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              <text>&lt;p&gt;A kind of dialogue was printed . . . it is a text that needs to be studied. "The King could manage without you, said the Marshal of France. The Gentleman replies: What do you mean by that? WHAT WOULD THE KING BE WITHOUT THE NOBILITY?" People admired this passage . . . [but] it is considered as a real insult to the rest of the Nation.&lt;/p&gt; &lt;p&gt;What! Some Gentlemen from Dauphiné dared to ask what the King of France would do at the end of the eighteenth century without the Nobility? What would He be? He would be what He is: a Sovereign; the venerated Chief of a brave, industrious, polite, and faithful people. The Nobility probably constitutes a distinguished part [of that people], but if this part was eliminated, would everyone else be wiped out? . . .&lt;/p&gt; &lt;p&gt;The Nobility were hardly bearable in the times when they constituted with the Clergy the Political Body. If you wanted to be a renowned citizen, you had to be a Baron or a Priest. Then these Barons personally took care of the soldiers based on their domains. They could then call themselves the true supports of the throne and it was worthy to allow them so many privileges. At that time, this active class was legitimated by the real services given to the State.&lt;/p&gt;</text>
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              <text>1789-00-00</text>
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                <text>Simon-Nicolas-Henri Linguet, &lt;i&gt;Annales politiques, civiles et littéraires du dix-huitième siècle&lt;/i&gt;, 19 vols. (London and Paris, 1777–92), 19:98–99.</text>
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                <text>Simon–Henri Linguet was one of the most active and irascible old regime figures. Among his many careers, he was a lawyer (who was disbarred in 1775) and a journalist (who was forced to give up his newspaper and flee to England in 1776). Throughout his life, he remained both a resolute monarchist and an intemperate critic of the excesses of royal ministers, Parlementary magistrates, lawyers—anyone he considered to be exercising too much power. In this passage, from early 1789, he attacks the old regime nobility on behalf of the French "nation," by which he meant those who truly wanted to help their fellow countrymen, not merely to serve themselves (of which he accused the nobles).</text>
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                <text>Linguet, "Attack on the Nobility" from &lt;i&gt;Annales politiques&lt;/i&gt; (1789)</text>
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              <text>&lt;p&gt;Abuses&lt;/p&gt; &lt;p&gt;Abuses [in tax payment] . . . are defended by self-interest, influence, wealth and ancient prejudices which seem to be hallowed by time; but what are all these together compared with the common good and the necessity of the state?&lt;/p&gt; &lt;p&gt;These abuses oppress the wealth-producing, laboring class: the abuses of pecuniary privilege; exceptions to the general rule, and so many unjust; exemptions which only relieve one section of taxpayers by aggravating the condition of the others. . . .&lt;/p&gt; &lt;p&gt;The projects which the King intends to impart to you . . . . are neither doctrinaire nor novelties. They represent a summary of . . . the plans for the public good long contemplated by experienced statesmen and by the government itself. Some have been attempted in part and all seem to have the backing of the nation, but hitherto their complete implementation appeared impracticable because of the difficulty of reconciling a host of local customs, claims, privileges and conflicting interests.&lt;/p&gt; &lt;p&gt;To this end, His Majesty has first of all considered the various forms of administration which occur in those provinces without [local] Estates. In order that the distribution of taxation may cease to be unequal and arbitrary, He has decided to confide the task to the landowners and he has derived from the first principles of the monarchy the general plan of a graduated series of deliberative assemblies whereby the expression of the taxpayers' wishes and their observations on everything which concerns them will be transmitted from parish to district assemblies, thence to provincial assemblies and through them to the throne.&lt;/p&gt; &lt;p&gt;Next His Majesty brought all his personal attention to bear on establishing the same principle of uniformity . . . . in the distribution of the land tax. . . . He recognized that . . . the &lt;i&gt;vingtièmes &lt;/i&gt;[one-twentieth], instead of being assessed as they should be on all the land in his kingdom in true proportion to the value of the crop, suffer an infinity of exceptions which are tolerated rather than regarded as legitimate. . . . The revenue of this general tax, instead of providing the government with vital information about the produce of the kingdom and the relative wealth of each province, serve only to demonstrate the offensive inequality between their various contributions. . . .&lt;/p&gt; &lt;p&gt;His Majesty has decided to remedy these defects by applying the rules of a strictly distributive justice, by restoring the original intention behind the tax, and by raising it to its true value without increasing anyone's contribution (indeed granting some relief to the people), and finally by making every kind of privilege incompatible. The &lt;i&gt;vingtièmes&lt;/i&gt; will be replaced by a general land tax covering the whole area of the kingdom on a proportion of all produce, payable in kind where feasible, otherwise in money, and admitting of no exception, even the crown lands other than those resulting from the varying fertility of the soil and the varying harvests.&lt;/p&gt; &lt;p&gt;The lands of the [Roman Catholic] Church would necessarily be included in this general assessment which, to be fair, must include all land as does the protection for which it is the price. But in order that these lands should not be overburdened by continuing to pay the taxes collected to fund the debt of the clergy, the King, sovereign protector of the churches of his kingdom, has decided to provide for the repayment of this debt by granting the clergy the necessary authorization to make the repayment [by selling off feudal rights, etc.] . . . .&lt;/p&gt; &lt;p&gt;Complete freedom of the grain trade . . . with the one exception of deferring to the wishes of the provinces when any of them think it necessary temporarily to suspend export abroad. . . .&lt;/p&gt; &lt;p&gt;The King also proposes the abolition of the &lt;i&gt;corvée&lt;/i&gt; [forced labor on public highways] and the conversion of this excessively harsh exaction to a monetary contribution distributed more justly and spent in such a way that it can never be diverted to other purposes.&lt;/p&gt; &lt;p&gt;Internal free trade, customs houses removed to the frontiers, the establishment of a uniform tariff taking the needs of commerce into consideration, the suppression of several taxes which are harmful to industry or lead too easily to harassment and the alleviation of the burden of the &lt;i&gt;gabelle&lt;/i&gt; [the obligation to purchase salt from the state] (which I have never mentioned to His Majesty without his being deeply grieved that he cannot rid his subjects of it altogether). These, gentlemen, are so many salutary measures which enter into the plan upon which His Majesty will enlarge and which all conform to the principles of order and uniformity which are its basis.&lt;/p&gt;</text>
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              <text>1787-02-22</text>
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                <text>Jules Flammermont, &lt;i&gt;Remonstrances du Parlement de Paris au XVIIIe siècle,&lt;/i&gt; vol. 1 (Paris: Imprimerie Nationale, 1888–98), 189–98.</text>
