PRINCIPLES "OF TAXATION. 37 



temning and weakening lawful authority. The circulation of 

 his book was forbidden, and all the copies which the state could 

 reach were destroyed ; while the unhappy marshal, unable to 

 survive the loss of the king's favor, or stand up against the enmi- 

 ties he had created, soon died of a broken heart. 



His friend Boisguilbert, whom these events ought to have 

 made prudent, could not restrain himself, but published a book 

 vindicating Vauban, and answering one of the principal objections 

 to his system namely, the impracticability of making any radical 

 changes during a great war by asking if it was necessary to 

 wait for peace before abolishing great abuses. This was a more 

 offensive contemning of authority than Vauban had committed ; 

 and Boisguilbert was stripped of his functions, severely repri- 

 manded, and sent into exile. For this he was in a degree recom- 

 pensed by the acclamations and approbation of the people wher- 

 ever he went. 



The system and abuses which Vauban and Boisguilbert en- 

 deavored to reform accordingly continued ; but as years went on, 

 and the misfortunes of France accumulated and culminated in 

 the total defeat of her armies by Marlborough, the necessity of 

 larger revenues to meet larger expenditures became most urgent ; 

 but how to provide them was a problem which brought no little 

 embarrassment to Louis XIV's ministers. At last Desmarets, who 

 was Comptroller- General of the Finances, proposed to the Council 

 of State, as a way out of their difficulties, that they should, in 

 addition to all existing numerous and abominable taxes, establish 

 or take on the system of a royal tenth, which had been proposed 

 by Vauban and Boisguilbert as a substitute for all other taxes ; 

 with all the new machinery, officials, and valuations which such 

 a system entailed. The proposition, after a brief consideration, 

 was approved by the Council, and Desmarets was authorized to 

 present it to the king ; who, although long accustomed to various 

 and extravagant exactions, is related at first to have been greatly 

 terrified, and to have exhibited for some eight or ten days a pro- 

 found melancholy. At the expiration of this period he regained 

 his usual calmness, and gave the following explanation of the 

 cause of his trouble : He said that he had been much tormented 

 that the extremity of his affairs required him to take so much of 

 the wealth of his subjects ; and that at last he unbosomed himself 

 to the Pere Tellier (his confessor) ; who after a few days returned 

 and reported that he had laid the matter before the most eminent 

 doctors (theologians) of the Sorbonne, by whom it was decided, 

 that all the wealth of his subjects was the Icing's, and that when 

 he took of it he only took what belonged to him. The king added 

 that this decision had taken away all his scruples, and had re- 

 stored to him all the calm and cheerfulness that he had lost. After 



