The Eve of the French RevolutionLowell, Edward J. (Edward Jackson)
History
The Eve of the French Revolution
Lowell, Edward J. (Edward Jackson)
France -- History -- Revolution, 1789-1799 -- Causes; France -- Social conditions -- 18th century
The worst features of French taxation were the arbitrary spirit which
pervaded the financial administration, the regulations never submitted
to public criticism, and the tyranny and fraud of subordinates, for
which redress was seldom attainable.[Footnote: Horn, 254.] We groan
sometimes, and with reason, at the publicity with which all life is
carried on to-day. We turn wearily from the wilderness of printed words
which surrounds the simplest matters. But only publicity and free
discussion will prevent every unscrupulous assessor and every arbitrary
clerk in the custom-house from being a petty tyrant. They will not by
themselves procure good government, but they will prevent bad government
from growing intolerable. In France, as we have seen, to print anything
which might stir the public mind was a capital offense; and while the
writer of an abstract treatise subversive of religion and government
might hope to escape punishment, the citizen who earned the resentment
of a petty official was likely to be prosecuted with virulence.
CHAPTER XV.
FINANCE.
Certain financial practices, not immediately connected with taxation,
call for a short notice; for they are among the most famous errors of
the government of old France. One of these was the habit of issuing what
were called anticipations.[Footnote: Anticipations. "On entendait par
là des assignations sur les revenus futurs, remises aux fournisseurs et
autres creanciers du Trésor et negociables entre leurs mains."
Clamageran, iii. 30. Necker, _Compte rendu_, 20. Stourm (ii. 200)
thinks the amount not excessive, while acknowledging that it was so
considered. The Anticipations formed in fact the floating debt of the
government. Gomel, 287.] These were securities with a limited time to
run, payable from a definite portion of the future revenue. They were a
favorite form of investment with certain people, and a great convenience
to the treasury, but they constantly tended to increase to an amount
which was considered dangerous. Thus the revenue of each year was spent
before it was collected; and loans were contracted, not for any urgent
and exceptional necessity of the state, but for ordinary running
expenses. Another practice was the issuing by the king in person of
drafts on the treasury. Such drafts (_acquits de comptant_) were
made payable to bearer, and it was therefore impossible for the
controller of the finances to know for what purpose they had been drawn.
Originally a device for the payment of the private expenses of the king,
these drafts had become favorite objects of the cupidity of the
courtiers; because from their form it was impossible to trace them and
discover the recipient. Under Louis XVI. they absorbed more money than
ever before. It was very easy for that weak prince to give a check to
any one who might ask him. Turgot made him promise to stop doing so, but
he had not the strength to keep his word.[Footnote: Clamageran, in.
380, n. Bailly, i. 221, ii. 214, 259.
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