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                <text>In 1783 Charles Alexandre de Calonne, a provincial noble, became royal finance minister. At first, he, like Vergennes, saw no need to rationalize the royal treasury or to appease the &lt;i&gt;Parlements&lt;/i&gt;. By 1786, however, the deficit had become so huge—one–sixth of the total royal budget—that Calonne knew that reforms—meaning more taxes, or at least more loans—could no longer be put off. To obtain the support of regional nobles for such changes, the King called an Assembly of Notables. At the opening session, on 22 February 1787, Calonne addressed the assembly and proposed a uniform tax across the kingdom, to be administered by provincial assemblies of nobles and other elites. In other words, a royal minister was now suggesting that taxation privileges should be replaced by a fiscal policy that would apply to all equally.</text>
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                <text>Calonne, "Programs of Reform," Address to Assembly of Notables (1787)</text>
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                <text>February 22, 1787</text>
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              <text>&lt;p&gt;Sire, I will confine myself to showing how M. Necker and his works must look strange and harmful to all the good administrators of the state.&lt;/p&gt; &lt;p&gt;M. Necker suggests that the state has always hidden statements of finances. He goes on to say that the Kings talked about it only in the preamble of edicts which he suggests have no authority at all by affirming that experienced men do not believe in it anymore. Finally he says that the Finance Minister's moral characteristics have become the Monarch's only guarantee. . . .&lt;/p&gt; &lt;p&gt;I suggest that Your Majesty pay more specific attention to these strange assumptions. It is said that twenty-thousand copies of the report are on the street now. So twenty-thousand French citizens, curious about Your Majesty's business, are told that the King's word means nothing in the preamble of edicts. It is said all over France that experienced men do not believe in the King's word anymore. Also, the Minister's moral characteristics represent the last safety for the State. No, Sire, I am not inspired by a feeling of flattery; nor by M. Necker's character. I am only inspired by an outstanding monarch with integrity. M. Necker has only obtained just and striking criticism on the improper and costly ways he borrowed money. He will not succeed in convincing the French people that he represents your only guarantee.&lt;/p&gt; &lt;p&gt;He will nourish unhappy people's malice by maintaining that a state in disorder does not deserve credit. Nevertheless, I am sure of the French people's patriotism and devotion. If in the last century events wore them out, this new reign has revitalized all feelings. The English example of publishing accounts concerns only a worried calculator and selfish people. To apply it to France is to insult French patriotism. In fact, the French are sentimentalists, confident and entirely devoted to their kings. Everything will be lost in France, Sire, if Your Majesty allows His ministers to imitate the English administration for which Your Majesty's ancestors have shown so many and just aversions. . . .&lt;/p&gt; &lt;p&gt;Without misleading Your Majesty, I affirm that, until now, the state has only been insulted by unhappy people. It is then new in our history when M. Necker tells the party, that he calls public opinion, that, under a good king, a monarchical friend of the people, that the Finance Minister has become the only hope, the only guarantee to the experts who observe the government. M. Necker will not terminate the damage done to the dignity of the throne.&lt;/p&gt;</text>
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                <text>Vergennes, "Mémoire contre Necker" (1781), in J.-L. Soulavie, ed., &lt;i&gt;Mémoires historiques et politiques du règne de Louis XVI,&lt;/i&gt; vol. 4 (Paris: 1801), 56–59.</text>
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                <text>In 1781, after the failure of two successive finance ministers, Turgot and then Necker, to reform the royal bureaucracy, and after the death of his politically astute first minister Maurepas, Louis XVI turned to a more conservative politician, Count Charles Gravier de Vergennes, to shore up his support at court and with the &lt;i&gt;Parlements&lt;/i&gt;. Vergennes was, for several years, quite successful, partly by blaming the monarchy’s woes on the now–departed reformers. In this pamphlet, Vergennes attacks Necker and denies the need for any reforms or limits on royal power.</text>
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                <text>Vergennes, "Memorandum against Necker" (1781)</text>
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              <text>&lt;p&gt;Having devoted all my time and my strength in the service of YOUR MAJESTY since you appointed me to this position, it is important for me to give you some public explanations concerning the success of my works and the actual state of the Finances.&lt;/p&gt; &lt;p&gt;I would have renounced to the satisfaction of . . . explaining my behavior, if I had not thought that by doing so, all this [information] could have been very useful to YOUR MAJESTY's affairs. Such an institution, if it became permanent, would be the source of the most important advantages because the obligation to publicly show his administration would influence a Finance Minister from the first steps in his career. Darkness and obscurity favor nonchalance. . . . This report would also allow each of the people—who are part of YOUR MAJESTY's Councils—to study and follow the situation of the Finances. . . . Such an institution could have the greatest influence on public confidence.&lt;/p&gt; &lt;p&gt;In fact, if one fixes his attention on the huge credit England enjoys, and which constitutes their main strength in war, it would be impossible to attribute it entirely to the nature of its Government. Because whatever the authority of the French Monarch is, his interests will always depend on fidelity and justice. . . .&lt;/p&gt; &lt;p&gt;Another reason for the great credit of England is the public notoriety to which the state of Finances is submitted. Each year this state is presented to the Parliament, then it is printed. And all the lenders who regularly know the proportion that is maintained between incomes and expenses are not troubled by suspicions and fanciful fears, which are always part of darkness.&lt;/p&gt; &lt;p&gt;In France, the state of Finances has always been a mystery. If sometimes somebody talked about it, it was only in the preambles of Edicts, and always when money had to be borrowed. But these words, too often the same to be true, have necessarily lost their authority, and men of experience only believe in it because of the moral nature of the Finance Minister. It is important to found confidence on more solid bases. . . .&lt;/p&gt; &lt;p&gt;The sovereign of a kingdom such as France can always, when he wants, maintain the balance between ordinary expenses and incomes. The reduction of expenses—which is always the wish of the public—belongs to the King. When circumstances require, only he has the power to increase taxes. But the most dangerous, as well as the fairest of resources, is to blindly look for some temporary aid, and to borrow either through increases of income or through savings.&lt;/p&gt; &lt;p&gt;Such an Administration, which seduces because there seems to have no more immediate problems, only increases difficulties and leads to the precipice. On the other hand, a more simple and frank behavior would multiply the means of the Sovereign and would save him forever from any kind of injustice.&lt;/p&gt; &lt;p&gt;It is then a great view of Administration from YOUR MAJESTY to have been allowed to give a public report on the state of your Finances. And I wish, for the happiness and the strength of the Kingdom, that this happy institution is not temporary. What is there to fear from such a report if [you] . . . make expenses proportional to incomes, and guarantee lenders, every time the needs of the State require their confidence!&lt;/p&gt;</text>
