[Footnote 3242: Mercure de France, February 27, 1790. (Memorandum of the garde des sceaux, January 16.)--Observations of M. Necker on the report made by the Financial committee, at the sitting of March 12, 1790.] [Footnote 3243: "Archives Nationales," H, 1453. Correspondence of M. de Bercheny, April 24, May 4 and 6, 1790: "It is much to be feared that the tobacco-tax will share the fate of the salt-tax."] [Footnote 3244: Mercure de France, July 31, 1790 (sitting of July 10.) M. Lambert, Comptroller General of the Finances, informs the Assembly of "the obstacles which continual outbreaks, brigandage, and the maxims of anarchical freedom impose, from one end of France to the other, on the collection of the taxes. On one side, the people are led to believe that, if they stubbornly refuse a tax contrary to their rights, it abolition will be secured. Elsewhere, smuggling is openly carried on by force; the people favor it, while the National Guards refuse to act against the nation. In other places hatred is excited, and divisions between the troops and the overseers at the toll-houses: the latter are massacred, the bureaus are pillaged, and the prisons are forced open."--Memorandum from M. Necker to the National Assembly, July 21, 1790.] [Footnote 3245: Decrees of March 21 and 22, 1790, applicable April 21 following.--Decrees of February 19 and March 2, 1791, applicable May 1 following.] [Footnote 3246: De Goncourt, "La Societé Française pendant la Révolution," 204.--Maxime Du Camp, "Paris, sa vie et ses organes," VI. 11.] [Footnote 3247: "Compte des Revenus et Dépenses au 1er Mai, 1789."--Memorandum of M. Necker, July 21, 1790.--Memoranda presented by M. de Montesquiou, September 9, 1791.--Comptes-rendus by the minister, Clavières, October 5, 1792, February 1, 1792.--Report of Cambon, February, 1793.] [Footnote 3248: Boivin-Champeaux, 231.] [Footnote 3249: Mercure de France, May 28, 1791. (Sitting of May 22.)--Speech of M. d'Allarde: "Burgundy has paid nothing belonging to 1790."] [Footnote 3250: Moniteur, sitting of June 1, 1790. Speech by M. Freteau.--Mercure de France. November 26, 1791. Report by Lafont-Ladebat.] [Footnote 3251: "Archives Nationales," H, 2453. correspondence of M. de Bercheny, June 5, 1790, etc.--F7, 3226. Letters of Chenantin, cultivator, November 7, 1792, also of the prosecuting attorney, November 6.--F7, 3269. Minutes of the meeting of the municipality of Clugnac, August 5th, 1792.--F7, 3202. Letter of the Minister of Justice, Duport, January 3, 1792. "The utter absence of public force in the district of Montargis renders every operation of the Government and all execution of the laws impossible. The arrears of taxes to be collected is here very considerable, while all proceedings of constraint are dangerous and impossible to execute, owing to the fears of the bailiffs, who dare not perform their duties, and the violence of the tax-payers, on whom there is no check."]