after
which it will be considered as again fit to produce corn.

I found also, that the direct land-tax through France was not less than
20 per cent, exclusive of the other taxes which fall incidentally on
landed property. There are also in many provinces _customs_ which
regulate the descent of land (often in a manner very different from the
disposition which the owner would wish) amongst the relations of the
last owner. These customs and the heavy taxes on land may account for
the seemingly small price which it in general sells for throughout
France.

The approach to Dijon is striking, and the Diligence arrived there
sufficiently early to afford us time to survey the city, which is one of
the best built and most considerable in France. It was formerly the
capital of the province, and the residence of the ancient sovereigns of
Burgundy, whose tombs are still to be seen at the Chartreuse, near the
city. It is now the chief place in the department of the Cote d'or, and
contains a population of about 22,000 inhabitants. It is situated
between the small rivers Ouche and Suzon, in a valley, which is one of
the most highly cultivated districts in France, and which is worthy of
its name of _Cote d'or_. The churches here are handsome structures, as
is also the palace of the Prince of Conde, where the Parliament used to
assemble. The square before it is spacious and well-built, and the corn
market is worthy of remark. The University of Dijon was formerly one of
the most considerable in Prance, but my stay was not sufficient, to
enable me to enquire with accuracy into its present state. Our company
next day was augmented by two French officers, who were going to
Besancon, and who intended proceeding in this carriage as far as Dole,
where smaller conveyances were to be had for those going to Geneva, &c.
as the Great Voiture went on to Lyons. These officers did not long
continue silent, and politics seemed the subject which occupied the
first place in their thoughts. They said that Belgium and the Rhine
were _indispensable_ to France, and were particularly violent against
Austria, for the part she had taken in the late contest. 'One of them
did not affect to conceal his attachment to the ex-emperor; but the
other, although he agreed with his companion in wishing, for a renewal
of the war, did not seem at all pleased with Buouaparte for having said
the French nation _wanted character_. They had both been at Moscow, and
acknowledg