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              <text>1781-00-00</text>
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                <text>Jacques Necker, &lt;i&gt;Compte rendu au Roi&lt;/i&gt; (Geneva: Duvillard, 1781), 1–3.</text>
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                <text>Unlike the British, where the crown’s finance minister gave an annual report to Parliament, the French royal treasury’s accounts were a closely guarded secret. Yet Louis XVI’s second finance minister, Jacques Necker, a Swiss banker, who claimed to be more attuned to the benefits of public confidence than to palace intrigue at court, thought the crown would be better able to raise funds if it were to issue a public report of its budget, and to this end he wrote and had published 100,000 copies of his &lt;i&gt;Account to the King &lt;/i&gt;in 1781. He hoped this report would win support for reforms among the Parlementary magistrates and other regional elites; however, the result was the opposite—Necker was dismissed again, preventing once again any public discussion of the disastrous state of the royal finances. This excerpt comes from the introduction to Necker’s report.</text>
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                <text>Necker, "Account to the King" (1781)</text>
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              <text>&lt;p&gt;To know whether it is worthwhile creating municipalities in those cantons of France where they do not exist, whether those already in existence need to be improved or changed, and how to create them if deemed necessary, it is not necessary to look at the origin of &lt;i&gt;municipal administrations&lt;/i&gt;, recount the historical vicissitudes they have undergone, or even enter into great detail on their various forms today. It has become much too common a practice when making serious decisions, to resort to examining past examples of what our ancestors did during their times of ignorance and barbarism. This methodology only serves to mislead justice by presenting a multiplicity of seemingly authoritative facts. It also has a tendency to result in the prince's disgust with his most important functions, because he is convinced that he needs to be prodigiously knowledgeable if he wants to be able to fruitfully and gloriously discharge his duties. However, it is really only a matter of thoroughly understanding and carefully weighing the rights and interests of men. Because in fact these rights are not very numerous, the science of their study is very narrow in scope and it does not require long hours to have become very knowledgeable. Nor is it beyond the capabilities of any able man. To understand these rights, one need merely apply the principles of justice that each of us bears in our heart, and the intimate conviction of our own feelings. . . . &lt;/p&gt; &lt;p&gt;This &lt;i&gt;nation&lt;/i&gt; is large. Its obedience is not enough in itself . . . one must also be sure that it can be effectively led. In order to do so, it seems that it is necessary to know, in fairly great detail, the nation's situation, its needs, and its capabilities. This information would no doubt be more useful than any historical overview. . . .&lt;/p&gt; &lt;p&gt;Sire, the root of the problem is that your nation has no &lt;i&gt;constitution&lt;/i&gt;. It is a society composed of diverse, poorly united orders, and of a people with very few social ties between them. Consequently, each individual is occupied only with his own individual interests, and almost no one can be bothered to fulfill his duties or to understand his relationship to others. The result is this continuous war of claims and ventures that reason and mutual understanding can never settle, obligating Your Majesty to decide everything, either personally or through your agents. Everyone awaits your specific orders before contributing to the public good, before respecting others' property, or sometimes even before making use of his own. You are forced to decree on everything, in most cases by specific acts, whereas if the integral parts of your kingdom had a regular organization and identified relationships, you would be able govern by issuing general laws, as God does.&lt;/p&gt; &lt;p&gt;Your kingdom is made up of &lt;i&gt;provinces&lt;/i&gt;. These provinces are composed of cantons or districts (&lt;i&gt;arrondissements&lt;/i&gt;) which, depending on the province, are called &lt;i&gt;bailliages&lt;/i&gt;, &lt;i&gt;élections&lt;/i&gt;, &lt;i&gt;vigueries&lt;/i&gt; or some other name. These districts are formed by a certain number of towns and villages. These &lt;i&gt;towns&lt;/i&gt; and &lt;i&gt;villages&lt;/i&gt; are inhabited by families that own these lands that yield produce, provide for the livelihood of the inhabitants, furnish the revenues from which salaries are paid to those without land, and pay the taxes reserved for public expenditures. Finally, these families are made up of individuals who have many duties to fulfill towards one another and towards society . . . duties based on the benefits they have received and which they continue to receive daily.&lt;/p&gt; &lt;p&gt;But these &lt;i&gt;individuals&lt;/i&gt; are rather poorly educated regarding their duties within the family, and not educated at all regarding those duties which connect them to the State.&lt;/p&gt; &lt;p&gt;&lt;i&gt;Families&lt;/i&gt; themselves are barely aware that they depend on this State to which they belong . . . they have no idea of the nature of their relationship to it. They believe that when the authorities levy the taxes required to maintain public order, it is nothing more than the law of the strongest, and the only reason for them to obey is that they are powerless to resist. As a result, everyone seeks to cheat the authorities and to pass his welfare costs on to his neighbors. Income is hidden and can only be partially uncovered by means of a kind of inquisition that makes it appear that Your Majesty is at war with his people. And although it only seems like a war, it is still detrimental, with dire consequences, and with the result being that no one has an interest in supporting the government. And anyone who sides with the government is viewed with hostility. There is no public spirit because there is no visible or identifiable common interest, nor do these divided members of villages and towns have any greater ties to the districts where they live. They disagree on all of the public works that might be necessary. &lt;/p&gt; &lt;p&gt;The same divisions exist between the provinces themselves, and between the provinces and the realm as a whole.&lt;/p&gt; &lt;p&gt;However, some of these provinces do have a constitution of a sort, with assemblies and a kind of public will, known as the &lt;i&gt;Pays d'Etats&lt;/i&gt;. But since these Estates are composed of &lt;i&gt;orders&lt;/i&gt; which have very diverse claims and which have very different interests between themselves and between them and the nation, these Estates are still far from able to bring about all the improvements needed by the provinces in the administrative areas where they are located.