Lastly, this report proves that at Angers, as everywhere else, every kind of expenditure was to be authorised by the Intendant and the Council; and, it must be admitted, that when the administration of a town is given over completely into the hands of a certain number of men, to whom, instead of fixed salaries, are conceded privileges which place them personally beyond the reach of the consequences which their administration may produce upon the private fortunes of their fellow-citizens, this administrative superintendence may appear necessary. The whole of the report, which is very ill drawn up, betrays extraordinary dread, on the part of the official men, of any change in the existing order of things. All manner of arguments, good and bad, are brought forward by them in favour of maintaining the status quo. _Report of the Sub-delegate._--The Intendant having received these two reports of opposite tendency, desires to have the opinion of his Sub-delegate, who gives it as follows:-- ‘The report of the municipal councillors,’ says he, ‘does not deserve a moment’s attention; it is merely intended to defend the privileges of those officers. That of the _présidial_ may be consulted with advantage; but there is no reason for granting all the prerogatives claimed by those magistrates.’ According to the Sub-delegate, the constitution of the Hôtel de Ville has long stood in need of reform. Besides the immunities already mentioned, which were enjoyed by the municipal officers of Angers, he informs us that the Mayor, during his tenure of office, had a dwelling which was worth, at least, 600 francs rent, a salary of 50 francs, and 100 francs for _frais de poste_, besides the jetons. The _procureur syndic_ was also lodged, and the _greffier_ as well. In order to procure their own exemption from the _droits d’aides_ and the _octroi_, the municipal officers had fixed an assumed standard of consumption for each of them. Each of them had the right of importing into the town, free of duty, so many barrels of wine yearly, and the same with all other provisions. The Sub-delegate does not propose to deprive the municipal councillors of their immunities from taxation, but he desires that their capitation, instead of being fixed and very inadequate, should be taxed every year by the Intendant. He desires that they should also be subject, like every one else, to the _don gratuit_, which they had dispensed themselves from paying, on what precedent no one can tell.