‘When I began to study our fiscal laws,’ says M. Mollien,[72] in his Memoirs, ‘I was terrified by what I found there: fines, imprisonment, corporal punishment, were placed at the disposal of exceptional courts for mere oversights; the clerks of the revenue farms had almost all property and persons in their power, subject to the discretion of their oaths. Fortunately I did not confine myself to the mere perusal of this code, and I soon had occasion to find out that between the text of the law and its application there was the same difference as between the manners of the old and the new race of financiers.’ ‘The collection of taxes may undoubtedly give rise to infinite abuses and annoyances,’ said the Provincial Assembly of Lower Normandy in 1787; ‘we must, however, do justice to the gentleness and consideration with which these powers have been exercised for some years past.’ The examination of public records fully bears out this assertion. They frequently show a genuine respect for the life and liberty of man, and more especially a sincere commiseration for the sufferings of the poor, which before would have been sought for in vain. Acts of violence committed by the fiscal officers on paupers had become rare; remissions of taxation were more frequent, relief more abundant. The King augmented all the funds intended to establish workshops of charity in the rural districts, or to assist the indigent, and he often founded new ones. Thus more than 80,000 livres were distributed by the State in this manner in the district of Upper Guienne alone in 1779; 40,000 in 1784 in that of Tours; 48,000 in that of Normandy in 1787. Louis XVI. did not leave this portion of the duties of government to his Ministers only; he sometimes took it upon himself. When in 1776, an edict of the Crown fixed the compensation due to the peasantry whose fields were devastated by the King’s game in the neighbourhood of the Royal seats, and established a simple and certain method of enforcing the payment of it, the King himself drew the preamble of the decree. Turgot relates that this virtuous and unfortunate Prince handed the paper to him with these words: ‘You see that I too have been at work.’ If we were to pourtray the Government of the old French monarchy such as it was in the last years of its existence, the image would be too highly flattered and too unlike the reality. As these changes were brought about in the minds of the governing class and of the governed, the prosperity of the nation expanded with a rapidity heretofore unknown. It was announced by numerous symptoms: the population largely augmented; the wealth of the country augmented more largely still. The American War did not arrest this movement; the State was embarrassed by it, but the community continued to enrich itself by becoming more industrious, more enterprising, more inventive.