&lt;/p&gt; &lt;p&gt;These local 'half-estates' are perhaps harmful in that the provinces that have them are less aware of the need to implement reform. But Your Majesty can lead them to recognize what is needed by giving those provinces without constitutions an even more organized constitution than those which currently take pride in their &lt;i&gt;Pays d'Etats&lt;/i&gt;. Sire, by setting an example by means of your power and authorization you can entice them to want to change the defects of their present system.&lt;/p&gt; &lt;p&gt;This divisive mindset vastly increases the work of your servants and of Your Majesty, and necessarily and prodigiously diminishes your power. To dispel this attitude, it must be replaced with a spirit of order and union that would mobilize your nation's forces and means for the common good, placing them together under your direct control and making them easy to lead. A plan would be required that would tie individuals to their families, families to their village or town, towns and villages to their district, districts to their province, and finally provinces to the state. This plan would tie by the binds of mandatory education, by obvious common interests, by making everyone aware of those interests, and by discussing and complying with the plan. . . .&lt;/p&gt; &lt;p&gt;&lt;i&gt;On How to Prepare Individuals and Families to Enter Effectively into a Well-Constituted Society&lt;/i&gt;&lt;/p&gt; &lt;p&gt;Sire, the first and perhaps most important of all the institutions which I believe necessary, which would seem to me the most fitting to immortalize Your Majesty's reign, and which would have the greatest influence on the kingdom as a whole, would be the creation of a &lt;i&gt;National Education Council.&lt;/i&gt; This council would be responsible for academies, universities, secondary schools, and elementary schools.&lt;/p&gt; &lt;p&gt;Mores are a nations most important bond, and they are primarily based on the education received, starting in childhood, which deals with all of a man's obligations to society. It is astonishing that this knowledge is so rudimentary. There are methods and institutions for training grammarians, surveyors, doctors, and painters, but there are none for training citizens. This would not be the case if national education was under the direction of one of Your Majesty's councils, if it aimed at serving the public interest, and if it followed your uniform principles.&lt;/p&gt; &lt;p&gt;This council would not need to be very large, because it too would need to be of one mind. Accordingly, standard textbooks would be commissioned in accordance with a master plan, written in such a way that one would lead logically to another. Also, the study of each &lt;i&gt;citizen's duties&lt;/i&gt;, as a member of a family and the state, would serve as the basis for all other studies, which in turn would be prioritized according to their usefulness to society.&lt;/p&gt; &lt;p&gt;Literary bodies would serve this council by supervising all educational policy. Currently, these literary bodies tend only to create scholars, poets, and men of wit and taste. Those unable to aspire to these goals are abandoned and amount to nothing. A new system of education, which only Your Majesty's total authority could establish and which would be seconded by a very well-chosen council, would lead to the formation, among all classes of society, of virtuous and useful men, just souls, pure hearts, and zealous citizens. Those among them who could and would devote themselves particularly to the sciences and the fine arts would be diverted from frivolous matters by the importance of the basic principles which they had received, and would approach their work with a more vigorous and steady character. Both individual as well the national taste itself would improve . . . becoming more serious and more elevated but, above all, more concerned with honorable things. This would be the fruit of having uniform patriotic attitudes that the education council would disseminate through all the teaching given to the young.&lt;/p&gt; &lt;p&gt;At present there is but one type of instruction that has any uniformity: &lt;i&gt;religious instruction&lt;/i&gt;. And even this is not completely uniform. Textbooks vary from one diocese to another; the Paris catechism is not the same as the Montpellier catechism, and neither is identical to that of Besançon. This diversity of textbooks is unavoidable in an educational system that has several independent heads. The education organized by your council would not have that drawback, which would be all the more necessary in that religious instruction is limited to heavenly things. This education is not sufficient for citizens to demonstrate morality to one another, and especially between different groups of citizens. The proof of this lies in the multitude of issues arising every day in which Your Majesty sees one part of your subjects seeking to upset another through the use of &lt;i&gt;exclusive&lt;/i&gt; &lt;i&gt;privileges&lt;/i&gt;. The result is that your Council is forced to suppress these requests and proscribe the pretexts they invoke as unjust.&lt;/p&gt; &lt;p&gt;Sire, your kingdom is of this world. It is your subjects' conduct, towards one another and towards the state, which Your Majesty is obliged to watch over for the sake of your conscience and the welfare of your crown. I do not wish to place any obstacle in the way of that instruction which has a higher cause, and which already has completely established rules and ministers . . . quite the contrary. However, I do not believe I can propose anything more advantageous for your people, more conducive to the maintenance of peace and good order and to the encouragement of all useful works, more fitting to endear your authority and your person more every day to your subjects, than to provide them all with an education which clearly shows them their obligations towards society and towards your power which protects it, the duties which these obligations impose upon them, and their interest in fulfilling these duties both for the public good as well as their own. This moral and social instruction requires textbooks written expressly for the purpose, in cooperation with others, and with great care, and also requires a schoolmaster in each parish who will teach these texts to the children, along with reading, writing, arithmetic, measurement, and the principles of mechanics.&lt;/p&gt; &lt;p&gt;More learned instruction, progressively incorporating the knowledge necessary for those citizens whose position requires more extensive enlightenment, would be taught in the secondary schools. But always in accordance with the same principles, more fully developed according to the functions that each student's rank requires them to fill in society.&lt;/p&gt; &lt;p&gt;Sire, if Your Majesty approves this plan, I shall submit for your consideration a &lt;i&gt;special memorandum&lt;/i&gt; containing the relevant details. But I dare to say that ten years from now your nation will be unrecognizable. That by virtue of its intelligence, its good customs, its enlightened zeal for your service and for that of the country, your nation would be infinitely superior to all other peoples past or present. Children who are now ten years old would then be men of twenty, prepared for the State, attached to their homeland, submissive to authority. This would not be from fear but by reason, they would be supportive of their fellow citizens and accustomed to knowing and respecting the justice that is the basic foundation of any society.&lt;/p&gt; &lt;p&gt;Such men will behave well within their families, and will doubtless raise families that will be easy to govern in their villages. &lt;/p&gt;</text>
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                <text>Gustave Schelle, ed., &lt;i&gt;Oeuvres de Turgot&lt;/i&gt;, 4 vols. (Paris: F. Alcan, 1913Ð23), 4:568Ð628.</text>
