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 imagination:—
“May no such storm
Fall on our times, where rain must reform!
Tell me, my Muse, what monstrous, dire offence,
What crime 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.”26
This same wealth, which is at all times treason and lèze-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, after economizing, on principles of justice and mercy, through all departments, no fair repartition of burdens 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. M. Necker, in the budget which he laid before the orders assembled at Versailles, made a detailed exposition of the state of the French nation.27
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 expenses. 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, où, sans impôts et avec de simples objets inaperçus, on peut faire disparoître un déficit qui a fait tant de bruit en Europe!” As to the reimbursement, the sinking of debt, and the other great objects of public credit and political arrangement indicated in Monsieur Necker’s speech, no doubt could be entertained but that a very moderate and proportioned assessment on the citizens without distinction would have provided for all of them to the fullest extent of their demand.
If this representation of M. 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 M. Necker, I make no doubt it was,) then what can be said in favor 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 £2,200,000 sterling,) as at first stated by M. 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 articles28 at the Jacobins) were from thence justified in laying the whole burden of that deficiency on the clergy—yet allowing all this, a necessity of £2,200,000 sterling will not support a confiscation to the amount of five millions. The imposition of £2,200,000 on the clergy, as partial, would have been oppressive and unjust, but it would not have been altogether ruinous to those on whom 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 annexed 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
