60 BRITANNY AND THE CHASE. 



the much smaller ability to bear taxes, it is proportion ably 

 heavier. Besides their burdens are increasing, whilst 

 ours are diminishing. For the present year the total 

 revenue levied by taxation in France is upwards of sixty 

 millions sterling, and in addition there are the octroi duties 

 of some ten millions more, besides local taxes, and this is 

 divided among a population of some thirty-six millions. 

 This gives a greater amount per head than in Great Bri- 

 tain, besides which there are not those exemptions of the 

 lower classes which mark our system, so that taxation 

 presses enormously upon the mass of the people. Lord 

 Brougham and Mr. Porter have already given their sanc- 

 tion to this proposition, that France is at least as heavily 

 taxed as England ; and I believe it to be perfectly sound. , 

 The system of trade in France is good and failures few. 

 Every year the books of each tradesman are inspected by 

 certain authorities, and if he is doing business at a loss he is 

 stopped. This inquisition beats our income-tax hollow ; 

 but is as quietly submitted to as every other act of 

 authority ; for the French have been ruled so long that 

 they cannot do without it. But there is no faith, no 

 speculation, which after all is the soul of commerce. 

 All must be certain ; every stage of the road must be 

 known before the merchant ventures his sous upon it, and 

 with all this peddling the market is seized by some more 

 enterprising person. An excellent instance recently oc- 

 curred not far off. The project had long been entertained 

 of establishing a steam communication betwixt Britanny 

 and England. It was laid before a French company, and 

 long were the debates upon it from time to time, without 