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                <text>In 1774, on the accession of Louis XVI, Anne–Robert–Jacques Turgot was named Controller–General of Finances. In this position, he also became responsible for administrative policies relating to taxation, the economy, and local government. With his recent experience as an intendant in mind, Turgot directed his secretary (the economist, Pierre–Samuel Dupont de Nemours) to draft a long memorandum diagnosing the problems of provincial administration and outlining the plans for national regeneration that the controller general intended to submit to the King. Although this &lt;i&gt;Mémoire sur les Municipalitiés&lt;/i&gt; was written in 1775, Turgot fell from power before it could be presented to Louis XVI . However, its arguments exercised a powerful influence on administrative thinking in the remaining years of the old regime.</text>
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                <text>Turgot, "Memorandum on Local Government" (1775)</text>
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                <text>https://chnm.gmu.edu/revolution/d/255/</text>
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              <text>&lt;p&gt;The main fruit you will get from the study of our History will not be to convince you that your authority is absolute. Instead, it will be to know its purpose, its measure and its rule. You will also learn—through the experience of centuries—that . . . the most independent Sovereignty is like all human matters. It is conserved through good use, changed by abuse and destroyed if used wrongly. . . .&lt;/p&gt; &lt;p&gt;Indeed, to reign does not mean to be delighted, it rather means to delight others; it means to provide them with the benefits of Nature and to defend society against its own injustice as well as against its neighbors. . . . To govern a State implies to ensure men with all the advantages the Author of Nature attributed to the establishment of Societies, and this through steady and regular rules. The choice and the enforcement of these rules is what we call Public Administration, and we refer to Public Law as the science that teaches the principles of this administration and the Laws that are responsible for guiding it. . . .&lt;/p&gt; &lt;p&gt;Through comparisons, you will be convinced of the inalienable rights of humanity, these same rights are the true and fundamental principles of all societies and represent the dedicated outlines of all human Laws. After examining the nature of the Government throughout our history, you will then look for the one that should always exist so that Kings are powerful and Peoples free and happy. You will notice that the Public Law of a Nation can never be arbitrary, because natural Law is the base of it. Art can always improve its tools, but can never change its principles or invert its end.&lt;/p&gt;</text>
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              <text>1773-00-00</text>
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                <text>Jacob-Nicolas Moreau, &lt;i&gt;Leçons de Morale, de politique et de droit public &lt;/i&gt;(Versailles: De l'imprimerie du Département des affaires étrangères, 1773), 15–16, 21–26, 49, 76–80, 139–48.</text>
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                <text>Jacob–Nicolas Moreau wrote his "lessons of morality, politics and law" for the instruction of the Dauphin. Throughout the 200–page book, Moreau defends the power of the King to rule France without opposition. In this passage, he emphasized that the current King must be actively involved in governing and could no longer inspire respect from his subjects merely by occupying the throne, as had monarchs in earlier times. Furthermore, Moreau wrote, only an active King could defend order and thus preserve the liberty of his people.</text>
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                <text>Moreau, "Principles of Monarchy" (1773)</text>
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              <text>&lt;p&gt;One owes this much justice to public men who have benefited their own age, to consider the point from which they started in order to perceive more clearly the changes they wrought in their country. Posterity owes them eternal gratitude for the examples they gave, even though such examples have been surpassed. Such lawful glory is their only reward. It is certain that the love of such glory inspired Louis XIV, at the time of his taking the government into his own hands, in his desire to improve his kingdom, beautify his court and perfect the arts.&lt;/p&gt; &lt;p&gt;Not only did he impose upon himself the duty of regularly transacting affairs with each of his ministers, but any well-known man could obtain a private audience with him and any citizen was free to present petitions and projects to him. The petitions were first received by a master of requests who wrote his recommendations in the margin; and they were then dispatched to the ministerial offices. Projects were examined in council if they were thought worthy of such attention, and their authors were on more than one occasion admitted to discuss their proposals with the ministers in the king's presence. There was thus a channel between the throne and the nation which existed notwithstanding the absolute power of the monarch.&lt;/p&gt; &lt;p&gt;The city of Paris was very far from being what it is today. The streets were unlighted, unsafe and dirty. It was necessary to find money for the constant cleaning of the streets, for lighting them every night with five thousand lamps, completely paving the whole city, building two new gates and repairing the old ones, keeping the permanent guard, both foot and mounted, to ensure the safety of the citizens. The king charged himself with everything, drawing upon funds for such necessary expenses. In 1667 he appointed a magistrate whose sole duty was to superintend the police. Most of the large cities of Europe have imitated these examples long afterwards, but none has equaled them. There is no city paved like Paris, and Rome is not even illuminated.&lt;/p&gt; &lt;p&gt;From 1661 the king was ceaseless in his building at the Louvre, Saint-Germain and the Versailles. Following his example private individuals erected thousands of dwellings in Paris as magnificent as they were comfortable. Their number increased to such an extent that in the environs of the Palais-Royal and St. Sulpice two new towns sprang up in Paris, both vastly superior to the old. It was about this time that those magnificent spring carriages with mirrors were invented, so that a citizen of Paris could ride through the streets of that great city in greater luxury than the first Roman triumvirs along the road to the Capitol. Inaugurated in Paris, the custom soon spread throughout the whole of Europe, and, become general, it is no longer a luxury.&lt;/p&gt; &lt;p&gt;The suppression of dueling was one of the greatest services rendered to the country. Formerly such duels had been sanctioned by kings, even by parliament and by the Church, and though forbidden since the days of Henry IV, the pernicious practice was more prevalent than ever. The famous combat of 1663, when eight combatants were engaged, determined Louis XIV to pardon such duels no longer. His well-timed severity gradually reformed the nation and even neighboring nations who conformed to our wise customs after having copied our bad ones.&lt;/p&gt; &lt;p&gt;Legislator of his people, he was no less so of his armies. It is astonishing that before his time the troops had no uniform dress. It was he who in the first year of his administration decreed that each regiment should be distinguished by the color of their uniform, or by different badges—a regulation which was soon adopted by all other nations. It was he who organized the brigadiers and gave the king's household troops the status they hold at the present day. He formed a company of musketeers and fixed the number of men for the two companies at five hundred.