arms, or otherwise had acted with hostility against the commonwealth. They regarded them as persons who had forfeited their property by their crimes. With you, in your improved state of the human mind, there was no such formality. You seized upon five millions sterling of annual rent, and turned forty or fifty thousand human creatures out of their houses, because "such was your pleasure." The tyrant, Harry the Eighth of England, as he was not better enlightened than the Roman Marius's and Sylla's, and had not studied in your new schools, did not know what an effectual instrument of despotism was to be found in that grand magazine of offensive weapons, the rights of men. When he resolved to rob the abbies, as the club of the Jacobins have robbed all the ecclesiastics, he began by setting on foot a commission to examine into the crimes and abuses which prevailed in those communities. As it might be expected, his commission reported truths, exaggerations, and falsehoods. But truly or falsely it reported abuses and offences. However, as abuses might be corrected, as every crime of persons does not infer a forfeiture with regard to communities, and as property, in that dark age, was not discovered to be a creature of prejudice, all those abuses (and there were enough of them) were hardly thought sufficient ground for such a confiscation as it was for his purposes to make. He therefore procured the formal surrender of these estates. All these operose proceedings were adopted by one of the most decided tyrants in the rolls of history, as necessary preliminaries, before he could venture, by bribing the members of his two servile houses with a share of the spoil, and holding out to them an eterual immunity from taxation, to demand a confirmation of his iniquitous proceedings by an act of parliament. Had fate reserved him to our times, four technical terms would have done his business, and saved him all this trouble; he needed nothing more than one short form of incantation-"Philosophy, Light, Liberality, the Rights of Men." I can say nothing in praise of those acts of tyranny, which no voice has hitherto ever commended under any of their false colours; yet in these false colours an homage was paid by despotism to justice. The power which was above all fear and all remorse was not set above all shame,

Whilst shame keeps its watch, virtue is not wholly extinguished from the heart; nor will moderation be utterly exiled from the minds of tyrants.

I believe every honest man sympathizes in his reflections with our political poet on that occasion, and will pray to avert the omen whenever these acts of rapacious despotism present themselves to his view or his ima gination:

"May no such storm

"Fall on our times, where ruin must reform.
"Tell me (my muse) what monstrous, dire offence,
"What crimes could any Christian king incense
"To such a rage? Was't luxury, or lust?
"Was he so temperate, so chaste, so just?

"Were these their crimes? they were his own much more;
"But wealth is crime enough to him that's poor." *

This same wealth, which is at all times treason and lese nation to indigent and rapacious despotism, under all modes of polity, was your temptation to violate property, law, and religion, united in one object. But was the state of France so wretched and undone, that no other resource but rapine remained to preserve its existence? On this point I wish to receive some information. When the states met, was the condition of the finances of France such, that, economising (on principles of justice and mercy) through all departments, no fair repartition of burthens upon all the orders could possibly restore them? If such an equal imposition would have been sufficient, you well know it might easily have been made. Mr.

*The rest of the passage is this

"Who having spent the treasures of his crown,
"Condemns their luxury to feed his own.
"And yet this act, to varnish o'er the shame
"Of sacrilege, must bear Devotion's name.
"No crime so bold, but would be understood
"A real, or at least a seeming good.

"Who fears not to do ill, yet fears the name;
"And, free from conscience, is a slave to fame.
"Thus he the church at once protects, and spoils:
"But princes' swords are sharper than their styles.
"And thus to th' ages past he makes ameuds,
"Their charity destroys, their faith defends.
"Then did Religion in a lazy cell,

"In empty aery contemplations dwell;

Necker, in the budget which he laid before the orders assembled at Versailles, made a detailed exposition of the state of the French nation.*

If we give credit to him, it was not necessary to have recourse to any new impositions whatsoever, to put the receipts of France on a balance with its expences. He stated the permanent charges of all descriptions, including the interest of a new loan of four hundred millions, at 531,444,000 livres; the fixed revenue at 475,294,000, making the deficiency 56,150,000, or short of 2,200,000 sterling. But to balance it, he brought forward savings and improvements of revenue (considered as entirely certain) to rather more than the amount of that deficiency; and he concludes with these emphatical words (p. 39): "Quel pays, Messieurs, que celui, ou, sans impots et avec de simples objets inappercus, on peut faire disparoitre un deficit qui a fait tant de bruit en Europe." As to the reimbursement, the sinking debt, and the other objects of public credit and political arrangement indicated in Mons, Necker's speech, no doubt could be entertained, but that a very moderate and proportioned assessment on the ci

"And, like the block, unmoved lay: but ours,
"As much too active, like the stork devours.
"Is there no temp'rate region can be known,
"Betwixt their frigid, and our torrid zone?
"Could we not wake from that lethargic dream,
"But to be restless in a worse extreme ?
"And for that lethargy was there no cure,
"But to be cast into a calenture?

