due to the interells of com- 
 merce, and thofe taxes which lay a reflraint 
 on the free intercourfe of commercial ex- 
 changes, are generally looked upon as im- 
 politic ; as it is always however, with 
 refpeâ: to the good of the ftate that this 
 principle ought to be confidered, there are 
 
 fome
 
 344 THE ADMINISTRATION OP 
 
 fome exceptions, which it is necefî'ary td 
 perceive: but 1 Ihall not here anticipate 
 iubjecls which will be difcufled v/hen I am 
 treating of the balance of commerce, of 
 prohibitions, and of the import and ex- 
 port duties» 
 
 Lastly, an attention to oeconomy in the 
 colle(£lion of the taxes, with great reafon, 
 ought to be included in the effentinl duties 
 of adminiflration ; but as I have already 
 fhewn, it is not by a limple and decifive 
 method that we can hope to arrive at per- 
 fedion, w^hen a diverfity of taxes is become 
 indifpenfibly neceffary to procure the fub- 
 fidies, which the extenfivenefs of the ex- 
 igences of the {late requires* 
 
 I have jufc given a concife idea of the 
 principles which ought to ferve as a bafis 
 to the leo-iflation of taxes : I fhall now en-^ 
 
 o 
 
 deavour to point out the means which I 
 thought the beft adapted to accelerate, and 
 at the fame time to confolidate, the reforms^ 
 of which this great branch of adminiflra- 
 tion is fufceptible. 
 
 It
 
 THi: FINANCES OF FRANCE. 343 
 
 Ir appeared to me, that in order to adopt 
 a prudent line of conduct, it was in the firfh 
 inftance neceflary to divide into two claffes, 
 the various public burdens to which the 
 inhabitants of France are fubje6led : that 
 in the one, all the duties fhould be comprifed, 
 the conflitution of which can only be changed 
 in a general and uniform manner, and that 
 the other fhould include all the taxes, the 
 modification and aflèfl'ment of which, ought 
 not, at leall: neceffarily, to be exactly equal 
 in each province. I mufi: endeavour to give 
 a clear idea of this dilfindiou. 
 
 It is impoflible to fubjeft the diverfe pro- 
 vinces of the kingdom to unequal and dif- 
 ferent laws, either for the exportation of 
 national merchandifes, or the importation 
 of foreign commodities, without deranging 
 the equilibrium of commerce, and it would 
 be wrong to quote, as an objection to this 
 principle, the example of a fmall number 
 of provinces, which diftinguifhed from the 
 reft, are exempted from import and export 
 duties, and have a free intercourfe with the 
 neighbouring ftates ; becaufe it is for this 
 reaion, that w^e are obliged to look on them 
 
 Vol I. K k as
 
 346 THE ADMINISTRATION OF 
 
 as foreign countries, by eftabifhing cuf- 
 tomhoufes on that part of their territory 
 which joins to the interior of the kingdom. 
 Neither could we with any degree of pru- 
 dence, impofe different duties on general 
 articles of confumption, fuch as fait and 
 tobacco, fince it would be a means of en- 
 couraging fmugglers ; and the inconveni- 
 ences which p'-Qceed from the diverfity of 
 the {yilem of the gcibels in France, might 
 ferve as a confirmation of this truth, if it 
 was not fufficiently illuflrated by reafon 
 alone. The fame obfervations are applica- 
 ble to the duties laid on certain manufac- 
 tures, fuch as thofe of plate, leather, play- 
 ing cards, flarch, &c. for every diil:in(fl:ion 
 made between the provinces, in the aflëff- 
 ment of thefe taxes, would only give to 
 fome, unjufl: advantages over others, and 
 we fhould be obliged, in order to moderate 
 its fatal effeâ:s, to hmit the trade of the 
 privileged provinces to their own confines, 
 which would be another defed in adminif- 
 tration, and a fource of expence and of fmug- 
 gling. 
 
 The
 
 THE FINANCES OF FRANCE. 
 