&lt;/p&gt; &lt;p&gt;It will be seen by this cursory glance what great changes Louis XIV brought about in the state; and that such changes were useful since they are still in force. His ministers vied with each other in their eagerness to assist him. The details, indeed the whole execution of such schemes was doubtless due to them, but his was the general organization. There can be no shadow of doubt that the magistrates would never have reformed the laws, the finances of the country would not have been put on a sound basis, nor discipline introduced into the army, nor a regular police force instituted throughout the kingdom; there would have been no fleets, no encouragement accorded to the arts; all these things would never have been peacefully and steadily accomplished in such a short period and under so many different ministers, had there not been a ruler to conceive of such great schemes, and with a will strong enough to carry them out.&lt;/p&gt; &lt;p&gt;Every king who loves glory loves the public weal; about 1698 he commanded each comptroller to present a detailed description of his province for the instruction of the Duke of Burgundy. By this means it was possible to have an exact record of the whole kingdom and a correct census of the population.&lt;/p&gt;</text>
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              <text>1756-00-00</text>
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                <text>Voltaire, &lt;i&gt;The Age of Louis XIV,&lt;/i&gt; translated by W. F. Flemming, 2 vols. (London: E. R. Dumont, [1756] 1901), 2:320–33.</text>
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                <text>François–Marie Arouet, who wrote under the name Voltaire, was both the best–known and most tireless advocate of the Enlightenment and also a close associate of several European kings and many French aristocrats. In his widely read history, &lt;i&gt;The Age of Louis XIV&lt;/i&gt;, he exalted the achievements of the Bourbon monarchy, which had brought such glory and honor to France. In this passage, Voltaire lauds the reforms Louis XIV made in the royal government, implying that such reforms might again be useful in advancing France’s greatness.</text>
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                <text>Voltaire, "Internal Government" (1756)</text>
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                <text>1756</text>
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              <text>&lt;p&gt;24 August 1774.&lt;/p&gt; &lt;p&gt;Sire,&lt;/p&gt; &lt;p&gt;I could have wished to have detailed the reflections that are suggested to me by the present posture of the finances, but time will not permit me. I reserve myself for a more ample explanation, when I shall have obtained more accurate information. In the present moment, I confine myself, Sire, to call to your recollection three ideas:&lt;/p&gt; &lt;p&gt;No national bankruptcy.&lt;/p&gt; &lt;p&gt;No increase of taxes.&lt;/p&gt; &lt;p&gt;No new loans.&lt;/p&gt; &lt;p&gt;No bankruptcy—neither avowed nor disguised under compulsory reductions.&lt;/p&gt; &lt;p&gt;No increase of taxes—the reasons for this measure Your Majesty will find in the situation of your people, and still more in your own heart.&lt;/p&gt; &lt;p&gt;No new loans—for every loan, by diminishing the amount of the free revenue, necessarily produces at last a bankruptcy, or an increase of taxes. In a period of peace, money should not be borrowed, unless to liquidate old debts, or to discharge others bearing a higher interest.&lt;/p&gt; &lt;p&gt;To obtain these three points there is but one method, that of reducing the expenditure below the receipt, and so much below it as to leave twenty millions [&lt;i&gt;livres&lt;/i&gt;] every year for the redemption of former debts. Without this precaution, the first cannonball that is fired will force the state to a public bankruptcy.&lt;/p&gt; &lt;p&gt;Where to retrench? Every department will maintain, that, as far as relates to itself, there is scarcely a single expenditure that is not indispensable. The reasons alleged may be very good, but . . . must give way to the irresistible necessity of economy.&lt;/p&gt; &lt;p&gt;It is this necessity then that calls upon Your Majesty to oblige each department to consult the Minister of Finances. It is indispensable that he should be allowed to discuss with each, in Your Majesty's presence, the degree of necessity of proposed expenses. Above all, it is requisite, Sire, when you have thus fixed upon the funds of each department, that you should forbid him who is charged with it to engage any new expense without having first consulted the Minister of Finance on the means of supplying it. Without this [measure], each department will load itself with debts, which will still be the debts of Your Majesty; and the person directing the finances will never be responsible for any correspondence between the expenditure and the receipt. . . .&lt;/p&gt; &lt;p&gt;A hope may be indulged, that, by the improvement of agriculture, by the suppression of abuses in the collection of the revenue, and by a more equal distribution of the taxes, the people may be sensibly relieved, without greatly diminishing the public income, but, unless economy is adopted first, no reform will be possible, for there is no reform which does not involve the risk of some interruption in the collection of funds and one must expect a multiplicity of embarrassments, which will be created by the man.&lt;/p&gt;</text>
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              <text>1774-08-24</text>
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                <text>Jean-Louis Soulavie,&lt;i&gt; Historical and Political Memoirs of the Reign of Lewis XVI from His Marriage to His Death, Translated from the French...in Six Volumes...,&lt;/i&gt; vol. 3 (London: G. and J. Robinson, 1802), 423-438.</text>
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                <text>In 1774, the newly ascendant Louis XVI appointed as his minister of finance a pro–Enlightenment economist and administrator named Anne–Robert–Jacques Turgot, a baron from a noble family with many generations of service to the kings of France. In office, Turgot sought to implement many reforms of the royal treasury. In this passage, he informs the King of the debts he has discovered in the royal treasury and proposes reforming fiscal policy by cutting expenditures and more equitable taxation—without considering whether or not this will be acceptable to the &lt;i&gt;Parlements&lt;/i&gt;.</text>
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                <text>Turgot, "Letter to the King on Finance" (1774)</text>
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                <text>August 24, 1774</text>