"Can knowledge bave no bound, but must advance
"So far, to make us wish for ignorance?
"And rather in the dark to grope our way,
"Than, led by a false guide, to err by day?

"Who sees these dismal beaps, but would demand,
"What barbarous invader sack'd the land?
"But when he hears, no Goth, no Turk did bring
"This desolation, but a Christian king;
"When nothing, but the name of zeal, appears
"Twixt our best actions, and the worst of theirs,
"What does he think our sacrilege would spare,
"When such th' effects of our devotion are ?"

Cooper's Hill, by Sir John Denham. *Rapport de Mons. le directeur général des finances, fait par ordre du Roi à Versailles. Mai 5, 1789.

tizens without distinction would have provided for all of them to the fullest extent of their demand.

If this representation of Mons. Necker was false, then the assembly are in the highest degree culpable for having forced the king to accept as his minister, and since the king's deposition, for having employed as their minister, a man who had been capable of abusing so notoriously the confidence of his master and their own; in a matter too of the highest moment, and directly appertaining to his particular office. But if the representation was exact, (as, having always along with you conceived a high degree of respect for Mr. Necker, I make no doubt it was,) then what can be said in favour of those, who, instead of moderate, reasonable, and general contribution, have, in cold blood, and impelled by no necessity, had recourse to a partial and cruel confiscation?

Was that contribution refused on a pretext of privilege, either on the part of the clergy or on that of the nobility? No certainly. As to the clergy, they even ran before the wishes of the third order. Previous to the meeting of the states, they had in all their instructions expressly directed their deputies to renounce every immunity, which put them upon a footing distinct from the condition of their fellow-subjects. In this renunciation the clergy were even more explicit than the nobility.

But let us suppose that the deficiency had remained at the fifty-six millions, (or 2,200,000l. sterling,) as at first stated by Mr. Necker. Let us allow that all the resources he opposed to that deficiency were impudent and groundless fictions; and that the assembly (or their lords of articles at the Jacobins) were from thence justified in laying the whole burthen of that deficiency upon the clergy; yet, allowing all this, a necessity of 2,200,000l. sterling will not support a confiscation to the amount of five millions. The imposition of 2,200,000l. on the clergy, as partial, would have been oppressive and unjust, but it would not have been altogether ruinous to those on whom

* In the constitution of Scotland during the Stuart reigns, a committee sat for preparing bills; and none could pass, but those previously approved by them. This committee was called lords of articles.

it was imposed; and therefore it would not have answered the real purpose of the managers.

Perhaps persons, unacquainted with the state of France, on hearing the clergy and the noblesse were privileged in point of taxation, may be led to imagine, that previous to the revolution these bodies had contributed nothing to the state. This is a great mistake. They certainly did not contribute equally with each other, nor either of them equally with the commons. They both, however, contributed largely. Neither nobility nor clergy enjoyed any exemption from the excise on consumable commodities, from duties of custom, or from any of the other numerous indirect impositions which, in France as well as here, make so very large a proportion of all payments to the public. The noblesse paid the capitation. They paid also a land-tax, called the twentieth penny, to the height sometimes of three, sometimes of four shillings in the pound; both of them direct impositions of no light nature, and no trivial produce. The clergy of the provinces, aunexed by conquest to France (which in extent make about an eighth part of the whole, but in wealth a much larger proportion) paid likewise to the capitation and the twentieth penny, at the rate paid by the nobility. The clergy in the old provinces did not pay the capitation; but they had redeemed themselves at the expence of about twenty-four millious, or a little more than a million sterling. They were exempted from the twentieths; but then they made free gifts; they contracted debts for the state; and they were subject to some other charges, the whole computed at about a thirteenth part of their clear income. They ought to have paid annually about forty thousand pounds more, to put them on a par with the contribution of the nobility.

When the terrors of this tremendous proscription hung over the clergy, they made an offer of a contribution, through the Archbishop of Aix, which, for its extravagance, ought not to have been accepted. But it was evidently and obviously more advantageous to the public creditor, than any thing which could rationally be promised by the confiscation. Why was it not accepted? The reason is plain; there was no desire that the church should be brought to serve the state. The service of the L