 347 
 
 The ftamp duties on public a6ls, re- 
 quire alfo, an uniform legiflation that thefe 
 deeds may not be executed in one place, in 
 preference to another, to the detriment of 
 the king's revenue ; thus the feveral duties I 
 have jufi enumerated, and all others of a 
 fimilar kind, mufl in every part of the king- 
 dom be fubje6led to the fame rate, and the 
 alterations to be made in them fhould only 
 be in confequence of general laws. 
 
 Let us now confider the nature of thofe 
 public burdens that may be modified in 
 diverfe modes, without any inconvenience ; 
 fuch are all imports on landed eflates, and 
 perfonal faculties, as the twentieths, the 
 land-tax, poll-tax, demandable perfonal 
 fervices, and even fome local duties, fuch 
 as town-excife duties, and municipal taxes. 
 In fadl, that which moft concerns the ftate, 
 and the eflential relations of every part of 
 the kingdom towards each other, is that the 
 ihare of thefe taxes each province bears, 
 be regulated in a juft manner ; though an 
 unity of form is not requifite with refpedl 
 to general order. There is no doubt a point 
 of perfedion which we ought to endeavour 
 K k 2 to
 
 348 THE ADMINISTRATION OF 
 
 to attain : but the idea which muft be coii'. 
 ceived of it, muft not be uniform for every 
 place ; becaufe numberlefs moral and phy- 
 iical circumftances ought to influence our 
 judgment ; thus the choice of the propereft 
 rate for the poll-tax, the affeflinent of the 
 land-tax, the method of providing for the 
 maintenance of the highways, the conver- 
 fion of an excife duty into a tax on the in^ 
 come of landed proprietors, or into a tenth 
 of the real produce ; in (hort, the choice of 
 feveral other arrangements, may reafonably 
 depend on the nature of the produce, of a 
 province, the kind of commerce it carries 
 on, the quantity of circulating fpecie, and 
 even the greater or lefler empire of cuftom. 
 
 Experience ftrengthens the opinion I 
 have conceived of the impropriety of gen- 
 eral laws, if applied to the reform of a great 
 part of the taxes. We fee in the hiflory 
 of finances, feveral attempts commenced 
 to make great alterations in the affefirnents 
 of the taxes, and that none of them have 
 been fuccefsful ; without going . far back, 
 we know of two very important general 
 laws, promulgated, in 1763, to enaci, 
 
 the
 
 THE FINANCES OF FRANCE. 349 
 
 the making of a general furvey and regifter 
 of lands, throughout the kingdom, and 
 thereby fixing an equal ftandard for the 
 afleffments ; and in 1775, to abolifh per- 
 fonal fervices, and to colleâ: the expence 
 this abolition would occaficn, by an addi- 
 tion to the twentieths ; both thefe edicts, 
 though folemnly regiflered in the royal 
 pre fence, have been entirely laid afide ; and 
 if we pay due attention to it, we (hall per- 
 ceive, that this mifcarriage which has hap- 
 pened to fo many other finance ordinances, 
 proceeds from caufes, the efFeds of which 
 will be felt at all times. 
 
 When, therefore, we form expectations, 
 that in the reform of thefe, or of other 
 taxes of a fimilar kind, the public benefit 
 which we have propofed to ourfelves, fhould 
 be the refult of an uniform and general 
 regulation ; then thofe difficulties that are 
 inherent to the peculiar circumflances of 
 each province, will be continually experi- 
 enced, as well as thofe that proceed, fome- 
 times from an attachment to old cufboms, 
 and fometim.es from a miftruft of the fîfcal 
 views of adminiflration ; laflly, the proba- 
 K k 3 bility
 
 350 THE ADMINISTRATION OF 
 
 bility of exhaufting the patience of govern- 
 ment in a fhort time, will maintain all thefe 
 oppofitions. In fad, though adminifiiration 
 may fometimes courageoufly withftand com- 
 plaints, while it continues to be animated 
 by the motives that directed its condu6t, 
 and by the approbation which a part of the 
 public beftows on its views, this courage 
 is no longer the fame, when the firft effer- 
 vefcence is cooled, and when public o^ inion 
 called off to new objects, leaves the minifter 
 to combat all thefe difficulties ; it even 
 through caprice, very often unites itfelf with 
 thofe, who favoured by fortune are enemies to 
 all innovations, with thofe who feem to attach 
 themfelves to the operations of a minifter, 
 that they may the readier find occafion to 
 do him an injury ; and with thofe who 
 through felf-love are always in oppofition to 
 every body. If the adminiflrator of the 
 finances, thus fituated, happens to refign, 
 his fuccefîbr is in a hurry to adopt a differ- 
 ent plan, though it were only to prove that 
 he has an opinion of his own ; in order to 
 fhew, that he is able to build, he begins 
 by demolifhing. In fhort, it cannot even 
 be expeded that the fovereign fhould en- 
 I force
 
