The king’s first act was to reëstablish the parliament, and place the financial department in the hands of the impartial and provident Turgot. Unfortunately for himself and the country, Louis suffered his mind to be prejudiced against this able minister, and, dismissing him in 1776, gave his office to M. Necker, a less efficient but a less unpopular politician. A war with England was now proposed by the king’s ambitious statesmen, who beheld at this juncture an opportunity of wresting from their ancient rival a large proportion of her foreign commerce. England and her American colonies were at variance. Not much more than a year had elapsed since the great battles of Lexington and Bunker’s Hill, and the American independence was but just declared. It now became the obvious policy of France to foment this war, to support the rebellious colonists, and to transfer to the navies of Louis XVI. that maritime superiority which had so long been the bulwark of the English liberties. The king, from motives of forbearance, was unwilling to commence this war; but, being overruled by his ministry, signed a treaty of alliance with the United States in the commencement of the year 1778. This treaty was equivalent to a declaration of war, and the first important action took place by sea off the isle of Ushant on the 27th of July. The fleets numbered thirty sail each; not a ship was captured or sunk on either side; and the fortune of the day was indecisive. In the following year, an alliance with Spain doubled the naval strength of Louis XVI. The French and Spanish admirals united their fleets, and hovered about the coasts of England without making any descent; whilst the Count d’Estaings, with twelve ships of the line, took the islands of Granada and St. Vincent, and made an unsuccessful attack upon St. Lucia, which had been lately conquered by the English. On the 16th of January, 1780, Admiral Rodney, then on his way to the relief of Gibraltar, encountered and defeated a Spanish fleet commanded by Don Juan de Langara. He then sailed on, unopposed, to Gibraltar, and next proceeded to the West Indies. While there he thrice engaged with the Count de Guichen, who had succeeded to the command of the French fleet. None of these actions were productive of important results. The Count de Guichen was replaced in 1781 by the Count de Grasse, a man of great skill and courage, who defeated the English admiral, Hood, on the 28th of April, and added Tobago to the conquests of France. In this year another enemy rose against England. The Dutch declared war, and George III. was involved at one time, by sea and land, in four great contests, namely, with France, Spain, America and Holland. In the month of October, however, the surrender of Yorktown by Lord Cornwallis virtually ended the contest between England and the United States; and the four European powers alone carried on hostilities. The month of April, 1782, was signalized by