circumstances for his purpose, but he always has it in his power to improve them when they occur; and this was the case in France.

M. Necker was displaced in May 1781; and by the ill management of the finances afterwards, and particularly during the extravagant administration of M. Calonne, the revenue of France, which was nearly twenty- four millions sterling per year, was become unequal to the expenditure, not because the revenue had decreased, but because the expenses had increased; and this was the circumstance which the nation laid hold of to bring forward a revolution. The English Minister, Mr Pitt, has frequently alluded to the state of the French finances in his budgets, without understanding the subject. Had the French Parliaments been as ready to register edicts for new taxes, as an English Parliament is to grant them, there had been no derangement in the finances, nor yet any revolution; but this will better explain itself as I proceed.

It will be necessary here to show how taxes were formerly raised in France. The King, or rather the Court or Ministry acting under the use of that name, framed the edicts for taxes at their own discretion, and sent them to the Parliaments to be registered; for until they were registered by the Parliaments, they were not operative. Disputes had long existed between the Court and the Parliaments with respect to the extent of the Parliament’s authority on this head. The Court insisted that the authority of Parliaments went no farther than to remonstrate or show reasons against the tax, reserving to itself the right of determining whether the reasons were well or ill-founded; and in consequence thereof, either to withdraw the edict as a matter of choice, or to order it to be enregistered as a matter of authority. The Parliaments on their part insisted, that they had not only a right to remonstrate, but to reject; and on this ground they were always supported by the Nation.

But, to return to the order of my narrative — M. Calonne wanted money; and as he knew the sturdy disposition of the Parliaments with respect to new taxes, he ingeniously sought either to approach them by a more gentle means than that of direct authority, or to get over their heads by a manoeuvre: and, for this purpose, he revived the project of assembling a body of men from the several provinces, under the style of an ‘Assembly of the Notables,’ or Men of Note, who met in 1787, and who were either to recommend taxes to the Parliaments, or to act as a Parliament themselves. An Assembly under this name had been called in 1617.

As we are to view this as the first practical step towards the revolution, it will be proper to enter into some particulars respecting it. The Assembly of the Notables has in some places been mistaken for the States-General, but was wholly a different body; the States-General being always by election. The persons who composed the Assembly of the Notables were all nominated by the King, and consisted of one hundred and forty members. But as M. Calonne could not depend upon a majority of this Assembly in his favour, he very ingeniously arranged them in such a manner as to make forty-four a majority of one hundred and forty: to effect this, he disposed of them into seven separate committees, of twenty members each. Every general question was to be decided, not by a majority of persons, but by a majority of committees; and as eleven votes would make a majority in a committee, and four committees a majority of seven, M. Calonne had good reason to conclude, that as forty-four would determine any general question, he could not be out-voted. But all his plans deceived him, and in the event became his overthrow.

The then Marquis de Lafayette was placed in the second committee, of whom Count D’Artois was president: and as money-matters was the object, it naturally brought into view every circumstance connected with it. M. de Lafayette made a verbal charge against Calonne, for selling crown-lands to the amount of two millions of livres, in a manner that appeared to be unknown to the King. The Count D’Artois (as if to intimidate, for the Bastille was then in being) asked the Marquis, if he would render the charge in writing? He replied, that he would. — The Count D’Artois did not demand it, but brought a message from the King to that purport. M. de Lafayette then delivered in his charge in writing, to be given to the King, undertaking to support it. No farther proceedings were had upon this affair; but M. Calonne was soon after dismissed by the King, and set off to England.