 THE FINANCES OF FRANCE. 35 1 
 
 force the execution of the laws of political 
 oeconomy, with all that vigour which pro- 
 ceeds from a conviction of doing good ; 
 bccaufe the uf'::'fuhiefs of thefe laws is for a 
 long time, only as it were ideal, whilft the 
 oppofitions and clamours againfl: them are a 
 real fatigue. 
 
 Deeply impreffed with thefe reflexions, 
 I was of opinion, that by appropriating 
 thofe general laws, whofe permanent exe- 
 cution might be the refult of the firft im- 
 pulfe of authority, tofimple operations only, 
 it was neceflary to find fome other inftitu- 
 tion to come at the improvenlents that not 
 only require fteadinefs and perfeverance, but 
 alfo a modification relative to the peculiar 
 circumftances of each part of the king- 
 dom. 
 
 It was under this view, that the eflab- 
 iifhment of provincial admlnifl: rations ap- 
 peared to me one of the mofl efficacious 
 means of doing good. I coniidered, that none 
 but fuch adminiitrations could infure all 
 the advantages that might reafonably be 
 expelled from the continuance of unanimous 
 K k 4 opinions;
 
 352 THE ADMINISTRATION OF 
 
 opinions ; from the fueceffive reports of ob- 
 fervation ; from the re-union of all local 
 informations; and from the fupport of pub- 
 lic confidence. In (hort, I thought that 
 the apprehenfion, the execution and the 
 maintenance of all the difpofitions ufeful 
 to each province, were too difficult a talk 
 to be entirely intrufted to the care of thofe 
 individuals, who having different talents 
 and various opinions, quickly fucceed eacli 
 other, in the courfe of the general adminif- 
 tration of the finances. 
 
 I MUST here make aïi obfervation^ which 
 otherwife would be made for me. I my- 
 felf propofed to the King, general laws for 
 the twentieths, the land-tax and the poll- 
 tax : were not thefe arrangements, a dire£V 
 contradidlion of the principles I have ad- 
 vanced in this treatife ? This is a doubt 
 i^alily cleared up ; the law relative to the 
 land-tax and the poll-tax, had in view 
 effe6tivcly to hinder the arbitrary augment- 
 ation of thefe impofls in each province. 
 Formerly, a proclamation of the council 
 iffued from the war department, or from 
 that of the finances to certain provinces, 
 
 was
 
 THE FINANCES OF FRANCE. ^^^ 
 
 was fufficleiit to increafe thefe branches of 
 the contributions of the people ; the King, 
 upon the reprefentation I made to him of 
 the inconveniences refulting from fuch a 
 cuftom, generoufly refolved to circum- 
 fcribe this praftice, by ordering, that for 
 the future, the land-tax fhould not be in- 
 creafed unlefs by the authority of a law 
 regiftered in the fupreme courts. This ar- 
 rangement inftead of laying a reftraint on 
 the modifications, which the nature of this 
 impofl may require, rendered them eafier, 
 becaufe there was a determined rule which 
 allowed the provincial adminiftrations to 
 engage confidently in a new method of 
 afleflment, and in the means of eflablifhing 
 a more equal and lefs arbitrary diftribution 
 of the taxes *. 
 
 I OWN 
 
 * The board of commilîioners of the taxes, at the 
 iaft meeting of the provincial aflembly of Berry, 
 and confcquently fince my refignation, gave the fol- 
 lowing opinion of this law. 
 