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              <text>&lt;p&gt;11 August 1764&lt;/p&gt; &lt;p&gt;Sire,&lt;/p&gt; &lt;p&gt;The magistracy of your kingdom has been continuously resented by those who have undertaken to change the principles of government. At this moment, your &lt;i&gt;parlement &lt;/i&gt;is undergoing cruel proof of this. Brittany has exemptions and immunities which have never been touched, consecrated by the most authentic titles. They form a law similar to the common law of the kingdom, which was peacefully enforced until recently. &lt;/p&gt; &lt;p&gt;The administration of Saint Louis [IX], the decisions of the Estates-General at the beginning of the thirteenth century, and the rulings of 1355, 1560, and 1576, allow little doubt that under the common law of France the consent of the three orders in the assembly of the Estates-General is required to establish or prorogate taxes. . . .&lt;/p&gt; &lt;p&gt;Sire, your &lt;i&gt;parlement&lt;/i&gt;, trustee of the laws of the kingdom and guardian of the provinceÕs exemptions and freedoms, has not been able to simply watch them come under attack without calling for Your MajestyÕs justice against this abuse of his authority.&lt;/p&gt; &lt;p&gt;Bound by oath to this precious duty, it can not maintain a guilty silence when the law is being broken. In a monarchical state, it is the preservation of the law which guarantees the security of the monarch and his subjects. This form of government, more perfect than all others, assures that a prince like Your Majesty who wishes to reign in accordance with the laws, will receive the obedience and love of his subjects. Quite unlike despots who recognize no other law than that of their own will, Your Majesty has nothing to fear from these resolutions inspired by tyranny. His will is always in harmony with the law that his people have voluntarily received, consequently the peopleÕs will shall always reflect that of his majesty. . . .&lt;/p&gt; &lt;p&gt;We cannot keep it from you Sire. For a long time now, there has been those working to subjugate a free province of your fortunate realm. The constitution is being undermined and overturned. Everywhere limitations are being placed on the exemptions and freedoms which you yourself enlist us to preserve. The mayors and city representatives to the estates, elected from time immemorial by free vote in the community, can now only be elected with the approval of your commissioners. These commissioners must now also approve the choice, previously made freely by the province, of the men entrusted to distribute and collect the subscribed taxes. Finally, by a surprising order of your council on 12 October 1762, the estates were crushed by destroying their essential and original institution.&lt;/p&gt; &lt;p&gt;A decision which, though couched in no legal form, discounts all titles and customs, rulings and constitutions, common law and national law. A decision which, without any exemptive clause, contradicts and abrogates the oldest and wisest laws, and cannot but be regarded as having been falsely defended to Your Majesty. Sire, in general such is the administration whose members had the temerity to assure you that the province was satisfied. &lt;/p&gt;</text>
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              <text>1764-08-11</text>
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                <text>A. Le Moy,&lt;i&gt; Remonstrances du Parlement de Bretagne du dix-huitième siècle&lt;/i&gt; (Paris: Champion, 1909) 86Ð&lt;i&gt;95.&lt;/i&gt;</text>
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                <text>Particularly vocal in its resistance to the financial edicts of 1763 was the &lt;i&gt;Parlement&lt;/i&gt; of Rennes, which had jurisdiction in the province of Brittany. A series of "remonstrances," issued by this court between 1763 and 1765, reveal the conflict between the parlementarians and the crown. At first, the magistrates merely protested the proposed new taxes, but when several of them were arrested for defying the King’s orders, the rest argued that they had a collective obligation to protest royal decrees that, in their view, violated the traditional "liberties" of the region. The Breton magistrates later voiced opposition to the crown’s efforts to remove them and in their place seat a new, more docile court. Particularly infuriating to the magistrates were the machinations of the regional governor, the Duke d’Aguillon, who came from a long–standing, aristocratic Breton family, who therefore saw as rivals the "robe" nobles of the &lt;i&gt;parlement&lt;/i&gt;. D’Aguillon tried to discredit Louis René Caradeuc de La Chalotais, the public prosecutor loyal to the &lt;i&gt;parlement&lt;/i&gt;, by accusing him of sending threatening letters to the King. Here we see an effort by the Breton &lt;i&gt;Parlement&lt;/i&gt; to stand up for its rights.</text>
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                <text>&lt;i&gt;Parlement&lt;/i&gt; of Brittany</text>
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                <text>August 11, 1764</text>
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              <text>&lt;p&gt;The desire to ease the burdens placed on the people is too praiseworthy in a sovereign and conforms so much with the wishes of your &lt;i&gt;parlement,&lt;/i&gt; that the latter could never conceive of dissuading Your Majesty from such a noble and legitimate goal.&lt;/p&gt; &lt;p&gt;But when projects, with such pleasant prospects, lead to real and increased injustices and even imperil the constitution and the tranquility of the state, it is our faithful duty, without seeking to place obstacles in the way of your beneficence, to establish laws against the imprudent efforts being made to commit Your Majesty to a course of action whose pitfalls and dangers have been concealed from you. . . .&lt;/p&gt; &lt;p&gt;Your &lt;i&gt;parlement&lt;/i&gt; understood that the edict substituting a universal, indefinite, and perpetual land tax for the &lt;i&gt;corvée&lt;/i&gt;, under the guise of the apparent relief it offers the people, could at first glance have seemed a beneficent act inspired by love of humanity. But at the same time, Sire, your &lt;i&gt;parlement&lt;/i&gt; was sure that a more careful examination of the edict would reveal to Your Majesty that it represents a policy burdensome even for those whom you wish to help, and contrary to the sense of justice that motivates you.&lt;/p&gt; &lt;p&gt;Justice, Sire, is the first duty of kings. Without it, the rarest of virtue can produce the most unfortunate of results. It is justice that determines the true value of royal actions, and once it has left its mark on a reign, that monarch will forever be revered.&lt;/p&gt; &lt;p&gt;The first rule of justice is to preserve for every man that which belongs to him. This is the fundamental rule of natural law, as well as of the law of nations and of civil government. It is a rule that consists not only of maintaining property rights, but also of preserving personal rights, in addition to those which derive from the prerogatives of birth and Estate.&lt;/p&gt; &lt;p&gt;From this rule of law and equity it follows that any system designed to create an equality of duties between men, even under the guise of humanity and benevolence, would tend to destroy those distinctions that are necessary to a well-ordered monarchy, and quickly result in disorder. The inevitable result of absolute equality would be the overthrow of civil society, which is maintained in harmony only through the hierarchy of power, authority, precedence, and distinction which keeps each man in his place and protects all states of being from confusion.&lt;/p&gt; &lt;p&gt;This social order is not only essential to the practice of every sound governmentÑit has its origin in divine law. The infinite and immutable wisdom obvious in the universe established an unequal distribution of strength and character, necessarily resulting in inequality in the conditions of men within the social order. Despite the best efforts of the human mind, this 'universal law' is found in every realm, in turn maintaining the order that preserves it. . . .&lt;/p&gt; &lt;p&gt;In the assembly created by these different orders, &lt;i&gt;all the people of your kingdom are your subjects&lt;/i&gt;, and all must contribute to the needs of the state. But general order and harmony must be upheld even in this contribution. The personal responsibility of the clergy is to fulfill all the functions relating to education and religion and to aid the unfortunate through alms. The noble devotes his life to the defense of the state and assists the sovereign by providing council. The last class of the nation, which cannot render such distinguished service to the state, fulfills its obligation through taxes, industry and physical labor. . . .