'Item, respecting the chamber of accounts, nothing is done, for all causes are there buried; for although some new members have been lately admitted, no progress seems to be made. Among the new ones is Alexander Boursier, who has several times been receiver-general of taxes, and whose accounts are said not yet to have been closed. You may, consequently, be a great loser in this business; for he who ought to be narrowly examined himself, is appointed to examine and reduce the accounts of others.
'Item, the better to effectuate his own business, this Alexander has so well practised that he has got Jean Vautier, who was his clerk, appointed to succeed him in the office of receiver-general; and notwithstanding the royal ordinances, and the oaths which receivers, and other officers in the receipt of taxes, take on entering their offices, to make the proper payments in regard to alms, they avoid, as it is said, by dissimulation and fraud, these distributions of alms, and frequently infringe the aforesaid ordinances.
'Item, respecting the administering of justice on those guilty of crimes against the revenue laws, it appears to us that the great multiplicity of officers is useless in this general dissipation of the substance of the kingdom, as well as the numbers of inferior officers, who, from their salaries and the presents they receive, devour the wealth of the country; for the greater part of these aforesaid officers are intruded on this court by the influence of friends.
'We must also notice the many presidents of the criminal court. During the reign of king Charles, there was but one, or two at the utmost,—whereas at present there are seven, who receive each annually one hundred livres, not including the notaries. Were we to enter into any detail respecting the masters of requests of the king's household, God knows how far it would lead us. In former times, ancient men, experienced in the laws and customs of the realm, were appointed to such places, who replied to all the petitions presented to them, and signed such as they judged expedient, so that the matter was speedily decided in chancery; but now raw and inexperienced youths are appointed, who expedite nothing but by orders from the chancellor,—and this occasions supernumerary officers to be named, to supply their defects, whose pay is very great, and of course to your loss.
'Item, in respect to your chancery, it is well known, that your chancellor of France undergoes great labour, and is very deserving of a large salary, but without prejudice to your realm. Although his salary should not amount to more than two thousand livres parisis, he has nevertheless, for these last twenty years, taken, besides these two thousand livres and the gift of two thousand livres for the profits of the great seal, fines on remissions and registerings, of twenty sols parisis, which in the course of a year amount to a very large sum of money. He has also received other two thousand francs from the taxes levied for the support of the war. Item, he receives annually for his robes two hundred francs; and also from the treasury, for the use of his chancery, five or six hundred livres parisis. He receives likewise, in addition to the above gifts, to a very large amount, on the different taxes and impositions. He has likewise signed and sealed with too great facility letters patent for large sums, without making any opposition: the particulars of them may be found in the accounts of Michel de Sabulon and Alexander Boursier, and in the accounts of several others, who have not failed to make advantage of them. To speak more plainly in regard to this article, there will be found in the above accounts grants, to the amount of six thousand francs, to private persons, sealed by the chancellor, although he well knew that this money was appropriated for carrying on the war.—These grants bring considerable emolument to the chancery, whose finances are managed by master Henry Machalie and master Buder, comptroller of the seal of chancery. They charge double fees on the king's dues, namely, those of notary and secretary, and receive exorbitant salaries and presents; and in such wise is your chancery governed that no great profit comes to you, although the emoluments of it are immense. In regard to the fees of notaries, as they connect themselves with whomever they please, we shall enter more fully into their detail when occasion offers.
'Item, there are several offices in the kingdom which are incompatible, and yet are held by the same persons, who serve them by proxy, and thus in different ways pillage your subjects of their money. The debasement of your coin must not be forgotten,—and its weight and value have been lately so much diminished that a crown is now of less worth than two sols were formerly. The penny and twopenny pieces are scarcely worth as many farthings, which is very prejudicial to your people; and thus the good money is carried off,—for the Lombards in their exchanges collect all the good, and make payment in the new coin.
'You ought to know by whose advice this debasement of the value of your coin has been made, for it is commonly said to have been thus lowered in value by the provost of Paris, the provost of the merchants, and Michel Lallier, who have taken upon themselves the management of your mint; and although they may have allowed you some profit on this diminution of the coin, the loss that you and the queen will ultimately suffer is incomparably greater, as you may learn from those who are competent to give you information.
'Although your daughter and others of your subjects have now briefly laid before you the guilt of the aforesaid, this is not enough, nor will several days suffice, to enter into a full detail of all the wickedness and disgraceful conduct of your ministers and their adherents. Very many others, beside those we have named, are equally guilty, but we now pass them over, in the expectation of more amply speaking of them hereafter, for the welfare of yourself and of your kingdom.
'In regard to the aid, advice and support, most sovereign lord, which you demand from your aforesaid daughter, and other loyal subjects, whom you have summoned for the purpose, they pray to God that he would be pleased, out of his grace, to comfort and advise you, for we are willing to expose our lives and fortunes in your service and support: indeed, we are bounden so to do by the solemn resolutions entered into at our last congregation, feeling ourselves greatly obliged to your royal majesty for the innumerable acts of kindness shown to us.
'The first advice we shall give regards your finances, that they may be put under a better administration as speedily as may be. We therefore recommend it as expedient for you to shut the hands of all your treasurers, directors and receivers, without any exception, and to dismiss them from their offices, taking, at the same time, possession of all their fortunes, moveable and immoveable, and having their persons secured, until they shall have rendered you a just account of their administration.