 " Since your eilablifhment, a khid of revolution, 
 ** and a memorable tranfaftion with refpeft to the land- 
 '* tax, hav; fortunately taken place. That which ren- 
 
 *' dered
 
 354 THE ADMINISTRATION OF 
 
 I OWN that the law for the twentieths was' 
 not df a fimilar kind, becaufe the King pro- 
 pofed to aflefs this import in an equal propor- 
 tion amongfl: the contributaries ; but this law 
 which was anterior to the inftitution of any 
 provincial adminiftration, ferved only to 
 corred what was moft defedlive in the 
 
 means 
 
 ^' dered this tax more particularly burdenfome to the 
 *' contributaries was, that it could be increafed, and 
 *' really did increafe from year to year, without any 
 *' public ordinance, and without any modification 
 " whatever ; and certainly it muft, from its natural 
 " progreffion, bear very heavy on the faculties of the 
 ** nation. It would undoubtedly have been chimeri- 
 *' cal in that (late of things to expeft, that the people 
 ** fhould of their own accord give the neceffary inform- 
 *' ations for a better alTeffment. Nothing was done 
 " to diffipate this dread of an increafe of their burdens, 
 *' in proportion as their circuraftances fhould have 
 " been better known ; and every information on this 
 *' fubjeft would have augmented fear. 
 
 *' At length, however, government ia the year 1780 
 *' courageoufly refolved to determine the amount of 
 *' the land-tax ; of its adventitious additions, and of 
 *' the poll-tax regulated by the land-tax ; the Sover- 
 *' eign has declared, by a law promulgated on the 13th 
 *' of February of that year, that this determination 
 *' ihould henceforth be only changed by edifts regif- 
 
 tered "
 
 THE FINANCES OF FRANCE. ^^^ 
 
 means ufed till then, to attain to the know- 
 ledge of the revenue of landed eftates. There 
 was a foundation for complaints againft the 
 arbitrarinefs of the fucceffive verifications, and 
 more efpecially againfl: the uncertainties and 
 the importunities occalioned by their fre- 
 quency. The fupreme courts in confe- 
 quence flrongly infifted on the total abolifh- 
 ment of thefe verifications, and they re- 
 quired, that the twentieths payable by each 
 contributary, ihould be invariably deter- 
 mined as they were at that epocha. But this 
 would have been the means of giving eternal 
 ianâiion in feveral provinces, to greater 
 difparitles than when the firft refeai-ches 
 were begun, becaufe by flopping fuddenly 
 in the midfl of them, a generality might 
 
 S' tered in the fupreme courts, and that only, when the 
 " proportion between the provinces fhould be better 
 " and more clearly determined on. You may with 
 " confidence, after fo folemn an engagement, make 
 " inquiries into the proportion between the fortunes 
 *' of thofe liable to the land-tax, and the charges they 
 *' are to bear , and the people being acquainted with 
 *' the motives of your refearches, will only fee in them, 
 " a fatherly and jufl defire of allotting equal fhares of 
 *' the commoji burden, to each member of the fame 
 *' family." 
 
 have
 
 ^^6 THE ADMINISTRATION OF 
 
 have been partly taxed according to the? 
 new rate, and partly according to the old. 
 The King therefore, thought it more confo- 
 nant to the principles of wifdom, by which 
 he is actuated, to remedy the inconveni- 
 ences of vérifications, than to renounce the 
 end propofed by the eflablifhment of thefe 
 arrangements. He ordered in confcquence, 
 by a law regiftered in the fupreme courts, 
 that thenceforth the examination of the 
 twentieths Ihould not take place in lefs 
 than a whole parifh, that no indulgence 
 whatever might be fhewn to any individ- 
 ual, that thofe intrufted with thefe tranf- 
 aftions on the part of the King, might be 
 enlightened by the alTembly of the proprie- 
 tors, and that the latter might be more able to 
 decide, from a comparifon of their refpeâiive 
 contributions, on the degree of equity ob- 
 ferved in the regulation of the affeflment. 
 In fliort, the mofi: effentlal article, was the 
 King's declaration, that the twentieths of 
 each parlfli once determined, it fhould be 
 unlawful, either to change the proportion 
 of that tax paid by any individual, or to 
 fubje6l it to a new examination, before the 
 expiration of tv/enty years. 
 
