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Perhaps persons, unacquainted with the state of France, on hearing the clergy and the noblesse were privileged in point of taxation, may be led to imagine, that previous to the revolution these bodies had contributed nothing to the state. This is a great mistake. They certainly did not contribute equally with each other, nor either of them equally with the commons. They both however contributed largely. Neither nobility nor clergy enjoyed any exemption from the excise on consumable commodities, from duties of custom, or from any of the other numerous indirect impo, sitions, which in France as well as here, make so very large a proportion of all payments to the public. The noblesse paid the capitation. They paid also a land-tax, called the twentieth penny, to the height sometimes of three, sometimes of four shillings in the pound; both of them direct impositions of no light nature, and no trivial produce. The clergy of the provinces annexed by: conquest to France (which in extent make about an eighth part of the whole but in wealth. a much larger proportion) paid likewise to the capitation and the twentieth penny, at the rate paid by the nobility. The clergy in the old provinces did not pay the capitation; but they had redeemed themselves at the expence of about 24 millions, or a little more than a million sterling. They were exempted from the twentieths; but then they made free gifts; they contracted debts for the state; and they were subject to some other charges, the whole computed at about a thirteenth part of

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their clear income. They ought to have paid annually about forty thousand pounds more, to put them on a par with the contribution of the nobility.

When the terrors of this tremendous proscription hung over the clergy, they made an offer of a contribution, through the archbishop of Aix, which, for its extravagance, ought not to have been accepted. But it was evidently and obviously more advantageous to the public creditor, than any thing which could rationally be promised by the confiscation. Why was it not accepted ? The reason is plain-- There was no desire that the church should be brought to serve the state. The service of the state was made a pretext to destroy the church. One great end in the project would have been defeated, if the plan of extortion had been adopted in lieu of the scheme of confiscation. The new landed interest connected with the new republic, and connected with it for its very being, could not have been created. This was the reason why that extravagant ransom was not accepted.

The 'madness of the project of confiscation, on the plan that was first pretended, soon became apparent. To bring this unwieldy mass of sanded property, enlarged by the confiscation of all the vast landed domain of the crown, at once into market, was obviouły to defeat the profits proposed by the confiscation, by depreciating the value of those lands, and indeed of all the landed estates throughout France. Such a sudden diversion of all its circulating money from Wade to land, must be an additional mischief. What

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step was taken? Did the assembly, on becoming sensible of the inevitable ill effects of their

projected sale, revert to the offers of the clergy? No distress could oblige them to travel in a course which was disgraced by any appearance of justice. Giving over all hopes from a general immediate sale, another project seems to have succeeded. They proposed to take stock in exchange for the church lands. In that project great difficulties arose in equalizing the objects to be exchanged. Other obstacles also presented themselves, which threw them back again upon some project of sale. The municipalities had taken an alarm. They would not hear of transferring the whole plunder of the kingdom to the stock-holders in Paris. Many of those municipalities had been (upon system) reduced to the most deplorable indigence. Money was no where to be seen. They were therefore led to the point that was so ardently desired. They panted for a' currency of any kind which inight 'revive their perishing industry. The municipalities were then to be admitted to a share in the spoil, which evidently rendered the first scheme (if ever it had been seriously entertained) altogether impracticable. Public exigencies pressed upon all sides. The minister of finance reiterated his call for supply with a most urgent, anxious, and boding voice. Thus pressed on all sides, instead of the first plan of converting their bankers into bishops and abbots, instead of paying the old debt, they contracted a new debt, at 3 per cent. creating a new paper currency, sounded on an eventual sale of the church lands. They issued

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this paper currency to satisfy in the first instance chiefly the demands made upon them by the Bank of discount, the great machine, or paper-mill, of their fictitious wealth.

The spoil of the church was now become the only resource of all their operations in finance ; the vital principle of all their politics; the sole security for the existence of their power. It was necessary by all, even the most violent means, to put every individual on the same bottom, and to bind the nation in one guilty interest to uphold this act, and the authority of those by whom it was done. In order to force the most reluctant into a participation of their pillage, they rendered their paper circulation compulsory in all pay ments. Those who consider the general tendency of their schemes to this one object as a centre ; and a centre from which afterwards all their measures radiate, will not think that I dwell too long

part of the proceedings of the national assembly.

To cut off all appearance of connexion between the crown and public justice, and to bring the whole under implicit obedience to the dictators in Paris, the old independent judicature of the parliaments, with all its merits, and all its faults, was wholly abolished. Whilst the parliaments existed, it was evident that the people might some time or other come to resort to them, and rally under the standard of their antient laws. It became however a matter of consideration that the magistrates and officers, in the courts now abolished, had purchased their places at a very high rate, for which, as well as for the

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duty they performed, they received but a very low. return of interest. Simple confiscation is a boon only for the clergy;--to the lawyers some appearances of equity are to be observed; and they are to receive compensation to an immense amount. Their compensation becomes part of the national debt, for the liquidation of which there is the one exhaustless fund. The lawyers are to obtain their compensation in the new church paper, which is to march with the new principles of judicature and legislature. The dismissed magistrates are to take their share of martyrdom with the ecclesiastics, or to recei their own property from such a fund and in such a manner, as all those, who have been seasoned with the antient principles of jurisprudence, and had been the sworn guardians of property, must look upon with horror. Even the clergy are to receive their miserable allowance out of the depreciated

paper which is stamped with the indelible character of sacrilege, and with the symbols of their own ruin, or they must starve. So violent an outrage upon credit, property, and liberty, as this compulsory paper currency, has seldom been exhibited by the alliance of bankruptcy and tyranny, at any time, or in any nation.

In the course of all these operations, at length comes out the grand arcanum ;—that in reality, and in a fair sense, the lands of the church (so far as any thing certain can be gathered from their proceedings) are not to be sold at all. By the late resolutions of the national assembly, they are indeed to be delivered to the highest bidder. But it is to be observed, that a certain portion only of the purchase mo

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