(_b_) He regrets that d'Argenson should have occupied himself with his practical ambitions, instead of confining himself to the region of Speculation. It seems clear that to a man of d'Argenson's temperament, speculative was dependent on practical activity; and that had he resigned himself to be a mere thinker, his power as a thinker would have been destroyed completely. We have to accept d'Argenson upon his own terms as a practical reformer before we can hope to do him justice.] [Footnote 414: Note to the "Contrat Social" (Book iv.).] [Footnote 415: Both editions were afterwards reprinted.] [Footnote 416: Bibliothèque de l'Arsenal, MSS. 2334, 2335, 2337, and 2338.] [Footnote 417: Other notable features of the scheme are:-- (_a_) Principles of taxation. Total exemption for raw materials; light taxes upon permanent stock and plant; the burden of taxation to fall upon articles of consumption (Article XV.). (_b_) Distribution of Revenue. Three-fourths of all revenue to go to the Government, one-fourth to be retained for local purposes (Article XV.). (_c_) The reduction of the Intendancies, to an extent "smaller than the present 'Généralités'"; if the present reduction succeeds, it may proceed further, until the Intendancy shall comprise no more than two hundred parishes, and the Sub-delegacy no more than twenty. (_d_) The Intendant shall retain a single post no longer than three years; by this means he will be prevented from establishing local connections to the prejudice of the public service, and be inspired to exert what ability he possesses by the hope of obtaining a more lucrative place.] [Footnote 418: We have to guard against confounding d'Argenson's philosophical disquisitions with his definite project of reform. He held himself bound to establish principles as well as to formulate proposals, and he expressly declares that the writer of such a work as his must seek the counsels of perfection, however distant they may seem at the moment from the realm of practical politics. And herein is d'Argenson's greatness as a political thinker, that he never fails to see, or to see the distinction between, what is best in principle and what is possible in practice.