suppression of the works of Voltaire was demanded. And once at least, as late as 1750, on the occasion of a squabble between the church and the court, the clergy had refused to make any grant whatsoever. The total amount of the Free Gift voted during the reign of Louis XVI. was 65,800,000 livres, or less than four and a half millions a year on an average. The grant was not annual, but was made in lump sums from time to time; a vote of two thirds of the assembly being necessary for making it. The assembly itself assessed the tax on the dioceses. A commission managed the affairs of the clergy when no assembly was sitting. The order had its treasury, and its credit was good. The king was its debtor to the extent of about a hundred million livres. The clergy itself was in debt. Instead of raising directly, by taxation of its members, the money which it paid to the state, it had acquired the habit of borrowing the necessary sum. The debt thus incurred appears to have been about one hundred and thirty-four million livres. In addition to the amount necessary for interest on this debt, and for a provision for its gradual repayment, the order had various expenses to meet. For these purposes it taxed itself to an amount of more than ten million livres a year. On the other hand it received back from the king a subsidy of two and a half million livres. From most of the regular, direct taxes paid by Frenchmen the Clergy of France was freed. [Footnote: _Revue des questions historiques_, 1st July, 1890 (L'abbé L. Bourgain, _Contribution du clergé à l'impôt_). Sciout, i. 35. Boiteau, 195. Rambaud, ii. 44. Necker, _De l'Administration_, ii. 308. The financial statement given above refers to the Clergy of France only. Its pecuniary affairs are as difficult and doubtful as those of every part of the nation at this period, and have repeatedly been made the subject of confused statement and religious and political controversy. The Foreign Clergy paid some of the regular taxes, giving the state about one million livres a year on an income of twenty million livres. Boiteau, 196.] The bishops were not subject to the secular tribunals, but other clerks came under the royal jurisdiction in temporal matters. In spiritual affairs they were judged by the ecclesiastical courts.