his beasts of burden on the great days when he wanted to plough his fields, to carry the grain to the barns, or to take his produce to market. The obvious remedy here, as in the _corvees_ was to have the transport effected by a contractor, and to pay him out of a rate levied on the persons liable. This was what Turgot ordered to be done. Of one other burden of the same species he relieved the cultivator. This unfortunate being was liable to be called upon to collect, as well as to pay, the taxes. Once nominated, he became responsible for the amount at which his commune was assessed. If he did not produce the sum, he lost his liberty. If he advanced it from his own pocket, he lost at least the interest on the money. In collecting the money from his fellow taxpayers, he not only incurred bitter and incessant animosities, but, what was harder to bear, he lost the priceless time of which his own land was only too sorely in need. In the Limousin the luckless creature had a special disadvantage, for here the collector of the _taille_ had also to collect the twentieths, and the twentieths were a tax for which even the privileged classes were liable. They, as might be supposed, cavilled, disputed, and appealed. The appeal lay to a sort of county board, which was composed of people of their own kind, and before which they too easily made out a plausible case against a clumsy collector, who more often than not knew neither how to read nor to write. Turgot's reform of a system which was always harassing and often ruinous to an innocent individual, consisted in the creation of the task of collection into a distinct and permanent office, exercised over districts sufficiently large to make the poundage, out of which the collectors were paid, an inducement to persons of intelligence and spirit to undertake the office as a profession. However moderate and easy each of these reforms may seem by itself, yet any one may see how the sum of them added to the prosperity of the land, increased the efficiency of the public service, and tended to lessen the grinding sense of injustice among the common people.