 Though
 
 THE FINANCES OF FRANCE. 357 
 
 This arransiement took away all the 
 vexation of thefe examinations, and a new 
 afleflment at leaft infinitely more equal, 
 if not perfect, would have been gradually 
 attained. Thefe operations were carried on 
 with great regularity ; the adminiftration of 
 the finances demanded a careful obfervance 
 of juftice and circumfpeclion ; and the pro- 
 vincial, general infpeâ:ors undoubtedly a- 
 dopted thofe principles, for I can afiert, as 
 a very remarkable circumftance, that iince 
 the eflabliflim.ent of the new regulations, 
 there have not been ten complaints carried 
 before the committee of finances, againft the 
 aiieflrnent of the twentieths. 
 
 There is no reafon to doubt but each fuc- 
 ceeding day would have given a greater de- 
 gree of perfeâiion to thefe operations, and a 
 greater fund of ufeful knowledge, to have 
 enabled us to attain to a more equal alTefl- 
 ment of the other territorial impoHis. Yet, 
 when the third twentieth wasreglftered in the 
 fupreme courts, it was propofed to the King 
 to put a final fiop to thefe examinations, 
 and to fix the twentieths im.m.utably at the
 
 958 THE ADMINISTRATION OF 
 
 rate they then were. The union of thefe 
 two arrangements is ealily explained: .for 
 nothing is more commonly feen in France, 
 than the relinquifhing of any plan of ad- 
 miniftration whatever, for an ealier fifcal 
 refource : but we mufl: like wife own, that 
 until a general fyftem be adopted whofe va- 
 rious branches fliall be fo well conneded as 
 to be fenfibly perceived, tranfa(Slions of 
 this kind will often become neceffary ; for 
 the good opinion of the people is only 
 granted to thofe principles that are per- 
 manently followed, and fupported by the 
 confidence which an admlniftrator of the fi- 
 nances infpires, who makes their intereft 
 his confiant and ferions bufmefs. 
 
 The verification of the twentieths in» 
 creafed alfo the revenue of the king ; but 
 of all the fimilar methodb of augmenting 
 it, the moft proper and reafonable is no 
 doubt, that which refults from a more 
 equal diflribution of the taxes. 
 
 In fine, thefe various augmentations 
 never exceeded three hundred thoufand 
 
 livres
 
 THE FINANCES OF FRANCE. 359 
 
 livres per year during my mini^ry *. It 
 will not be thought that fo trifling a re- 
 fource could be an interefting obje<£t of 
 fpeculation : and as a certain proof, that 
 the king had principally in view, the 
 equity of the afleffments ; as foon as the 
 eftablifhment of the provincial adminiftra- 
 tions offered other means for the fame 
 purpofe, his Majefty did not hefitate a 
 moment to give up every increafe of his 
 revenue, on the pofitive condition, that 
 thefe adminiftrations ihould fet about ren- 
 dering the diflribution of the taxes more 
 equal. 
 
 I AM well aware, that by a refinement 
 to which all queftions concerning politi- 
 cal oeconomy are liable, the utility of an 
 exact afièflinent of taxes has been difput- 
 ed : this juft proportion it has been faid, 
 
 * In order to be perfeftly exaft, we ought to 
 obferve, that at the period of the new afleflment of 
 the fécond twentieth, the king required from the pro- 
 vinces that had compounded, an increafe amount- 
 ing altogether to near a million ; and this increafe 
 was abfolutely neceflary to maintain the balance be- 
 tween the different parts of the kingdom. 
 
 by
 
 360 THE ADMINISTRATION OF 
 
 by rendering the burden of the taxes lefs 
 heavy, fcrves only to give government a 
 facility of increafing them; whereas the 
 over-rate laid on fome diftri£ts, by keep- 
 ing up complaints and reclamations, be- 
 comes a general fafeguard againfl farther 
 augmentations. 
 
 This objection is not fo diftin^lly dat- 
 ed as it ought to be, but it is certain, 
 that fuch is the refult of a confufed idea 
 of it, which has a fecret influence on the 
 opinions of many. And yet, it might be 
 affirmed with the fame degree of probabi- 
 lit}^, that robuft people ought in a croud, 
 to place the lame and the children before 
 them to infpire compaffion, and preferve 
 themfelves from being trampled on. 
 
