A report on the state of the public finances, by the Abbé de Montesquieu, had given a singular instance of Buonaparte's deceptive policy. Annual expositions of national receipt and expenditure had been periodically published since he assumed the reins of government, which were, to outward appearance, unchallengeably accurate; and as they seemed to balance each other, afforded the fair prospect that, the revenues of the state being realized, the expenses could not fall into arrear. But in reality, a number of extraordinary expenses were withheld from the view of the public, while, on the other hand, the produce of the taxes was over-estimated. Thus the two budgets of 1812, and 1813, upon close examination, exhibited a deficit of upwards of 312 millions of livres,[80] or thirteen millions sterling. Buonaparte was not ignorant of this fact, but concealed it from the eyes of the nation, in hopes of replacing it, as in his more successful days, by foreign tribute, and, in the meantime, supplied himself by the anticipation of other funds; as an unfaithful book-keeper makes up a plausible balance to meet the eye of his master, and covers his peculations by his dexterity in the use of ciphers. Upon the whole, the debts of France appeared to have increased in the course of thirteen years to the extent of 1,645,469,000 francs, or more than sixty-eight millions and a half of sterling money. These financial involvements accorded ill with the accomplishment of an unfortunate and hasty promise of Monsieur,[81] that the severe and pressing taxes called _les droits réunis_ should be abolished, which had been made when he first entered France, and while, betwixt hope and despair, he essayed every inducement for the purpose of drawing adherents to the royal cause. On the other hand, the King, upon ascending the throne, had engaged himself, with perhaps too much latitude, to pay all the engagements which the state had contracted under the preceding government. To redeem both these pledges was impossible, for without continuing this very obnoxious and oppressive tax, the crown could not have the means of discharging the national debt. A plan was in vain proposed by Jalabert to replace this oppressive excise by a duty on wines; the motion was referred to a committee of the Chamber of Representatives, but the substitution seems to have been found impossible. Louis naturally made the promise of his brother give way to his own more deliberate engagement. But it is not the less true, that by continuing to levy _les droits réunis_, many, not otherwise disinclined to the royal government than as it affected their purses, were enabled to charge the King with breach of faith towards his subjects, and would listen to no defence upon a topic on which few people are disposed to hear reason against their own interest. [Sidenote: THE PRESS.]