&lt;/p&gt; &lt;p&gt;These institutions were not formed by chance, and time cannot change them. To abolish them, the whole French constitution would have to be overturned. . . .&lt;/p&gt; &lt;p&gt;In freeing the last class of citizens from the &lt;i&gt;corvée&lt;/i&gt; that it has been subject to until now, the edict transfers the burden to the two orders of the state which have never had to pay it. There will no longer be any difference between your subjects. The noble and the cleric become subject to the &lt;i&gt;corvée&lt;/i&gt; or the tax that replaces the &lt;i&gt;corvée&lt;/i&gt;, which amounts to the same thing.&lt;/p&gt; &lt;p&gt;Sire, this is not a struggle between rich and poor, as some have tried to convince you. It is a governmental question, and a most important one, since it is a matter of knowing whether all your subjects can or should be treated identically, and whether differences in conditions, ranks, titles and precedence should cease to be acknowledged. . . .&lt;/p&gt; &lt;p&gt;It was the descendants of those ancient knights who placed or kept the crown on the head of Your Majesty's forefathers. It was these noble descendents, poor and virtuous, who, for so many centuries shed their blood for the extension and defense of the monarchy, and who, with another kind of magnanimity, have neglected their own fortunes or spent them in order to dedication themselves entirely to the public good. The revenues of these pureblooded nobles are limited to the modest yield of the lands inherited from their fathers which they cultivate with their own hands, often without the help of any servants other than their children. Gentlemen such as these could be exposed to the humiliation of seeing themselves dragged off to the &lt;i&gt;corvée&lt;/i&gt;! . . .&lt;/p&gt; &lt;p&gt;Consequently, in reflecting on the law and the constitution of this state, Your Majesty will no longer doubt that this plan, against which Your&lt;i&gt; parlement&lt;/i&gt; protests only so that it may fulfill its duty, clearly leads to the annihilation of the time-honored exemptions for the nobility and the clergy, to the confusion of Estates, and to the subversion of the monarchy's constitutional principles.&lt;/p&gt; &lt;p&gt;&lt;i&gt;Parlementary Argument against the Edict Suppressing the Guilds presented to the King at the &lt;/i&gt;lit de justice&lt;i&gt; [seat of justice] of 12 March 1776&lt;/i&gt;&lt;/p&gt; &lt;p&gt;Liberty is without doubt the principle of all actions, it lies at the core of each Estate, and, above all, it is the life force and primary impetus of commerce. But Sire, this belief, so common today and which is heard from one end of the kingdom to another, must not be understood to mean unlimited liberty that knows no other law than its own vagaries, and acknowledges no rules beyond its own. This kind of liberty is nothing more than a veritable independence which would soon be transformed into unfettered license, opening the door to every abuse. This source of wealth would then become a source of destruction, a source of disorder, an occasion for fraud and plunderÑthe inevitable result being the total annihilation of the arts and of artisans, of confidence and of commerce. . . .&lt;/p&gt; &lt;p&gt;Sire, your subjects are divided into as many different bodies as there are Estates in the kingdom: the clergy, the nobility, the high courts and lower tribunals, the officers attached to these tribunals, the universities and academies, the banks and commercial companies. In every part of the state there are bodies that can be seen as links in a great chain, the first link of which is in the hands of Your Majesty as head and sovereign administrator of all that constitutes the body of the nation.&lt;/p&gt; &lt;p&gt;The very idea of destroying this precious chain should be appalling. The corporations of merchants and artisans form a necessary part of this indivisible whole which contributes to the general security of the realm. Sire, because independence is a defect in the political constitution and men are always tempted to abuse liberty, the law has instituted corporations, created guilds, and established regulations. The law has wished to prevent fraud of all kinds and to remedy all abuses. The law watches equally over the interest of the buyer and the seller; it maintains mutual confidence between the two; it is, so to speak, under the guarantee of the public trust that allows the merchant to display his merchandise before the customer and for the customer to receive it with confidence from the merchant. Guilds can be considered as so many small republics occupied solely with the general interest of all its members. And if it is true that the general interest results from the merging of the interests of each individual, it is equally true then that each member, in working for his own personal advantage, works necessarily, even without wishing to, for the true benefit of the whole community. To loosen the springs that move this multitude of different bodies, to annihilate the guilds, to abolish the regulations, in a word to disperse the members of all the corporations, is to destroy all the various means which commerce itself must want for its own preservation. Every manufacturer, every artisan, every worker will see himself as an isolated entity, dependent only upon himself and free to indulge his often disordered imagination. All subordination will be destroyed, there will be no more checks and balances, and the desire for profit will drive all the workshops. Since honesty is not always the surest way to wealth, the entire public, native and foreign alike, will be the constant dupes of well-prepared secret schemes designed blind and entice them. Sire, do not believe that in our constant concern with the public welfare we are yielding to foolish terrors. Our resolution has been prompted by the most powerful arguments, and Your Majesty would be within his rights to accuse us one day of prevarication if we tried to hide them. Our principal motivation is the interest of commerce in general, not only in the capital but in the entire kingdom, not only in France, but in all of Europe, in fact, in the entire world. &lt;/p&gt;</text>
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                <text>Jules Flammermont,&lt;i&gt; Remonstrances du Parlement de Paris au XVIIIe siècle, &lt;/i&gt;vol. 3 (Paris: Imprimerie Nationale, 188898), 27592, 34454.</text>
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                <text>In these remonstrances, the magistrates of the &lt;i&gt;Parlement&lt;/i&gt; of Paris,recently restored to their position by Louis XVI after having been "exiled" from office by Louis XV in 1771, voice their opposition to reforms proposed by the finance minister, Anne–Robert–Jacques Turgot. In the first, they argue against Turgot’s idea of raising money by taxing lands owned by nobles. The magistrates (themselves all noble landowners) cite the tradition whereby only those subject to the obligatory labor of the &lt;i&gt;corvée &lt;/i&gt;(that is, only peasants) should have to pay taxes to the crown. Note their emphasis on "justice" over rational reform of royal fiscal policy. In the second, they oppose Turgot’s attempt to suppress the guilds in order to promote commerce and thus enhance royal revenues. The magistrates draw on the traditional argument that society is made up not of individuals, but of groups of people bound into corporations.</text>
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                <text>Remonstrances of &lt;i&gt;Parlement&lt;/i&gt; of Paris against Turgot’s Six Edicts (1776)</text>
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