The pretext taken by Louis XIV. to destroy the municipal liberties of the towns was the bad administration of their finances. Nevertheless the same evil, as Turgot truly says, continued and increased since the reform introduced by that sovereign. Most of the towns, he adds, are greatly in debt at the present time, partly owing to the sums which they have lent to the Government, and partly owing to the expenses and decorations which the municipal officers, who have the disposal of other people’s money and have no account to render to the inhabitants, or instructions to receive from them, multiply with a view of distinguishing and sometimes of enriching themselves. Note (XXIII.)--Page 46, line 32. THE STATE WAS THE GUARDIAN OF THE CONVENTS AS WELL AS OF THE COMMUNES.--EXAMPLE OF THIS GUARDIANSHIP. The Comptroller-General, on authorising the Intendant to pay 15,000 livres to the convent of Carmelites, to which indemnities were owing, desires the Intendant to assure himself that this money, which represents a capital, is advantageously re-invested. Analogous facts were constantly recurring. Note (XXIV.)--Page 50, line 22. SHOWING THAT THE ADMINISTRATIVE CENTRALISATION OF THE OLD MONARCHY COULD BE BEST JUDGED OF IN CANADA. The physiognomy of the metropolitan government can be most fully appreciated in the colonies, because at that distance all its characteristic features are exaggerated and become more visible. When we wish to judge of the spirit of the Administration of Louis XIV. and its vices, it is to Canada we must look. There we shall see the deformity of the object of our investigation, as through a microscope.