Section 30. Cities, _t._, Albret, _a. P._, I. 706, Section 38.

Domfront, A. P., i. 724, Section 14.]

Theoretical attacks on luxury are common in all ages, and not very significant. Far more so are proposals for progressive taxation. These are of occasional occurrence in the cahiers. The Third Estate of Rennes, whose cahier is considered typical of the more revolutionary aspirations of the times, asks that "the tax on persons shall be established and assessed with reference to their powers, so that he that is twice as well off as the well to do people of his class shall pay three times the tax, and so following." The spirit of this demand is more clear than its application. The town of Bellocq, in the province of Béarn, is more explicit. It would pay the public debt by a special tax, justly assessed, first on farmers general and other collectors of the revenue, who have made fortunes quickly for themselves and their relations, by money drawn from the nation; next on all persons who have an income exceeding two hundred pistoles, whether from lands, contracts, or manufactures; then on the feoffees of tolls, where the amount of the tolls is more than double the rent paid for them; and lastly, if the above do not suffice, it is proposed to obtain a sum of money by seizing a part of all articles of luxury and superfluity, wherever found; and it is explained that the plate of the rich and the ornaments of churches are especially intended.[Footnote: A. P., ii. 275, Section 42 n.]

The financial scheme outlined in the cahiers is, in the main, as follows. As soon as the constitution shall have been settled, the deputies shall call on the royal ministers for accounts and estimates. The latter shall be furnished in two parts. First shall come those for the necessary, current expenses of the government, including those of the king and his family and court, to be maintained in a style suitable to the splendor of a great monarchy. It shall then be considered what economies can be introduced into every department. Among these economies, the suppression or reduction of extravagant pensions, especially of such as are bestowed for mere favor, and not for service to the state, shall take a prominent place. When the estimates have been duly considered, special appropriations shall be made by the Estates, and ministers shall be held to a strict responsibility in expending them.

Next, concerning the debts of the state, a separate and detailed account shall be rendered to the Estates General. This also shall be scrutinized, the justice of the various claims considered, and means provided for their gradual payment. It is taken for granted that, henceforth, the French nation is usually to live within its income; but if debts are contracted at any time, special provision must be made for the repayment of principal and interest.[Footnote: N., Amont, A. P., i. 766. N., Agenois, A. P., i. 682.]

Having considered the general matters of constitutional government, law, property, and taxation, we may pass to those questions which more particularly interested one of the great orders of the state, or on which the opinions of one order might be expected to differ from those of another. In general policy the clergy agreed with the nobility and the Third Estate, but in some matters they differed. Yet the differences were greater in degree than in kind. I mean that the clergy, as was natural, had most to say about ecclesiastical, religious, and moral questions, and differed from the nobility and the commons more by the relative prominence which it gave to these, than by the nature of its opinions concerning them.

The Roman Catholic and Apostolic Religion is the religion of the state; and the public worship of no other shall be allowed in France. This was the universal demand of the clergy, and in it the other orders usually acquiesced. As for the granting of civil rights to those who are not Catholic, the clergy is of opinion that quite enough, perhaps too much, has already been done in that direction. Such rights as have already been granted must be limited and defined, and a stop put to the encroachments of heresy. Sometimes the lay orders would go farther in toleration. One cahier of the nobility proposes a military cross for distinguished Protestant officers, another that non-Catholics may be electors, but not elected, to the Estates General. The inhabitants of some of the central provinces would restore the property of exiles for religion's sake to their families. The people of one quarter of Paris would allow the free worship of all religions. Expressions of approval of the recent concession of a civil status to Protestants are not unusual in the cahiers. But the country and all the orders are undoubtedly and overwhelmingly Catholic.[Footnote: For toleration, Bellocq, A. P., ii. 276, Section 59. N., Agen, A. P., i. 684, Section 14. T., Perigord, A. P., v. 343, Section 45. T., Poitou, A. P., v. 414. Vouvant, A. P., v. 427, Section 18. T. Paris-Theatins, A. P., v. 316, Section 29. T., Montargis, A. P., iv. 23, Section 10.]

The clergy asks that the observance of Sundays and holidays be enforced. The Third Estate, in some places, thinks that there are too many holidays already. It would abolish many of them, transferring their religious observances to the Sunday to which they fall nearest. [Footnote: T., St. Pierre-le-Moutier, A. P., v. 640, Section 63. T., Paris-hors-les-murs, A. P., 241, Section 2.]

In regard to the liberty of the press the clergy is at variance with the other orders. It would maintain a stricter censorship than heretofore, and is inclined to attribute all the immorality of the age to the unbridled license of authors. The nobility and the Third Estate, on the other hand, would generally allow the press to be free, but would exact responsibility on the part of authors and printers, one or both of whom should always be required to sign their publications. Thus anonymous libels should no longer be suffered to appear, and bad books generally should bring down punishment on their authors.

The cahiers of the clergy, more, perhaps, than any others, insist on the importance of education; and the ecclesiastics generally wish to control it themselves. Here the commons sometimes go farther than they; asking that all monks and nuns be obliged to give free instruction.[Footnote: C., Aix, A. P., i. 692, Section 6. C., Labourt, iii. A. P., 424, Section 27. Ornans, A. P., iii. 172,