It is in the steps taken to balance the accounts of the nation that one sees perhaps most clearly the fatal optimism of the Assembly, and its rooted and culpable unwillingness to face disagreeable facts. There was no doubt that the Revolution had been extremely costly. Its advantages, the reforms which it had instituted, and the facilities for attaining prosperity which it had opened up to Frenchmen, were obvious and clear. It was equally obvious that those advantages and reforms must entail considerable expenditure, and must be paid for by those who enjoyed them. Instead, however, of taking that line, as in duty it was bound to do, the Assembly seems to have determined that, whatever its needs and difficulties might be, it would so frame its budget, that no one should be able to say that the Revolution had increased the taxation of the people. Accordingly it proceeded to draw up a list of its expenses, which was from beginning to end fallacious. The financiers of the Assembly fixed the votes for each department at a figure which could not possibly cover the expenses, and set down the total expenditure at many millions below its real cost. They then proceeded to reckon up the revenue, over-estimating each item here, as they had under-estimated each item on the other side. They set down as a part of the revenue two or three large items of a purely temporary and exceptional kind. They made no allowance whatever for extraordinary expenses, which they had already estimated at seventy-six millions of francs. They sacrificed to democratic feeling many of those indirect taxes which democracies always resent,--the taxes on salt, tobacco, wine and spirits, and other commodities of less importance. They remodelled the whole system of internal tariffs and swept away its objectionable features. They took some steps in the direction of free trade, and abolished the guilds and the restrictions upon labour. But they by no means entirely abandoned the protective system, and they maintained all indirect taxes which escaped notice, and against which no popular outcry was raised. It is significant of the overwhelming influence which Paris exercised on the deliberations of the Assembly, that the octrois of the city of Paris remained undiminished and untouched, in spite of the general attack made upon the system of indirect taxation. The reason was that the municipality of Paris could not afford to dispense with these duties, and the Assembly dared not abolish what the municipality of Paris wished to maintain. It was not until the working classes of Paris compelled the municipality to suggest the abolition of the impost, that the octrois of Paris were swept away.