t no
other resource but rapine remained to preserve its existence? On this
point I wish to receive some information. When the States met, was the
condition of the finances of France such, that, after economizing, on
principles of justice and mercy, through all departments, no fair
repartition of burdens upon all the orders could possibly restore them?
If such an equal imposition would have been sufficient, you well know it
might easily have been made. M. Necker, in the budget which he laid
before the orders assembled at Versailles, made a detailed exposition of
the state of the French nation.[103]

If we give credit to him, it was not necessary to have recourse to any
new impositions whatsoever, to put the receipts of France on a balance
with its expenses. He stated the permanent charges of all descriptions,
including the interest of a new loan of four hundred millions, at
531,444,000 livres; the fixed revenue at 475,294,000: making the
deficiency 56,150,000, or short of 2,200,000 _l._ sterling. But to
balance it, he brought forward savings and improvements of revenue
(considered as entirely certain) to rather more than the amount of that
deficiency; and he concludes with these emphatical words (p. 39):--"Quel
pays, Messieurs, que celui, ou, _sans impots_ et avec de simples objets
_inapercus_, on peut faire disparoitre un deficit qui a fait tant de
bruit en Europe!" As to the reimbursement, the sinking of debt, and the
other great objects of public credit and political arrangement indicated
in Monsieur Necker's speech, no doubt could be entertained but that a
very moderate and proportioned assessment on the citizens without
distinction would have provided for all of them to the fullest extent of
their demand.

If this representation of M. Necker was false, then the Assembly are in
the highest degree culpable for having forced the king to accept as his
minister, and, since the king's deposition, for having employed as
_their_ minister, a man who had been capable of abusing so notoriously
the confidence of his master and their own: in a matter, too, of the
highest moment, and directly appertaining to his particular office. But
if the representation was exact, (as, having always, along with you,
conceived a high degree of respect for M. Necker, I make no doubt it
was,) then what can be said in favor of those who, instead of moderate,
reasonable, and general contribution, have in cold blood, and impelled
by no necessity,