1787 have thought that their despotic power was so complete that it would enable them to enjoy that honour, in the eyes of the world, which arises from the patronage of science, whilst they, at the same time, prevented the natural effects of intellectual light in rendering men sensible of their rights. Frederic the Great led the way in this inconsistent conduct: and, having his treasury well-stored, every part of his government well arranged, and 200,000 men not only in his pay but at his devotion, he experienced no inconvenience from it. He governed his states with despotic rule, while Voltaire and d'Alembert were his confidential friends. His example was followed by other potentates who emulated his greatness. And the French monarch proceeded, further, to make war in support of liberty; and was destined to fall a victim to the evil councils by which he suffered himself to be guided. The absurdity of his becoming the champion of the American states in asserting their claim to all the rights of a free people, whilst his own subjects were debarred the enjoyment of them; of his supporting that country in a war originating in resistance to the imposition of a tax in a mode that was not deemed compatible with those rights, whilst the great body of the French nation were groaning under the effects of the most unreasonable exemptions enjoyed by the nobility and clergy, without an attempt to redress themselves, was too palpable to pass unobserved by men of reflection. In the opinion of all, except those who were blinded by prejudice, who were immovably fixed in the idea that the French monarchy was so firmly established on the basis of a military force that it could not possibly be shaken, the prevailing sentiments on these subjects portended some important change in the state, and the conduct of government had been calculated to countenance and encourage them. The advocates of despotic government did not reflect that a vast military force, like the sword itself, is employed with danger, except by such as have by experience, acquired judgment and address in the use of it; who have impressed their troops with awe, blended with personal attachment, by a display of their valour "human design." "If Cromwell said, that a man never mounts higher, than when he knows not whither he is going; it may with more reason be affirmed of communities, that "they admit of the he greatest revolutions where no change is intended, and that the most "refined politicians do not always know whither they are leading the state by their pro"jects."-Ferguson on Civil Society. 205. valour and martial accomplishments. Nor were they aware that philosophy, which had hitherto confined its labours to the closet and was esteemed the friend of peace, would be carried, by a misguided zeal in the pursuit of what it deemed conducive to the happiness of mankind, to afford a sanction to that rage for innovation which would prove subversive to all government. Notwithstanding sentiments favourable to liberty were continually gaining ground in France, an opportunity of declaring them, of acting upon them, would not, perhaps, have presented itself, had not extreme embarrassment in the finances rendered such an augmentation of the revenue absolutely necessary as could not be made in the ordinary way. In vain had his majesty retrenched his own personal expences, and caused some defalcations to be made in the civil and military departments. These were inadequate remedies for an evil which had its origin in a vast public debt accumulated in the late reign, and which had been much increased by the enormous expences of the American war.* This was, moreover, becoming more complex in its nature, as well as tremendous from its weight, by the multiplicity of expedients devised for raising supplies: and these were continually rendered more necessary by the profusion of the court and a wretched system of finance, which enabled the farmers of the revenue to enrich themselves at the expence of a distressed people and an embarrassed state. Every succeeding minister of finance came into administration with some plausible scheme for extricating the government from its difficulties; which amused the nation for a while, and then left them in a state of despondency aggravated by every fresh disappointment. Some more effectual expedient was now become absolutely necessary to prevent a bankruptcy of the state, and the ruin of its creditors and of all who were connected with them. Monsieur de Calonne, finding, upon an examination of the present state of the revenue, that, instead of a surplus of £425,000, as repre * sented Dumouriez says, "that a state bankruptcy had been foretold twenty years; that the abbê "Terray, the most ingenious and the most villanous of the comptrollers-general, had the honesty "and impudence to say, that it was indispensible. Lewis the Fifteenth dared not to venture on "such a measure. Immersed in thoughtless debauchery, he was content to gain time by heaping debt on debt, without troubling himself about what would become of his successor."-Vie de Dumouriez. 2. p. 6. 1787 1787 sented by Necker, a deficit of annual revenue appeared of 100,000,000 livres, and a public debt of 560,000,000; and being persuaded that nothing but a reform would induce the people to bear those heavy burthens which the exigencies of the state demanded with cheerfulness, boldly proposed the equitable plan, in the execution of which both Turgot and Necker had failed; which, without attacking the principles of the monarchy itself, was intended to introduce new provincial administrations, to change the present system of finance, which laid the chief burthen of the land tax on the least affluent part of the nation, and to increase the revenue, whilst it afforded relief to the body of the people, by destroying all exemptions, by abolishing the seigneurieux honorifiques of the clergy, and laying an equal territorial impost.