On the accession of Louis X., in 1315, war against the Flemish was imminent, although the royal treasury was absolutely empty. The King unfortunately, in spite of his father's advice, attempted systematically to tamper with the coinage, and he also commenced the exaction of fresh taxes, to the great exasperation of his subjects. He was obliged, through fear of a general rebellion, to do away with the tithe established for the support of the army, and to sacrifice the superintendent of finances, Enguerrand de Marigny, to the public indignation which was felt against him. This man, without being allowed to defend himself, was tried by an extraordinary commission of parliament for embezzling the public money, was condemned to death, and was hung on the gibbet of Montfauçon. Not daring to risk a convocation of the States-General of the kingdom, Louis X. ordered the seneschals to convoke the provincial assemblies, and thus obtained a few subsidies, which he promised to refund out of the revenues of his domains. The clergy even allowed themselves to be taxed, and closed their eyes to the misappropriation of the funds, which were supposed to be held in reserve for a new crusade. Taxes giving commercial franchise and of exchange were levied, which were paid by the Jews, Lombards, Tuscans, and other Italians; judiciary offices were sold by auction; the trading class purchased letters of nobility, as they had already done under Philippe le Bel; and, more than this, the enfranchisement of serfs, which had commenced in 1298, was continued on the payment of a tax, which varied according to the means of each individual. In consequence of this system, personal servitude was almost entirely abolished under Philippe de Long, brother of Louis X. Each province, under the reign of this rapacious and necessitous monarch, demanded some concession from the crown, and almost always obtained it at a money value. Normandy and Burgundy, which were dreaded more than any other province on account of their turbulence, received remarkable concessions. The base coin was withdrawn from circulation, and Louis X. attempted to forbid the right of coinage to those who broke the wise laws of St. Louis. The idea of bills of exchange arose at this period.