‘Perpetual rent-charges, whether due to the State or to the lord, if at all considerable in amount, become so burdensome to the tenant that they cause first his ruin, and then that of the land liable to them; the tenant is forced to neglect it, being neither able to borrow on the security of an estate already too heavily burdened, nor to find purchasers if he wish to sell. If then payments were commutable, the tenant would readily be able to raise the means of commuting them by borrowing, or to find purchasers at a price that would cover the value both of the land and the payments with which it might be charged. A man always feels pleasure in keeping up and improving a property of which he believes himself to be in peaceable possession. It would be rendering a great service to agriculture to discover means of commutation for this class of payments. Many lords of manors, convinced of this, would readily give their aid to such arrangements. It would, therefore, be very interesting to discover and point out practicable means for thus ridding land from permanent burdens.’ Note (XLI.)--Page 90, line 38. All public functionaries, even the agents of farmers of the revenue, were paid by exemptions from taxes--a privilege granted by the order of 1681. A letter from an Intendant to the minister in 1782 states, ‘Among the privileged orders the most numerous class is that of clerks in the Excise of salt, the public domain, the post-office, and other royal monopolies of all kinds. There are few parishes which do not include one; in many, two or three may be found.’ The object of this letter is to dissuade the minister from proposing an extension of exemption from taxation to the clerks and servants of these privileged agents; which extension, says the Intendant, is unceasingly backed by the Farmers-General, that they may thus get rid of the necessity of paying salaries. Note (XLII.)--Page 91, line 1. The sale of public employments, which were called _offices_, was not quite unknown elsewhere. In Germany some of the petty princes had introduced the practice to a small extent and in insignificant departments of administration. Nowhere but in France was the system followed out on a grand scale. Note (XLIII.)--Page 95, line 17.