Article 1. In the course of our conferences with the Comptroller General, we had prevailed on him to pass this article with a suppression of all duty. When he reported the _Arrêt_, however, to the Council, this suppression was objected to, and it was insisted to re-establish the duties of seven livres and ten sous, and of ten sous the livre, reserved in the letter of M. de Calonne. The passage of the _Arrêt_ was stopped, and the difficulty communicated to me. I urged every thing I could, in letters and in conferences, to convince them that whale-oil was an article which could bear no duty at all. That if the duty fell on the consumer, he would choose to buy vegetable oils; if on the fisherman, he could no longer live by his calling, remaining in his own country; and that if he quitted his own country, the circumstances of vicinity, sameness of language, laws, religion, and manners, and perhaps the ties of kindred, would draw him to Nova Scotia, in spite of every encouragement which could be given at Dunkirk; and that thus those fishermen would be shifted out of a scale friendly to France, into one always hostile. Nothing, however, could prevail. It hung on this article alone, for two months, during which we risked the total loss of the _Arrêt_ on the stability in office of Monsieur Lambert; for if he had gone out, his successor might be less favorable; and if Monsieur Necker were the successor, we might lose the whole, as he never set any store by us, or the connection with us. About ten days ago, it became universally believed that Monsieur Lambert was to go out immediately. I therefore declined further insisting on the total suppression, and desired the _Arrêt_ might pass, leaving the duties on whale-oil, as Monsieur de Calonne had promised them; but with a reservation, which may countenance our bringing on this matter again, at a more favorable moment. Article 2. The other fish-oils are placed in a separate article; because, whatever encouragements we may hereafter obtain for whale-oils, they will not be extended to those which their own fisheries produce. Article 3. A company had silently, and by unfair means, obtained a monopoly for the making and selling spermaceti candles: as soon as we discovered it, we solicited its suppression, which is effected by this clause. Article 4. The duty of an eighth per cent, is merely to oblige the masters of vessels to enter their cargoes, for the information of government; without inducing them to attempt to smuggle. Article 6. Tar, pitch, and turpentine of America, coming in competition with the same articles produced in the southwestern parts of France, we could obtain no greater reduction, than two and a half per cent. The duties before were from four to six times that amount.