In all this system of taxation there was only one rule that was of universal application, and that was that the burden should be thrown on the poor man's shoulders. The clergy had compounded with the Crown. The nobles or officials were the assessors, and whether they officiated for the King, for the Provincial Estates or for themselves, they took good care that their own contributions to the royal chest should be even less proportionately than might legally be demanded of them. And after all the money had been driven into the treasury it was but too painfully evident what became {33} of it. The fermiers and the favourites scrambled for the millions and flaunted their splendour in the face of those who paid for it. The extravagance of the Court was equalled only by its ineptitude. No proper accounts were kept, because all but the taxpayers found their interest in squandering. Under Madame de Pompadour the practice arose that orders for money payments signed by the King alone should be paid in cash and not passed through the audit chamber, such as it was. Pensions became a serious drain on the revenue and rapidly grew to over 50 millions a year at the end of the reign of Louis XVI. They were not infrequently granted for ridiculous or scandalous reasons, as in the case of Ducrest, hairdresser to the eldest daughter of the Comtesse d'Artois, who was granted an annual pension of 1,700 francs on her death; the child was then twelve months old; or that of a servant of the actress Clairon, who was brought into the Oeuil de Boeuf one morning to tell Louis XV a doubtful story about his mistress; the King laughed so much that he ordered the fellow to be put down for a pension of 600 francs! With its finances in such condition the Bourbon monarchy plunged into war with England {34} in 1778, and, for the satisfaction of Yorktown and the independence of the United States, spent 1,500 millions of francs, nearly four years' revenue. At that moment it was estimated that the people of France paid in taxation about 800 millions annually, about one-half of which reached the King's chest. But the burden of debt was so great that by 1789, nearly 250 millions were paid out annually for interest. To meet this situation the Government tried many men and many measures. There were several partial repudiations of debt. The money was clipped, much to the profit of importers from Amsterdam and other centres of thrift. Necker made way for Calonne, and Calonne for Necker. But these names bring us to the current of events that resulted in the convocation of the States-General by Louis XVI, and that must be made the subject of another chapter. [1] The franc comes into use at the period of the Revolution. It will be employed throughout instead of _livres_ as the standard denomination. {35} CHAPTER IV CONVOCATION OF THE STATES-GENERAL