fjgi, tIFE OF SIR JAMES STEWART. 5 



expenditure. It was by ftudying the language of the 

 finances, without which nobody can afk a proper quef- 

 tion concerning them, fo as to be underflood, that he 

 attained his great purpofe. 



As foon as he couid afk queflions properly, he apphed 

 in familiar converfation to the intendants and their 

 fubftitutes in the provinces where he refided, whomhe 

 found extremely defirous to learn the flate of the Bri- 

 tifh finances, under the branches of the land-tax, cuf- 

 toms, excife, and other inland duties. This led him 

 tn compare the ftate of the two nations. The informa- 

 tion he gave was an equivalent for the information he 

 received ; curiofity balanced curiofity, each was fatisfied 

 and inftruifbed. The department of the intendants in 

 France were confined to the taxes which compofed the 

 recettes generales, namely, the taille, the capitation, and 

 the tiuentieths, or vigntiemes. All the intendants had 

 been Maitres des Requetes, bred at Paris, and could not 

 fail to have much knowledge of the generzl fermes and 

 other branches of the revenue. He carefully noted down 

 at all times the anfwers he got ; and when he came to re- 

 fide at Paris he obtained more ample infortiation, both 

 from the gentlemen of the revenue, and from perfons 

 of the parliament of Paris, who, to the number of 

 twenty-five had been for fifteen months exiled in the 

 province where he had fo long refided at Angoulefmc. 



With thcfe advantages, with much ftudy and atten- 

 tion to arrangement, he was enabled to compofe the 

 fixth chapter of the fourth part of the fourth book of 

 his Syftem of Political Oeconomy, a portion of that 

 greal: work well worthy the attention of thofe who wifh 

 to know the ftate of France, in refpect of revenue, 

 and are not to be fatisfied with the piratical books that 

 have been fince publifhed on political osconomy, and 

 particularly fuch as regard the fituation of France, with 

 refpect to debts and refources. 



And fince France has become lately an immenfe 

 fubject of interefting fpeculation, and that it behoves 



