land of the Generality, and this was a task of immense magnitude and difficulty. It was very imperfectly performed, and Turgot found the province groaning under a mass of fiscal anomalies and disorders. Assessment, collection, exemption, were all alike conducted without definite principles or uniform system. Besides these abuses, the total sum demanded from the Generality by the royal government was greatly in excess of the local resources. The district was heavily overcharged, relatively to other districts around it. No deduction had been made from the sum exacted by the treasury, though the falling off in prosperity was great and notorious. Turgot computed that the king's share' was as large as that of the proprietors; in other words, taxation absorbed one half of the net products of the land. The government listened to these representations, and conceded to the Generality about half of the remissions that Turgot had solicited. A greater operation was the re-adjustment of the burden, thus lightened, within the province. The people were so irritated by the disorders which had been introduced by the imperfect operation of the proportional taille, that with the characteristic impatience of a rude and unintelligent population, they were heedlessly crying out for a return to the more familiar, and therefore more comfortable, disorders of the arbitrary taille. Turgot, as was natural, resisted this slovenly reaction, and applied himself with zealous industry to the immense and complex work of effecting a complete revision and settlement of the regulations for assessment, and, what was a more gigantic enterprise, of carrying out a new survey and new valuation of lands and property, to serve as a true base for the application of an equitable assessment. At the end of thirteen years of indomitable toil the work was still unfinished, chiefly owing to want of money for its execution. The court wasted more in a

fortnight in the easy follies of Versailles, than would have given to the Limousin the instrument of a finished scheme of fiscal order. Turgot's labour was not wholly thrown away. The worst abuses were corrected, and the most crying iniquities swept away, save that iniquity of the exemption of the privileged orders, which Turgot could not yet venture to touch.

Let us proceed to another of the master abuses of the old system. The introduction of the Corvée, in the sense in which we have to speak of it, dates no further back than the beginning of the eighteenth century. It was an encroachment and an innovation on the part of the bureaucracy, and the odd circumstance has been remarked that the first mention of the road corvées in any royal Act is the famous edict of 1776, which suppressed them. Until the Regency this famous word had described only the services owed by dependents to their lords. It meant so many days' labour on the lord's lands, and so many offices of domestic duty. When, in the early part of the century, the advantages of a good system of high-roads began to be perceived by the government, the convenient idea came into the heads of the more ingenious among the Intendants of imposing, for the construction of the roads, a royal or public corvée analogous to that of private feudalism. Few more mischievous imposts could have been devised.

That undying class who are contented with the shallow presumptions of à priori reasoning in economic matters, did, it is true, find specious pleas even for the road corvée. There has never been an abuse in the history of the world, for which something good could not be said. If men earned money by labour and the use of their time, why not require from them time and labour instead of money? By the latter device, are we not assured against malversation of the funds? Those who substitute words for things, and verbal plausibilities for the

observation of experience, could prolong these arguments indefinitely. The evils of the road corvée meanwhile remained patent and indisputable. In England at the same period, it is true, the country people were obliged to give six days in the year to the repair of the highways, under the management of the justices of the peace. And in England the business was performed without oppression. But then this only illustrates the unwisdom of arguing about economic arrangements in the abstract. All depends on the conditions by which the given arrangement is surrounded, and a practice that in England was merely clumsy, was in France not only clumsy but a gross cruelty. There the burden united almost all the follies and iniquities with which a public service could be loaded. The French peasant had to give, not six, but twelve or fifteen days of labour every year for the construction and repair of the roads of his neighbourhood. If he had a horse and cart, they too were pressed into the service. He could not choose the time, and he was constantly carried away at the moment when his own poor harvest needed his right arm and his supervision. He received no pay, and his days on the roads were days of hunger to himself and his family. He had the bitterness of knowing that the advantage of the high-road was slight, indirect, and sometimes null to himself, while it was direct and great to the town merchants and the country gentlemen, who contributed not an hour nor a sou to the work. It was exactly the most indigent upon whose backs this slavish load was placed. There were a hundred abuses of spite or partiality, of favouritism or vengeance, in the allotment of the work. The wretch was sent to the part of the road most distant from his own house; or he was forced to work for a longer time than fell fairly to his share; or he saw a neighbour allowed to escape on payment of a sum of money. And at the end of all

the roads were vile. The labourers, having little heart in work for which they had no wage, and weakened by want of food, did badly what they had to do. There was no scientific superintendence, no skilled direction, no system in the construction, no watchfulness as to the maintenance. The rains of winter and the storms of summer did damage that one man could have repaired by careful industry from day to day, and that for lack of this one man went on increasing, until the road fell into holes, the ditches got filled up, and deep pools of water stood permanently in the middle of the highway. The rich disdained to put a hand to the work; the poor, aware that they would be forced to the hated task in the following autumn or spring, naturally attended to their own fields, and left the roads to fall to ruin.

It need not be said that this barbarous slovenliness and disorder meant an incredible waste of resources. It was calculated that a contractor would have provided and maintained fine roads for little more than one-third of the cost at which the corvée furnished roads that were execrable. Condorcet was right in comparing the government in this matter to a senseless fellow, who indulges in all the more lavish riot, because by paying for nothing, and getting everything at a higher price on credit, he is never frightened into sense by being confronted with a budget of his prodigalities.

It takes fewer words to describe Turgot's way of dealing with this oriental mixture of extravagance, injustice, and squalor. The Intendant of Caen had already proposed to the inhabitants of that district the alternative plan of commuting the corvée into a money payment. Turgot adopted and perfected this great transformation. He substituted for personal service on the roads a yearly rate, proportional in amount to the taille. He instituted a systematic survey and direction of the

roads, existing or required in the Generality, and he committed the execution of the approved plans to contractors on exact and business-like principles. The result of this change was not merely an immense relief to the unfortunate men who had been every year harassed to death and half-ruined by the old method of forced labour, but so remarkable an improvement both in the goodness and extension of the roads, that when Arthur Young went over them five and twenty years afterwards, he pronounced them by far the noblest public ways to be found anywhere in France.

Two very instructive facts may be mentioned in connection with the suppression of the corvées in the Limousin. The first is that the central government assented to the changes proposed by the young Intendant, as promptly as if it had been a committee of the Convention, instead of being the nominee of an absolute king. The other is that the people in the country, when Turgot had his plans laid before them in their parish meetings held after mass on Sundays, listened with the keenest distrust and suspicion to what they insisted on regarding as a sinister design for exacting more money from them. Well might Condorcet say that very often it needs little courage to do men harm, for they constantly suffer harm tranquilly enough; but when you take it into your head to do them some service, then they revolt and accuse you of being an innovator. It is fair, however, to remember how many good grounds the French countryman had for distrusting the professions of any agent of the government. For even in the case of this very reform, though Turgot was able to make an addition to the taille in commutation of the work on the roads, he was not able to force a contribution, either to the taille or any other impost, from the privileged classes, the very persons who were best able to pay. This is only an illustration of what is now a