S9S FRA 
their quality what it may; and the bottle which may be 
bought for a fous is taxed as much as that which cods an 
ecu. The produce of thefe three taxes is not laid at more 
than eighteen millions! and marvellous to relate, the tri¬ 
bunes and legiflators, who went out during the lad year, 
have been appointed colledfors and fuperintendants of 
thefe new branches of the public revenue! 
Napoleon and his fubjedts are divided, we are told, 
on the queftion whether more taxes are paid at prefent, or 
under the old government. The former maintains that 
they are diminilhed, but his people contend that they 
have increafed. Sir Francis aliens that both parties are 
in the right; he admits, with his new imperial majedy, 
that lefs revenue is collected at this time than in 1789 ; 
and he concedes to th fovereign people, that they pay more 
in proportion to their means to the emperor, titan they 
did to the lad of their kings. The annual contributions, 
now levied on what was old France, lie calculates at 
five hundred and thirty one millions; whereas, accord¬ 
ing to M. Nccker, it paid, in the latter years of the mo¬ 
narchy, at the rate of fix hundred and eighty five mil¬ 
lions per annum: fo that the French contribute about a 
fourth lefs than they did in 1789 ; but then fays the au¬ 
thor, their means are reduced in a far greater proportion. 
He edimates the income of every fort before the revolution 
at three milliards, while he fuppofes it at prefent not to 
amount to more than the half of that fum. Befides the 
diminution of revenue, occafioned by the reduction of the 
taxable fund, he judly obferves that the partition of what 
remains among a greater number of holders, a change ef¬ 
fected by revolutionary events and regulations, renders it 
far lefs productive of taxes. In France, the land tax, and 
the taxes on windows and doors, amount to three hundred 
millions, or a tenth of the rental of the country. The 
land tax, it is here (aid, has alfo been mod unequally im- 
pofed ; in fome departments, it amounts to half of the 
annual value of the land, and in others to a third, while in 
fome it does not exceed a tenth. The taxes onconlumption 
under the old government amounted to two hundred and 
forty-four millions, but they do not now equal a fourth 
of that fum. This difproportionate territorial taxation, 
we are informed, was introduced by the condituent alTcm- 
bly, in which the opinion of the econontids prevailed. 
The collection of the revenue under the monarchy cod 
fifty-eight millions, but it now falls very little diort of one 
hundred millions. 
The departments which confid of the conquered ter¬ 
ritories, furnidi much heavier contributions than thofedo 
which formed old France. Savoy pays the treble of what 
its late fovereign, the king of Sardinia, drew from it; and 
the red of the acquired countries pay twice as much as 
was exaCted from them by their former governments. Sir 
Francis calculates that the fubjeCts of France furnidi in 
■contributions at the rate of twenty-two livres ten fous per 
head ; which is double the amount fupplied by the leve- 
ral other dates of the continent, Holland only excepted. 
He dates various reafons to prove that the revenues of 
F'rance mud diminidi, indead of increaling; and we are 
told that they fell tliort, lad year, of what they were the 
year before, by fifty millions. Having difplayed very much 
in detail the defperate date of the French refources at 
home, he examines the extent and items of their expen¬ 
diture ; in order to diew that war and conqued alone can 
keep the machine of the French government in motion. 
The public expenditure exceeds, by a third, its amount 
in the time of Necker ; it being then fix hundred millions, 
and now eight hundred and twenty-three, without including 
the dipends pledged to the clergy under the concordat. 
Among the caufes of this increafe of the expenditure, the 
author reckons the newly-acquired territories. Savoy, 
opprelfed as it is by taxation, docs not fupply revenue 
fudicient to defray the expence of governing it ; and this 
is the cafe with all the provinces wiiicli republican ardour 
added to the ancient limits of France. Swifleriand, we 
are allured, were it not for this conlideration, would have 
N C E. 
been added to the other pofiedions of the fird magidrate 
of the Gauls. 
With regard to the army, which under the old govern¬ 
ment did not amount to more than 160,000 men, it was 
decreed at the peace of Amiens to confid of 300,000; and 
during tile two years of peace, which fucceeded, 120,000 
men were raifed under the confcription ; whereas the an¬ 
nual quota fum idled by the kingdom for the militia under 
the monarchy, amounted to no more than 10,000. It is cal¬ 
culated that each French foldier cods the government 750 
livres; and this alarming land force confumes the fum of 
225 millions, which exceeds the amount of the collected 
fums appropriated to the maintenance of the feveral armies. 
Under the adminidration of Necker, 45 millions only in 
time of peace were appropriated to the navy : but Napo¬ 
leon, in the fame circumdances, afligned 120 millions for 
the fame fervice, without finding that department of na¬ 
tional defence in any better condition. The army and 
navy-edimates, during the diort period of the lad peace, 
amounted to 369 millions; which is more than double the 
fum expended on the fame objedts under the monarchy. 
Another caufe of an increafed expenditure has been 
introduced among the fubjedfs of France by the events of 
the revolution, and by laws and regulations adopted in 
the courfe of it. Thole perfons, who are in the fervice of 
government, being definite of private fortune, cannot 
fupport the figure required by their fituations without 
large falaries. The intendants of the monarchy, and 
their deputies, did not cod the date a million and a half; 
while the prefects and fub-prefedts, who have replaced 
them, draw from the public four times that fum. The 
thirteen fovereign courts, the old parliaments of France, 
which took not a fous from the public treafury,—have 
been fucceeded by a tribunal of caflation, by thirty courts 
of appeal, which are filled by nearly fix hundred judges, 
by two thoufand civil and criminal judges, and three 
thoufand fix hundred judices of the peace; which altoge¬ 
ther cod the government between twenty-fix and twentv- 
feven millions. The counfellors of date of the new re¬ 
gime are five times the number of thofe of the old, and 
receive each a falary three times as great. The miniders 
of date are increafed from five to eight. 
Sir Francis uffigns another caufe fertile additional expen¬ 
diture in quedion, inthe ufurped government to which the 
country is fubjeft. It cod France, he fays, a great fum 
to fubvert the throne of the ancient line of its monarchs, 
but it will cod it more to confecrate and edablilh that of 
the family who have recently grafped the fcepvre. He 
obferves that this increafed expence is a confequence of 
the revolution highly worthy of confideration, and preg¬ 
nant with important leffons. The new imperial family 
does not cod the public fo little as thirty millions. The 
civil lid of twenty five-millions, and the twelve palaces 
conferred on Louis XVI. by the condituent alfembly, 
have been decreed to Napoleon; and the recognized 
princes of his blood receive more than a million and a half 
annually. The younger children of the king of England, 
the author remarks, have perfions only of i2,oool. a year, 
an income which is far diort of thole of numerous private 
individuals; while the brothers of the new French em¬ 
peror are each in the receipt of more than ioo,ocol. der- 
ling per annum. The roval family of England takes only 
a hundredth part of the public revenue, while the new 
majedy of France abforbs a twenty-fecond part of the 
taxes colie6ted in that country. One hundred thoufand 
perfons (four times the number employed in England to 
collefct tlie revenue twice as ample) are engaged in levy¬ 
ing the taxes paid by the French : i 70,000 receive penfions 
from the government; and 223,186 are dock-holders. If,, 
fays fir Francis, the gratuities of government are thus' 
widely extended, and its influence fo generally operative, 
it has alio pr.zes which are held forth to hope, and which 
animate ambition. The 130 fenatorlhips, and the places 
of legiflators and tribunes, conl'ume five millions ; thofe 
of the eight miniders of date, of the fifty counlellors of 
4 ftate 9 