 Besides, they forget that the mojft im- 
 portant part of the extraordinary exigences 
 of the ftate, namely the extraordinaries of 
 war, are often determined .on before the 
 means of providing for them are thought 
 of; and as in that cafe, every confeder- 
 ation is filenced by neceffity, thofe taxes 
 that arc unequally diftributpd are not more 
 ^ fecured
 
 THE FINANCES OF FRANCE. 461 
 
 fecured from fifcal augment -nions than any 
 other; and this is fuificienrly proved by 
 experience. 
 
 The beft principles of adminiftration, 
 undoubtedly no longer infpire the refpedl 
 which is due to them, if the abufes from 
 which they cannot be fecure, are charge- 
 able on them; but. was this mode of 
 reafoning to be extended to too great a 
 length, every thing would foon appear 
 indifferent, and every code of adminillra- 
 tion might as well be annihilated^ In 
 fa(5l, and without quitting the fubjecSlofthe 
 finances, under this point of view, after 
 having found fault with an equal affeff- 
 ment, as being the means of facilitating 
 the numerical increafe of the taxes, the 
 fupport of public credit and confidence 
 might alfo be deemed fatal, becaufe thev 
 offer frefh refources to warlike ambition : 
 the ftri6l economy of a prudent admini- 
 ftration would be alfo criticifed, as the 
 fource of fo many favings deflined for 
 dangerous diflipations in other hands: in 
 ihort, the anxiety fliewn for the happi- 
 nefs of the people, and the watchful fo» 
 Vol. J L 1 licitudes
 
 462 THE ADMINISTRATION OF 
 
 licitudes that refult from it, would be- 
 come an obje6l of cenfure ; and whenever 
 the fame attention was for a moment re- 
 laxed, it would perhaps be charged with 
 preparing the people with indocllity. What 
 then is the only moral that ought to be 
 drawn from the objections I have pointed 
 out ? It is, that the mofl beneficent prin- 
 ciples of government require the fupport 
 of perfonal virtues in adminiftration ; and 
 that public confidence is necefiary to conci- 
 liate the opinions of the people, even to 
 what is naturally good. 
 
 However, fince a preference was given 
 to the mildeft and leall: troublefome, uni- 
 form arrangements, in the view of ob- 
 taining ^ more equal afieifment of the 
 twentieths, and fnice thefe arrangements 
 were abolifhed in a fhort time, without 
 fubftituting pthers in their flead ; this cir- 
 cumftance is another proof of the diffir 
 culties that are inherent, to the modifica- 
 tion of fome kinds of tajçes, by the means 
 of general laws. 
 
 I HAVE
 
 THE FINANCES OF FRANCE. 463 
 
 I HAVE endeavoured to point out in this 
 chapter, the principles that may ferve as 
 a guide in the choice of taxes, the diffi- 
 culties that are to be encountered in France 
 in the purfuit of fpeculative perfection,- 
 and the path that is to be followed to 
 accelerate and confolidate plans of im- 
 provement. And now it appears neceflary 
 for the regular purfuit of thefe ideas, that 
 I fhould in the firH: place, explain the ge- 
 neral arrangements that are applicable to 
 a certain clafs of taxes ; and, in the next 
 place, it is incumbent on me to add 
 frelli flrength to the fyftem I had con- 
 ceived for the reform of the other public 
 burthens, by giving an account of what 
 was done by the provincial adminiftrations 
 eftabli filed by order of the king, in the 
 fhort time they lafted. 
 
 Thus proceeding methodically in queft 
 of ufeful truths, although 1 may not have 
 fufficient abilities to attain them, I fhall 
 at leafl contribute to the efforts of thofe 
 who dedicate their time to the fame la- 
 bours
 
 464 THE ADMINISTRATION OP 
 
 hours, and I fhall reft fatisfied, if mine 
 only ferve to fmooth the way on the great 
 toad to public good. 
 
 END OF THE FIRST VOLUME.
 
 m 
 
 m
 
 i
 
 UNIVERSmr OF ILLINOIS-URBANA 
 
 /, 
 
 
 ■■ 1 
 
 
 c 
 
 1 - ^ 
 
 
 3 0112 062406639 
 
 '■' IÛ':