-It being the general opinion that the parliament which had enjoyed only the privilege of registering the taxes proposed by the crown, was not empowered to make such an alteration in the system of taxation, and thought dangerous to assemble the states general, which consisted of the representatives of the commonalty, as well as the nobility and clergy, on account of the difficulty of preventing such an assembly from proceeding, in the consciousness of strength which numbers and weight inspire, to matters of reform that were not intended, the premier suggested the expedient of calling an assembly of the notables, consisting of persons chosen by the king from the three orders, to give a sanction to measures which were to save the kingdom from impending ruin. He thus recommends his design to his sovereign's patronage: "A plan which tends to correct "the vices of the constitution, to bring back the different component parts of the monarchy to an uniformity of principles, and give them that harmony of which they stand in need; to fix the land tax on an equitable foundation, and to render the different orders of the kingdom liable to "it without any exemption or any regard to privileges; to establish a form "of national deliberation which, far from being injurious to royal authority, may strengthen all its energies; to give new life to agriculture and "commerce by the abolition of customs and duties which impede the sale "and circulation of natural and artificial productions; to relieve the people by suppressing such places as are most burthensome to the nation; to "regulate what concerns the crown lands by a new and more advantageous " method; 66 b Soulavie. 129. Odouards. 2. 223. C Moore's View. 1. 49. "method; in fine, to adopt certain and more efficacious measures than have 35 hitherto been resorted to, for the purpose of improving the state of the "finances, of introducing order into that department by balancing the "income and the expenditure, to make economical reductions, to apply a remedy to the evils arising from the anticipation of revenue, to ensure "the discharge of the national debt, and lay the foundation of public "credit on the broadest possible basis.-A scheme of this nature assuredly challenges the most serious investigation, and the most solemn and "authentic sanction: it must be presented in a form the best calculated "to prevent delay, and to render it immovable by the united suffrages of "the whole nation. An assembly of the notables alone can accomplish "this end. It is the only mean of preventing all parliamentary opposition, "all ecclesiastical reclamation, and of so firmly fixing the public opinion, "that the voice of private interest shall not dare to oppose the pursuit of "the public good."-The king, who was ever ready to relieve his people, when it could be done consistently with the dignity of the crown, readily consented to his minister's proposition. It would have been happy for him had his strength of mind been equal to his patriotism, had he possessed that energy requisite to bear his minister through the difficulties which must be expected to obstruct so great, so salutary, and so meritorious an undertaking. The death of count de Vergennes, at this crisis, which is said to have been hastened by the agitation cf mind which he suffered from a reflection on the inauspicious state of public affairs, was very afflicting to his sovereign and unfavourable to the progress of this grand design; as it not only deprived Lewis of a faithful minister, but, by causing a delay of the meeting of the notables from the twenty-ninth of january, the day first named, to the twenty-second of february, it afforded the opponents of de Calonne's plan time to concert means for opposing it. Agreeably to his own recommendation, he was succeeded in the department of foreign affairs by monsieur de Montmorin." The notables being assembled in the presence of his majesty, attended by the princes of the blood and the great officers of state, monsieur de Calonne, after displaying the measures which had been adopted since the 1787 1787 commencement of the present reign for the advancement of commerce and the national welfare, after giving a statement of the finances as they were before and since his entrance upon the administration of that most difficult department, and shewing the ruinous effects which had arisen from the expedients which his predecessors had employed, who had provided for the existing exigencies by an anticipation of revenue, proceeded to demonstrate the equity and good policy of his own scheme of abolishing exemptions, equalizing the public burthens, and reforming abuses.-The plan was acknowledged by every dispassionate person who reflected on the state of the finances to be just and noble, and also essentially necessary to restore the kingdom to its former prosperity and grandeur. But the adoption of it, implying a sacrifice of power as well as emolument, required a disinterestedness which was not seen to actuate a majority of this august assembly. Had his majesty given his countenance exclusively to those. worthy individuals who did themselves honour by promoting the patriotic design, and withdrawn it from its opponents, had he deprived them of the pensions which had been lavished on them, unless they should give this testimony of their regard for the welfare of the state, he might possibly have overpowered such of the clergy and nobles as distinguished themselves in the opposition, and have signalized his reign by the most memorable reform that ever was wrought by the influence of any sovereign prince.Unfortunately for the kingdom, Lewis had virtue but not resolution for such an action; and his minister had talents for the execution of his enterprise, but his immoral character exposed him to the shafts of malice. Those who were ashamed openly to oppose the measure, did it covertly by vilifying its author. "Is it possible," said they, "that a man who is notoriously prodigal of his own substance should be economical in the expenditure of the public money? Can we rely on the good faith of a "minister whose moral character is degraded by profligacy? Does not prudence advise that we should be on our guard against the schemes of a "statesman who came into the administration loaded with debts?" The impressions made by such reflections and insinuations were confirmed by a pamphlet published by monsieur Necker in defence of his compte rendue; which de Calonne had endeavoured to prove erroneous, whilst he, at the same time, condemned that system of finance which he had adopted, |